Category Archives: Steuern CEE

Poland: Real estate tax amendments

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

Ungarn: neue Regelungen für Verlustverwertung ab 2015

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

Albanien: Neue Verrechnungspreisbestimmungen

Im Juni 2014 wurde das albanische Einkommensteuergesetz um neue Verrechnungspreisbestimmungen erweitert. Davor war im Einkommensteuergesetz nur ein kurzer Paragraph mit der Überschrift „Verrechnungspreise“ enthalten, welcher der Finanzverwaltung ansatzweise das Recht einräumte, die zwischen abhängigen Parteien verhandelten Preise, nach Maßgabe des „Fremdvergleichsprinzips“ neu festzulegen. Aufgrund ihres zu allgemeinen Charakters fand diese Bestimmung in der Praxis kaum Anwendung. Continue reading Albanien: Neue Verrechnungspreisbestimmungen

Poland: Introduction of CFC Regulations

On 17 September 2014 the bill on the amendment of the corporate income tax act was signed by the President of the Republic of Poland and was promulgated on 3 October 2014. The bill includes in particular changes specifically designed to tax the income generated by controlled foreign corporations (CFC) at the level of the Polish taxpayer owning the foreign subsidiary. Continue reading Poland: Introduction of CFC Regulations

Poland – compulsory electronic tax filing starting 2015

The Polish Ministry of Finance has published a draft law amending the Personal Income Tax Act and some other laws. The new rules are also intended for the corporate income tax payers. The new law should come into effect from 1 January 2015, subject to final government discussions this September. The draft law provides that effective from the beginning of next year, taxpayers will have to use electronic communication for most of their tax filings, including submission of tax returns and other information. Continue reading Poland – compulsory electronic tax filing starting 2015

Czech Republic: Tax Update 2014

The year 2014 brings some important tax news for the Czech Republic: employees, who have for many years been used to that their tax matters are being handled by their employer on their behalf, might face an unpleasant surprise this year. Moreover, companies benefiting from a withholding tax exemption for license fees or interest payments between related companies based on a decision of the Czech tax administrator issued more than three taxation periods ago will have to request prolongation in 2014. Continue reading Czech Republic: Tax Update 2014

Beitritt Kroatiens zur EU: Arbeitsmarktzugang, Aufenthaltsrecht und Sozialversicherung

Mit dem Beitritt zur EU am 1.7.2013 übernimmt Kroatien den Rechtsbestand der EU und wird Teil der Zollunion.  Nachstehend werden die Neuerungen im Hinblick auf den Arbeitsmarktzugang, das Aufenthaltsrecht und die Sozialversicherung im Überblick dargestellt. Continue reading Beitritt Kroatiens zur EU: Arbeitsmarktzugang, Aufenthaltsrecht und Sozialversicherung

Latvia – Holding company regime introduced

Recent changes to Latvia’s income tax rules include the introduction of a new holding company regime. As from 1 January 2013, dividends and capital gains received by Latvian resident entities are exempt from tax and the withholding tax on dividends paid to foreign parent companies is abolished. The regime is beneficial for Latvian holding companies with subsidiaries within or outside the EU/EEA. Continue reading Latvia – Holding company regime introduced