Recent Articles
October 2021
15 Oct - Serbia: Changes to tax procedure, tax administration rules
13 Oct - Czech Republic: Burden of proof, taxable and VAT-exempt services
13 Oct - Czech Republic: Customer liability for VAT when payment made to unpublished bank account
13 Oct - France: VAT and mandatory e-invoicing; new effective date of 1 July 2024
12 Oct - Bulgaria: 60/40 wage subsidy extended through 31 December 2021 (COVID-19)
12 Oct - Ireland: Business tax, VAT proposals in budget 2022
12 Oct - Malta: Tax measures in budget 2022
11 Oct - EU: CJEU judgments and referrals, infringement procedures, other developments
11 Oct - UK: Expectations for tax measures in budget scheduled for 27 October 2021
11 Oct - UK: Update on asset holding company regime
6 Oct - Czech Republic: Proposed implementation of directive for income earned by digital platforms (DAC7)
6 Oct - Netherlands: Amendments to corporate income tax, withholding tax proposed for 2022 Tax Plan
6 Oct - Poland: Proposed changes to tax treatment of real estate market
5 Oct - Belgium: Changes to employer expense reporting for employee reimbursements, effective 1 January 2022
5 Oct - Estonia: Proposals to regulate virtual currency service providers
5 Oct - EU: Updates to list of non-cooperative jurisdictions
5 Oct - Ireland: Finance Bill 2021 scheduled to be published 21 October 2021
4 Oct - Austria: Tax reform plans include proposed reduction of tax rates
1 Oct - Poland: Updated proposals for changes to withholding tax collection rules
1 Oct - Slovakia: Proposal to simplify process of adding data to Commercial Register
1 Oct - Slovakia: Relief for employers extended through 2021 (COVID-19)
1 Oct - Switzerland: Tax implications for Swiss pension funds investing in alternative assets
September 2021
30 Sep - EU: Updated “grey list” for tax purposes (Hong Kong added)
29 Sep - Cyprus: Extension of filing date for income tax returns for 2019, companies and self-employed
29 Sep - Germany: Interest rate of 6% for tax deficiencies, refunds held unconstitutional
29 Sep - Ireland: Digital gaming tax credit, overview
29 Sep - Netherlands: Financial structuring of investments in real estate, implications of Dutch law
28 Sep - EU: Update on "public" country-by-country reporting
27 Sep - Germany: Attribution of profits of permanent establishment without personnel (court decision)
27 Sep - Germany: Status of property tax reform
27 Sep - Sweden: Proposal to amend withholding tax on dividends paid to foreign recipients
27 Sep - UK: HMRC review of business compliance with new IR35 regime and off-payroll work
27 Sep - UK: “Making Tax Digital” and reforms for income tax self-assessment, delayed
27 Sep - UK: Tax year-end date for individuals; potential for change
24 Sep - France: Tax measures in finance bill for 2022
24 Sep - Netherlands: Payroll tax measures in 2022 Tax Plan
24 Sep - EU: CJEU actions in tax cases; other tax-related actions of EU institutions
24 Sep - Poland: Changes to the rules for signing financial statements
24 Sep - Poland: Packaging and fee on single-use plastic products; waste management obligations
24 Sep - UK: Coronavirus Job Retention Scheme ends 30 September; action steps for employers
24 Sep - UK: Preparing for corporate tax rate and loss-relief rule changes
24 Sep - UK: Tax gap statistics for 2019-2020
22 Sep - Netherlands: Budget Day and tax measures for 2022
22 Sep - Belgium: New property law measures
22 Sep - EU: Proposal for new Generalised Scheme of Preferences (GSP)
22 Sep - Ireland: Developments affecting taxation of aviation sector
21 Sep - Cyprus: Effective date of tour operators’ margin scheme (court decision)
20 Sep - Belgium: Treaty relief with Luxembourg, for cross-border workers
20 Sep - Poland: “Executed tax strategy” reporting requirements
20 Sep - Sweden: Tax proposals in 2022 budget bill
17 Sep - Czech Republic: Vacation rentals via online marketplace held business activity, not property lease
17 Sep - Estonia: Tax card for 2021
16 Sep - Belgium: Excess profit ruling system and state aid scheme (CJEU judgment)
16 Sep - Serbia: Key dates for implementing tax administrative measures
15 Sep - EU: Energy taxation directive
15 Sep - Spain: Deadline to claim VAT refund for 2020 is 30 September 2021
14 Sep - Norway: Proposed amendments to petroleum tax law
13 Sep - Czech Republic: New income tax credit
13 Sep - UK: Autumn budget scheduled 27 October 2021
13 Sep - UK: New health and social care levy
13 Sep - UK: HMRC guidance on disclosing coronavirus job retention scheme (CJRS) claims (COVID-19)
10 Sep - Poland: Changes to draft legislation concerning corporate minimum tax, individual income tax
7 Sep - Ukraine: Draft legislation concerning the digital economy
1 Sep - Netherlands: Relief and recovery measures to end 1 October 2021 (COVID-19)
1 Sep - Serbia: Rules relating to electronic invoicing (e-invoicing)
August 2021
31 Aug - EU: CJEU judgment and referrals, infringement procedures, other developments
31 Aug - Germany: Interest rate of 6% for back taxes and tax refunds unconstitutional
31 Aug - Germany: Updated UCITS marketing guidance
30 Aug - Malta: Reduced tax rates on transfers of immovable property extended until December 2021 (COVID-19)
30 Aug - UK: Draft guidance on uncertain tax treatments
30 Aug - UK: Estoppel by convention used by HMRC (Supreme Court decision)
26 Aug - Ireland: Updated guidance regarding employment wage subsidy program (COVID-19)
24 Aug - Netherlands: Tax developments concerning financial institutions (August 2021)
19 Aug - Austria: Overview of tax-related relief measures (COVID-19)
17 Aug - Ireland: Six-month report card on Brexit; VAT and customs implications
16 Aug - Belgium: Real estate taxation and property located in other countries
12 Aug - Netherlands: VAT liability of boards of directors, supervisory officers
