KPMG's global editions of TaxNewsFlash are maintained and distributed by KPMG in the United States. When you click the hyperlinks below, you will be directed away from this page owned by KPMG International and redirected to a page owned by KPMG in the United States.  

Recent Articles

June 2022

27 Jun - Estonia: Reduced VAT on media outlets and excise duty on special-purpose diesel fuel

27 Jun - Serbia: Reminder of 1 July 2022 deadline for certain e-invoice obligations

27 Jun - UK: Background and implications of delayed implementation of Pillar Two

27 Jun - UK: Draft legislation for “windfall tax” on extraordinary oil and gas profits

27 Jun - UK: Payment of qualifying tax-free bonuses by employee-owned companies

24 Jun - Austria: R&D measures in proposed legislation, “green taxes,” group tax rules, other developments

23 Jun - Denmark: New VAT rules regarding transport services

22 Jun - Cyprus: Reduced rate of 3% tax on interest from certain savings certificates and bonds

22 Jun - Germany: Dividend withholding tax refund rules; reimbursing withholding tax on dividends received from portfolio investments (CJEU judgment) 

21 Jun - Poland: Transactions involving alternative investment company; ruling providing tax exemption applies to all manufacturing income

21 Jun - Poland: Update on mandatory e-invoicing, proposed extension of 0% VAT rate to support Ukraine

20 Jun - EU: Report of ECOFIN to European Council on tax issues including Pillar Two, minimum tax, harmful tax practices, preferential tax regimes, non-cooperative jurisdictions

17 Jun - EU: Proposal for EU minimum tax directive; update after ECOFIN Council meeting

17 Jun - Belgium: FAQs on VAT treatment of furnished accommodations

17 Jun - Denmark: Interest surcharges for tax corrections, including for VAT, enacted

17 Jun - EU: Latest court decisions, CJEU referral, EC and European Parliament developments

17 Jun - Sweden: Property tax investigation regarding industrial properties

16 Jun - Sweden: Revised proposal for legislation regarding withholding tax on dividends

16 Jun - KPMG report: Update on tax control framework requirements

14 Jun - UK: Implementation of Pillar Two delayed

14 Jun - Hungary: New "extra profit" surtaxes, financial transaction taxes, and other miscellaneous tax increases

14 Jun - Poland: Amendments to legislation implementing the “Polish Deal”

14 Jun - Poland: Deductibility of U.S. withholding tax on dividends (court decision)

14 Jun - Poland: Extension of anti-inflation measures, including VAT, sales and excise tax rate reductions and exemptions

14 Jun - Portugal: VAT rate for elevator repairs and maintenance (CJEU judgment)

14 Jun - Switzerland: Valuation of unlisted shares for wealth tax purposes

14 Jun - Czech Republic: Proof of expenses for intermediary services on imports from China

14 Jun - Czech Republic: VAT perspective on early termination of energy supplies; VAT treatment of promotional events

13 Jun - Czech Republic: Proposed extension of extraordinary tax depreciation regime to 2022-2023 (COVID-19)

13 Jun - Czech Republic: Proposed increase in VAT registration limit, income limit for applying lump-sum tax regime

13 Jun - Belgium: Extension of VAT filing deadlines

10 Jun - Luxembourg: New income tax treaty with UK is signed

10 Jun - UK: CFC group finance company partial exemption rules constitute unlawful state aid (EU General Court)

10 Jun - UK: Office of Tax Simplification review of taxation of income from real property

10 Jun - UK: Future of remittance basis of taxation

9 Jun - Greece: New law introduces incentives for collaborations and corporate restructurings

8 Jun - EU: Reporting obligations under carbon border adjustment mechanism beginning 2023

8 Jun - Romania: New rules on taxation of capital gains earned through "intermediaries"

7 Jun - Netherlands: Transfers of real property qualified as transfers of going concern for VAT purposes (court decisions)

