Recent Articles
May 2022
27 May - UK: “Windfall tax” on extraordinary oil and gas profits announced
27 May - UK: Employment-related securities annual returns due 6 July 2022
27 May - UK: HMRC “off-payroll working” enforcement regime
27 May - Greece: Extension of deadline for submission of sales and purchases data
24 May - EU: Status regarding proposal for EU minimum tax directive
24 May - EU: CJEU infringement procedure and referral; developments from EC, European Parliament, and OECD
24 May - Netherlands: 2022 Spring Memorandum proposed tax measures
24 May - Netherlands: New policy statement on insurance premium tax
23 May - Netherlands: Supreme Court decisions in cases concerning “Box 3” (wealth tax)
23 May - Denmark: Legislative proposals regarding interest surcharges for tax corrections, including for VAT
23 May - Ireland: Implications of support measures for retailers ending (COVID-19)
20 May - Sweden: Guidance regarding permanent establishment determinations for employees working from home
19 May - France: “Précompte” system of dividends taxation is contrary to EU law (CJEU judgment)
19 May - Switzerland: R&D tax incentives for the pharmaceutical, biotechnology and medtech sectors
17 May - Luxembourg: FAQ on mandatory disclosure rules (DAC6)
16 May - Malta: Payment of taxes deferred under tax deferral relief program (COVID-19)
16 May - Poland: Update on legislation implementing the “Polish Deal”
16 May - UK: Consultation on proposed reforms to capital allowances regime
12 May - Switzerland: VAT analysis of tokenized commodities trading
11 May - EU: Developments from CJEU Advocate General, European Parliament, and OECD
11 May - EU: Proposed debt-equity bias reduction allowance
11 May - Spain: Details about tax on landfill, waste incineration
10 May - Belgium: Extension of VAT deadline
10 May - Czech Republic: Amendment to Act on register of beneficial owners
10 May - Poland: Tax effects of changing state of pandemic (COVID-19)
10 May - Serbia: Tax card for 2022
9 May - Greece: Obligations to submit sales and purchases data
6 May - Belgium: Update on VAT refund procedures and temporary measure for demolition and reconstruction
6 May - Malta: FAQs on mandatory disclosure rules (DAC6)
5 May - France: Revised guidelines on VAT exemption for insurance and related services
5 May - Switzerland: Intercantonal compensation for real estate losses recognized by pension funds
4 May - Austria: VAT and income tax treatment of donations to Ukraine; other developments
3 May - Switzerland: Tax transparency reporting statistics and global minimum tax update
2 May - Estonia: Recent tax-related developments, including required reporting of construction works
2 May - Germany: “Leasing” of virtual land in online game not subject to VAT; other VAT developments
2 May - Malta: Reduced tax rates on transfers of immovable property extended until September 2022 (COVID-19)
2 May - Netherlands: “Box 3” (wealth tax) and plan for future restoration of rights
2 May - UK: Additional compliance requirements under hybrid mismatch rules
2 May - UK: Significant changes to taxation of professional partnerships
2 May - UK: Withholding tax on manufactured overseas dividends allowed under EU law (Supreme Court decision)
April 2022
28 Apr - Spain: Excise taxes on non-reusable plastic packaging, landfills
28 Apr - Spain: Requirements for invoicing computer software and standardized record format
27 Apr - EU: CJEU, General Court, European Parliament, and OECD updates (April 2022)
27 Apr - EU: Recommendation to strengthen VAT cooperation with Norway
26 Apr - Germany: Contribution gain II due to change of legal form (court decision)
26 Apr - Germany: Revision of coordinated decree of federal states on trade tax add-backs
26 Apr - Greece: Guidance on intra-community transactions, or “quick fixes,” for VAT purposes
26 Apr - Greece: Recent tax law changes
22 Apr - Gibraltar: Exemption regime for royalties constitutes unlawful state aid (EU General Court)
19 Apr - Netherlands: “Box 3” (wealth tax) and restoration of rights; future and pending legal proceedings
19 Apr - Sweden: Bank tax measure, reduced energy tax for farmers in spring budget