11 Aug - Czech Republic: Tax treatment of disposal costs of assets (Supreme Administrative Court decision)
10 Aug - Ireland: Changes to local property tax
9 Aug - Ireland: Stamp tax and “bulk purchases” of houses
9 Aug - Italy: VAT rules for zero-rating of ocean-going vessels, pleasure boats
6 Aug - Cyprus: Final 2020 tax payment due 30 September 2021, for companies and self-employed
5 Aug - Gibraltar: Tax authority clarifies corporate income tax rate increase is effective 1 August 2021
3 Aug - Cyprus: Tax treatment of government grants, benefits (COVID-19)
3 Aug - UK: Tax on overseas dividends, reliefs, interest (Supreme Court decision in FII group litigation)
2 Aug - Bulgaria: Income tax treaty with the Netherlands
2 Aug - Switzerland: Protocol to amend income tax treaty with Japan
July 2021
30 Jul - UK: Draft legislation for Finance Bill 2022 and several consultation responses published on “L Day”
30 Jul - UK: Large businesses required to disclosure uncertain tax treatment in tax returns
30 Jul - UK: Proposed changes to REIT rules
30 Jul - UK: Update on proposed asset holding company regime
29 Jul - Belgium: Circular provides guidance for VAT on e-commerce transactions
29 Jul - Poland: Proposed tax measures concerning real estate industry
28 Jul - Poland: Proposed legislative changes for corporate income tax, individual income tax
28 Jul - EU: CJEU judgment and EFTA referral, state aid ruling, other developments
28 Jul - Hungary: Delayed implementation date, tentative VAT returns prepared by tax authority
28 Jul - Lithuania: VAT rate reduction for catering services, cultural and sports events (COVID-19)
27 Jul - Cyprus: Proposed deferral of VAT payments (COVID-19)
27 Jul - Cyprus: Tax card for 2021
23 Jul - Hungary: Construction-related products subject to EKAER notification (COVID-19)
21 Jul - Gibraltar: Increased tax rate for companies, temporary allowances
20 Jul - Belgium: Extension of VAT relief measures (COVID-19)
20 Jul - Serbia: Excise tax on alcoholic beverages, revised measures
20 Jul - EU: Proposals to address money laundering
19 Jul - EU: Temporary VAT exemption, donated supplies (COVID-19)
19 Jul - Netherlands: Interest deduction denied in acquisition structure (Dutch Supreme Court)
16 Jul - EU: Infringement proceedings and referrals to CJEU, other developments
16 Jul - Hungary: Relief measures include cash grants for R&D projects (COVID-19)
16 Jul - UK: Correcting share plan payroll errors
16 Jul - UK: Tax considerations when selling a business
16 Jul - Czech Republic: “Uncovered costs program” and support for businesses with decreased sales (COVID-19)
15 Jul - Czech Republic: Guidance on VAT and e-commerce, pending transposition of EU VAT Directive revision
14 Jul - Belgium: Amendments to VAT exemption for medical and hospital care
14 Jul - EU: Proposals to reduce greenhouse gas emissions, energy tax measures
14 Jul - EU: Summary of carbon border adjustment mechanism regulation
13 Jul - Romania: Guide for new tax reporting procedure
13 Jul - Sweden: Energy tax and changes to sustainability notices
12 Jul - Denmark: New rules for foreign UCITS and AIFs regarding retail investors
8 Jul - Russia: New requirements for foreign IT companies; VAT and tax implications
8 Jul - Spain: Wealth tax and non-EU residents
7 Jul - Montenegro: Amendments to VAT, individual income tax and labor laws
7 Jul - Poland: Grants, subsidies for zero-emission vehicles
2 Jul - Belgium: Update on VAT law amendments
1 Jul - Ireland: Relief measures to support businesses (COVID-19)
1 Jul - Poland: Withholding tax collection mechanism delayed again, until 31 December 2021 (COVID-19)
June 2021
30 Jun - Germany: Legislation transposing ATAD measures (exit taxation, CFC rules, hybrid mismatches)
29 Jun - Ireland: Guidance on 2020 employee share award returns, reporting
29 Jun - Sweden: Enhanced deduction for wages related to R&D, effective 1 July 2021
29 Jun - EU: Carbon border adjustment mechanism
28 Jun - EU: Changes to VAT rules affecting cross-border e-commerce effective 1 July 2021
28 Jun - UK: Overview of the taxation of cryptoassets
28 Jun - Ukraine: Income tax and VAT implications of intra-group services
25 Jun - Austria: The right to use software can qualify as VAT-exempt asset management (CJEU judgment)
25 Jun - Belgium: Proposed extension of VAT relief measures (COVID-19)
24 Jun - Sweden: Valuation of renovated buildings for tax purposes
23 Jun - Belgium: Guidance addressing tax treatment of participations in investments funds
22 Jun - Isle of Man: Economic substance rules extended to partnerships
22 Jun - OECD: Reporting rules for platform operators regarding sellers in “sharing and gig economy”
22 Jun - Switzerland: Voters reject environmental tax measures, including revised CO2 tax
21 Jun - Belgium: Proposed changes regarding deduction of foreign losses
21 Jun - Italy: New VAT rules for ocean-going vessels, pleasure boats
21 Jun - Italy: Tax-related measures providing relief for businesses and employment (COVID-19)
18 Jun - UK: Tax tribunal decision confirming tax deductibility of deferred revenue expenditure
17 Jun - Channel Islands: Economic substance and partnerships (Guernsey)
17 Jun - Hungary: “Green tax” on plastic shopping bags set to increase 1 July 2021
17 Jun - Italy: Withholding tax exemption for UCITS on dividends and capital gains; possible actions
15 Jun - EU: Update on status of “public” country-by-country reporting
15 Jun - Sweden: Interest-deduction limitation rules contrary to EU law; EC formal notice
11 Jun - Belgium: Extended deadlines for filing VAT returns
11 Jun - Spain: Final rules for digital services tax; first declaration is due July 2021
11 Jun - Sweden: Acquisition of loss-making company, special rule to limit use of losses
