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TaxNewsFlash-Europe — KPMG's reports of tax developments in Europe

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TaxNewsFlash-Europe

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Recent Articles

September 2020

25 Sep - Poland: Tax rulings on car fringe benefits, 50% deductible costs related to royalties

25 Sep - Ireland: EC to appeal General Court’s judgment; tax rulings held not selective tax advantages, arm’s length principle

23 Sep - Ireland: Possible tax measures for 2021 budget

23 Sep - Spain: Tax treatment of finance lease agreements involving shipyards held state aid (EU General Court)

21 Sep - Switzerland: Mandatory e-filing of VAT returns beginning in 2021

21 Sep - Slovakia: Income tax returns due 2 November 2020 (COVID-19)

21 Sep - Austria: Tax loss carrybacks (COVID-19)

18 Sep - Austria: Summary of tax developments (September 2020)

18 Sep - UK: Updated HMRC guidance on job retention scheme (COVID-19)

18 Sep - Netherlands: Tax package for 2021, other measures presented on Budget Day

16 Sep - UK: Businesses to confirm job retention scheme claims (COVID-19)

15 Sep - Czech Republic: New investment incentive; extension of employment support regimes (COVID-19)

15 Sep - EU: Recovery package, multi-year budget including environment-related measures and “plastic tax” (COVID-19)

11 Sep - Malta: Extended deadline for fiscal unity, 30 September 2020

10 Sep - EU: Report of VAT gap for 2018

10 Sep - Greece: Deadline for tax payments extended to 30 April 2021 (COVID-19)

9 Sep - France: Tax measures in stimulus plan; reduction to “local production” taxes proposed

9 Sep - Germany: Draft guidance on tax loss and interest carryforwards

9 Sep - Poland: Proposed changes to corporate, individual income tax laws

8 Sep - Belgium: Tax exemption for dividends for 2019, set at €800

8 Sep - Netherlands: Lump-sum payment, early retirement, leave-savings bill

8 Sep - Poland: Proposed changes to withholding tax on payments for foreign-provided intangible services

8 Sep - Russia-Cyprus: Protocol to income tax treaty

4 Sep - UK: Update from HMRC on “new normal” (COVID-19)

4 Sep - Greece: Tax law measures for corporations and individuals

4 Sep - Portugal: Requesting withholding tax exemptions under income tax treaties, model forms

4 Sep - Switzerland: Short-term work relief program, what is next? (COVID-19)

4 Sep - Netherlands: Employer reporting obligations, temporary employment of foreign workers

3 Sep - Netherlands: Emergency relief and recovery package; “emergency package 3.0” (COVID-19)

3 Sep - Italy: Claims for VAT refunds do not require bank guarantees

2 Sep - Portugal: VAT “quick fixes” transposed into domestic law

2 Sep - Belgium: VAT ruling, copyright transferred to company by individual director

2 Sep - EU: Summary of EU tax developments including CJEU judgments, referrals, EC actions (August 2020)

2 Sep - Ireland: Extended deadline, approved profit sharing scheme reporting

1 Sep - Ireland: Guidelines for employment wage subsidy program (COVID-19)

August 2020

31 Aug - Poland: Sugar tax on beverages; legislation enacted

28 Aug - Italy: Tax and other relief measures to support employment, economy (COVID-19)

26 Aug - Poland: Proposed amendments intended to simplify VAT law

26 Aug - Sweden: Proposed tax relief for foreign experts, scientists with temporary assignments

24 Aug - Italy: Recovery of late-charged input VAT following self-disclosure

24 Aug - Netherlands: Treatment of bonus shares under work-related costs rules

21 Aug - UK: Guidance on disguised remuneration and loan charge implementation

19 Aug - Romania: Employment-related relief measures (COVID-19)

19 Aug - UK: HMRC “Q&As” on statutory residence test and displaced employees (COVID-19)

18 Aug - Hungary: Tax legislative measures include DAC6 implementation, changes to local tax and VAT

18 Aug - Ireland: Employment wage subsidy, operational guidance (COVID-19)

14 Aug - EU: Environment-related tax measures are proposed (COVID-19)

14 Aug - EU: Financial services, tax update (August 2020)

14 Aug - Russia: Proposal to increase withholding tax rates under treaties

14 Aug - Czech Republic: Limitations period for tax inspections when tax loss reported (court decision)

13 Aug - Czech Republic: Rate of interest payable to taxpayers on excess VAT

10 Aug - Belgium: Temporary increase, one-time deduction for certain investments (COVID-19)

10 Aug - Bulgaria: Deferred deadline for reportable cross-border tax arrangements (DAC6)

7 Aug - Italy: Mandatory disclosure directive (DAC6), transposition into domestic law

7 Aug - Luxembourg and France: Guidance for cross-border workers (COVID-19)

7 Aug - UK: Guidance about job retention scheme and other relief measures (COVID-19)

7 Aug - UK: Opportunity for refund, voluntary tax payments for certain employment-related loans

6 Aug - Belgium: Tax relief proposed for SME investments (COVID-19)

5 Aug - Turkey: VAT rate reductions for certain services (COVID-19)

4 Aug - Belgium: VAT considerations for services provided by Belgian companies to UK customers

4 Aug - Russia: VAT exemption available for certain software and database providers

4 Aug - Serbia: Expanded relief benefits and direct aid to businesses (COVID-19)

3 Aug - Portugal: Mandatory disclosure reporting deadlines under DAC6 postponed

3 Aug - Romania: “Windfall profit tax” on natural gas

July 2020

31 Jul - Serbia: Moratorium on loans, lease payments (COVID-19)

30 Jul - EU: Agreement for new rules regarding excise taxes on alcohol

30 Jul - Italy: Place of supply, VAT rules for pleasure boats used outside EU

29 Jul - Italy: Updated, revised R&D tax credit system

29 Jul - UK: Possible expansion of qualifying expenditure for R&D tax credits to include data, cloud computing costs

28 Jul - Croatia: Employment protection grants for July and August 2020 (COVID-19)

28 Jul - Ireland: Jobs stimulus package (COVID-19)

28 Jul - Malta: Tax deferral relief extended through August 2020 (COVID-19)

28 Jul - Portugal: Financial support for maintaining employment contracts, training (COVID-19)

27 Jul - Portugal: Reporting domestic or cross-border arrangements with tax relevance (DAC6)

27 Jul - Russia: VAT and sales of software, digital technology

27 Jul - UK: Potential hidden costs under “job retention scheme” (COVID-19)

27 Jul - UK: VAT scope extended, income tax start date announced (making tax digital)

24 Jul - UK: Draft legislation for Finance Bill 2021

24 Jul - EU: Postponement of e-commerce VAT to 1 July 2021

24 Jul - Switzerland: Revised tax-at-source rules for payroll processing, effective 2021

23 Jul - Belgium: Tax provisions in third package of stimulus measures (COVID-19)

23 Jul - Slovakia: VAT law changes proposed

22 Jul - Romania: Changes to instructions for VAT exemptions

22 Jul - Ireland: Corporate governance relief measures are proposed (COVID-19)

20 Jul - Ireland: Expectations for possible initiatives in stimulus plan (COVID-19)

17 Jul - Belgium: Tax treatment of teleworking arrangements (COVID-19)

16 Jul - Germany: Guidance on temporary VAT rate reduction, through December 2020 (COVID-19)

16 Jul - Switzerland: Modified VAT definition with respect to electronically supplied services

15 Jul - Belgium: Proposal for digital services tax

15 Jul - EU: New tax package proposed; tax treatment of digital platforms addressed