18 Apr - Albania: New minimum salary and changes in employment income taxation
15 Apr - Poland: Closure of public consultation regarding new amendments to “Polish Deal”
14 Apr - Poland: New VAT-R form template; exemption from excise tax on energy products (CJEU judgment)
14 Apr - Poland: Ruling on application of new rule on depreciation for real estate companies
14 Apr - Serbia: VAT refunds to foreign taxpayers for 2021
14 Apr - KPMG report: Comments in response to UK consultation on global minimum corporate tax
14 Apr - UK: Guidance on residential property developer tax
14 Apr - EU: Directive on reduced rates of VAT
13 Apr - EU: International tax developments, possible domestic and cross-border implications
13 Apr - Norway: Revised proposal for a new petroleum tax system
12 Apr - EU: Excise tax rates for alcohol; public consultation and request for comments
12 Apr - KPMG report: OECD’s proposed crypto-asset reporting framework
11 Apr - Latvia: Corporate income tax changes include measures for “doubtful debts,” interest expense limits
11 Apr - Latvia: Information about results of tax audits, taxpayer compliance publicly available
11 Apr - Latvia: No VAT on delivery of goods to Ukraine
7 Apr - Belgium: Guidance regarding amended VAT exemption for medical professions and hospitals
6 Apr - Netherlands: Proposed employee share option rights tax measure postponed
6 Apr - Cyprus: Extension of filing date for income tax returns for 2020, companies and self-employed
6 Apr - KPMG report: Comments in response to EU public consultation on “Unshell” Directive proposal
5 Apr - EU: No agreement on revised proposal for minimum tax directive (ECOFIN Council meeting 5 April 2022)
5 Apr - OECD: New inventory of tax technology initiatives
4 Apr - Poland: Reporting by real estate companies; interest on tax overpayments by foreign investment funds
1 Apr - Lithuania: Tax card for 2022
1 Apr - Poland: Update on mandatory use of electronic invoices, VAT implications
1 Apr - UK: Costs for gas storage cavities do not qualify for capital allowances (Court of Appeal decision)
1 Apr - UK: Deductions for lapsed employee share options (Supreme Court decision)
1 Apr - UK: Enterprise management incentives review extended
1 Apr - UK: Issues relating to transition to electric company car fleet
1 Apr - UK: Reduction in basic rate of income tax in 2024 under “Spring Statement 2022” tax plan
1 Apr - UK: R&D incentives and capital allowances under “Spring Statement 2022” tax plan
March 2022
31 Mar - Germany: VAT relief measures in response to war in Ukraine
31 Mar - Italy: New energy tax measures including windfall profits tax; Ukraine-related tax relief measures
30 Mar - EU: CJEU, European Commission, European Parliament, and OECD updates (March 2022)
29 Mar - OECD: IT-format to support global tax reporting framework for digital platforms
29 Mar - Poland: New structure of electronic form for VAT invoices
29 Mar - Switzerland: Reminder to claim VAT refund for 2021 before June 2022 deadline
28 Mar - Germany: Attribution of profits of permanent establishment without personnel (court decision)
28 Mar - Germany: Draft law amending interest on back taxes and tax refunds
28 Mar - Germany: Updated guidance on useful lives of computer hardware and software
25 Mar - Malta: Tax amendments regarding transfers of certain categories of immovable property
25 Mar - North Macedonia: VAT and excise tax changes
25 Mar - Poland: Possible amendments to tax measures in “Polish Deal”
24 Mar - Poland: Protocol to income tax treaty with the Netherlands scheduled to enter into force
24 Mar - UK: Tax plan from “Spring Statement 2022”
21 Mar - Belgium: Temporary tolerance for VAT deduction for mixed-use cars (COVID-19)
21 Mar - Poland: Reporting deadlines for corporate income tax, information returns of real estate companies
21 Mar - Serbia: Tax implications of IFRS 9, deductibility of receivables
21 Mar - UK: Guidance on basis period reforms for taxpayers subject to income tax on trading income
21 Mar - UK: Guidance prevents mismatches on currency risk hedges on future share transactions
21 Mar - UK: Qualifying asset holding company regime set to launch 1 April 2022
