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TaxNewsFlash-Europe — KPMG's reports of tax developments in Europe
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Recent Articles
March 2021
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 DAC 6 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 (DAC 6)
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 DAC 6
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 (DAC 6)
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: DAC 6 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: DAC 6 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 DAC 6 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 (DAC 6)
7 Aug - Italy: Mandatory disclosure directive (DAC 6), 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 DAC 6 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 (DAC 6)
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 (DAC 6)
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 DAC 6 deadlines
5 Jun - Italy: Tax relief measures for individuals, family businesses in “Relaunch decree” (COVID-19)
5 Jun - Luxembourg: Deadlines for DAC 6, 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 (DAC 6)
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 (DAC 6)
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 (DAC 6)
24 Mar - Luxembourg: DAC 6 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 DAC 6
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
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 - 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 - 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 - 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 - 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: 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 (DAC 6)
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 (DAC 6) 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 (DAC 6)
July 2019
30 Jul - Belgium: Multilateral instrument (MLI) is ratified
30 Jul - Luxembourg: EU directive (DAC 6), 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
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
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)
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 - 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: 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 - 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
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
KPMG profiles of tax systems in European countries
KPMG’s profiles on the tax systems in many European countries
Read the EU country profiles for 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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