Category Archives: Steuern CEE

Czech Republic: Tax Package for 2019 approved

In March 2019 the Czech government approved tax law changes, which for the most part entered into force on 1 April 2019. However, the effective date is different for some of the approved provisions. Below we have summarized the most important changes. Please be aware that this does not constitute a complete list. Continue reading Czech Republic: Tax Package for 2019 approved

Slowakei: Steuerliche Neuerungen 2019

In 2019 kommt es in der Slowakei zu Neuerungen bei der umsatzsteuerlichen Behandlung von Wohnimmobilien. Zusätzlich sind wesentliche Änderungen bezgl Registrierkassenpflicht, sowie im Sozialversicherungs- und Arbeitsrecht in Kraft getreten. Continue reading Slowakei: Steuerliche Neuerungen 2019

Poland: Significant withholding tax changes ahead beginning with 2019

According to a draft bill currently passing through the Polish Parliament, Polish companies may be obliged from 2019 onwards to deduct full withholding tax (WHT) from remunerations paid for intangible services, dividends, royalties and interest paid to non-residents. Continue reading Poland: Significant withholding tax changes ahead beginning with 2019

Hungary introduces live VAT invoice reporting as of July 2018

Starting with 1 July 2018, live reporting is mandatory for Hungarian VAT registered entities issuing invoices to another entity VAT registered in Hungary with an (output) VAT amount exceeding HUF 100,000 (approx. EUR 320). This also includes businesses established outside Hungary but registered for VAT in Hungary. The reporting to the Hungarian Tax Authority (HTA) has to be real-time, i.e. the 24-hours timeframe previously proposed was not implemented. Continue reading Hungary introduces live VAT invoice reporting as of July 2018

Slowakei: Steuerliche Neuerungen 2017

Nachdem Ungarn seinen Körperschaftsteuersatz dieses Jahr gesenkt hat (vgl unseren Beitrag vom 23.1.2017), zieht nun auch die Slowakei nach und reduziert den Körperschaft-steuersatz von 22% auf 21% für Wirtschaftsjahre, die ab dem 1.1.2017 beginnen. Darüber hinaus gibt es folgende weitere steuerliche Neuerungen in der Slowakei:

Continue reading Slowakei: Steuerliche Neuerungen 2017

Short News Czech Republic Reverse-charge regime extended to supply of goods

The Czech VAT Act was amended as of 29 July 2016 with the introduction of the reverse-charge mechanism for certain supplies of goods. Additionally to the supply of services, the supply of goods to a taxpayer by a person, who is not established in the Czech Republic and not registered as VAT payer is subject to the reverse charge mechanism.

Continue reading Short News Czech Republic Reverse-charge regime extended to supply of goods

Hungary: A brief selection of proposed 2016 amendments

The Hungarian government proposed several tax amendments for the year 2016. The proposal is currently awaiting acceptance by the Hungarian Parliament. Below we have summarized selected changes. Further, the increase of the minimum share capital of limited liability companies will become effective in 2016.

Continue reading Hungary: A brief selection of proposed 2016 amendments