21 Mar - UK: VAT incurred in selling shares may be recoverable (tribunal decision)
18 Mar - Belgium: Temporary VAT tolerance for donations to Ukraine
18 Mar - Denmark: Proposed ceiling for deduction of salary expenses
18 Mar - Portugal: Taxation of dividends received by foreign UCITS contrary to EU law (CJEU judgment)
18 Mar - Serbia: Measurement of inventory, write-downs for impairment of assets
17 Mar - EU: CJEU Advocate General opinions, EC and European Parliament updates
16 Mar - EU: ECOFIN fails to reach agreement on revised minimum tax directive
16 Mar - Greece: Guidance on controlled foreign corporations
16 Mar - Italy: New rules for recovery of VAT with credit notes
16 Mar - Serbia: Individual income tax returns for 2021 due 16 May 2022
11 Mar - Ireland: Extended subsidy and support in “Spring Finance Bill” (COVID-19)
11 Mar - Luxembourg: Proposal to amend interest limitation rules, to capture EU securitization vehicles
11 Mar - Sweden: Proposals regarding fees for licensing of gaming software
10 Mar - Poland: Limit on tax-deductible debt financing costs (court decision)
8 Mar - Ireland: Update of support measures for businesses and employers (COVID-19)
8 Mar - KPMG report: Comments in response to EC public consultation on proposal for minimum tax directive
7 Mar - Poland: VAT, tax relief measures related to conflict in Ukraine
7 Mar - Czech Republic: Overview of possible tax legislative changes
4 Mar - Czech Republic: Adequate proof, VAT exemption for supplies of goods to EU customers (court decision)
4 Mar - Portugal: Fees for consultation, registration for medical procedures exempt from VAT
4 Mar - Lithuania: Corporate income tax incentives for investment projects
4 Mar - UK: Consultation concerning proposal for online sales tax
4 Mar - UK: Notification requirement for uncertain income tax treatments regarding payroll
3 Mar - Romania: Tax card for 2022
2 Mar - Belgium: Temporary reduction of VAT rate, electricity for residential use
2 Mar - Sweden: Tax agency’s new rules for information reporting by certain foreign companies
1 Mar - EU: CJEU judgments, infringement procedures, and referrals; OECD updates
February 2022
25 Feb - Germany: Guidance on dual consolidated loss rule
25 Feb - Germany: Guidance on royalty deduction limitation rule; application to FDII
25 Feb - Germany: Status of income tax treaties
24 Feb - Germany: Rules for VAT groups addressed by CJEU Advocate General; other VAT developments
24 Feb - EU: Updates to list of non-cooperative jurisdictions
24 Feb - KPMG report: Guide to taxes on real estate in Central and Eastern Europe
24 Feb - Poland: Goodwill not subject to “capital duty” (court decision)
23 Feb - UK: Overview of recent changes to trust registration requirements
21 Feb - Bulgaria: VAT provisions effective in February 2022
21 Feb - Luxembourg: Real estate-related tax obligations of selected investment fund vehicles
21 Feb - Poland: VAT correction benefiting from bad-debt relief allowed (court decision)
18 Feb - Czech Republic: Tax card for 2022
18 Feb - Poland: Real estate companies, balance sheet valuation vs. tax deductible depreciation
18 Feb - UK: HMRC’s new decentralised finance guidance regarding cryptoassets, distributed ledger technology
18 Feb - UK: Plant vs. premises for capital allowances purposes (Upper Tribunal)
17 Feb - Albania: Amendments to beneficial owners registry law
17 Feb - Isle of Man: No major tax changes in 2022 budget
17 Feb - Italy: Guidance, details about “patent box” regime
17 Feb - Sweden: Tax exemption for industrial activities under energy tax law
15 Feb - EU: CJEU judgments and referrals, infringement procedures, other developments
14 Feb - Cyprus: Protocols with Germany and Switzerland in effect
14 Feb - Denmark: Opportunity under new approach for allocating employment income between Denmark and Sweden
14 Feb - Switzerland: Swiss companies subject to German royalty deduction limitation rule
14 Feb - Poland: Environmental reporting for 2021 and related fees – due dates
10 Feb - Cyprus: Installment payments of VAT available for period ending 31 December 2021
10 Feb - Italy: Changes to cooperative compliance regime
10 Feb - Spain: Penalties and sanctions imposed on failures to declare overseas assets (CJEU judgment)