15 Jul - France: Possible transposition of VAT group regime into French law

15 Jul - Ireland: Tax rulings found not selective tax advantages; arm’s length principle (General Court of EU)

13 Jul - Italy: Proof of delivery requirements under VAT “quick fixes” regime

13 Jul - Netherlands: Proposal for conditional final settlement dividend withholding tax

13 Jul - UK: Stamp duty land tax holiday through March 2021

13 Jul - UK: Tax provisions announced in Chancellor’s summer statement

10 Jul - UK: House of Commons passes digital services tax legislation

10 Jul - UK: No planned extension of job retention scheme; new program announced (COVID-19)

10 Jul - UK: Temporary rate reduction, VAT for hospitality and tourism sector (COVID-19)

10 Jul - Czech Republic: Rent relief program (COVID-19)

9 Jul - Belgium: Update on loss carryback rules, tax relief (COVID-19)

8 Jul - Bulgaria: 60/40 wage subsidy extended through 30 September 2020 (COVID-19)

7 Jul - Belgium: Corporate tax return deadline extended to 29 October 2020 (COVID-19)

7 Jul - Finland: VAT treatment of “co-location services” (CJEU judgment)

7 Jul - Germany: Tax relief measures in legislation (COVID-19)

7 Jul - Sweden: New obligations for employers concerning foreign workers

6 Jul - UK: IT services provided single fund management service not exempt from VAT (CJEU judgment)

2 Jul - Bulgaria: Ruling on application of reduced VAT rate (COVID-19)

2 Jul - Gibraltar: Program of grant payments to businesses (COVID-19)

1 Jul - Austria: Bills introduced, offering tax relief and incentives (COVID-19)

1 Jul - Netherlands: Recovery of VAT on “running costs” of vacant property

June 2020

30 Jun - Netherlands: Complaints advisory committee members not subject to VAT (Supreme Court decision)

29 Jun - Italy: Tax dispute resolution mechanisms, new mutual agreement procedures

26 Jun - Belgium: Guidelines on implementing EU directive, disclosure of cross-border arrangements (DAC6)

26 Jun - EU: Deferral of tax reporting deadlines, DAC amendment enters into force

26 Jun - Poland: New withholding tax rules postponed again, now to 31 December 2020 (COVID-19)

25 Jun - Austria: Proposed tax measures intended to facilitate investments (COVID-19)

25 Jun - Poland: Anti-hybrid rules, “call-off stock” arrangement rules enacted

25 Jun - Poland: Tax relief measures included in new law (COVID-19)

25 Jun - Sweden: New ”economic employer concept” proposal; implications for foreign employers

24 Jun - EU Council agrees on deferral of certain tax reporting deadlines

23 Jun - Belgium: Legislation introducing loss carryback rules advances (COVID-19)

22 Jun - Belgium: Stock exchange tax upheld by Constitutional Court

22 Jun - Bulgaria: Temporary VAT rate reduction (COVID-19)

19 Jun - Denmark, Sweden: Tax guidance for commuters affected by “lockdown” (COVID-19)

19 Jun - Netherlands: Bill to tax “excessive borrowing” of company’s substantial interest holders

19 Jun - Poland: Proposal for new corporate income tax regime, the “Estonian solution”

18 Jun - Cyprus: Notional interest deduction, new reference rate rules

18 Jun - Germany: Supermarket discount model “membership” subject to standard VAT rate

18 Jun - Italy: VAT rules and use of pleasure boats outside EU

18 Jun - Sweden: Group contributions for FY 2019, short-term work allowance support during 2020 (COVID-19)

17 Jun - Netherlands: Update “working as self-employed person”

17 Jun - France: Accelerated refunds proposed for loss-carryback receivables (COVID-19)

16 Jun - France: VAT refund deadline extended to 30 September 2020 (COVID-19)

16 Jun - Hungary: Retail tax measures enacted

15 Jun - Czech Republic: Deadline extended for tax returns, payments to 18 August 2020 (COVID-19)

15 Jun - Luxembourg: Synthesized texts of tax treaties, as amended by MLI

15 Jun - Norway: Amendments to petroleum tax law

15 Jun - UK: Double taxation risk for Irish-incorporated UK tax resident companies

15 Jun - UK: Updates to tax relief, other responses (COVID-19)

11 Jun - Czech Republic: MLI deposited with OECD

11 Jun - Czech Republic: Reduction of VAT, road tax rates (COVID-19)

11 Jun - Czech Republic: Tax loss carryback, carryforward proposals (COVID-19)

10 Jun - Croatia: Criteria for job grants (COVID-19)

9 Jun - Belgium: Draft tax measures, legislative relief for businesses (COVID-19)

9 Jun - EU: Summary of CJEU judgments, EC investigations (June 2020)

9 Jun - Germany: Temporary reduction of VAT rates (COVID-19)

9 Jun - Hungary: VAT penalty relief, invoice reporting requirements effective 1 July 2020 (COVID-19)

9 Jun - Poland: Extension of scope of bad-debt relief for VAT purposes (CJEU Advocate General)

9 Jun - Sweden: Measures to support short-term work (COVID-19)

8 Jun - France: Final administrative regulations under earnings stripping rules

8 Jun - Italy: Guidance on reporting remote sales by marketplace operators

8 Jun - Romania: VAT implications after receiving subsequent price discounts (CJEU judgment)

5 Jun - EU: Member States compromise on deferring DAC6 deadlines

5 Jun - Italy: Tax relief measures for individuals, family businesses in “Relaunch decree” (COVID-19)

5 Jun - Luxembourg: Deadlines for DAC6, CRS and FATCA reporting postponed (COVID-19)

5 Jun - Sweden: Proposal for “business transition support” (COVID-19)

4 Jun - Belgium: Update on mandatory disclosure of cross-border arrangements (DAC6)

4 Jun - Spain: Supplementary tax relief (COVID-19)

4 Jun - Italy: Measures to support healthcare, employment, economy, social policies (COVID-19)

3 Jun - Italy: Withholding tax on dividends distributed to pension funds; possible refund opportunities

3 Jun - Netherlands: Withholding tax on dividends paid to low-tax jurisdictions, proposed effective 2024

3 Jun - Spain: Lifting of non-tax procedural and administrative deadlines under “state of emergency” (COVID-19)

2 Jun - Bulgaria: Amendments to 60/40 wage support program (COVID-19)

2 Jun - Denmark: Withholding tax relief at source, model framework

2 Jun - Poland: Electronic reporting of VAT postponed to 1 October 2020 (COVID-19)

2 Jun - Romania: Tax card for 2020

May 2020

29 May - Netherlands: Period for tax relief in “emergency package 2.0” extended (COVID-19)

29 May - Poland: Amendments to salary subsidy relief (COVID-19)

28 May - Poland: Tax relief measures in pending legislation (COVID-19)

27 May - Italy: Tax relief measures in “Relaunch decree” (COVID-19)

27 May - Netherlands: Extended and new tax relief measures in “emergency package 2.0” (COVID-19)

27 May - Portugal: Investment protection agreement with Angola

26 May - France: Expanded VAT exemption for funds management operations

26 May - Netherlands: Extension of “NOW” wage support program (COVID-19)

26 May - Netherlands: Proposals to improve, simplify tax system

21 May - Italy: VAT relief, other tax relief measures (COVID-19)

20 May - Luxembourg: EC “letters of formal notice” to amend tax law on securitization

19 May - Germany: VAT relief included in draft legislation (COVID-19)

19 May - Malta: Online form, instructions for registration of consolidated tax group

19 May - Netherlands: Transfer of leased building by developer, not “going concern” for VAT purposes

19 May - Portugal: VAT deduction limitation when capital for new investment is set aside (CJEU Advocate General’s opinion)