10 Jun - Netherlands: Tax developments concerning financial institutions (June 2021)
9 Jun - Czech Republic: Status of digital services tax legislation
9 Jun - Czech Republic: Tax treatment of new meal allowance rules explained
9 Jun - Czech Republic: Updated Q&As regarding changes to tax depreciation rules
9 Jun - Ireland: Proposed changes to local property tax
8 Jun - EU: G7 communique on coordinated reforms of international tax system, European perspective
8 Jun - Ireland: Tax measures in economic recovery plan (COVID-19)
8 Jun - Netherlands: Termination of income tax treaty with Russia
7 Jun - Belgium: VAT and cross-border B2C e-commerce activities; VAT registration
7 Jun - UK: Employment-related securities, annual return for 2020-2021 due 6 July 2021
7 Jun - Ukraine: VAT on digital services supplied by non-residents
7 Jun - Cyprus: DAC6 cross-border arrangements, reporting deadline extended to 30 September 2021
4 Jun - Cyprus: Income tax treaty with the Netherlands
4 Jun - Switzerland: Tax incentives for innovation and R&D
2 Jun - EU: Political agreement on “public” country-by-country reporting requirements
1 Jun - EU: State aid determinations, referrals to CJEU, other developments
1 Jun - Germany: Amendments to stock law may require modifications to loss-transfer agreements
1 Jun - Germany: Cross-border company “split-up” (court decision of first impression)
1 Jun - Netherlands: Relief and recovery package to be extended through third quarter 2021 (COVID-19)
May 2021
28 May - Channel Islands: Economic substance rules for partnerships (Jersey)
28 May - Ireland: Proposed 10% stamp tax on bulk purchases of residential housing
27 May - Italy: Amendments to VAT “bad debt” relief rules
27 May - Poland: Pending legislation concerning VAT on e-commerce; withholding tax rules further delayed
27 May - Slovakia: VAT proposed amendments to require public listing of bank accounts
26 May - Ukraine: Withholding tax rates under tax treaty and “principal purpose test” (court decision)
25 May - Sweden: Revised proposal for a bank tax
25 May - UK: Supreme Court dismisses HMRC’s appeal; “staleness” and discovery assessments
24 May - UK: Finance Bill 2021 update; further amendments tabled
21 May - OECD: Principles for interpretation and implementation of MLI when incompatible rules in tax treaty
19 May - Belgium: Tax incentives proposed for lower emission company cars
19 May - Belgium: Tax relief for commercial landlords, waived rent and lease incentives (COVID-19)
19 May - EU: Analysis of proposed business tax framework
19 May - Switzerland: Implications of Germany’s real estate transfer tax for Swiss funds
18 May - Belgium: Tax administration focuses on directors, executives with management responsibilities at foreign company
18 May - EU: New business tax framework is proposed
18 May - EU: CJEU, European Commission, European Parliament updates; state aid rulings (May 2021)
18 May - Serbia: Measures revising tax treatment of independent contractors
18 May - Switzerland: Proposed environmental tax measures, increased CO2 tax levy
17 May - Poland: Proposed economic stimulus plan includes tax measures (COVID-19)
17 May - Sweden: Proposed tax credit for equipment acquired during 2021
13 May - Serbia: New electronic invoicing law, VAT implications
12 May - Luxembourg: Tax rulings granted to companies resulted in tax advantage (EU General Court)
12 May - Luxembourg: Tax rulings provided no selective advantage (EU General Court)
12 May - Netherlands: No VAT liability for boards of directors, supervisory officers
12 May - Sweden: Proposal to extend employment support during July-September 2021 (COVID-19)
12 May - Czech Republic: VAT and imported goods involving e-commerce transactions
11 May - Serbia: Tax administrative measures effective in 2022
10 May - Serbia: VAT rules are unified, include amendments
7 May - Cyprus: Proposed penalty relief for deferral of certain VAT payments in 2021 (COVID-19)
7 May - Belgium: Overview of proposed changes to VAT law
7 May - UK: Proposal for “residential property developer tax”
6 May - EU: Resolution of European Parliament on taxing digital economy
5 May - Spain: Transposition of EU directive (DAC6) completed
April 2021
30 Apr - EU: Actions by and referrals to CJEU, European Parliament and EU Council
30 Apr - Germany: Draft bill proposes option for corporate taxation of commercial partnerships
30 Apr - Germany: Measures to tighten real estate transfer tax involving share deals
30 Apr - Slovakia: FAQs on employees’ meal allowance
28 Apr - Malta: Tax measures in budget implementation legislation
28 Apr - UK: Freeze on pension lifetime allowance until April 2026; hidden dangers employers need to know
27 Apr - Switzerland: New income tax treaty with Brazil
26 Apr - Greece: Tax deduction, capital contributions to startups by “angel investors”
26 Apr - Poland: “Ready-to-eat meals” subject to reduced VAT rate (CJEU judgment)
26 Apr - Belgium: Temporary reduction of rate of VAT, restaurant and catering services (COVID-19)
23 Apr - Belgium: New XML scheme for filing reports related to mandatory disclosure rules (DAC6)
23 Apr - Ireland: Support for 12.5% global minimum tax rate
23 Apr - Malta: Tax returns for 2020, filed by fiscal units
23 Apr - Netherlands: SME taxpayers are required to file digital financial statements
23 Apr - UK: Status update of Finance Bill 2021 and overview of government’s amendments
22 Apr - Gibraltar: Process for determining whether legal entities are residents of Spain
22 Apr - EU: Review of deemed supply rules for online marketplaces, effective 1 July 2021
21 Apr - EU: One-stop-shop (OSS) regime, VAT on remote sales made by e-commerce sellers and marketplaces
21 Apr - EU: Summary of CJEU referrals and judgments; EC actions, country updates (April 2021)
