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Recent Articles

October 2021

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13 Oct - Czech Republic: Customer liability for VAT when payment made to unpublished bank account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

12 Oct - Poland: Review of proposed legislative changes for corporate and individual taxpayers under “Polish Deal”

11 Oct - EU: CJEU judgments and referrals, infringement procedures, other developments

11 Oct - Finland: Tax-exemption regime for investment funds, possible refund opportunity (CJEU Advocate General opinion)

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: Application of EU Parent-Subsidiary Directive when partnership acts as intermediary (court decision)

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 - Austria: Approaching deadline of 30 September for claiming investment premium for fixed assets, for VAT refunds; standard audit file update

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: Simplification procedure for non-resident tax liability when rights listed in domestic registers

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

5 Aug - Luxembourg: Transposition of EU directive, cross-border distributions of collective investment undertakings

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: Changes to taxation of individuals’ trading income (including partnerships); possible implications for current accounting periods

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 - Austria: Ultimate beneficial owner registry; interest limitation rule; loss claw-back on leaving group; other developments

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 - EU: European Commission expected to act swiftly once global agreement is reached; G20 Finance Ministers endorse key components of the two pillars

12 Jul - Netherlands: Interest deduction on group loan, hybrid elements in group structure (Supreme Court judgment)

12 Jul - Denmark: New rules for foreign UCITS and AIFs regarding retail investors

12 Jul - France: Status of 2021 “corrective" Finance bill; loss carryback measures and capital gains, withholding tax

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)

1 Jul - Spain: Services supplied by agent for performing artists, transactions subject to VAT (CJEU judgment)

1 Jul - Germany: Place of supply of events for VAT purposes

June 2021

30 Jun - Germany: Legislation transposing ATAD measures (exit taxation, CFC rules, hybrid mismatches)

30 Jun - Germany: Merger of profit company into loss company; intercorporate dividend relief on share acquisitions (tax court decisions)

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 - Austria: No fixed establishment for VAT purposes, foreign person without Austrian staff (CJEU judgment)

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 - Czech Republic: VAT amendments regarding cross-border e-commerce; VAT refunds to UK entities post-Brexit

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 - Netherlands: Corporate income tax loss set-off effective 2022; job-related investment allowance withdrawn

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: Attribution of rental income to permanent establishment, application of CFC rules in third-country situations

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)

1 Jun - Poland: Tax proceedings initiated to suspend limitations period; identifying rental and lease revenue

May 2021

28 May - Austria: Repayment of capital or distribution subject to withholding tax; loss carryforward rules; other developments

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

24 May - EU: Consultation on rules to neutralize misuse of shell entities; recommendation on domestic tax treatment of losses

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

14 May - Finland: Withholding tax refunds claimed by Luxembourg SICAV; potential refund opportunities (CJEU judgment)

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: Tax treatment of interest on acquisition loan in intragroup restructuring (court decision)

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 - Cyprus: Legislative changes allowing settlement of overdue tax debts, VAT-related write-offs (COVID-19)

6 May - EU: Resolution of European Parliament on taxing digital economy

5 May - Spain: Transposition of EU directive (DAC6) completed

3 May - Switzerland: Proposal to amend withholding tax and transfer tax regimes regarding bonds, certain dividends

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: Commercial transaction structured in tax-efficient way not “main purpose” of tax avoidance (tax tribunal decision)

23 Apr - UK: Coronavirus job retention scheme; employee eligibility conditions, pay calculations, change effective 1 May 2021 (COVID-19)

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 - France: Withholding tax on dividends paid to EEA life insurance companies; possible refund opportunity

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 - Italy: Withholding tax exemption, interest paid to UK banks during Brexit transition period; possible refund opportunities

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

9 Apr - UK: Tax measures effective in April 2021; super-deduction, off-payroll work, construction industry scheme, business automobile allowance rates 

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 - EU: European Parliament ECON committee vote on digital economy resolution; reporting requirements for digital businesses (DAC7)

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 - Germany: VAT treatment of license granted by underwriting agent to insurer and insurance mediation services (CJEU judgment)

26 Mar - Portugal: Tax on capital gains realized by non-resident on transfer of immovable property (CJEU judgment)

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

23 Mar - Belgium: Deadline extended for filing corporate income tax return for assessment year 2021 (COVID-19)

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: Corporation tax trade loss carryback period temporarily extended for three years of losses, up to £2 million (adjusted for groups)