19 May - Sweden: Support for employers offering short-term work assignments (COVID-19)

15 May - Austria: Tax relief measures, update (COVID-19)

15 May - France: Tax treatment of rental debt waivers granted by lessors (COVID-19)

15 May - UK: Job retention scheme extended to 31 October 2020 (COVID-19)

15 May - UK: Tax relief update (COVID-19)

14 May - Belgium: Taxation of cross-border workers, agreements with Netherlands and Germany (COVID-19)

14 May - Czech Republic: Proposal for VAT on mail-order goods

14 May - Czech Republic: Reduced penalties for employers, late payment of social security premiums (COVID-19)

14 May - Gibraltar: Updated tax, business relief measures (COVID-19)

13 May - Luxembourg: VAT administrative tolerance revoked as of 12 May 2020 (COVID-19)

12 May - EU: Summary of tax developments including CJEU judgments, referrals, EC actions (May 2020)

12 May - Italy: Tax relief measures for individuals and family businesses (COVID-19)

12 May - Luxembourg: Tax procedure relief measures (COVID-19)

12 May - Portugal: Tax compliance relief measures (COVID-19)

12 May - Slovenia: Additional tax relief measures (COVID-19)

11 May - Germany: FAQs about tax relief measures (COVID-19)

11 May - Netherlands: Updated tax relief measures (COVID-19)

8 May - EU: Proposals to postpone filing deadlines, including for EU mandatory disclosure rules (DAC6) 

8 May - Poland: Determining whether there is a “fixed establishment” for VAT purposes (CJEU judgment)

8 May - Serbia: State of emergency terminated, implications for tax deadlines (COVID-19)

7 May - Hungary: Legislation to enact tax relief, as previously included in decrees (COVID-19)

7 May - Italy: Notice on deferral of VAT return, payment due dates (COVID-19)

7 May - Poland: Economic relief program for SMEs (COVID-19)

7 May - Switzerland: Financial consequences of pandemic for tax purposes (COVID-19)

6 May - Switzerland: New withholding tax exemption in India, opportunities for Swiss pension funds

6 May - Switzerland: VAT refund claims due June 2020

5 May - Czech Republic: Postponed advance tax payments; waiver of VAT; loan repayment (COVID-19)

5 May - Sweden: Proposed withholding tax on dividends

4 May - Russia: Proposed withholding tax rate changes, income tax treaties to be renegotiated (COVID-19)

4 May - UK: Potential treasury issues to be considered by UK corporates (COVID-19)

4 May - UK: Tax development update (COVID-19)

April 2020

30 Apr - Germany: VAT group rules referred to CJEU

30 Apr - Italy: Tax treatment of pensions under tax treaty with Portugal (CJEU judgment)

30 Apr - Netherlands: Multilateral instrument (MLI) now part of tax treaties

30 Apr - Norway: Proposed amendments to petroleum tax regime

30 Apr - Spain: Economic and tax relief measures (COVID-19)

29 Apr - Hungary: Financial reporting, tax relief measures (COVID-19)

29 Apr - Netherlands: Tax payment deferrals, other relief measures supplemented (COVID-19)

28 Apr - Cyprus: Monthly VAT return requirement

28 Apr - Ireland: Wage subsidies, employer eligibility (COVID-19)

28 Apr - Netherlands: Tax measures proposed to provide business tax relief (COVID-19)

27 Apr - Hungary: Expedited refunds of VAT (COVID-19)

27 Apr - Romania: Additional tax relief measures, clarifications (COVID-19)

27 Apr - Serbia: Financial assistance for employees, business entities (COVID-19)

24 Apr - Czech Republic: Tax loss carryback, carryforward relief proposals (COVID-19)

24 Apr - Netherlands: Expansion of NOW program to support employment (COVID-19)

24 Apr - UK: Employer considerations before filing claims under job retention scheme (COVID-19)

24 Apr - UK: Summary of tax relief (COVID-19)

23 Apr - Romania: “Discounts” for on-time tax payments made by 25 April (COVID-19)

21 Apr - France: Update of tax relief, other relief measures (COVID-19)

21 Apr - Serbia: Postponed deadlines for corporate income tax returns, financial statements (COVID-19)

21 Apr - Turkey: Digital services tax, a primer

20 Apr - Denmark: New tax measures aim to increase corporate liquidity (COVID-19)

20 Apr - Netherlands: Details of emergency tax measures (COVID-19)

20 Apr - Sweden: Proposed expansion of chemical tax regarding clothes and shoes

20 Apr - Sweden: Proposed expansion of chemical tax to business-to-consumer sales

20 Apr - Switzerland: Lump-sum taxation, Brexit implications

17 Apr - Slovakia: FAQs on employment and labor law and financial measures (COVID-19)

16 Apr - EU: Summary of EU tax developments including CJEU judgments, referrals, EC actions

16 Apr - Greece: Summary of tax relief (COVID-19)

16 Apr - Hungary: Surtaxes imposed on credit institutions, retail sector (COVID-19)

16 Apr - Netherlands: Tax treatment of profits of multinationals, report of advisory committee

16 Apr - Norway: Extended filing deadline for corporate income tax returns (COVID-19)

16 Apr - Poland: Financial support for companies (COVID-19)

15 Apr - Italy: Tax relief, support for business in “liquidity decree” (COVID-19)

15 Apr - UK: HMRC guidance, registration rules for digital services tax

14 Apr - Croatia: Tax relief includes payment deferrals, exemptions and filing extensions (COVID-19)

14 Apr - Czech Republic: Additional tax, economic measures (COVID-19)

14 Apr - Slovenia: Tax relief includes postponed deadlines for filing returns, tax payments (COVID-19)

14 Apr - UK: HMRC guidance on the job retention scheme (COVID-19)

14 Apr - UK: Tax relief allows for tax deferrals (COVID-19)

13 Apr - Serbia: Tax relief and direct financial assistance grants (COVID-19)

9 Apr - Italy: Tax relief included in “liquidity decree” (COVID-19)

9 Apr - Switzerland: Anti-money laundering rules, relief measures (COVID-19)

8 Apr - Germany: Tax relief, other measures (COVID-19)

8 Apr - Spain: Employment-related relief measures (COVID-19)

7 Apr - France: Joint liability for VAT of online platforms

7 Apr - France: Overview of tax relief, other relief measures (COVID-19)

7 Apr - Spain: Economic and social measures (COVID-19)

6 Apr - Belgium: Tax prepayment relief for assessment year 2021 (COVID-19)

6 Apr - Czech Republic: Tax, economic relief measures (COVID-19)

6 Apr - EU: Customs duties and VAT waived, imported medical equipment (COVID-19)

6 Apr - EU: Extension of temporary framework for state aid measures (COVID-19)

6 Apr - Netherlands: Expansion, simplification of deferral policy for tax debts (COVID-19)

6 Apr - Switzerland: Short-time work compensation (COVID-19)

3 Apr - Croatia: Tax relief measures, second set (COVID-19)

3 Apr - Greece: Additional tax relief measures (COVID-19)

3 Apr - Switzerland: Tax relief, economic relief measures (COVID-19)

2 Apr - Iceland: Legislation providing economic and tax relief (COVID-19)

2 Apr - Ireland: R&D tax credit, expedited cashback (COVID-19)

2 Apr - Montenegro: Tax relief measures to support businesses (COVID-19)

2 Apr - Netherlands: Compensation program for employers, to support employee retention (COVID-19)

2 Apr - Poland: LLC transformation into limited partnership not tax advantaged arrangement

2 Apr - Poland: Tax relief measures include extended filing, paying deadlines (COVID-19)

2 Apr - Russia: Tax relief measures (COVID-19)

2 Apr - Serbia: Tax, economic relief measures (COVID-19)

1 Apr - Belgium: Tax relief includes extended tax return filing, tax payment deadlines (COVID-19)

1 Apr - Czech Republic: Tax relief measures (COVID-19)

1 Apr - Luxembourg: No deduction, interest and royalty payments to “blacklisted countries” effective 2021

1 Apr - Portugal: Updated tax relief measures (COVID-19)

March 2020

31 Mar - Cyprus: VAT payment deferral (COVID-19)

31 Mar - Israel: Extensions of tax-related deadlines (COVID-19)

31 Mar - Netherlands: VAT recovery allowed a bank, based on actual use

31 Mar - Poland: Relief for employers, financial support for paying employee salaries (COVID-19)

31 Mar - Serbia: VAT exemption for personal protective equipment (COVID-19)

31 Mar - UK: Tax relief includes deferred tax payments (COVID-19)

30 Mar - Albania: Judicial proceedings suspended (COVID-19)

30 Mar - Bulgaria: Tax return, tax payment deadlines postponed (COVID-19)

30 Mar - Kosovo: Tax relief includes postponed deadlines (COVID-19)

30 Mar - France: Draft administrative regulations, scope of digital services tax

30 Mar - Luxembourg: Proposed limitations on deduction of payments made to “blacklisted” countries

30 Mar - Cyprus: Extended deadlines for filing tax returns, making tax payments (COVID-19)

30 Mar - Latvia: Expanded tax relief for companies (COVID-19)

30 Mar - Serbia: Supplemental guidance, tax administrative procedures (COVID-19)

30 Mar - Switzerland: Extended tax return filing, payment deadlines in Canton of Zug (COVID-19)

27 Mar - Channel Islands: Tax relief provided by Jersey (COVID-19)

27 Mar - Czech Republic: Tax relief including loss carryback measure (COVID-19)

27 Mar - Montenegro: Tax relief includes delayed filing, payment dates (COVID-19)

27 Mar - Romania: Tax relief measures include extended payment due dates (COVID-19)

27 Mar - Switzerland: Extensions by cantons, filing 2019 individual tax returns (COVID-19)

26 Mar - Netherlands: Customs relief in response to coronavirus (COVID-19)

26 Mar - Poland: Extended due dates for corporate tax return filing, payment to 31 May 2020 (COVID-19)

26 Mar - Serbia: Extended deadlines, tax administrative procedures (COVID-19)

26 Mar - Ukraine: Tax relief measures, responding to coronavirus (COVID-19)

25 Mar - Croatia: Tax payment deferrals, responding to coronavirus (COVID-19)

25 Mar - EU: Standards for manufacturers of medical devices (COVID-19)

25 Mar - Gibraltar: More tax, business relief measures, responding to coronavirus (COVID-19)

25 Mar - Ireland: Wage and financial support, responding to coronavirus (COVID-19)

25 Mar - Spain: Tax relief, other relief for companies, response to coronavirus (COVID-19)

25 Mar - Switzerland: Tax measures in response to coronavirus (COVID-19)

24 Mar - Germany: Update on mandatory reporting, cross-border tax planning arrangements (DAC6)

24 Mar - Luxembourg: DAC6 transposition, Protocol with France

24 Mar - Latvia: Tax relief included in government’s response to coronavirus (COVID-19)

24 Mar - Italy: All industrial and commercial activities suspended, response to coronavirus (COVID-19)

24 Mar - Italy: Enhanced transparency in “listed companies” and disclosure requirements (COVID-19)

23 Mar - Italy: Tax procedure-related bank guarantees are refundable (Supreme Court decision)

23 Mar - Greece: Tax payment extensions part of tax relief measures (COVID-19)

23 Mar - Czech Republic: Tax relief in response to coronavirus (COVID-19)

23 Mar - Germany: Additional tax relief, response to coronavirus (COVID-19)

23 Mar - Greece: Tax measures in decrees, response to coronavirus (COVID-19)

23 Mar - Hungary: Social security relief for employers, response to coronavirus (COVID-19)

22 Mar - Belgium: Tax relief in response to coronavirus (COVID-19)

22 Mar - Norway: Legislation adopted, financial and tax relief relating to coronavirus (COVID-19)

22 Mar - Portugal: Update on tax relief measures, responding to coronavirus (COVID-19)

21 Mar - Serbia: Tax relief, responding to coronavirus (COVID-19)

21 Mar - UK: Digital services tax, effective date set for 1 April 2020

21 Mar - UK: Finance Bill 2020 published

21 Mar - UK: Research and development expenditure credit to increase to 13%

20 Mar - Italy: Tax relief and incentives in response to coronavirus (COVID-19)

20 Mar - Norway: VAT relief measures, responding to coronavirus (COVID-19)

20 Mar - Turkey: Digital services tax, update

20 Mar - Austria: Additional tax relief, in response to coronavirus (COVID-19)

20 Mar - Denmark: Employer considerations when employees telecommute from other countries (COVID-19)

20 Mar - EU: Temporary framework for state aid measures to support economy, responding to coronavirus (COVID-19) 

20 Mar - Gibraltar: Relief for businesses affected by coronavirus (COVID-19)

20 Mar - Italy: Tax relief and incentives in response to coronavirus (COVID-19)

20 Mar - Netherlands: Deferral of tax payments for three months, relief related to coronavirus (COVID-19)

20 Mar - UK: Tax relief to support SMEs, response to coronavirus (COVID-19)

19 Mar - Bulgaria: VAT considerations in response to coronavirus (COVID-19)

19 Mar - Iceland: Tax relief in response to coronavirus (COVID-19)

19 Mar - Switzerland: Paying salaries and other challenges with coronavirus (COVID-19)

19 Mar - Germany: VAT treatment of business activities of supervisory board members

19 Mar - Croatia: Tax relief measures in response to coronavirus (COVID-19)

19 Mar - Ireland: Tax relief in response to coronavirus (COVID-19)

19 Mar - Malta: Tax relief in response to coronavirus (COVID-19) pandemic

19 Mar - Poland: Tax relief in response to coronavirus (COVID-19)

19 Mar - Portugal: Tax relief measures for companies, response to coronavirus (COVID-19)

19 Mar - Slovakia: Tax relief included in measures responding to coronavirus (COVID-19)

18 Mar - Ireland: Tax relief provided in response to coronavirus (COVID-19)

18 Mar - Lithuania: Extended tax return, tax payment deadlines in response to coronavirus (COVID-19)

18 Mar - Luxembourg: Tax relief in response to coronavirus (COVID-19)

18 Mar - Netherlands: Additional tax relief measures to address coronavirus (COVID-19) crisis

18 Mar - Norway: Economic, tax measures to address coronavirus (COVID-19) situation

17 Mar - France: Deferral of direct tax payments for companies, coronavirus (COVID-19) response

17 Mar - Netherlands: VAT treatment of composite services, fund management (CJEU Advocate General opinion in UK referral)