20 Apr - EU: VAT rules affecting e-commerce sellers and marketplaces effective beginning 1 July 2021
20 Apr - EU: Status update on carbon tax proposal, option under carbon border adjustment mechanism
20 Apr - Poland: VAT penalty of 20% held incompatible with EU law (CJEU judgment)
19 Apr - Germany: Insurance premium tax for seagoing vessels (CJEU judgment)
16 Apr - Belgium: Update on VAT relief measures (COVID-19)
16 Apr - Switzerland: VAT refund claims due by 30 June 2021
15 Apr - Luxembourg: VAT exemption, legal services for adults lacking legal capacity (CJEU judgment)
14 Apr - Poland: Amendments intended to simplify customs procedures
14 Apr - Portugal: Tax relief for businesses (COVID-19)
14 Apr - UK: Freeports reintroduced; simplified import procedures, suspended customs tariffs and import VAT
13 Apr - Czech Republic: Guidance on taxation of CFCs, hybrid mismatches
13 Apr - Czech Republic: “One-stop-shop” (OSS) for VAT on remote sales, options for platforms
13 Apr - Netherlands: Acquisition of real estate legal entity subject to real estate transfer tax
13 Apr - Czech Republic: Relief for late filing of tax returns; various business support programs (COVID-19)
12 Apr - EU: Proposed VAT exemption for certain goods and services (COVID-19)
12 Apr - Switzerland: Forced conversion of bearer shares of unlisted companies beginning 1 May 2021
9 Apr - Poland: Proposed amendments to excise tax law
9 Apr - Spain: Dividend withholding tax on sovereign wealth funds; refund opportunities
9 Apr - UK: Reminder to employers of 6 July 2021 deadline for share-plan reporting
9 Apr - UK: Taxation of crypto assets, additional clarifications
8 Apr - Malta: Reduced tax rate on transfers of immovable property (COVID-19)
8 Apr - Hungary: Real-time invoice reporting extension, self-billing invoices
8 Apr - Italy: Relief measures suspend tax collection, extend digital services tax deadlines (COVID-19)
8 Apr - Norway: Extended deadline for filing corporate income tax returns (COVID-19)
8 Apr - Poland: Rate of property tax, real estate not used in business activity (tribunal decision)
7 Apr - OECD: Report on status of international tax agenda, developments
6 Apr - Cyprus: Ultimate beneficial owner register
5 Apr - EU: Summary of CJEU judgments, referrals (April 2021)
2 Apr - Russia: Tax audits of individuals with foreign-held assets, accounts
2 Apr - Netherlands: Tax developments concerning financial institutions (April 2021)
1 Apr - Netherlands: Proposed changes to legal forms, possible tax implications
1 Apr - Belgium: Temporary increase in depreciation deduction is extended (COVID-19)
March 2021
31 Mar - Germany: Draft bill to implement ATAD measures including exit taxation, CFC rules
31 Mar - Italy: VAT requirements for cash registers again postponed (COVID-19)
30 Mar - Belgium: VAT relief measures (COVID-19)
30 Mar - Hungary: VAT base reduced by bad debts; five-year limitations period (CJEU judgment)
30 Mar - Italy: VAT online registration portal, reporting cross-border sales and transactions
30 Mar - Luxembourg: Income tax guide for individuals (2021)
29 Mar - Poland: Proposal to introduce family foundation as legal entity
29 Mar - UK: HMRC guidance regarding tax treatment of corporate non-resident landlords, derivative contracts
29 Mar - UK: Proposed changes to hybrid mismatch rules
29 Mar - UK: Second consultation regarding uncertain tax treatments by large businesses
29 Mar - UK: “Super deduction” for investments in computer software
29 Mar - UK: Update on inheritance tax
26 Mar - Serbia: Update on income tax treaties
26 Mar - Switzerland: Proposal for tonnage tax regime; consultation ends 31 May 2021
26 Mar - UK: “Tax Day” overview of consultations and reviews primarily focused on tax system modernisation
26 Mar - UK: “Tax Day” re-design of tax administration
26 Mar - France: Treatment of pharmaceutical company’s rebates for VAT purposes; refund opportunities
25 Mar - France: VAT and e-invoicing; implementation effective 1 January 2023
24 Mar - Belgium: Overview of tax audits of multinational entities
24 Mar - Italy: Guidance on application and administration of digital services tax
24 Mar - Spain: VAT treatment of intra-group services; possible implications of CJEU judgment
22 Mar - EU: Summary of CJEU judgments, EC actions (March 2021)
22 Mar - Sweden: Interest deduction limitation rules, taxpayer’s claim allowed (Supreme Administrative Court)
19 Mar - Poland: EU VAT Directive precludes Polish measures on period for deducting input tax (CJEU judgment)
18 Mar - Hungary: VAT reverse-charge for employee leasing services limited to construction projects
16 Mar - Hungary: Tax on advertisement upheld (CJEU judgment)
16 Mar - Poland: Tax on retail sector upheld (CJEU judgment)
16 Mar - Russia: Draft legislation would expand when VAT payable by tax agents
15 Mar - Netherlands: Third amendment, bill on dividend withholding tax in cross-border reorganizations
15 Mar - UK: Finance (No. 2) Bill 2019-21 is published
15 Mar - UK: Corporation tax rate to increase to 25% from April 2023
15 Mar - UK: Additional two years of income tax trade loss carryback, temporarily extended
15 Mar - UK: Enhanced capital allowance; 100% of investments in plant and machinery in “Freeport tax sites”
15 Mar - UK : New 10% rate for structures and buildings allowance under “Freeport tax sites” incentives
15 Mar - UK: Stamp duty land tax relief for “Freeports”
15 Mar - UK: Stamp duty land tax surcharge for overseas buyers of residential property
15 Mar - UK: Clarified position for corporate intermediaries, other changes regarding “off-payroll working”
15 Mar - UK: Extended enterprise management incentives
15 Mar - UK: Construction industry scheme, changes effective 6 April 2021
15 Mar - UK: Other measures in Finance Bill 2021, implications for businesses