10 Feb - Switzerland: Possible referendum on reform of withholding and stamp taxes
9 Feb - Netherlands: Tax inspector collective decision on Box 3 (wealth tax) class-action appeal
9 Feb - Sweden: Proposals to amend measures under “chemical tax”
7 Feb - Czech Republic: Proving internet advertising expenses
7 Feb - Poland: Corporate reporting deadlines for 2021 to be extended
4 Feb - Slovenia: VAT amendments effective in 2022
4 Feb - Sweden: Cryptocurrency mining eligible for energy tax relief (court decision)
4 Feb - UK: Finance Bill 2022 passed; final amendments include new tax on energy retailers
3 Feb - Lithuania: Amendments to corporate income tax law
3 Feb - Switzerland: Business restructurings may result in exit taxes
2 Feb - Switzerland: R&D tax incentives for the food and beverage sector
2 Feb - Switzerland: Increased private share for company cars, considerations for VAT returns
2 Feb - Finland: Non-resident funds, review of recent tax developments
2 Feb - Ireland: Potential VAT compliance changes
2 Feb - Serbia: Rules concerning VAT invoices
1 Feb - EU: Summary of tax-related developments, actions from CJEU and European Commission
January 2022
31 Jan - Sweden: Refunds of input VAT on acquisitions used in EU sales
31 Jan - Poland: Reduced VAT rates on certain goods, through 31 July 2022
28 Jan - Poland: National e-invoicing system effective 1 January 2022
28 Jan - Ireland: Employee share participation schemes, filing deadline 31 March 2022
27 Jan - Belgium: Walloon decree for “fairer tax” effective 1 January 2022
27 Jan - Slovakia: Rules and reporting obligations, reverse hybrid entities
26 Jan - Austria: Court decisions on goodwill depreciation and loss carryforwards; other developments
26 Jan - Belgium: Special tax regime for registered taxpayers, new rules effective 1 January 2022
26 Jan - Germany: Arrangements for cross-border workers extended through March 2022 (COVID-19)
26 Jan - Germany: Guidance on research allowance, granted as R&D tax incentive
26 Jan - Germany: Regulation to implement anti-tax haven legislation
25 Jan - Poland: Reduced VAT rates on natural gas and electricity, ending January 2022
21 Jan - Belgium: Partial exemption of wage withholding tax for researchers
21 Jan - Italy: Review of tax measures in 2022 budget law
21 Jan - UK: Consultation on domestic implementation of Pillar Two rules
21 Jan - UK: Pillar Two concept of international shipping and boundaries of UK tonnage tax regime
21 Jan - UK: Registration of certain employee benefit trusts and employee ownership trusts
21 Jan - UK: Updated HMRC guidance on notification of uncertain tax treatments
20 Jan - France: Foreign head offices providing services to French branches subject to VAT
20 Jan - Montenegro: Tax amendments include reduced VAT rates, progressive taxation of corporate profits
19 Jan - Albania: Changes to tax legislation effective 2022
19 Jan - EU: Report including CJEU judgment, European Commission and European Parliament developments
19 Jan - Ireland: Updated guidance on employment wage subsidy scheme, extended to 30 April 2022 (COVID-19)
19 Jan - Montenegro: Amendments to individual income tax and labor laws effective 1 January 2022
18 Jan - Poland: Deadline to submit real estate tax returns is 31 January 2022
18 Jan - Switzerland: Implementation of Pillar Two global minimum tax
18 Jan - Belgium: New reporting requirements for “costs proper to the employer” beginning 1 January 2022
14 Jan - Belgium: Draft legislation to provide an exception to justification requirement for certain costs
14 Jan - Croatia: Corporate profit tax interest rate on loans between related parties
14 Jan - Czech Republic: Information on claiming uncertain tax losses
14 Jan - Czech Republic: VAT changes in 2022
14 Jan - Netherlands: Guidance on the Good Practices Tax Control Framework
13 Jan - Switzerland: Proposed VAT rate increase, to fund Swiss pension system
12 Jan - Cyprus: New forms for healthcare, other contributions from interest and dividend payments
12 Jan - Poland: Advance payments of individual income tax, implications for employers
11 Jan - UK: Public consultation on implementation of Pillar Two