17 Mar - Denmark: Parliament approves tax relief for Danish companies, response to coronavirus (COVID-19)

17 Mar - Italy: Suspension of tax audits, response to coronavirus (COVID-19)

17 Mar - Spain: Tax relief measures responding to coronavirus (COVID-19)

17 Mar - Bulgaria: Employment measures adopted in response to coronavirus (COVID-19)

17 Mar - Czech Republic: Temporary border closure, implications for employees (COVID-19)

17 Mar - Serbia: Guidance for employers during coronavirus (COVID-19) crisis

16 Mar - Norway: Tax relief proposals in coronavirus-related measures (COVID-19)

16 Mar - Sweden: Tax relief measures to address coronavirus (COVID-19) issues

16 Mar - Austria: Tax relief measures regarding coronavirus (COVID-19)

16 Mar - Denmark: Tax relief in response to coronavirus (COVID-19)

16 Mar - EU: Export authorization, supplies of personal protective equipment (COVID-19)

16 Mar - Poland: Government response to coronavirus (COVID-19)

16 Mar - UK: Government’s response to coronavirus (COVID-19), considerations for employers

16 Mar - Spain: Digital services tax legislation, update

13 Mar - France: Tax relief available for businesses affected by coronavirus (COVID-19)

13 Mar - Italy: Updated operating guidelines for businesses (COVID-19)

13 Mar - Switzerland: Considerations for human resource functions, responding to coronavirus (COVID-19)

13 Mar - Netherlands: Tax relief measures for businesses, response to coronavirus (COVID-19)

12 Mar - Italy: VAT on staff secondment, incompatible with EU VAT directive (CJEU judgment)

12 Mar - UK: Implications for multinational entities (budget 2020)

12 Mar - UK: Overview of tax measures for businesses (budget 2020)

12 Mar - UK: Additional tax measures for businesses (budget 2020)

12 Mar - UK: Overview of tax measures concerning individual taxpayers (budget 2020)

12 Mar - UK: Stamp duty land tax surcharge, foreign buyers of residential property (budget 2020)

12 Mar - UK: Entrepreneurs’ relief restricted to lifetime gains of £1 million (budget 2020)

12 Mar - UK: Implications for the energy sector (budget 2020)

11 Mar - UK: Initial impressions of business tax measures in 2020 budget

11 Mar - Czech Republic: VAT treatment of benefit cards

10 Mar - Italy: Operating guidelines for businesses (COVID-19)

10 Mar - Switzerland: IFRS and possible accounting implications of coronavirus (COVID-19)

10 Mar - Italy: Judicial proceedings in tax litigation, delayed deadlines in response to coronavirus (COVID-19)

9 Mar - Italy: Electronic invoicing (e-invoicing) guidance, new technical specifications

9 Mar - Luxembourg: Updated requirements for Luxembourg UCITS marketed in Hong Kong

9 Mar - UK: Budget scheduled for 11 March 2020

9 Mar - UK: Tax treaty network update

5 Mar - Norway: Overview of tax system in 2020

5 Mar - Spain: Tax on financial transactions in draft legislation

4 Mar - Netherlands: Acquisition of legal ownership of real estate entities not subject to transfer tax

4 Mar - EU: Brief summaries of recent CJEU actions, referrals, other tax developments

4 Mar - Sweden: Details about plastic bag tax

3 Mar - Germany: Tax rules during Brexit transition period; group exemption from real estate transfer tax

3 Mar - Hungary: “Special taxes” on telecommunications, retail sectors upheld (CJEU judgment)

3 Mar - Hungary: Tax on advertising not precluded, but penalty regime held incompatible with EU law (CJEU judgment)

3 Mar - Iceland: Tax facts for 2020

2 Mar - Czech Republic: Limitation on use of losses incurred in another EU country (CJEU judgment)

2 Mar - Italy: “Letters of intent” procedures, VAT relief for habitual exporters

2 Mar - Norway: Proposal for withholding tax on interest and royalty payments

February 2020

28 Feb - Poland: Sugar tax, alcohol and food measures included in legislation

27 Feb - Serbia: Individual income tax returns for 2019

27 Feb - Sweden: Foreign investment fund claim for refund of withholding tax (Supreme Administrative Court decision)

25 Feb - Austria: Update on digital services tax

25 Feb - OECD: Technology to support exchange of tax information

25 Feb - Sweden: Tax on plastic bags effective 1 May 2020

24 Feb - Germany: Legislation to implement ATAD includes exit tax, CFC rules, hybrid mismatch provisions

24 Feb - Ireland: Extended deadline for filing profit-sharing information returns

21 Feb - Norway: VAT on e-commerce

21 Feb - UK: Settling double taxation claims, franked investment income and portfolio dividends

19 Feb - Germany: Retroactive correction of invoices allowed, VAT refund judicial proceedings

19 Feb - Netherlands: Residency implications for UK citizens, after “Brexit”

19 Feb - Spain: Draft legislative proposal for digital services tax

19 Feb - Greece: Offsets of clawbacks, pharmaceutical R&D and investment expenses

19 Feb - OECD: Draft reporting rules for platform operators in sharing and gig economy

19 Feb - Russia: Beneficial ownership concept, look-through approach for tax withholding

18 Feb - EU: State aid, referrals to CJEU, updates from EU Member States

18 Feb - EU: Updated “blacklist” of non-cooperative jurisdictions (Cayman Islands, Palau, Panama, Seychelles)

14 Feb - Austria: Corporate tax group rules not violated by sale of group member (Federal Finance Court)

14 Feb - Poland: Tax treatment of “bad debts” and delayed or late payments in commercial transactions

13 Feb - EU: Increased risk of fixed establishment for VAT purposes

12 Feb - Czech Republic: Updates on VAT “quick fixes” and VAT on fuel cards

12 Feb - Portugal: Car registration tax referred to CJEU

7 Feb - Belgium: Stock exchange tax on transactions abroad compatible with EU law (CJEU judgment)

7 Feb - Bulgaria: Mandatory disclosure rules, effective 1 July 2020

7 Feb - Italy: Overview of digital services tax

7 Feb - Poland: Mandatory disclosure of cross-border tax arrangements, proposed amendment

7 Feb - UK: Brexit tax implications, EU directives

6 Feb - Turkey: Tax administration’s draft guidance on digital services tax

5 Feb - Italy: Withholding tax refund, dividends distributed by Italian companies to Spanish pension funds (Supreme Court decision)

4 Feb - Poland: New rules for joint-stock companies, limited joint-stock partnerships

3 Feb - Poland: Proposed VAT relief for payments using split-payment mechanism

3 Feb - EU: Summary of CJEU actions, referrals, EC infringement actions, other tax developments (February 2020)

January 2020

31 Jan - Estonia: Income tax, VAT and excise tax measures effective in 2020

31 Jan - Lithuania: Individual income tax measures, effective beginning 2020

31 Jan - UK: HMRC updates stamp duty land tax guidance, for step transactions

31 Jan - UK: Mandatory disclosure reporting of tax planning, final regulations

31 Jan - UK: Revised approach to interest-only assessments on unpaid withholding tax

30 Jan - Netherlands: Withholding tax on dividends paid to foreign investment funds (CJEU judgment)

29 Jan - Italy: New rules for foreign trusts, non-commercial partnerships, non-commercial entities

29 Jan - Switzerland: Tax reform implications for individual taxpayers

28 Jan - Lithuania: Increased corporate income tax for credit institutions

24 Jan - EU: Status of ultimate beneficial ownership registers

22 Jan - Europe: Global withholding taxes, income and gains from listed securities (KPMG report)

22 Jan - Sweden: Proposal for enhanced relief, social security related to R&D

21 Jan - France: Update on digital services tax

21 Jan - Italy: Details of digital services tax

21 Jan - Italy: Overview of tax measures, effective 1 January 2020

21 Jan - Italy: Tax measures separately accompanying Budget Law for 2020 in “tax decree”

21 Jan - Netherlands: eRecognition mandatory for businesses filing their own tax returns

20 Jan - Czech Republic: Insurance tax amendments; excise tax rates on alcohol and tobacco

20 Jan - Czech Republic: Income tax treaty with South Korea, entry into force

20 Jan - Czech Republic: Tax administration clarifies VAT amendments

20 Jan - France: Online platforms, XML format for reporting before 31 January 2020

17 Jan - Belgium: Tax developments for financial services sector, potentially in 2020

17 Jan - Switzerland: Campione d’Italia now part of EU Customs Union; new consumption tax

17 Jan - Switzerland: New 2020 tax law, canton of Ticino

15 Jan - Slovenia: VAT measures effective in 2020

15 Jan - France: Corporate tax provisions enacted in Finance Law for 2020

15 Jan - France: Tax compliance, reporting obligations of online platforms (31 January 2020 action date)

15 Jan - Netherlands: Private use of company cars, clarified VAT treatment

15 Jan - Switzerland: New corporate income tax rate in canton of Zug

15 Jan - EU: Summary of CJEU actions, referrals, EC infringement actions, other tax developments (January 2020)

13 Jan - EU: Status of mandatory disclosure requirements, to be effective 1 July 2020

10 Jan - UK: Budget scheduled for 11 March 2020

10 Jan - UK: VAT treatment of digital newspapers (Upper Tribunal decision)

10 Jan - Switzerland: Implications of application of MLI on holding structures and their sustainability

9 Jan - Switzerland: Perceived dividend stripping and stock-lending transactions (court decision)

8 Jan - Croatia: Tax changes effective 1 January 2020

8 Jan - Ireland: Reporting deadline, employee share participations is 31 March

8 Jan - Italy: VAT provisions, digital services tax effective 1 January 2020

8 Jan - Sweden: Work and residence permits, application fee increases

7 Jan - Austria: Tax plans of newly inaugurated government outlined

3 Jan - Belgium: Earnings stripping rules, clarifying decree

2019 Articles

December 2019

20 Dec - EU: Explanatory notes for VAT quick fixes regime in 2020

20 Dec - EU: VAT quick fixes; valid VAT identification number

20 Dec - Luxembourg: Legislation passed, repeals advance tax agreements and enacts ATAD 2

20 Dec - UK: HMRC updated guidance on hybrid and other mismatches rules

20 Dec - UK: New government’s possible tax agenda

19 Dec - Italy: Digital services tax, changes made during legislative process

19 Dec - Hungary: Pilot program, standard audit file for tax purposes

19 Dec - Netherlands: Enhanced focus on customs value, goods classification, U.S. products

18 Dec - EU: VAT quick fixes; uniform rules to simplify chain transactions

18 Dec - Netherlands: Upper House adopts “2020 Tax Plan,” ATAD2, and DAC6

17 Dec - Ireland: Change to tax treatment of “short-term business visitors”

17 Dec - Sweden: Director’s fees taxed as employment income (high court decision)

17 Dec - Poland: Changes to VAT standard audit file rules, effective April 2020

16 Dec - Poland: Withholding tax rules again delayed, until 30 June 2020

16 Dec - Bulgaria: VAT measures effective in 2020

16 Dec - EU: Tonnage tax, maritime transport incentives approved for five countries

13 Dec - France: Professional services deductible from withholding tax base; possible refund opportunities

13 Dec - Serbia: Corporate income tax changes enacted for 2020

12 Dec - Germany: VAT relief for “small undertakings” and start-ups

11 Dec - Bulgaria: Corporate income tax law amendments include hybrid mismatch rules

11 Dec - Czech Republic: Bill proposing digital services tax presented to legislature

11 Dec - Czech Republic: Enactment of VAT “quick fixes” not expected before 2020

11 Dec - EU: Amended financial transaction tax proposal

11 Dec - Turkey: Digital services tax enacted, effective date of March 2020

10 Dec - Belgium: Car taxation changes effective in 2020, challenges for companies with car fleets

9 Dec - Belgium: Year-end review of social security-related updates

9 Dec - EU: VAT quick fixes; simplified treatment for call-off stock

6 Dec - EU: Energy taxation, EU blacklist discussed at ECOFIN meeting

6 Dec - EU: Summary of CJEU actions, referrals, EC infringement actions, other tax developments (December 2019)

6 Dec - Italy: Financial transaction tax is challenged (CJEU Advocate General opinion)

6 Dec - Sweden: Mandatory reporting requirement rules, effective date July 2020

6 Dec - UK: HMRC online tool, employment status for tax verification

6 Dec - UK: No company car tax, electric or hybrid vehicles

6 Dec - UK: Tax issues arising under certain employee share option plans

6 Dec - UK: Updated guidelines, executive remuneration

5 Dec - Netherlands: Salary adjustments for certain migrant workers (2020)

4 Dec - Netherlands: Reduced transfer tax, office building converted into residential apartments

3 Dec - Austria: Court addresses abusive assignment of receivables; brief descriptions of other tax developments

3 Dec - Belgium: Earnings stripping rules, clarifications expected before year-end

3 Dec - Belgium: Tax prepayments and effects of earnings stripping rules

3 Dec - Belgium: Rules for regulated real estate companies, specialized real estate investment funds

3 Dec - EU: VAT quick fixes; simplified proof for intra-Community supplies

3 Dec - Germany: CFC rules, passive income of an investment character

3 Dec - Switzerland: Tax reform implications for social security, payroll (beginning 2020)

November 2019

27 Nov - France: Digital services tax, U.S. trade-related report expected 2 December 2019

26 Nov - Poland: Excise tax exemption for coal and gas referred to CJEU

26 Nov - Poland: Reminder, rules for reporting beneficial owners

26 Nov - Poland: Withholding tax rules, certain implementation delayed until 2020

26 Nov - Sweden: Certain business tax measures to consider before year-end

22 Nov - UK: HMRC “nudge” letters, offshore investment funds

22 Nov - UK: Residential property owned by foreign landlords, HMRC compliance project

21 Nov - Belgium: VAT exemption (prior law) found contrary to EU law (CJEU judgment)

21 Nov - Czech Republic: Digital services tax, update

21 Nov - Germany: Reduced VAT rate for e-publications; other VAT amendments

21 Nov - EU: VAT directive concerning payment service providers

18 Nov - EU: New directive adopted, cross-border mobility of companies

15 Nov - Switzerland: Tax ordinances, implementing tax reform measures for 2020

15 Nov - Poland: Subsidiary not just fixed establishment of parent company for VAT purposes (CJEU Advocate General opinion)