12 Mar - EU: Treatment of small losses of goods under call-off stock arrangements
12 Mar - Spain: Proposed tax on non-reusable plastic containers
11 Mar - Czech Republic: Tax card for 2021
11 Mar - Netherlands: Update about tax treaty negotiations with Russia
10 Mar - Iceland: Relief grants for businesses (COVID-19)
10 Mar - Italy: Extended deadlines for digital services tax
10 Mar - OECD: Toolkit on tax treaty negotiations, for use by developing countries
10 Mar - Serbia: Amendments concerning customs declarations and application of VAT rules
9 Mar - Czech Republic: ATAD implementation, deductibility of excess borrowing costs and exit tax
9 Mar - Czech Republic: “Deemed supplier” concept, e-commerce and VAT
9 Mar - Czech Republic: Tax administration’s position regarding changes to tax depreciation
9 Mar - Belgium: VAT deduction for mixed-use cars; adjustment to calculation for 2020
8 Mar - Belgium: Tax guidance regarding working from home after the pandemic (COVID-19)
8 Mar - Netherlands: Proposed changes regarding treatment of reverse hybrid entities, public consultation
5 Mar - France: Corporate income tax installment relief; expedited refunds of tax credits in 2021 (COVID-19)
5 Mar - UK: Tax measures in budget 2021; a further look
5 Mar - Greece: Tax treatment of income arising from stock options and share plans
5 Mar - Spain: VAT refund deadline of 31 March 2021, for UK traders
4 Mar - Switzerland: Equity compensation reporting clarified
4 Mar - UK: Tax proposals in 2021 budget; proposed corporation tax rate increase to 25%
2 Mar - Cyprus: Extended deadlines for VAT payments (COVID-19)
1 Mar - EU: Update on “public” country-by-country reporting proposal, following discussion by ministers
1 Mar - Germany: VAT on cross-border provisions of company vehicles to employees (CJEU judgment)
February 2021
26 Feb - EU: Ministers discuss “public” country-by-country reporting proposal
26 Feb - Serbia: Individual income tax returns for 2020 due 17 May 2021
26 Feb - UK: Expectations for tax measures in budget 2021
24 Feb - UK: New “off-payroll working” regime effective 6 April 2021; HMRC guidance
24 Feb - Cyprus: Guidance on VAT representation after Brexit
24 Feb - Isle of Man: Tax provisions in budget 2021
23 Feb - Switzerland: Court decision restricts application of U.S. tax treaty on basis of citizenship
22 Feb - EU: Status of proposal for public country-by-country reporting
22 Feb - EU: Update on proposal for financial transaction tax
22 Feb - EU: Updated “blacklist” of non-cooperative jurisdictions (Dominica added); revisions to “grey list”
22 Feb - Austria: Summary of tax developments (January - February 2021)
19 Feb - Poland: General ruling, proper classification of transactions using fuel cards for VAT purposes
19 Feb - Serbia: Direct aid for businesses, based on qualified employees (COVID-19)
18 Feb - France: Deferral of payment of civil aviation tax by airlines (COVID-19)
18 Feb - Romania: Tax card for 2021
18 Feb - Slovakia: VAT and e-commerce, measures effective 1 July 2021
16 Feb - Germany: Proposals concerning withholding tax and capital gains tax
16 Feb - North Macedonia: Disclosure requirements, ultimate beneficial owners
15 Feb - Luxembourg: Reduced rate of subscription tax, investments in sustainable assets
15 Feb - UK: Tax options, expectations in budget scheduled for 3 March 2021
15 Feb - UK: Definition of “structure” for capital allowances purposes (Court of Appeal decision)
12 Feb - Belgium: Tax on securities accounts
11 Feb - Germany: Proposed relief from withholding tax, extended tax return deadline
11 Feb - Russia: Clarifications concerning VAT exemption for licenses of software and databases
11 Feb - Spain: Wealth tax and property indirectly owned by non-residents, court decision
9 Feb - Czech Republic: Evidence establishing a foreign entity’s permanent establishment (court decision)
9 Feb - Czech Republic: Expanded scope of VAT “mini-one-stop-shop” (MOSS) regime
9 Feb - Czech Republic: Waiver of VAT on medical items; rental assistance relief program (COVID-19)
9 Feb - Serbia: Income tax treaties, as of 1 January 2021
8 Feb - Denmark: Tax relief measures (COVID-19)
5 Feb - Italy: Review of tax measures in 2021 budget law
5 Feb - Spain: Wealth tax and property indirectly owned by non-residents
4 Feb - Norway: New VAT return, electronic filing expected in 2022
4 Feb - Estonia: Increased excise tax rate for tobacco products in 2021
4 Feb - Moldova: Tax card for 2021
4 Feb - Montenegro: Tax card for 2021
3 Feb - Italy: VAT registration by UK businesses (post-Brexit)
January 2021
29 Jan - EU: Extension of DAC6 reporting deadlines announced by Belgium, Greece, Sweden
29 Jan - Serbia: Amendments to property tax law, effective 2021
29 Jan - Serbia: Guidance clarifying issuance of electronic invoices (e-invoices)
29 Jan - UK: Calculations of coronavirus job retention scheme (CJRS), changes beginning 1 March 2021
29 Jan - UK: Considering possible tax measures and changes for 2021 that may appear in the Spring budget
29 Jan - UK: Protocol signed, income tax treaty with Germany
29 Jan - UK: R&D tax relief claims, implications for SMEs (First-tier Tribunal judgment)
28 Jan - Czech Republic: Tax implications for German funds on disposal of Czech equities
27 Jan - France: New tax compliance audit process; increased tax certainty for taxpayers
27 Jan - Poland: Legislation promoting electricity generated from offshore wind farms
26 Jan - Bulgaria: Relief from certain anti-money laundering requirements for wholesale traders
25 Jan - Gibraltar: Update on application of EU mandatory disclosure rules (DAC6)
22 Jan - Netherlands: Relief measures extended, tax obligations deferred to 1 July 2021 (COVID-19)
22 Jan - Switzerland: Additional “hardship compensation” for companies (COVID-19)