10 Jan - Bulgaria: Reduced VAT rate extended through 2022
10 Jan - Moldova: Tax card for 2022
7 Jan - Belgium: VAT amendments enacted
7 Jan - UK: Tax issues, transactions involving leases of property or plant/machinery
6 Jan - Malta: Reporting requirements for goods transported within EU
5 Jan - Bulgaria: Single-use plastics, lightweight plastic bags prohibited
5 Jan - Cyprus: Income tax treaty with Jordan
5 Jan - Cyprus: Tax card for 2022
4 Jan - Greece: VAT and real estate transfer tax measures
3 Jan - Malta: Tax on profits derived from assignment of rights deferred to end of 2022
3 Jan - Serbia: Property tax legislative changes effective in 2022
2021 Articles
December 2021
28 Dec - Poland: Measures to require companies to implement whistleblower protection system
23 Dec - Poland: Protocol to tax treaty with the Netherlands
23 Dec - Belgium: Circular concerning VAT treatment of charging facilities and charging of electric vehicles
23 Dec - Belgium: Arrangements for cross-border workers extended into 2022 (COVID-19)
23 Dec - Belgium: Reconstruction reserve regime allows certain profits to be exempt from tax (COVID-19)
23 Dec - EU: Proposed directive to neutralize misuse of shell entities for tax purposes
22 Dec - EU: Directive to implement Pillar Two is proposed
22 Dec - Finland: New schedule of processing fees for foreign UCITS funds, effective 1 January 2022
22 Dec - Netherlands: No VAT recovery, certain promotional gifts or staff benefits
22 Dec - Netherlands: Status of tax legislative measures in 2022 Tax Plan
22 Dec - Cyprus: Additional corporate tax residency test
22 Dec - Cyprus: Withholding tax, payments made to companies in EU “blacklist” jurisdictions
21 Dec - Belgium: Guidance clarifying VAT exemption for medical and hospital care
21 Dec - EU: Report of tax developments including actions in CJEU, EC, EU Council
21 Dec - Germany: Guidance regarding VAT treatment of consignment stock
21 Dec - Netherlands: “Climate tax” proposals include energy tax measures
20 Dec - Italy: VAT measures for 2022, converted into law
20 Dec - Luxembourg: Overview of certain tax developments for 2022
20 Dec - Sweden: “Expert” tax relief (court decision)
20 Dec - Sweden: Proposed economic, tax relief for businesses (COVID-19)
17 Dec - OECD: Forum’s discussion of tax administration issues, two-pillar solution, digital transformation
17 Dec - Slovakia: Proposals to support businesses (COVID-19)
17 Dec - UK: Cryptocurrency platforms potentially in scope of digital services tax
16 Dec - Belgium: New measures regarding late payments with regard to commercial transactions
16 Dec - Netherlands: Proposed options to address dividend stripping
16 Dec - Netherlands: Tax proposals in coalition government’s agreement
16 Dec - Poland: Income tax payments deferred until time when profits are distributed
15 Dec - Sweden: Update on risk tax for credit institutions
14 Dec - Cyprus: Temporary reduction of VAT rate for certain supplies of electricity
13 Dec - Czech Republic: Proposed allowance for child care, compensation bonus for entrepreneurs (COVID-19)
13 Dec - Czech Republic: VAT guidance regarding electricity and gas, and for tour operators
10 Dec - Poland: Measures concerning e-vehicle charging stations, subsidy program
10 Dec - Sweden: Proposal to limit use of losses, acquisitions of loss-making companies
9 Dec - Belgium: Measures regarding employees provided company cars, transportation benefits
9 Dec - Belgium: Tax incentives for electric cars, charging stations
9 Dec - Greece: Incentives to encourage investment activities include income tax relief
8 Dec - EU: Code of Conduct, report to ECOFIN
8 Dec - EU: CJEU judgments and referrals, infringement procedures, other developments
7 Dec - EU: Agreement to allow reduced rates of VAT
6 Dec - UK: HMRC report on tax administration for large businesses
6 Dec - UK: R&D tax incentive changes effective April 2023
3 Dec - Belgium: Additional VAT amendments
3 Dec - Italy: Implementation of VAT “quick fixes” directive
3 Dec - Spain: VAT actions required by 31 December 2021 deadline
2 Dec - Spain: MLI ratified, income tax treaties to be modified
2 Dec - Netherlands: Tax relief extended for fourth quarter of 2021 (COVID-19)