15 Nov - Romania: Energy product taxation contrary to EU law (CJEU judgment)

15 Nov - Spain: Repeal of tax exemption for ports scheduled for 2020 (response to EU investigation)

15 Nov - Italy: Tax exemptions granted to ports, EC investigation

14 Nov - Italy: Tax measures in advance of budget law 2020

14 Nov - Hungary: Bad debts and VAT refund opportunities

13 Nov - Czech Republic: International requests for tax information; period for tax assessments

13 Nov - Czech Republic: Lessor denied reduced VAT deduction for air conditioning repairs

13 Nov - Czech Republic: Rules for rounding regarding VAT calculations, payments

13 Nov - Germany: Withholding tax on dividends paid to Canadian pension fund (CJEU judgment)

12 Nov - Germany: Currency hedging gains, tax consolidation across borders

12 Nov - Hungary: Tax authority must grant taxpayer access to records (CJEU judgment in VAT case)

11 Nov - Hungary: VAT “quick fixes” applicable beginning 2020

8 Nov - UK: Regulations amend rules on offshore receipts from intangible property

8 Nov - UK: Structures defined for capital allowance purposes

8 Nov - EU: ECOFIN discusses digital taxation agenda; Belize removed from tax haven “black list”

8 Nov - EU: Update on mandatory disclosure requirements for intermediaries and certain taxpayers

8 Nov - EU: VAT payment data, reporting to address fraud in e-commerce sector

8 Nov - Poland: Potential benefits under “cooperation program” for large taxpayers

7 Nov - Lithuania: VAT reverse-charge mechanism, computers and mobile phones; other VAT developments

5 Nov - Turkey: Legislative proposal for digital services tax

4 Nov - Norway: Multilateral instrument (MLI) entry in force

4 Nov - Portugal: VAT amendments adjust deadlines for payments, reporting

October 2019

30 Oct - Italy: Digital services tax, update

30 Oct - Italy: New VAT measures

30 Oct - Malta: Tax provisions in 2020 budget

30 Oct - Slovakia: Changes concerning employment-related fringe benefits, simplified employer obligations

30 Oct - Slovakia: Tax loss amortization, hybrid mismatch, R&D deduction, other changes

30 Oct - Sweden: VAT treatment of supply between VAT group and branch (referral to CJEU)

29 Oct - Austria: Legislation introducing digital services tax

29 Oct - Austria: Summaries of tax developments (October 2019)

29 Oct - EU: Update on mandatory disclosure requirements

29 Oct - Netherlands: New VAT small businesses system, effective 1 January 2020

29 Oct - Luxembourg: Potential implications of Brexit on Luxembourg direct tax, VAT

29 Oct - UK: Potential Brexit implications for taxation of luxury assets, private aircraft

25 Oct - Norway: Proposed changes to interest deduction limitation rules (earnings stripping rules)

25 Oct - Portugal: Stamp tax guidance

25 Oct - UK: Exclusion from hybrid mismatch rules for regulatory capital instruments, amended to comply with ATAD

25 Oct - UK: Procedures for taxpayers to request extension of “making tax digital” measures

23 Oct - Luxembourg: Tax credit method still applicable under tax treaty with France

22 Oct - Belgium: Constitutional Court annuls annual tax on securities accounts

22 Oct - Germany: VAT liability of digital platforms; EC infringement proceedings initiated

22 Oct - Portugal: VAT on assignment of debt recognized in enforcement proceedings (CJEU)

21 Oct - Poland: VAT split-payment and netting rules

21 Oct - Serbia: Amendments to VAT law; generally effective in 2020

18 Oct - Channel Islands: Economic substance questions in corporate tax return (Guernsey)

18 Oct - Denmark: Summary of recent tax legislative developments

18 Oct - Greece: 2020 budget proposes corporate tax rate reduction

18 Oct - Luxembourg: 2020 budget bill; expiry of tax rulings issued before 2015

18 Oct - Norway: Tax proposals in 2020 budget; updated CFC “black list”

18 Oct - EU: Exporters re-defined; implications for non-EU entities

18 Oct - Gibraltar: New income tax treaty signed with UK

18 Oct - Netherlands: Limitation of liquidation and cessation loss rules, update (corporate income tax)

17 Oct - Ireland: Finance bill 2019

17 Oct - Italy: Digital services tax proposed to apply beginning 1 January 2020

16 Oct - Czech Republic: Electronic reporting of sales; 10% VAT on food services, e-books

16 Oct - Czech Republic: Legislation to implement VAT “quick fixes” effective 2020

11 Oct - Hungary: Deductibility of input VAT on dual-use car rentals

11 Oct - Russia: Deadline for input VAT recovery, services supplied outside Russia (Q3 2019)

11 Oct - UK: Recoverability of withholding tax on manufactured overseas dividends (Court of Appeal)

10 Oct - Norway: Proposed changes to taxation of hydropower producers

10 Oct - EU: List of non-cooperative jurisdictions (“blacklist”) updated; removal of UAE, Marshall Islands

10 Oct - Hungary: EC’s referral to CJEU regarding excise tax on cigarettes

10 Oct - Italy: Registration tax treatment of share deal vs. asset deal

10 Oct - Sweden: Possible ”Brexit” implications for employers, social security

9 Oct - France: Proposed changes, scope of funds eligible for VAT-exempt management (draft finance law 2020)

8 Oct - France: Finance bill for 2020 includes measures affecting corporate taxpayers

8 Oct - Ireland: Tax measures in budget 2020

7 Oct - Germany: Services related to ATM operations not exempt from VAT

4 Oct - Italy: VAT amendments; action steps before 1 January 2020 effective date

3 Oct - Croatia: Ultimate beneficial ownership, register deadline is 31 December 2019

3 Oct - Ireland: Beneficial owners of corporate entities; disclosures due 22 November 2019

2 Oct - Italy: Withholding tax refund; dividends distributed by Italian companies to tax-exempt foreign entities (court decision)

2 Oct - Switzerland: Proposed reform of withholding tax, stamp tax regimes

September 2019

30 Sep - Ireland: Budget 2020 to be presented 8 October 2019

30 Sep - Malta: Patent box rules, tax incentives

27 Sep - France: Electronic invoices mandatory for business-to-business transactions; proposed effective 2023

27 Sep - Serbia: Change of position, withholding tax and interest-rate swaps

27 Sep - UK: HMRC annual corporation tax statistics

26 Sep - Belgium: Pre-filing requests regarding transfer pricing or innovation income deduction, 31 January 2020 deadline

26 Sep - Sweden: Tax proposals in 2020 budget bill

25 Sep - Hungary: Real-time invoice data reporting, effective April 2020

24 Sep - Poland: VAT mandatory split-payment mechanism from 1 November 2019

20 Sep - Cyprus: Implications of EU directive limiting interest deductions

20 Sep - EU: Summary of CJEU judgments, referrals, infringement actions, other tax developments (September 2019)

20 Sep - Ireland: Withholding tax on trailing commissions and rebates of management fees

20 Sep - Luxembourg: Protocol to tax treaty with United States ratified

20 Sep - Switzerland: Protocol to tax treaty with United States ratified

20 Sep - Netherlands: Changes to payroll taxes in “2020 Tax Plan”

19 Sep - Netherlands: Tax proposals in “2020 Tax Plan”

18 Sep - Austria: Summaries of tax developments (August, September 2019)

18 Sep - Germany: Implementation of EU “quick fixes” in VAT law for 2020

16 Sep - Belgium: EC investigations of “excess profit” tax rulings granted multinational companies

13 Sep - Italy: Taxation of interest paid by Italian individuals to Swiss bank

13 Sep - UK: Regulations amending hybrid mismatch rules for capital instruments, capital securities

13 Sep - Belgium: Notional interest deduction for assessment year 2021

12 Sep - Belgium: Guidance on “grandfather rule” under earnings stripping regime

12 Sep - Czech Republic: Tax on selected digital services advances

12 Sep - Czech Republic: VAT measures proposed, compliance with CJEU judgment

12 Sep - Ireland: Tax treatment of certain payments on cessation of employment

12 Sep - Netherlands: Proposals for changes to individual income taxation (income from savings)

11 Sep - EU: “VAT mini one stop shop” statistics; telecommunications, broadcasting, electronic services

10 Sep - Ireland: Possible considerations if “no deal” Brexit

10 Sep - Poland: Hybrid entity measures in corporate tax changes for 2020

10 Sep - Switzerland: “Equal pay” compliance required by July 2020

9 Sep - Germany: Royalty payments made to non-EU recipients

6 Sep - Netherlands: Withholding tax on dividends paid to foreign investment funds (CJEU Advocate General’s opinion)

6 Sep - UK: “Off-payroll working” reforms, HMRC guidance

5 Sep - Sweden: Tax treatment of employer-provided health insurance

5 Sep - Sweden: Taxation of employees temporarily working in Sweden

4 Sep - France: Tax breaks for rum produced in French overseas territories (EC public consultation)

4 Sep - Netherlands: EC approves changes to tonnage tax regime

4 Sep - Switzerland: Tax reform in the canton of Zurich

4 Sep - Switzerland: “Intermediary services” and VAT; implications for financial services sector

3 Sep - Poland: Bad debt rules, for tax purposes

3 Sep Russia: Concept of “beneficial ownership” and implications for withholding tax

August 2019

30 Aug - Spain: Protocol to tax treaty with United States, entry into force

30 Aug - UK: Appeal of EC findings that CFC regime constitutes “state aid”

30 Aug - UK: Entrepreneurs’ relief determined as of time of disposal by trustees (First-tier Tribunal decision)

30 Aug - UK: Gas caverns and capital allowances (First-tier tribunal decision)

30 Aug - UK: Guidance from HMRC on structures and buildings allowances

29 Aug - France: Tax-related reporting requirements for online platforms

29 Aug - Ireland: Overview of employee share incentive plans, tax benefits

29 Aug - Switzerland: Reminder effective date of corporate tax reform, 1 January 2020

27 Aug - Belgium: Guidance relating to VAT claims

23 Aug - EU: Summary of CJEU referrals, infringement actions, other tax developments (August 2019)

22 Aug - Germany: New deadline for refund claims, dividends paid to tax-exempt investors

22 Aug - Italy: Remote sales reporting requirements; first deadline 31 October 2019

22 Aug - Poland: Register of ultimate beneficial owners; reporting deadline 13 April 2020

20 Aug - Cyprus: Retirement home services, VAT exemption for not-for-profits

19 Aug - Norway: New VAT registration process proposed, online retailers and marketplaces

16 Aug - UK: Proposal for flexible pension accrual, implications of tax limits

14 Aug - EU: Summary of CJEU referrals, infringement actions, other tax developments (August 2019)

13 Aug - Czech Republic: Dispute resolution under income tax treaties, transposing EU Directive

13 Aug - Czech Republic: Guidance concerning VAT treatment of vouchers

13 Aug - Luxembourg: Transposition of EU directive on cross-border arrangements (DAC6)

13 Aug - Poland: New program for cooperation between taxpayers and tax administration

12 Aug - Germany: Retroactive election for effective date, contributions of business segments

9 Aug - Lithuania: Electronics subject to VAT reverse-charge mechanism

9 Aug - Luxembourg: Hybrid mismatch bill (ATAD 2) pending in parliament

9 Aug - Switzerland: Real estate tax in Geneva, implications of tax reform

8 Aug - EU: Status update, implementation of mandatory disclosure rules (DAC6) in EU Member States

7 Aug - Greece: Foreign tax credit for special solidarity contributions; refund opportunities

7 Aug - Serbia: Income tax treatment of employer share-based payments

7 Aug - UK: Companies completing annual share plan returns may uncover payroll errors

6 Aug - Slovakia: VAT legislative proposals, effective date January 2020

5 Aug - Ireland: Central register of beneficial ownership, deadline 22 November 2019

2 Aug - Serbia: Exemption from tax, employer-provided recreation, sports, activities for employees

2 Aug - UK: HMRC insight on implementation of EU mandatory disclosure rules (DAC6)

2 Aug - UK: Office of Tax Simplification annual report; discussions include inheritance tax, gig economy taxation issues

2 Aug - UK: Partnerships designed to allow investors income tax relief by claiming trading losses to offset income (Upper Tribunal decision)