22 Jan - Luxembourg: Draft legislation to extend tax return deadlines (COVID-19)
21 Jan - Luxembourg: No refund of withholding tax on dividends, insufficient proof of beneficial ownership
21 Jan - Slovenia: Synthesized text of tax treaty with Qatar
20 Jan - Sweden: Interest deduction limitation rules found in breach of EU law (CJEU judgment)
20 Jan - Albania: Corporate income tax, VAT changes effective 2021
20 Jan - Bulgaria: Individual income tax measures, effective 1 January 2021
20 Jan - Netherlands: Lump-sum payment, early retirement and leave-savings measures under pension agreement
20 Jan - Poland: Definition of “real estate company” and new obligations introduced by regulations
20 Jan - Serbia: Tax card for 2021
20 Jan - Switzerland: VAT returns require electronic filing beginning 2021, new e-filing platform
20 Jan - UK: Current rules, coronavirus job retention scheme (CJRS) for employers (COVID-19)
20 Jan - UK: Significant reduction in scope of UK implementation of DAC6
19 Jan - EU: Taxation of digital economy, public consultation launched
19 Jan - Italy: Implementing decree for digital services tax; new deadlines
19 Jan - Netherlands: New policy statement on VAT fixed establishments
18 Jan - UK: Recap of various support measures for businesses (COVID-19)
18 Jan - UK: Tax and broader implications of the Brexit deal
15 Jan - Czech Republic: Default interest on VAT, user fees waived (COVID-19)
15 Jan - Czech Republic: New and extended programs to support employers, employees (COVID-19)
15 Jan - Czech Republic: VAT and leases of residential real estate
15 Jan - Hungary: VAT reporting under electronic system, EKAER and real-time reporting
15 Jan - Italy: Deadlines for digital services tax extended
14 Jan - Italy: Reduction in excise tax on fuel in northeast region (CJEU judgment)
14 Jan - EU: Brexit implications for application of EU mandatory disclosures rules
14 Jan - Serbia: Corporate income tax amendments
14 Jan - Switzerland: Interest relief for late payments of tax has ended (COVID-19)
13 Jan - Bulgaria: 60/40 wage subsidy amended, extended (COVID-19)
12 Jan - Luxembourg: Guidance on interest limitation rules
12 Jan - Serbia: VAT amendments effective 1 January 2021
11 Jan - Belgium: Special liquidation reserve, small companies and liquidation bonuses
11 Jan - Gibraltar: Increased relief, grants to businesses for January 2021 (COVID-19)
8 Jan - EU: Trade and cooperation agreement with UK
8 Jan - Albania: New e-invoicing rules, procedures
8 Jan - Poland: Revised jurisdiction of tax authorities over business taxpayers
8 Jan - Poland: Withholding tax collection system again postponed, 30 June 2021 (COVID-19)
5 Jan - Denmark: R&D deduction temporarily increased to 130%
5 Jan - Italy: VAT registration process for non-established UK businesses (post-Brexit)
4 Jan - Finland: New schedule of financial processing fees effective 1 January 2021
2020 Articles
December 2020
30 Dec - Serbia: Tax procedure and administration, new measures enacted
29 Dec - Serbia: Guidance on paying deferred taxes (COVID-19)
28 Dec - Serbia: VAT measures effective beginning 1 January 2021
28 Dec - Russia: Progressive individual income taxation introduced
28 Dec - Poland: Subsidies for electric vehicle charging stations, hydrogen refueling infrastructure
23 Dec - France: Tax measures in Finance Law for 2021
23 Dec - Serbia: Excise tax changes regarding cigarettes, amendments to refund processes
22 Dec - Bulgaria: VAT measures effective beginning in 2021
22 Dec - Italy: Regulations implementing tax dispute resolution mechanisms and MAP processes
22 Dec - Luxembourg: Extended time to file corporate and individual tax returns for 2019 and 2020 (COVID-19)
18 Dec - UK: Post-Brexit indirect tax, direct tax changes expected in 2021
18 Dec - Luxembourg: New tax measures included in budget law for 2021
18 Dec - Czech Republic: Changes to business law require actions by corporations in 2021
18 Dec - Italy: Measures to implement EU directive on cross-border arrangements (DAC6)
18 Dec - Poland: Economic support to subsidize payments of employee salaries (COVID-19)
17 Dec - Germany: Supply of heat to property owners is subject to VAT (CJEU judgment)
17 Dec - Italy: Draft decree to implement digital services tax, consultation open through 31 December
17 Dec - Poland: Changes to taxation of restructuring transactions
17 Dec - Germany: VAT treatment of transfer of business as a going concern
17 Dec - Bulgaria: Tax administrative measures, VAT amendments effective 1 January 2021
16 Dec - Netherlands: Upper House passes 2021 “tax plan” and other tax measures
16 Dec - Spain: Rules for post-Brexit recovery of VAT paid in UK
15 Dec - Spain: Proposals for regulations to implement the digital services tax
14 Dec - Austria: Summary of tax developments (December 2020)
14 Dec - UK: Post-Brexit customs, VAT and excise tax measures proposed for Northern Ireland
14 Dec - Netherlands: Relief and recovery package, amended and expanded into 2021 (COVID-19)
11 Dec - Netherlands: Rules for refunds of Dutch dividend withholding tax based on CJEU judgment
11 Dec - Bulgaria: New deadlines for filing corporate income tax returns and for paying tax
11 Dec - Gibraltar: Extension of grants, relief for businesses (COVID-19)
9 Dec - Poland: Retail sales tax, no further delay expected; effective 1 January 2021
8 Dec - Belgium: Year-end actions for R&D incentives
8 Dec - Czech Republic: Tax bill for 2021 advances with changes
8 Dec - Netherlands: Tax developments concerning financial institutions (December 2020)
7 Dec - EU: Temporary VAT exemption for vaccines and testing kits (COVID-19)
7 Dec - Romania: Reduced VAT rate of 5% for certain residential properties in 2021
4 Dec - Italy: EC determines corporate tax exemption for ports must be repealed