6 Jun - Poland: Reduced interest rate on voluntary payments, exchange rate for corrective VAT invoices (court decisions)

2 Jun - Switzerland: Possible revisions of VAT law include measures affecting electronic platforms

May 2022

31 May - Germany: Energy-related lump-sum payment for employees, payroll tax implications for employers

31 May - Germany: Fourth coronavirus tax assistance act (COVID-19)

31 May - Germany: Guidance on repayments of contributions by non-EU corporations

31 May - Germany: Summary of VAT developments

31 May - Germany: Withholding tax on provision of the use of know-how for unlimited period of time (court decision)

31 May - Poland: Consultations on individual tax forms, changes due to “Polish Deal” program

31 May - Poland: Debts that are sold can no longer be charged into tax-deductible costs (court decision)

31 May - Poland: Fixed establishment of German entity under VAT law (court decision)

31 May - Slovakia: Tax administration aims to remove duplicate taxpayer accounts from portal

27 May - UK: “Windfall tax” on extraordinary oil and gas profits announced

27 May - UK: Employment-related securities annual returns due 6 July 2022

27 May - UK: HMRC “off-payroll working” enforcement regime

27 May - Greece: Extension of deadline for submission of sales and purchases data

24 May - EU: Status regarding proposal for EU minimum tax directive

24 May - EU: CJEU infringement procedure and referral; developments from EC, European Parliament, and OECD

24 May - Netherlands: 2022 Spring Memorandum proposed tax measures

24 May - Netherlands: New policy statement on insurance premium tax

23 May - Netherlands: Supreme Court decisions in cases concerning “Box 3” (wealth tax)

23 May - Denmark: Legislative proposals regarding interest surcharges for tax corrections, including for VAT

23 May - Ireland: Implications of support measures for retailers ending (COVID-19)

23 May - Poland: National e-invoicing system; contractual penalties for VAT withdrawal; VAT grouping provisions

20 May - Sweden: Guidance regarding permanent establishment determinations for employees working from home

19 May - France: “Précompte” system of dividends taxation is contrary to EU law (CJEU judgment)

19 May - Switzerland: R&D tax incentives for the pharmaceutical, biotechnology and medtech sectors

17 May - Luxembourg: FAQ on mandatory disclosure rules (DAC6)

17 May - Poland: Proposed extension through 31 July 2022 of anti-inflation measures, including sales and excise tax exemptions and reductions

17 May - Poland: Right of perpetual usufruct of land is fixed asset for corporate income tax purposes (court decision)

16 May - Malta: Payment of taxes deferred under tax deferral relief program (COVID-19)

16 May - Poland: Update on legislation implementing the “Polish Deal”

16 May - UK: Consultation on proposed reforms to capital allowances regime

16 May - UK: Determining whether a contract is within the scope of the off-payroll working rules (court decisions)

12 May - Switzerland: VAT analysis of tokenized commodities trading

11 May - EU: Developments from CJEU Advocate General, European Parliament, and OECD

11 May - EU: Proposed debt-equity bias reduction allowance

11 May - Spain: Details about tax on landfill, waste incineration

10 May - Belgium: Extension of VAT deadline

10 May - Czech Republic: Amendment to Act on register of beneficial owners

10 May - Czech Republic: Temporary reduction in fuel excise duties, VAT treatment of fuel cards, interest on retained VAT deductions

10 May - Poland: Tax effects of changing state of pandemic (COVID-19)

10 May - Serbia: Tax card for 2022

9 May - Greece: Obligations to submit sales and purchases data

6 May - Belgium: Update on VAT refund procedures and temporary measure for demolition and reconstruction

6 May - Malta: FAQs on mandatory disclosure rules (DAC6)

5 May - France: Revised guidelines on VAT exemption for insurance and related services

5 May - Switzerland: Intercantonal compensation for real estate losses recognized by pension funds

4 May - Austria: VAT and income tax treatment of donations to Ukraine; other developments

3 May - Italy: Withholding tax exemption on cross-border interest payments applied on look-through basis (court decision)

3 May - Switzerland: Tax transparency reporting statistics and global minimum tax update

2 May - Estonia: Recent tax-related developments, including required reporting of construction works

2 May - Germany: “Leasing” of virtual land in online game not subject to VAT; other VAT developments

2 May - Malta: Reduced tax rates on transfers of immovable property extended until September 2022 (COVID-19)

2 May - Netherlands: “Box 3” (wealth tax) and plan for future restoration of rights

2 May - UK: Additional compliance requirements under hybrid mismatch rules

2 May - UK: Significant changes to taxation of professional partnerships

2 May - UK: Withholding tax on manufactured overseas dividends allowed under EU law (Supreme Court decision)

April 2022

28 Apr - Luxembourg: Tax exemption under participation regime, beneficial ownership and withholding tax refunds (court decisions)

28 Apr - Spain: Excise taxes on non-reusable plastic packaging, landfills

28 Apr - Spain: Requirements for invoicing computer software and standardized record format

27 Apr - Belgium: Requirement to report information about tourist accommodations not contrary to EU law (CJEU judgment)

27 Apr - EU: CJEU, General Court, European Parliament, and OECD updates (April 2022)

27 Apr - EU: Recommendation to strengthen VAT cooperation with Norway

26 Apr - Germany: Arrangements for cross-border workers extended for the last time through June 2022 (COVID-19)

26 Apr - Germany: Contribution gain II due to change of legal form (court decision)

26 Apr - Germany: Disallowance of final losses incurred by UK permanent establishment held valid (CJEU Advocate General opinion)

26 Apr - Germany: Revision of coordinated decree of federal states on trade tax add-backs

26 Apr - Greece: Guidance on intra-community transactions, or “quick fixes,” for VAT purposes

26 Apr - Greece: Recent tax law changes

26 Apr - Poland: Individual income tax amendments to “Polish Deal”; online purchases via foreign sites taxable; VAT on invoices