1 Aug - Switzerland: “Snapshot” of tax reform

July 2019

30 Jul - Belgium: Multilateral instrument (MLI) is ratified

30 Jul - Luxembourg: EU directive (DAC6), disclosure of cross-border arrangements

26 Jul - EU: Summary of CJEU, EC tax developments (July 2019)

25 Jul - France: Digital services tax (3%) is enacted

25 Jul - France: Digital versions of invoices allowed, tax recordkeeping purposes

25 Jul - France: Revised phase-down of corporate income tax rate, enacted

25 Jul - EU: Tax-related referrals to CJEU (Italy, Cyprus, Germany, Belgium)

19 Jul - EU: Accounting for deferred tax, single tax treatment for assets and liabilities

19 Jul - UK: Proposals to simplify inheritance tax rules

19 Jul - UK: Tax measures in draft finance legislation

17 Jul - Austria: Summaries of tax developments (June, July 2019)

17 Jul - Luxembourg: Protocol to tax treaty with United States, overview of changes

17 Jul - Switzerland: Protocol to tax treaty with United States, overview of changes

16 Jul - Spain: U.S. Senate approves Protocol to income tax treaty, overview of changes

16 Jul - Czech Republic: Transitional rules on R&D allowance

16 Jul - Hungary: Proposals to revise interest limitations, group taxation rules

16 Jul - Netherlands: EU Directive, mandatory disclosure of cross-border tax planning arrangements (DAC6) presented to Lower House

15 Jul - Netherlands: Bonus shares and fixed exemption in work-related costs rules (Supreme Court decision)

15 Jul - Germany: Key features of VAT group rules

14 Jul - Montenegro: Overview of taxes for 2019

12 Jul - Austria: Update on proposals for digital services tax

12 Jul - EU: Trade agreement with Mercosur (Argentina, Brazil, Paraguay, Uruguay)

12 Jul - UK: Final proposals for reforming “off-payroll working rules” from April 2020

12 Jul - UK: Initial impressions of digital services tax draft legislation

12 Jul - UK: Proposal to limit corporate capital losses to 50% of gains from 1 April 2020

12 Jul - UK: Stamp duty anti-avoidance rule extended to unlisted shares transferred to connected companies

11 Jul - France: Digital services tax approved by parliament

11 Jul - Switzerland: Revised withholding tax rules for individuals, effective 2021

11 Jul - UK: Proposal for digital services tax, in draft Finance Bill

10 Jul - UK: No VAT recovery for university’s investment activities (CJEU judgment)

9 Jul - Netherlands: VAT group rules broadly interpreted by Dutch Supreme Court

8 Jul - Czech Republic: Update on digital services tax

5 Jul - Switzerland: Accounting for income tax; Q&As on tax reform implications

5 Jul - Bulgaria: VAT refunds when premature termination of lease agreement (CJEU judgment)

5 Jul - EU: Implications of EU General Court judgments, Hungarian advertisement tax and Polish retail tax

5 Jul - Italy: Tax incentives for real estate, leasing sectors

5 Jul - Luxembourg: Income tax treaty with France

5 Jul - Netherlands: Update on ATAD2 bill, hybrid mismatch rules included

5 Jul - UK: Draft finance legislation expected 11 July 2019

3 Jul - Norway: VAT on cross-border sales; repeal VAT exemption for low-value goods

2 Jul - Denmark: Withholding tax on dividends distributed to non-resident investment funds

2 Jul - EU: Update on mandatory disclosure requirements for intermediaries, certain taxpayers 

2 Jul - Germany: Unsecured intragroup loans, losses not deductible

2 Jul - Italy: VAT rules for invoices, clarifications concerning e-invoicing

1 Jul - EU: Tax dispute resolution system effective 1 July 2019

June 2019

27 Jun - France: Update on digital services tax; enactment anticipated

27 Jun - Hungary: Advertisement tax not state aid, concluded EU General Court

26 Jun - Poland: Withholding tax, draft explanatory notes

26 Jun - Sweden: Withholding tax and “yield tax,” foreign life insurance

25 Jun - Hungary: New invoice numbering regime, tariff and VAT rules

25 Jun - Malta: Tax consolidation rules, formation of tax groups

24 Jun - Channel Islands: Beneficial ownership registers (Jersey, Guernsey) and Isle of Man

24 Jun - Latvia: “Similar goods” and discounts, deductive method of customs valuation

21 Jun - UK: EC’s state aid findings, CFC financing company exemption

21 Jun - UK: Structures and buildings allowance; revised legislation and HMRC response

20 Jun - Hungary: Proposals for corporate, individual income tax changes; VAT amendments

20 Jun - Sweden: Deductibility of losses from foreign subsidiaries (CJEU judgments on compatibility of Swedish rules with EU law)

19 Jun - Netherlands: Consultation on changes to corporate income tax group rule

18 Jun - Germany: Copyright “formal warning” enforcement actions subject to VAT

18 Jun - Italy: “Net taxation” of royalties paid to foreign companies (regional tax court decision)

18 Jun - Netherlands: Finance answers parliamentary questions about conduit companies

17 Jun - Ireland: VAT treatment of activities of public bodies, certain vouchers

14 Jun - EU: Update on financial transaction tax; Dominica removed from “blacklist”

14 Jun - EU: Summary of CJEU, EC tax developments (June 2019)

14 Jun - Netherlands: VAT status of supervisory directors and officers (CJEU judgment)

14 Jun - Poland: Proposal to require VAT split-payment mechanism

14 Jun - UK: Business premises renovation allowance; possible refund opportunities

13 Jun - Cyprus: Tax card for 2019

13 Jun - Czech Republic: No permanent establishment of German entity, independent agent found

13 Jun - Czech Republic: VAT corrections and refunds, insolvent customers

13 Jun - Czech Republic: VAT treatment of employer-provided meal vouchers

10 Jun - Montenegro: Tax returns reporting capital gains, income from leasing transactions

10 Jun - Poland: “Due care” requirement for withholding tax remittances

10 Jun - Slovakia: MLI and real estate clause in tax treaties

10 Jun - Romania: Overview of tax system

7 Jun - OECD: Update on status of tax transparency initiatives (AEOI and CRS)

7 Jun - UK: Special purpose vehicle entities found to be Jersey, not UK, tax residents

6 Jun - Austria: VAT rules for travel agents (EC referral to CJEU)

6 Jun - Spain: Sanctions for failure to report assets held abroad (EC referral to CJEU)

5 Jun - Germany: Dividend withholding, Canadian pension plan (CJEU Advocate General opinion)

4 Jun - EU: Tax profiles of European countries

May 2019

31 May - OECD: Plan for resolving tax challenges of digital economy, taxing multinational entities

31 May - UK: Proposals concerning taxation of offshore intangible receipts

28 May - Italy: Legislative rules for business operations after “no-deal Brexit”

24 May - Sweden: Tax on chemicals used in electronic products; possible expansion

24 May - UK: HMRC no longer accepting email submissions, short-term business visitors

23 May - OECD: Declining tax revenue from transport fuel taxes; considerations for distance-based levies

20 May - Switzerland: Voters approve tax reform measures in referendum

20 May - Switzerland: Tax relief proposal, employee participation in start-ups, family businesses

20 May - Czech Republic: Tax proposals expected in 2020 tax package (insurance, excise taxes, digital taxation)

20 May - EU: Digital tax, EU “blacklist” updates (ECOFIN meeting)

20 May - Poland: Taxation of retail sector held not state aid (General Court of EU judgment)

17 May - Austria: Tax reform legislation 2019-2020, proposals in draft bill

17 May - Belgium: VAT implications of pharma research program

17 May - Czech Republic: VAT changes proposed for 2020

17 May - UK: Non-UK pension fund, exempt from tax on property investment income (tribunal decision)

17 May - EU: Summary of CJEU, EC tax developments (May 2019)

15 May - EU: New system to address VAT fraud, allows for cross-border data exchanges

15 May - Germany: Input VAT refund procedures, VAT on company cars transferred to employees (CJEU referrals)

15 May - Germany: Tax treatment of income from online advertising

10 May - Italy: Tax incentives expanded for certain individuals

10 May - UK: Tribunal decision on stamp duty land tax (SDLT) rules; may affect commercially driven transactions or structuring