4 Dec - Spain: Deadline for certain VAT elections required by 30 December 2020
4 Dec - Portugal: EC finds tax benefits in Madeira free zone not correctly applied
4 Dec - Poland: Commercial transaction reports of large corporate taxpayers due 1 February 2021
3 Dec - Poland: Partnerships to pay corporate income tax beginning in 2021
3 Dec - Russia: VAT requirements under new system for tracing goods
2 Dec - France: Requirements for mandatory e-invoices beginning 2023
2 Dec - Germany: Updated UCITS marketing guidance requires use of German language
1 Dec - EU: Tax transparency rules to be extended to digital platforms
1 Dec - Germany: Opportunity in verifying rate of VAT on categories of goods
1 Dec - Luxembourg: VAT implications of Brexit for supplies of goods and services
1 Dec - Netherlands: Annual adjustment, salary of “highly skilled migrant workers”
1 Dec - Belgium: Proposed tax exemption for landlords of commercial real estate (COVID-19)
November 2020
30 Nov - Belgium: Treatment of dividends of French origin
30 Nov - UK: Employer-provided testing for COVID-19
30 Nov - UK: Lower rates of stamp duty land tax, mixed residential and non-residential property purchases
27 Nov - France: Input VAT deductions, services provided by head office to branches (Conseil d’Etat decision)
27 Nov - Poland-Netherlands: Protocol to amend income tax treaty is signed
25 Nov - Austria: Interest-limitation rule in proposed legislation; extended tax relief (COVID-19)
25 Nov - Belgium: DAC6 and process for mandatory disclosure, reporting of cross-border arrangements
25 Nov - Hungary: VAT rate on takeaway meals temporarily reduced to 5% (COVID-19)
24 Nov - Lithuania: Corporate income tax incentive for investments in large projects
23 Nov - Germany: New position on tax liability, IP structures without obvious nexus
23 Nov - Germany: Treatment of profit-transfer agreement in event of insolvency
23 Nov - OECD: Report on harmful tax practices, 18 jurisdictions in compliance with BEPS Action 5
19 Nov - Hungary: Proposed temporary reduction of VAT rate of 5%, residential units
18 Nov - Belgium: Property tax reductions for assets during “unproductive” periods (COVID-19)
18 Nov - Russia: New regime for paying individual income tax on CFC profits
17 Nov - Luxembourg: Protocol amending income tax treaty with Russia is signed
17 Nov - UK: Tax policy measures, draft legislation for Finance Bill 2021
16 Nov - Spain: VAT-related elections for 2021 require action in November 2020
16 Nov - Belgium: Possible changes for periodic VAT return
13 Nov - Belgium: Corporate tax return filing deadline is again extended
13 Nov - Belgium: Extension of reduced VAT rate for residential demolition and reconstruction
13 Nov - Netherlands: Update on 2021 “tax plan” and other tax legislative measures
13 Nov - Netherlands: Year-end 2020 tax accounting considerations
12 Nov - Ireland: Postponed VAT accounting for imports
12 Nov - Lithuania: Tax relief provisions, second wave (COVID-19)
12 Nov - Spain: Details of digital services tax
12 Nov - Spain: Tax measures in budget bill for 2021
11 Nov - Czech Republic: Tax relief and economic relief measures (COVID-19)
11 Nov - Czech Republic: Transposition of rules for VAT quick fixes, intra-Community supply of goods
11 Nov - Poland: Legislative measures implementing EU VAT directives for e-commerce transactions
6 Nov - Cyprus: VAT payments, extended deadlines
6 Nov - Netherlands: Update on tax treaty negotiations with Russia
4 Nov - Belgium: Extension of tax credit for loans to SMEs in Walloon region (COVID-19)
4 Nov - Sweden: Economic employer concept effective 1 January 2021
3 Nov - Czech Republic: Consideration for marketing services rendered abroad subject to VAT
3 Nov - Italy: Updates on e-invoicing, tax receipt lottery, daily payments
3 Nov - Slovakia: Right to input VAT deduction by importer (CJEU judgment)
2 Nov - UK: Coronavirus job retention scheme extended until December 2020 (COVID-19)
October 2020
30 Oct - Belgium: VAT regime for vouchers
30 Oct - EU: Tax issues in Belgium, Greece, Netherlands and Poland referred to CJEU
30 Oct - Portugal: Requirement that tax documents contain unique codes is postponed
29 Oct - Ireland: Updated guidelines, tax treatment of expenses and benefits for remote workers (COVID-19)
29 Oct - EU: Effects of and considerations about VAT rate reductions (COVID-19)
29 Oct - France: Withholding tax on capital gains of nonresident shareholders; refund opportunities
29 Oct - Lithuania: Change to VAT refund process effective 1 January 2021
29 Oct - Poland: Planned tax changes for real estate sector
28 Oct - Germany: Guidance on VAT corrections with retroactive effect
28 Oct - Germany: Method for calculating tolls on trans-European road network (CJEU judgment)
28 Oct - Spain: Use of cost-sharing agreements to recover input VAT
27 Oct - Italy: VAT paid by companies for pre-paid SIM cards used by employees; refund opportunities
27 Oct - Portugal: Postponed deadline; certified invoicing software used by VAT-registered entities
22 Oct - Belgium: Enhanced tax incentive for charitable donations (COVID-19)
22 Oct - Portugal: Tax measures in budget proposed for 2021
21 Oct - Malta: Tax measures in budget 2021
21 Oct - Spain: Digital services tax finalized, effective in January 2021
21 Oct - Turkey: MLI and tax treaty-related considerations for Turkish investors in the Netherlands
20 Oct - Poland: Expanded scope of VAT bad-debt relief (CJEU judgment)
19 Oct - Bulgaria: 60/40 wage subsidy again extended, through 2020 (COVID-19)
19 Oct - France: Digital services tax to be paid in December 2020
19 Oct - UK: Extension of job support scheme through 30 April 2021
19 Oct - UK: Updated HMRC guidance on overseas receipts in respect of intangible property
