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
Legislation implementing the EU Anti-Tax-Avoidance directive (ATAD) in Croatia has become effective as of 1 January 2019. Continue reading Croatia implements Anti-Tax-Avoidance Directive as of 1 January 2019
On 27 November 2018, amendments to the Bulgarian Corporate Income Tax Act were published. The main amendments, which will be applicable as of 1 January 2019 are summarized below. Continue reading Bulgaria: Corporate Income Tax changes for 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
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
The Romanian government has adopted anti-avoidance measures to bring the domestic legislation in line with EU Directive 2016/1164 on rules against tax avoidance practices. The new measures will be effective as of 1 January 2018. Continue reading Romania adopts anti-avoidance measures
Several tax deductions will be limited in Poland by a corporate income tax bill published in the official gazette on 27 November 2017. Continue reading Poland limits tax deductions and introduces commercial property tax
In July 2017, the Latvian parliament adopted a new CIT Law and amendments to the VAT Law. The new rules will enter into force on 1 January 2018, whereby various transition rules will apply.
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:
Anfang April 2017 hat das Abgeordnetenhaus ein neues Steuerpaket mit Änderungen für das Jahr 2017 verabschiedet. In diesem Beitrag finden Sie die wichtigsten Änderungen für Körperschaften. Die Gesetzesnovelle soll in den nächsten Monaten in Kraft treten.
In December 2016, the Croatian parliament adopted a tax reform with amendments being effective as of 1 January 2017. Below, we have summarized the most important tax law changes.
Hungary reduced its corporate income tax rate to 9% as of 1 January 2017. The Slovenian corporate income tax rate was increased from 17% to 19% beginning with 1 January 2017.
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.
On 18 June 2016, a new regulation became effective, which sets out obligations for foreign – i.e. host – employers seconding their employees to the territory of Slovakia either through temporary assignment to another employer or in order to provide services.
The Hungarian Minister for National Economy submitted a draft bill which would modify the current tax legislation, including certain transfer pricing related 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.
Im Jahr 2015 gab es in den baltischen Staaten Estland, Lettland und Litauen steuerliche Neuregelungen betreffend die Einkommen-, Körperschaft-, Umsatz- und Immobiliensteuer, die nachfolgend im Überblick dargestellt werden. Continue reading Baltikum: steuerliche Neuerungen ab 2015
The Polish Ministry of Finance intends to modify the Polish Act on local taxes and charges with regard to definitions of a building and a construction. The planned amendments may significantly change real estate taxation principles in Poland, however the legislative process is currently on the initial stage and the final wording of the amendments cannot be determined. Continue reading Poland: Real estate tax amendments
Gemäß bisherigem ungarischem Körperschaftsteuerecht konnten Verluste aus Vorjahren maximal iHv 50% mit laufenden Gewinnen verrechnet werden. In der Vergangenheit gab es – wie auch gegenwärtig in Österreich – keine zeitliche Begrenzung der Vortragsfähigkeit von Vorjahresverlusten. Es konnten daher alle Verluste, die in den vergangenen Jahren entstanden sind und noch nicht verwerten werden konnten, vorgetragen werden. Continue reading Ungarn: neue Regelungen für Verlustverwertung ab 2015