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

12 Mar - Sweden: VAT on services provided by head office to fixed establishment involving VAT group (CJEU judgment)

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 - EU: Negotiating positions of EU Council and European Parliament, proposal for “public” country-by-country reporting

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 - Spain: Tax regime benefitting professional football clubs; rules on determining state aid (CJEU judgment)

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 - Germany: Legislative proposals to expand and extend tax relief; Phase 3 aid assistance program (COVID-19)

26 Feb - Germany: Limited tax liability for foreign companies through exploitation of rights listed in German public register

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

23 Feb - EU: Summary of tax developments including referrals to CJEU, state aid, local law and regulations (February 2021)

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

10 Feb - EU: Summary of EU tax developments concerns state aid, EU institutions, and local law and regulations (February 2021)

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 - Poland: Proposed levy or advertising contribution, would apply for traditional and online advertising

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 - Belgium: Summary of recent tax developments including UBO register, proposed tax on securities accounts, court decisions

3 Feb - Italy: VAT registration by UK businesses (post-Brexit)

1 Feb - EU: Summary of EU tax developments including CJEU judgments, EC infringement proceedings and referrals  (January 2021)

January 2021

29 Jan - EU: Extension of DAC6 reporting deadlines announced by Belgium, Greece, Sweden

29 Jan - Luxembourg: Disallowed deductions of interest, royalties to “blacklist” jurisdictions; effective 1 March 2021

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 - EU: Resolution of European Parliament, reforming EU list of non-cooperative jurisdictions (“blacklist”)

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)

13 Jan - Finland: Non-resident corporate funds held comparable to Finnish contractual-based funds (court decisions)

12 Jan - Luxembourg: Guidance on interest limitation rules

12 Jan - Netherlands: Adjustments to VAT return for employer-provided gifts, benefits, private use of company cars

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 - Belgium: Temporary VAT relief measures; medical supply and real estate and construction sectors (COVID-19)

28 Dec - Poland: Subsidies for electric vehicle charging stations, hydrogen refueling infrastructure

23 Dec - France: Tax measures in Finance Law for 2021

23 Dec - Poland: Payments to employees for remote work-related internet, electricity not taxable income (COVID-19)

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 - France: Revised approach to determining permanent establishment; income tax and VAT consequences (Conseil d’Etat decision)

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 - Spain: VAT implications of manufacturing and distribution agreement; permanent establishment of non-resident company

14 Dec - UK: Coronavirus job retention scheme (CJRS) claims for November 2020 due 14 December 2020; strict new filing deadlines

14 Dec - UK: HMRC position on late-filing penalties for corporation tax returns; reasonable excuse for late filings (COVID-19)

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 - Netherlands: VAT exemption for collective asset management, possible refund opportunities (Supreme Court decision)

9 Dec - Poland: Retail sales tax, no further delay expected; effective 1 January 2021

9 Dec - Belgium: Pending tax legislation, earnings stripping rules and implementing non-cooperative jurisdictions list

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)

8 Dec - Sweden: New rules for permanent establishment determinations, tax withholding when work performed in Sweden

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 - EU: Summary of EU tax developments including CJEU judgments, Advocate General opinion, referrals; EC developments (November 2020)

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

2 Dec - EU: ECOFIN agreement on reporting requirements for digital businesses (DAC7), views on international issues including the digital economy

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 - Ireland: Weekly cash payments made directly to businesses subject to operating restrictions (COVID-19)

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 - Italy: Draft budget law proposes to repeal withholding tax on dividends distributed to EU/EEA investment funds

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 - Portugal: VAT deductions on professional services related to unrealized acquisition, capital set-aside (CJEU judgment)

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

13 Nov - UK: Job retention scheme is extended; deadline for claims for periods before November 2020 (COVID-19)

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

5 Nov - Belgium: Tax on securities accounts; specific anti-abuse measure effective retroactively (30 October 2020)

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)

2 Nov - UK: HMRC guidance on enhanced coronavirus job support scheme, expected introduction in 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 - EU: Summary of EU tax developments including Advocate General opinions, EC developments (October 2020)

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

26 Oct - Netherlands: Withholding tax on dividends paid to foreign investment funds (Dutch Supreme Court decision)

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 - Poland: Tax on retail sector, 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 - Austria: Refund of withholding tax allowed Canadian pension fund; possible refund opportunities for non-EU entities

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 - Montenegro: Measures requiring e-filing of VAT returns, changes to items subject to “reduced VAT rate”

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 - EU: Updated “blacklist” of non-cooperative jurisdictions (Anguilla and Barbados added; Cayman Islands and Oman removed)

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) 