10 May - UK: Updated VAT rules for “making tax digital” allow supplier statements, include other changes

9 May - Hungary: VAT reverse-charge mechanism, input VAT deduction (CJEU judgments)

9 May - Serbia: Tax audits planned, employer payments for employee commuting costs

8 May - UK: Details about proposed digital services tax

7 May - Greece: Shipping tax regime; “special contribution” by maritime sector

7 May - Greece: Thin-cap, CFC, anti-avoidance rules in new law; VAT vouchers

6 May - Norway: Taxation of aquaculture 

6 May - Switzerland: UK capital gains tax, implications for Swiss persons

6 May - Switzerland: VAT-registered foreign companies not required to declare worldwide turnover

3 May - UK: CFC finance company exemption not state aid in certain instances, EC concludes

2 May - Czech Republic: Proposal for digital services tax

2 May - EU: “Snapshot” of EU tax developments (April, early May 2019)

2 May - Italy: Corporate tax incentives include bonus depreciation, reduced rate, patent box changes

2 May - Italy: VAT reporting requirement, remote sales of goods and electronics

1 May - Netherlands: Residence requirement for dividend withholding tax refunds (CJEU judgment)

April 2019

30 Apr - France: Appeals court (Paris) affirms, no permanent establishment for Irish entity

30 Apr - EU: Dispute resolution tribunal under free trade agreement with Canada upheld (CJEU opinion)

30 Apr - Slovakia: Guidance on taxation, deduction of recreational contributions

30 Apr - Slovakia: Repeal of special tax levy on supermarket chains

29 Apr - Cyprus: EU directive on earnings stripping, general anti-abuse, and CFC rules transposed into Cypriot law

29 Apr - Malta: BEPS multilateral instrument (MLI) enters into force; potentially affects about 75% of treaties 

29 Apr - Russia: Full input VAT recovery on export of services, work

29 Apr - Switzerland: Stamp transfer tax obligations of securities dealers

26 Apr - Luxembourg: Tax measures in 2019 budget bill passed by Parliament

26 Apr - UK: Proposed amendment to “hybrid capital instrument” definition

26 Apr - Netherlands: Plans for revised, renewed international tax rulings policy

25 Apr - Netherlands: “Emergency repair of fiscal unity” legislation; corporate tax update

25 Apr - OECD: Tenth edition of Model Tax Convention published

25 Apr - Serbia: Environmental protection levy based on pollution levels, types of pollutants

24 Apr - Sweden: Reduced property tax on wind turbines, state aid issue (Supreme Administrative Court decision)

23 Apr - EU: Tax-related infringement proceedings, referrals to CJEU

17 Apr - Germany: Sale and lease-back implications for input VAT

17 Apr - Netherlands: Proposed changes to loss rules in liquidation or cessation (corporate income tax)

12 Apr - Sweden: VAT treatment of courses and seminars (CJEU)

12 Apr - UK: Courts take different approaches to tax treatment of multi-step transactions

12 Apr - UK: HMRC consultation, proposed changes to reduce tax relief available for certain home sales

11 Apr - Luxembourg: Multilateral instrument (MLI) ratification notice deposited with OECD

10 Apr - Czech Republic: Thin cap, CFC rules, exit tax, hybrid mismatch rules enacted

10 Apr - Czech Republic: VAT measures effective 1 April 2019

10 Apr - Italy: New income tax treaty signed with China

9 Apr - Netherlands: Bill introducing ultimate beneficial owner register

8 Apr - Netherlands: VAT policy statement, specific state supervision of investment funds

5 Apr - UK: Court decision, legislation expand HMRC’s extraterritorial authority for taxpayer data

4 Apr Italy: Proposed expansion of VAT information reporting, electronic marketplace sales

4 Apr - Serbia: Update on status of income tax treaties

3 Apr - Switzerland: Comparisons of corporate tax rates in Swiss cantons

2 Apr - Italy: Transition rule if “no-deal” Brexit; VAT and other taxes

2 Apr - Slovakia: EC investigation of tax on food retail sector

2 Apr - UK: EC finds CFC rules provided tax advantages to certain multinational companies

1 Apr - Ireland: Regulations for establishing central register of “beneficial ownership” of corporations

March 2019

29 Mar - UK: Employee share plan reporting 2018/19

29 Mar - UK: Overview of tax changes effective in early April 2019 

28 Mar - Poland: VAT return to be replaced, effective July 2019

27 Mar - EU: European Parliament adopts recommendations on financial crimes, tax evasion, tax avoidance

27 Mar - Switzerland: New official salary calculator

26 Mar - Belgium: Reminder to identify, register “ultimate beneficial owners” by 30 September 2019

26 Mar - Netherlands: Interest deduction limit (thin cap rule) for banks, insurers

23 Mar - Lithuania: Tax card for 2019

22 Mar - EU: Infringement procedures, referrals to CJEU, other tax developments

22 Mar - OECD: New rules endorsed, collection of VAT/GST from online marketplaces

22 Mar - OECD: Taxation of digital economy, public consultation update

22 Mar - Switzerland: Proposed changes to AEOI provisions

22 Mar - UK: “Collective defined contribution scheme” legislation to proceed

22 Mar - UK: Temporary tariff regime if “no-deal” Brexit

21 Mar - Netherlands: Rules for UK cross-border workers if “no-deal” Brexit

20 Mar - Germany: Prize money from television show not subject to VAT

19 Mar - EU: Taxation of digital economy; considering possible outcomes

15 Mar - UK: Draft legislation, structures and buildings allowance

15 Mar - UK: No major tax announcements in 2019 “spring statement”

14 Mar - France: No welfare contributions, income of French residents in Switzerland (CJEU judgment)

14 Mar - Netherlands: Update on bill to modernize partnership law

13 Mar - Czech Republic: Employee vacation compensation included in R&D tax allowances

13 Mar - Czech Republic: VAT and meal vouchers, discount vouchers

13 Mar - Netherlands: Draft transitional tax rules if “no-deal” Brexit

12 Mar - Luxembourg: Taxpayer rights restored, exchange of information requested by foreign tax authorities

12 Mar - EU: Implementing new VAT collection rules for online sales

12 Mar - EU: List of non-cooperative tax jurisdictions update ("blacklist")

12 Mar - EU: Status of digital advertising tax

12 Mar - Switzerland: Tax treatment of cryptocurrencies

11 Mar - Luxembourg: Income tax treaty with Senegal, provisions effective in 2019

11 Mar - Luxembourg: Tax allowances in 2019 for hybrid company cars

8 Mar - EU: Updates about CJEU judgments, referrals; other tax developments

8 Mar - UK: Corporate tax deductions for share incentive plans, practical issues

8 Mar - UK: Insight into HMRC’s profit diversion compliance facility

8 Mar - UK: Preparing for trade with EU if “no deal” Brexit

8 Mar - UK: Reminder for large businesses; quarterly instalment payment regime begins 1 April 2019

7 Mar - Austria: CFC rules finalized, other tax developments

7 Mar - Belgium: Luxembourg SICAVs, refunds of Belgian annual tax and withholding tax

7 Mar - Ireland: VAT update, changes to rates for certain items

7 Mar - Luxembourg: EC investigation into Luxembourg tax rulings on interest-free loans

7 Mar - Serbia: Tax treatment of travel expenses of employees

6 Mar - France: Draft proposal for digital services tax

6 Mar - France: Proposed change to scheduled corporate income tax rate reduction

6 Mar - Luxembourg: Interest limitation, reduced corporate tax rate (2019 budget bill)

6 Mar - Netherlands: Proposal countering excessive borrowing from one’s own company

4 Mar - Belgium: New company code is effective 1 May 2019

4 Mar - Italy: Withholding tax exemption, dividends paid by Italian subsidiaries

1 Mar - Serbia: Individual income taxation for 2018

February 2019

28 Feb - France: Corporate tax measures enacted for 2019

28 Feb - France: Individual tax measures enacted for 2019

28 Feb - Germany: Free movement of capital with non-EU countries (“Standstill Clause”) and German CFC rules (CJEU judgment)

28 Feb - Iceland: Tax facts for 2019

28 Feb - Italy: Clarifications about VAT, e-commerce sales of electronics

27 Feb - Denmark: "Beneficial owner" concept under EU directives; dividend distributions to EU intermediate holding company (CJEU judgment)

27 Feb - Netherlands: Near-term implications of Brexit for Dutch businesses

26 Feb - Germany: Co-ownership by defined shares, not “VAT trader”

26 Feb - Ireland: VAT accounting if “no deal” Brexit

26 Feb - San Marino: Overview of taxation, tax changes

26 Feb - Spain: Special tax regime for football clubs (CJEU judgment)

22 Feb - Belarus: “Tax card” provides overview of taxes for 2019

22 Feb - EU: Referrals to CJEU, other developments

22 Feb - Switzerland: Geneva cantonal project for tax reform changes

22 Feb - UK: Upper Tribunal decision addresses VAT-exempt financial services and asset management businesses

22 Feb - UK: Upper Tribunal, issues relating to refund claims of direct tax

19 Feb - Luxembourg: BEPS multilateral instrument (MLI) update

18 Feb - Czech Republic: Unpaid VAT and customer’s entitlement to VAT deduction

18 Feb - Hungary: “Innovation contribution” rules revised, group taxation implications

15 Feb - Belgium: Advance rulings concerning tax on excess profits (General Court judgment annuls EC action)

15 Feb - Sweden: Proposal to implement EU mandatory disclosure reporting rules

15 Feb - UK: Proposed 1% stamp duty land tax on acquisition of dwellings by non-UK resident buyers

14 Feb - Czech Republic: Update on tax package 2019

14 Feb - Switzerland: Basel-Stadt voters agree to tax reform

14 Feb - Switzerland: Vote on tax reform scheduled for 19 May 2019

13 Feb - Italy: Remote sales of certain electronics, VAT measures

13 Feb - Netherlands: BEPS multilateral instrument (MLI) update

11 Feb - EU: “VAT quick fixes” to simplify international trade (effective 2020)

8 Feb - EU: European Commission action on Germany’s exit tax; other EC actions and referrals to CJEU

8 Feb - EU: Update on mandatory disclosure requirements; implementation by EU Member States 

8 Feb - Spain: Digital services tax proposed in pending legislation

8 Feb - UK: Income tax treaties with Guernsey, Isle of Man, and Jersey

8 Feb - UK: Tribunal decision, capital allowances and acquisition of second-hand fixtures

8 Feb - UK: Tribunal decision, capital allowances on construction of a silo provided for temporary storage

1 Feb - Ireland: Information returns, employee share schemes due 31 March 2019

1 Feb - Malta: Income tax, VAT measures in budget implementation legislation

1 Feb - Switzerland: Tax allocation rules, net income and wealth of banks

January 2019

31 Jan - Croatia: Reduced related-party interest rate for 2019, tax implications

29 Jan - Italy: Tax amnesty to settle tax audits, tax liabilities

28 Jan - Russia: Looming VAT registration deadline for business-to-business (B2B) e-services

25 Jan - France: VAT recovery on basis of cross-border use costs (CJEU judgment)

25 Jan - Italy: Tax authorities clarify mandatory e-invoicing rules, VAT implications

25 Jan - UK: Changes to payslip requirements for employers, beginning April 2019

25 Jan - UK: Possible tax implications of employment law proposals

24 Jan - EU: CJEU referrals relating to VAT, indirect tax (Germany, Italy, UK)

24 Jan - EU: Summary of tax developments (December 2018 and January 2019)

24 Jan - Finland: Insurance premium tax, location of risk (CJEU judgment)

23 Jan - Malta: Reduced VAT rate on e-books, reduced rate on transfers of property extended to 2019

21 Jan - Bulgaria: VAT measures effective in 2019

18 Jan - UK: Brexit and practical issues facing businesses (KPMG podcast)

18 Jan - UK: Stamp duty surcharge, unintended consequence for flat (apartment) owners

17 Jan - Czech Republic: R&D allowances, requirement changes proposed

17 Jan - Czech Republic: Receivables transferred under factoring contract subject to VAT

17 Jan - Italy: Interest limitations, exit tax, CFC rules among ATAD provisions

17 Jan - Sweden: New reporting requirements for monthly employer tax returns

17 Jan - Switzerland: New customs compliance requirements for authorized consignors/consignees (ZV/ZE)

16 Jan - EU: Qualified majority voting extended to all EU tax policies by 2025

15 Jan - OECD: Comparisons of corporate tax revenue, tax rates

15 Jan - Poland: VAT amendments effective beginning 2019

11 Jan - Italy: Tax measures in Budget Law 2019

11 Jan - Netherlands: Foundations and associations to publish donations, financial data

11 Jan - Poland: Certain withholding tax measures temporarily postponed

11 Jan - Sweden: Deductibility of losses from foreign subsidiaries; CJEU Advocate General concludes losses were not final