16 Oct - Denmark: Proposed changes with regard to working conditions of seconded employees
15 Oct - Italy: VAT exemption for services supplied by cost-sharing group to VAT group
15 Oct - Hungary: Advertisement tax, no infringement of EU state aid rules (CJEU Advocate General’s opinion)
15 Oct - Luxembourg: DAC6 reporting guidelines released
15 Oct - Luxembourg: Tax measures in 2021 budget
14 Oct - Spain: Update on financial transaction tax on transfers of shares in large companies
14 Oct - Switzerland: Revised proposal concerning withholding tax on non-Swiss sources of interest
13 Oct - France: Introduction of VAT group regime
13 Oct - Ireland: Tax measures in budget 2021
13 Oct - Netherlands: Amendment to private member’s bill, dividend withholding tax proposal
12 Oct - Belgium: Postponed due date for corporate income tax return is 16 November 2020
12 Oct - Belgium: Reconstruction reserve, rebuilding corporate equity (COVID-19)
12 Oct - Hungary: Revised anti-money laundering regulation
12 Oct - Netherlands: Support for employers to retain jobs (COVID-19)
12 Oct - Romania: Referral to CJEU, concept of fixed establishment for VAT purposes
9 Oct - Czech Republic: Status of digital tax proposal
9 Oct - EU: Summary of EU tax developments including CJEU judgments, referrals, EC actions (September 2020)
9 Oct - UK: Deadline for submitting job retention scheme claims is 30 November 2020 (COVID-19)
9 Oct - UK: Guidance on job retention bonus, rewarding employers that retain furloughed employees (COVID-19)
9 Oct - UK: New wage subsidy scheme effective 1 November 2020 for six-month period (COVID-19)
8 Oct - Spain: VAT e-commerce rules, update
8 Oct - France: Finance Bill for 2021, tax measures announced
8 Oct - Sweden: Tax measures in budget bill for 2021
7 Oct - Germany: Loan interest in cross-border triangular cases
7 Oct - Malta: VAT and cross-border sales of goods and services
7 Oct - Netherlands: Loss set-off limitation and job-related investment allowance proposals
7 Oct - Norway: Withholding tax on interest and royalty payments, lease payments for certain physical assets
6 Oct - Netherlands: Implications of 2021 tax plan for financial services sector
6 Oct - Poland: Amendments in draft income tax legislation
5 Oct - Belgium: VAT deduction for publicity and brokerage costs of real estate developers (CJEU judgment)
September 2020
30 Sep - EU: Review of the proposal for plastic tax, environmental-related measures
30 Sep - Hungary: Real-time invoice reporting of VAT; “grace period” until 31 March 2021
29 Sep - Germany: Digital VAT package and distance sales proposals; other VAT developments
29 Sep - Gibraltar: Extension of tax relief measures (COVID-19)
28 Sep - Netherlands: Consultation on proposal for conditional withholding tax on dividends
28 Sep - Netherlands: VAT exemption for asset management services (pending before Supreme Court)
25 Sep - Poland: Tax rulings on car fringe benefits, 50% deductible costs related to royalties
23 Sep - Ireland: Possible tax measures for 2021 budget
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)
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
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
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
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
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 - 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)
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
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 - 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 - 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)
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 - 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
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
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
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
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 - 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 - 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 - 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 “blacklist”
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: 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 “blacklist”
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
Tax implications of Brexit
- 24 Feb 2021 - Cyprus: Guidance on VAT representation after Brexit
- 3 Feb 2021 - Italy: VAT registration by UK businesses (post-Brexit)
- 18 Jan 2021 - UK: Tax and broader implications of the Brexit deal
- 14 Jan 2021 - EU: Brexit implications for application of EU mandatory disclosures rules
- 5 Jan 2021 - Italy: VAT registration process for non-established UK businesses (post-Brexit)
- 18 Dec 2020 - UK: Post-Brexit indirect tax, direct tax changes expected in 2021
- 16 Dec 2020 - Spain: Rules for post-Brexit recovery of VAT paid in UK
- 14 Dec 2020 - UK: Post-Brexit customs, VAT and excise tax measures proposed for Northern Ireland
- 1 Dec 2020 - Luxembourg: VAT implications of Brexit for supplies of goods and services
- 20 Apr 2020 - Switzerland: Lump-sum taxation, Brexit implications
- 3 Mar 2020 - Germany: Tax rules during Brexit transition period; group exemption from real estate transfer tax
- 19 Feb 2020 - Netherlands: Residency implications for UK citizens, after Brexit
- 7 Feb 2020 - UK: Brexit tax implications, EU directives
- 29 Oct 2019 - Luxembourg: Potential implications of Brexit on Luxembourg direct tax, VAT
- 29 Oct 2019 - UK: Potential Brexit implications for taxation of luxury assets, private aircraft
- 10 Oct 2019 - Sweden: Possible Brexit implications for employers, social security
- 27 Feb 2019 - Netherlands: Near-term implications of Brexit for Dutch businesses
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