2 Oct - Belgium: Tax plans of new coalition government

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

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

23 Sep - Ireland: Possible tax measures for 2021 budget

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

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

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

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

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

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

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

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

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

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

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

10 Sep - EU: Report of VAT gap for 2018

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

August 2020

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

July 2020

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

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

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

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

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

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

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

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

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

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

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

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

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

24 Jul - UK: Draft legislation for Finance Bill 2021

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

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

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

23 Jul - Slovakia: VAT law changes proposed

22 Jul - Romania: Changes to instructions for VAT exemptions

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

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

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

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

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

15 Jul - Belgium: Proposal for digital services tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

June 2020

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

16 Jun - Hungary: Retail tax measures enacted

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

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

15 Jun - Norway: Amendments to petroleum tax law

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

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

11 Jun - Czech Republic: MLI deposited with OECD

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

2 Jun - Romania: Tax card for 2020

May 2020

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

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

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

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

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

27 May - Portugal: Investment protection agreement with Angola

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

6 May - Switzerland: VAT refund claims due June 2020

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

5 May - Sweden: Proposed withholding tax on dividends

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

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

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

April 2020

30 Apr - Germany: VAT group rules referred to CJEU

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

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

30 Apr - Norway: Proposed amendments to petroleum tax regime

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

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

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

28 Apr - Cyprus: Monthly VAT return requirement

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

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

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

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

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

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

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

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

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

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

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

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

21 Apr - Turkey: Digital services tax, a primer

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

March 2020

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

24 Mar - Luxembourg: DAC6 transposition, Protocol with France

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

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

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

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

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

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

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

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

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

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

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

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

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

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

21 Mar - UK: Finance Bill 2020 published

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

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

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

20 Mar - Turkey: Digital services tax, update

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

16 Mar - Spain: Digital services tax legislation, update

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

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

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

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

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

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

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

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

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

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

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

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

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

11 Mar - Czech Republic: VAT treatment of benefit cards

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

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

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

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

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

9 Mar - UK: Budget scheduled for 11 March 2020

9 Mar - UK: Tax treaty network update

5 Mar - Norway: Overview of tax system in 2020

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

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

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

4 Mar - Sweden: Details about plastic bag tax

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

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

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

3 Mar - Iceland: Tax facts for 2020

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

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

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

February 2020

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

27 Feb - Serbia: Individual income tax returns for 2019

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

25 Feb - Austria: Update on digital services tax

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

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

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

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

21 Feb - Norway: VAT on e-commerce

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

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

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

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

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

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

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

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

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

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

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

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

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

12 Feb - Portugal: Car registration tax referred to CJEU

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

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

7 Feb - Italy: Overview of digital services tax

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

7 Feb - UK: Brexit tax implications, EU directives

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

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

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

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

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

January 2020

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

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

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

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

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

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

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

29 Jan - Switzerland: Tax reform implications for individual taxpayers

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

24 Jan - EU: Status of ultimate beneficial ownership registers

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

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

21 Jan - France: Update on digital services tax

21 Jan - Italy: Details of digital services tax

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

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

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

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

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

20 Jan - Czech Republic: Tax administration clarifies VAT amendments

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

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

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

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

15 Jan - Slovenia: VAT measures effective in 2020

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

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

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

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

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

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

10 Jan - UK: Budget scheduled for 11 March 2020

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

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

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

8 Jan - Croatia: Tax changes effective 1 January 2020

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

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

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

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

3 Jan - Belgium: Earnings stripping rules, clarifying decree

2019 Articles

December 2019

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

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

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

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

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

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

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

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

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

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

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

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

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

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

16 Dec - Bulgaria: VAT measures effective in 2020

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

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

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

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

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

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

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

11 Dec - EU: Amended financial transaction tax proposal

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

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

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

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

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

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

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

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

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

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

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

6 Dec - UK: Updated guidelines, executive remuneration

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

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

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

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

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

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

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

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

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

November 2019

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

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

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

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

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

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

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

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

21 Nov - Czech Republic: Digital services tax, update

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

21 Nov - EU: VAT directive concerning payment service providers

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

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

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

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

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

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

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

14 Nov - Hungary: Bad debts and VAT refund opportunities

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

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

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

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

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

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

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

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

8 Nov - UK: Structures defined for capital allowance purposes

8 Nov - EU: ECOFIN discusses digital taxation agenda; Belize removed from tax haven “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: Exclusion from hybrid mismatch rules for regulatory capital instruments, amended to comply with ATAD

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

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

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

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

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

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

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

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