11 Jan - Sweden: Challenges in complying with new “gambling tax” (excise tax)

11 Jan - UK: Change in functional currency resulting in foreign exchange loss (Upper Tribunal decision)

11 Jan - UK: “Entrepreneurs’ relief” for shareholders not meeting new profits and assets tests

11 Jan - UK: New administrative requirements for corporation tax loss relief

11 Jan - UK: Update on Finance Bill 2018-19, House of Commons report stage completed

10 Jan - EU: Tax rulings granted by Netherlands to multinational corporation, EC state aid investigation opened

10 Jan - Netherlands: New VAT rules for vouchers, stamps, tokens

9 Jan - Netherlands: Dutch transitional rules for UK expats pending “Brexit”

9 Jan - Serbia: New customs law, effective in 2019

8 Jan - EU: EC decisions recommending taxation of ports in Italy and Spain

8 Jan - Slovakia: Tax calendar for 2019

4 Jan - UK: Tax treatment of intangible assets, amendments to Finance Bill 2018-19

4 Jan - UK: VAT “making tax digital” six-month deferral requires HMRC confirmation

3 Jan - Netherlands: Corrections for final VAT return for 2018

2 Jan - EU: Directive addressing corporate tax avoidance effective beginning 2019

2 Jan - Greece: Corporate tax rate reduction, other measures for 2019

2 Jan - Italy: “Web tax” update; no changes to VAT rates

2 Jan - Spain: Use tax reporting, tourism-related services for holiday property rentals

2018 Articles

December 2018

21 Dec - Gibraltar: Anti-tax avoidance measures concerning interest limitation, CFCs, hybrid mismatches

21 Dec - Gibraltar: Corporate tax exemption regime for interest and royalties, EC state aid investigation

21 Dec - Serbia: Tax law measures enacted for 2019

20 Dec - France: Revenue from tax proposals to finance new social measures

20 Dec - Italy: Proposal for “web tax” on electronically supplied services

20 Dec - Netherlands: Consultation on directive for disclosure of cross-border tax arrangements

20 Dec - North Macedonia: Proposed changes to corporate income tax law

19 Dec - Czech Republic: Changes to VAT law proposed for 2019

19 Dec - Czech Republic: Reminder of deadline to register beneficial owners

19 Dec - Luxembourg: Refund claims for withholding tax on dividends, new opportunity

19 Dec - Luxembourg: Updates on ATAD 1, interest limitation, MLI and tax treaty

18 Dec - Netherlands: Costs related to acquisition or disposal of participations (Dutch Supreme Court judgment)

18 Dec - Poland: VAT and commercial real estate transactions

13 Dec - North Macedonia: Proposed changes to individual (personal) income tax measures

13 Dec - Serbia: Law regulating, unifying fees and charges for use of public resources

12 Dec  - UK: Tax proposals in Scottish government budget for 2019/20

12 Dec - Ireland: VAT provisions in Finance Bill

12 Dec - Malta: Anti-tax avoidance measures concerning interest limitation, exit tax, CFCs 

11 Dec - France: Expanded anti-tax fraud procedures and CFC rules

11 Dec - Austria: CFC tax rules addressed in draft regulation

10 Dec - Serbia: Tax legislative changes include rules for assessments when no return is filed

10 Dec - Netherlands: Annual adjustment, salary of “highly skilled migrant workers”

7 Dec - Luxembourg: Updates on ATAD 1 transposition, tax treaty with France ratification; future tax under political coalition agreement

7 Dec - Netherlands: VAT exemption available, individuals’ investment management for pooled funds

7 Dec - UK: Change in functional currency, intra-group reorganisation resulting in foreign exchange losses

7 Dec - UK: VAT and excise tax guidance intended to help businesses prepare for a “no deal” Brexit

6 Dec - UK: Court decision could affect pension obligations

6 Dec - EU: Update on status of mandatory disclosure requirements

5 Dec - Bulgaria: Interest deduction limitation rule, taxation of CFC profits

5 Dec - Bulgaria: VAT changes relating to vouchers, VAT deferral, online sales

4 Dec - EU: Proposal to limit scope of digital services tax considered by ECOFIN

November 2018

30 Nov - EU: "Code of Conduct" report on harmful tax practices, preferential tax regimes, "blacklist"

30 Nov - Poland: Mandatory disclosure rules, cross-border tax planning arrangements

30 Nov - UK: Impact of Brexit on business

30 Nov - UK: Status update, tax measures as Finance Bill moves through Parliament

28 Nov - Luxembourg: Expanded scope, occupational pension scheme for self-employed workers

28 Nov - Switzerland: Changes concerning treatment of principal companies, finance branches

26 Nov - France: ATAD and possible loosening of new interest limitation

26 Nov - Netherlands: Updated, stricter requirements for tax rulings with international character

26 Nov - Netherlands: VAT “zero rate” seagoing vessels, changes in 2019

23 Nov - Croatia: Tax legislative changes for corporate and individual income taxes, VAT and indirect taxes

23 Nov - Hungary: Tax legislative changes concerning corporate and individual taxpayers, VAT

23 Nov - UK: Businesses may be required to report ethnicity “pay gap”

23 Nov - UK: HMRC updates “no deal” guidance; practical considerations for businesses

23 Nov - UK: “Off-payroll” rules extend to private sector (April 2020); current action steps

23 Nov - UK: Updated “profit fragmentation” rules affecting UK business (Finance Bill)

22 Nov - France: Withholding tax on dividends from French companies to non-resident loss-making companies (CJEU judgment)

21 Nov - Poland: Income tax legislation enacted

16 Nov - Netherlands: Update on 2019 Tax Plan package and ATAD1 bill

16 Nov - Spain: Draft bill for financial transactions tax

16 Nov - UK: Status of Finance Bill 2018-19, related consultations

15 Nov - Germany: VAT treatment of consignment stock, deadline extended through 2019

14 Nov - Czech Republic: High court decision, interpreting tax treaty provisions

14 Nov - Czech Republic: Provisions similar to income tax treaty with Taiwan

14 Nov - Ireland: Consultation on cross-border hybrid mismatches, interest limitation

14 Nov - Switzerland: Corporate tax rate reduction, other measures proposed for Geneva

13 Nov - Italy: Withholding tax on interest, Swiss bank’s loan to individual

12 Nov - Denmark: Purpose of sale of shares may limit VAT refund (CJEU judgment)

9 Nov - UK: Finance Bill 2018-19, tax provisions and related consultations

9 Nov - Italy: Tax ruling clarifies research and development (R&D) tax credit

8 Nov - Italy: VAT grouping regime, clarifying guidance from tax authority

8 Nov - Portugal: Tax relief for repatriating individuals

8 Nov - Netherlands: Update on “emergency repair of fiscal unity” bill

6 Nov - Poland: New withholding tax rules pending enactment; cash flow implications

6 Nov - EU: Update on digital services tax; ECOFIN negotiations for sunset clause and limited scope 

6 Nov - EU: Revised “blacklist” of non-cooperative jurisdictions; Namibia removed from list

2 Nov - EU: Update of tax developments, CJEU judgments with potential domestic and cross-border implications 

2 Nov - Malta: Tax treatment of transactions related to “digital ledger technology”

1 Nov - Netherlands: Hybrid mismatches, update on bill for implementing ATAD2

1 Nov - Norway: Budget 2019—reduced corporate tax rate, amended earnings stripping rules

October 2018

31 Oct - France: Withholding tax on wages, new rules effective 2019

31 Oct - Italy: Tax amnesty, penalty and interest relief

31 Oct - Italy: Tax-exemption requirements, proceeds from real estate investment funds

31 Oct - Serbia: Deductible expenditures for cultural investments, including movies and software

30 Oct - Netherlands: Tax plan update, “emergency repair” of fiscal unity rule

29 Oct - UK: Digital services tax, corporate intangibles de-grouping, rules on goodwill in Autumn Budget 2018

29 Oct - UK: Releases about tax measures in Autumn Budget 2018

29 Oct - UK: Autumn Budget 2018, “on a page” summary

26 Oct - Ireland: Pension update, auto-enrolment and tax implications

25 Oct - Italy: VAT measures concerning format, recording of invoices

25 Oct - Serbia: Amendments to Central European Free Trade Agreement (CEFTA)

23 Oct - Malta: Tax provisions in 2019 budget

22 Oct - UK: Partial VAT recovery, costs related to hire-purchase agreements (CJEU judgment)

19 Oct - Netherlands: Dutch Supreme Court follows CJEU in “per element” approach

19 Oct - Austria: Tax internal control system requirements; other recent developments

18 Oct - EU: VAT and the digital economy; certain measures effective 1 January 2019

18 Oct - France: VAT and software and cash desk systems conformity, update

18 Oct - Germany: Referral to CJEU, VAT liability of EU subsidies

18 Oct - Ireland: VAT recovery also permissible for unsuccessful acquisition (CJEU judgment)

18 Oct - Italy: Tax rulings, court decision address tax issues in M&As

18 Oct - UK: Potential tax items for Autumn Budget 2018, set for 29 October

16 Oct - Netherlands: Corporate tax measures proposed to improve business environment

16 Oct - EU: Update of tax developments, CJEU judgments with potential domestic and cross-border implications

15 Oct - Switzerland: VAT changes for imports of low-value goods, effective 2019

12 Oct - Ireland: Measures in budget 2019 affecting farmers

12 Oct - Serbia: Property tax, determining the tax base for real estate

10 Oct - EU: Transition measures, short-term adjustments for new “definitive” VAT system

10 Oct - EU: VAT rate on e-books, “quick fixes” and reverse-charge mechanism

9 Oct - Ireland: Tax provisions in budget 2019

9 Oct - Norway: State budget 2019, proposals under petroleum tax regime

5 Oct - EU: Rules to harmonize VAT treatment of vouchers across EU Member States, effective 2019

5 Oct - UK: Disclosed tax arrangement, deduction claimed for debit arising from partial derecognition of financial assets relating to derivative contracts

4 Oct - Finland: Proposed amendments, interest deduction limitation rules

4 Oct - France: Compatibility with EU law, refunds of tax paid by French companies receiving dividends from non-resident subsidiaries (CJEU judgment)

4 Oct - France: VAT cross-border pro rata, costs incurred by fixed establishment (CJEU Advocate General opinion)

3 Oct - Belgium: Optional VAT regime for business-related real estate rentals, effective 1 January 2019

3 Oct - Netherlands: VAT cost-sharing exemption continues for financial services sector

2 Oct - Switzerland: Update on tax reform legislation

2 Oct - Italy: Bill to transpose EU anti-tax avoidance directives into Italian law

2 Oct - Estonia: VAT changes for transfers of land, effective October 2018

2 Oct - EU: “Blacklist” of non-cooperative jurisdictions revised, only six jurisdictions

1 Oct - EU: Summary of tax developments involving EC, CJEU, local laws and regulations (September 2018)

September 2018

28 Sep - France: Draft budget for 2019 unveiled, includes tax proposals

28 Sep - UK: Autumn Budget 2018 confirmed for 29 October

26 Sep - Netherlands: Tax treaty policy, designation of low-taxed states for consultation

25 Sep - Bulgaria: Administrative procedural changes effective 2019

KPMG's EU Tax Centre

  

KPMG profiles of tax systems in European countries

KPMG’s profiles on the tax systems in many European countries

Read the June 2018 report

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