22 Apr - Gibraltar: Exemption regime for royalties constitutes unlawful state aid (EU General Court)

19 Apr - Netherlands: “Box 3” (wealth tax) and restoration of rights; future and pending legal proceedings

19 Apr - Poland: Real estate reporting; taxpayer information sharing; tax-deductible costs; auxiliary services and VAT

19 Apr - Sweden: Bank tax measure, reduced energy tax for farmers in spring budget

18 Apr - Albania: New minimum salary and changes in employment income taxation

15 Apr - Poland: Closure of public consultation regarding new amendments to “Polish Deal”

14 Apr - Poland: New VAT-R form template; exemption from excise tax on energy products (CJEU judgment)

14 Apr - Poland: Ruling on application of new rule on depreciation for real estate companies

14 Apr - Serbia: VAT refunds to foreign taxpayers for 2021

14 Apr - KPMG report: Comments in response to UK consultation on global minimum corporate tax

14 Apr - UK: Guidance on residential property developer tax

14 Apr - EU: Directive on reduced rates of VAT

13 Apr - EU: International tax developments, possible domestic and cross-border implications

13 Apr - Belgium: Compatibility of EU mandatory disclosure rules (DAC6) notification obligations with EU law (CJEU Advocate General opinion)

13 Apr - Norway: Revised proposal for a new petroleum tax system

12 Apr - Czech Republic: VAT considerations regarding donations to Ukraine, leaseback transactions, one-stop-shop (OSS) regime

12 Apr - EU: Excise tax rates for alcohol; public consultation and request for comments

12 Apr - KPMG report: OECD’s proposed cryptoasset reporting framework

11 Apr - Latvia: Corporate income tax changes include measures for “doubtful debts,” interest expense limits

11 Apr - Latvia: Information about results of tax audits, taxpayer compliance publicly available

11 Apr - Latvia: No VAT on delivery of goods to Ukraine

8 Apr - Romania: Determining VAT liability when affiliated entity or subsidiary provides services and resources (CJEU judgment)

7 Apr - Finland: French corporate-form fund held comparable with contractual-based fund; refund opportunities (CJEU judgment)

7 Apr - Belgium: Guidance regarding amended VAT exemption for medical professions and hospitals

7 Apr - Netherlands: Update on bill to implement EU Directive on reporting obligations of digital platforms (DAC7)

6 Apr - Netherlands: Proposed employee share option rights tax measure postponed

6 Apr - Cyprus: Extension of filing date for income tax returns for 2020, companies and self-employed

6 Apr - KPMG report: Comments in response to EU public consultation on “Unshell” Directive proposal

6 Apr - EU: Implementing regulation on VAT and e-commerce transactions; guidance for payment service providers

5 Apr - EU: No agreement on revised proposal for minimum tax directive (ECOFIN Council meeting 5 April 2022)

5 Apr - OECD: New inventory of tax technology initiatives

4 Apr - Poland: Reporting by real estate companies; interest on tax overpayments by foreign investment funds

1 Apr - France: Administrative guidance regarding digital services tax held invalid (Conseil d'Etat decision)

1 Apr - Lithuania: Tax card for 2022

1 Apr - Poland: Update on mandatory use of electronic invoices, VAT implications

1 Apr - UK: Costs for gas storage cavities do not qualify for capital allowances (Court of Appeal decision)

1 Apr - UK: Deductions for lapsed employee share options (Supreme Court decision)

1 Apr - UK: Enterprise management incentives review extended

1 Apr - UK: Issues relating to transition to electric company car fleet

1 Apr - UK: Reduction in basic rate of income tax in 2024 under “Spring Statement 2022” tax plan

1 Apr - UK: R&D incentives and capital allowances under “Spring Statement 2022” tax plan

March 2022

31 Mar - Belgium: Temporary VAT rate reduction for supplies of electricity, gas, solar panels and heaters, face masks (COVID-19)

