KPMG report: Guide to taxes on real estate in Central and Eastern Europe

Overview of the key tax aspects related to the real estate sector

Central and Eastern Europe

This guide to taxes on real estate in Central and Eastern Europe provides an overview of the key tax aspects related to the real estate sector in Albania, Bosnia and Herzegovina, Bulgaria, Croatia, Czech Republic, Estonia, Hungary, Lithuania, Montenegro, Poland, Romania, Serbia, Slovakia, and Slovenia.

The following tax topics are addressed:

  • Value added tax
  • Corporate income tax and capital gains
  • Tax depreciation
  • Tax implications of financing investments (thin capitalization, dividends, withholding tax, interest and losses carried forward)
  • Real estate tax
  • Real estate transfer tax

Read a 2021 report prepared by the KPMG member firm in Lithuania  

 

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