2 Dec - EU: VAT gap statistics for 2019
1 Dec - EU: “Public” country-by-country reporting directive published in EU Official Journal
1 Dec - France: Implications of revised VAT reverse-charge on imports
1 Dec - Switzerland: Reduced tax on withdrawals of pension capital (Zurich)
November 2021
30 Nov - Belgium: New income tax treaty signed with France
30 Nov - Estonia: Tax measures and proposals
30 Nov - Germany: BMF guidance on election for corporate tax treatment of partnerships
30 Nov - Germany: Tax proposals in new federal government’s coalition agreement
30 Nov - Poland: Subsidies to support electric vehicle charging, hydrogen refueling projects
26 Nov - Netherlands: Report for conduit companies
24 Nov - Cyprus: DAC6 cross-border arrangements, reporting deadline again extended (31 January 2022)
24 Nov - Switzerland: Considerations for payroll specialists in preparing salary certificates for 2021
23 Nov - EU: Infringement procedures and referrals to CJEU; European Parliament tax-related developments
22 Nov - Hungary: Postponement of e-VAT system
18 Nov - Italy: Tax authority issues ruling, recognizing UK VAT groups after Brexit
18 Nov - Slovakia: VAT amendment requires reporting of bank accounts by 30 November 2021
16 Nov - Netherlands: Status of proposal to increase corporate income tax rate to 25.8%
16 Nov - Netherlands: Status of proposal to tighten earnings stripping rule
15 Nov - Malta: Annual report for exchange of information under mandatory disclosure rules (DAC6)
15 Nov - Norway: Proposed changes to tonnage tax regime
15 Nov - Poland: Proposal to postpone effective date, requirement for electronic excise tax records
15 Nov - Netherlands: Request by tax authorities for information from comparable taxpayers (court decision)
12 Nov - Netherlands: Update on status of 2022 Tax Plan; amendments are adopted
12 Nov - Netherlands: Year-end 2021 tax accounting considerations
12 Nov - Romania: Standard audit file for tax, filing dates and implementation rules
11 Nov - EU: European Parliament formally adopts “public” country-by-country reporting
10 Nov - EU: Developments from European Parliament, OECD and other international institutions
9 Nov - Czech Republic: Bill for digital services tax not approved
9 Nov - Poland: Subsidies for zero-emission vehicle purchases for business owners
9 Nov - Sweden: Extended government support available for companies, May-September 2021 (COVID-19)
8 Nov - Spain: Tax on increase in value of municipal land held unconstitutional (court decision)
8 Nov - Malta: Legislative amendments concerning corporate registration rules
4 Nov - Belgium: Proposed VAT measures pending in draft law
4 Nov - Netherlands: Broader application of VAT exemption for asset management fund exemption
4 Nov - Switzerland: New tax rules for financial institutions in Zurich
3 Nov - Sweden: Proposed “risk tax” for credit institutions
3 Nov - Poland: Parliament passes bill, tax measures in “Polish Deal” pending enactment
October 2021
29 Oct - Poland: Draft legislation regarding family foundations
29 Oct - Switzerland: VAT treatment of vouchers (court decision)
28 Oct - UK: Tax measures proposed in Autumn Budget
28 Oct - Poland: Penalties for payment delays in commercial transactions
28 Oct - Slovakia: Paperless communication system between tax authorities and taxpayers
27 Oct - Belgium: FAQs provide guidance on tax on securities accounts
26 Oct - EU: Summary of tax-related developments, actions from CJEU and European Commission
26 Oct - Germany: Guidance regarding interest on tax underpayments and overpayments
22 Oct - Czech Republic: Waiver of VAT on certain electricity and gas supplies
22 Oct - Ireland: Tax measures in Finance Bill 2021
22 Oct - UK: Revised HMRC approach to correcting CJRS errors (COVID-19)
19 Oct - Malta: Tax measures in budget implementation legislation
19 Oct - Netherlands: Additional amendments regarding corporate income tax rate, earnings stripping rules
19 Oct - Poland: Legislation requiring e-invoices by 2023
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
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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