Rückblickend betrachtet war 2015 ein turbulentes Jahr, geprägt von verschiedensten Neuerungen im Bereich des Unternehmens- und Steuerrechts. Hiermit geben wir Ihnen einen kurzen Überblick über die wichtigsten ab 2016 gültigen Neuerungen. Details sowie hier nicht angeführte Punkte können Sie gerne in unseren jeweiligen Tax-News Beiträgen nachlesen. Continue reading 2015 im Zeitraffer – was 2016 alles Neu ist
Tag Archives: Steuerreform
Meldepflicht für bestimmte Kapitalzuflüsse aus der Schweiz und Liechtenstein
Der Gesetzgeber hat Maßnahmen ergriffen, um jene Personen zu ermitteln, welche die Anwendbarkeit der Steuerabkommen mit der Schweiz und Liechtenstein durch Übertragung ihres Kapitalvermögens nach Österreich vermieden haben. Hierfür wird eine Kapitalzufluss-Meldepflicht für bestimmte Kapitalzuflüsse aus der Schweiz und Liechtenstein eingeführt, die im Zeitraum vor Inkrafttreten der Steuerabkommen mit diesen beiden Ländern erfolgten. Continue reading Meldepflicht für bestimmte Kapitalzuflüsse aus der Schweiz und Liechtenstein
Österreichs Steuerzukunft: Einfach, transparent, wachstumsorientiert
Der Wirtschaftsstandort Österreich ist gefordert: Staatsschulden, Staatsquote, Steuern und Abgaben sind überdurchschnittlich hoch. Das Steuersystem ist kaum mehr administrierbar. All das bremst Österreichs Wachstum und bedroht unsere internationale Wettbewerbsfähigkeit. Der Fachsenat für Steuerrecht der Kammer der Wirtschaftstreuhänder hat daher in „Ein Steuerreformplan für Österreich 2014 – 2018″ umfassende Reformvorschläge ausgearbeitet. Continue reading Österreichs Steuerzukunft: Einfach, transparent, wachstumsorientiert
Hungary: Personal income tax and social security changes 2013
The Hungarian government approved several tax law changes for the year 2013. Below we summarize a selection of personal income tax and social security changes. Continue reading Hungary: Personal income tax and social security changes 2013
Hungary: Tax law changes adopted for 2013
The Hungarian government recently approved several tax law changes. Below we summarize a selection of corporate income tax and VAT changes. Most of the amendments enter into force as from 1 January 2013. Continue reading Hungary: Tax law changes adopted for 2013
Steuerreform in Kroatien
In Kroatien ist ein Steuerreformpaket in Kraft getreten. Zu den wichtigsten Änderungen zählen die Anhebung des Umsatzsteuersatzes von 23% auf 25%, die Änderung des Einkommensteuertarifs, die Einführung einer 12%igen Quellensteuer auf Dividenden und die Senkung des Krankenversicherungsbeitrags von 15% auf 13%. Die Änderungen werden im Überblick dargestellt. Continue reading Steuerreform in Kroatien
Hungary: Proposal for New Taxes
The Hungarian government recently proposed the introduction of new taxes, i.e. financial transaction tax, telecommunications tax and insurance tax. The majority of the proposals are still being debated by the Hungarian Parliament. The telecommunications tax has already been adopted by the Parliament. Continue reading Hungary: Proposal for New Taxes
Lithuania: Government gives green light to VAT changes
On 20 December 2011, the Lithuanian Parliament adopted several VAT changes. Please find more information on the most relevant changes introduced below. Continue reading Lithuania: Government gives green light to VAT changes
Hungary: Corporate Income Tax and VAT changes 2012
The Hungarian government recently approved several tax law changes. Below we summarize the corporate income tax and VAT changes. Most of the amendments enter into force as from 1 January 2012. Continue reading Hungary: Corporate Income Tax and VAT changes 2012
Slovenia: Amendments to the Value Added Tax Act
The Slovene government recently passed amendments to the VAT Act. The majority of changes entered into force on 20 October 2011. Continue reading Slovenia: Amendments to the Value Added Tax Act
Croatia: Changes to VAT rules
In August 2011, changes in the Croatian VAT legislation have been made. The changes mainly relate to the introduction of electronic invoicing, the VAT registration of foreign enterprises and the taxation of interest related to the delivery of goods and services. Continue reading Croatia: Changes to VAT rules
Ukraine: 2011 Changes in the tax legislation
In 2011, changes in the Ukrainian tax legislation have been made with regard to corporate income tax, VAT, excise tax and land fees. Moreover, tax guidelines have been introduced which shall summarize the joint stance of the tax authorities on controversial tax legislation. Continue reading Ukraine: 2011 Changes in the tax legislation
Bulgaria: 2011 Changes in the Bulgarian tax legislation
In 2011, changes in the Bulgarian tax legislation have been made with regard to withholding tax and VAT. Moreover, a new tax on insurance premiums has been introduced. Continue reading Bulgaria: 2011 Changes in the Bulgarian tax legislation
Czech Republic: Government gives green light to tax reforms
The Czech government recently approved a proposal for making significant tax, social security and health insurance reforms. The objective of the reforms is to simplify the tax system (primarily in direct taxation) and to create conditions for establishing the Single Collection Point (a concept where the responsibility for collecting social security and public health insurance payments will pass from the existing institutions, ie social security authorities and health insurers, to tax administration bodies). The key changes listed below are proposed to be effective from 1 January 2013. Continue reading Czech Republic: Government gives green light to tax reforms
Estonia: 2011 brings several changes for tax payers
The tax year 2011 brings several changes for Estonian tax payers. Firstly, the Euro was adopted as official currency. Secondly, new rules for employee stock options have been introduced. Thirdly, the definition of related persons has been expanded. Fourthly, the investment account concept has been introduced for individuals. Finally, changes to the VAT act were made. Continue reading Estonia: 2011 brings several changes for tax payers