31 Mar - Germany: VAT relief measures in response to war in Ukraine

31 Mar - Italy: New energy tax measures including windfall profits tax; Ukraine-related tax relief measures

30 Mar - EU: CJEU, European Commission, European Parliament, and OECD updates (March 2022)

29 Mar - OECD: IT-format to support global tax reporting framework for digital platforms

29 Mar - Poland: New structure of electronic form for VAT invoices

29 Mar - Switzerland: Reminder to claim VAT refund for 2021 before June 2022 deadline

28 Mar - Germany: Attribution of profits of permanent establishment without personnel (court decision)

28 Mar - Germany: Draft law amending interest on back taxes and tax refunds

28 Mar - Germany: Updated guidance on useful lives of computer hardware and software

25 Mar - Malta: Tax amendments regarding transfers of certain categories of immovable property

25 Mar - North Macedonia: VAT and excise tax changes

25 Mar - Poland: Possible amendments to tax measures in “Polish Deal”

24 Mar - Poland: Protocol to income tax treaty with the Netherlands scheduled to enter into force

24 Mar - UK: Tax plan from “Spring Statement 2022”

21 Mar - Belgium: Temporary tolerance for VAT deduction for mixed-use cars (COVID-19)

21 Mar - Poland: Reporting deadlines for corporate income tax, information returns of real estate companies

21 Mar - Serbia: Tax implications of IFRS 9, deductibility of receivables

21 Mar - UK: Guidance on basis period reforms for taxpayers subject to income tax on trading income

21 Mar - UK: Guidance prevents mismatches on currency risk hedges on future share transactions 

21 Mar - UK: Qualifying asset holding company regime set to launch 1 April 2022

21 Mar - UK: VAT incurred in selling shares may be recoverable (tribunal decision)

18 Mar - Belgium: Temporary VAT tolerance for donations to Ukraine

18 Mar - Denmark: Proposed ceiling for deduction of salary expenses

18 Mar - Portugal: Taxation of dividends received by foreign UCITS contrary to EU law (CJEU judgment)

18 Mar - Serbia: Measurement of inventory, write-downs for impairment of assets

17 Mar - Austria: Expenses related to correct implementation of SAP S/4HANA for tax and accounting purposes; other developments

17 Mar - EU: CJEU Advocate General opinions, EC and European Parliament updates

16 Mar - EU: ECOFIN fails to reach agreement on revised minimum tax directive

16 Mar - Greece: Guidance on controlled foreign corporations

16 Mar - Italy: New rules for recovery of VAT with credit notes

16 Mar - Serbia: Individual income tax returns for 2021 due 16 May 2022

14 Mar - Bulgaria: Sale-leaseback agreements, transposition of EU directive, other corporate income tax measures

11 Mar - Ireland: Extended subsidy and support in “Spring Finance Bill” (COVID-19)

11 Mar - Luxembourg: Proposal to amend interest limitation rules, to capture EU securitization vehicles

11 Mar - Sweden: Proposals regarding fees for licensing of gaming software

10 Mar - Poland: Limit on tax-deductible debt financing costs (court decision)

8 Mar - Ireland: Update of support measures for businesses and employers (COVID-19)

8 Mar - KPMG report: Comments in response to EC public consultation on proposal for minimum tax directive

8 Mar - UK: Failure to apply customs control measures, imports of textiles and footwear from China (CJEU judgment)

7 Mar - Poland: VAT, tax relief measures related to conflict in Ukraine

7 Mar - Czech Republic: Overview of possible tax legislative changes

4 Mar - Czech Republic: Adequate proof, VAT exemption for supplies of goods to EU customers (court decision)

4 Mar - Czech Republic: No revaluation of advances made in foreign currency toward fixed asset purchases (court decision)

4 Mar - Portugal: Fees for consultation, registration for medical procedures exempt from VAT

4 Mar - Lithuania: Corporate income tax incentives for investment projects

4 Mar - UK: Consultation concerning proposal for online sales tax 

4 Mar - UK: Notification requirement for uncertain income tax treatments regarding payroll

4 Mar - UK: “Ring fence” taxation of profits related oil production from continental shelf (Upper Tribunal decision)

3 Mar - Romania: Tax card for 2022

2 Mar - Belgium: Temporary reduction of VAT rate, electricity for residential use

2 Mar - Sweden: Tax agency’s new rules for information reporting by certain foreign companies

1 Mar - EU: CJEU judgments, infringement procedures, and referrals; OECD updates

February 2022

25 Feb - Germany: Guidance on dual consolidated loss rule

25 Feb - Germany: Guidance on royalty deduction limitation rule; application to FDII

25 Feb - Germany: Status of income tax treaties

25 Feb - Germany: Tax relief measures in legislative proposals include loss carryback and loss offsetting extensions (COVID-19)

24 Feb - Germany: Rules for VAT groups addressed by CJEU Advocate General; other VAT developments

24 Feb - EU: Updates to list of non-cooperative jurisdictions

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

24 Feb - Poland: Goodwill not subject to “capital duty” (court decision)

23 Feb - Italy: Luxembourg fund exempt from withholding tax on Italian dividends; refund opportunities (court decision)

23 Feb - UK: Overview of recent changes to trust registration requirements

21 Feb - Bulgaria: VAT provisions effective in February 2022

21 Feb - Italy: Spanish funds exempt from withholding tax on dividends from Italian companies; refund opportunity

21 Feb - Luxembourg: Real estate-related tax obligations of selected investment fund vehicles

21 Feb - Poland: VAT correction benefiting from bad-debt relief allowed (court decision)

18 Feb - Czech Republic: Tax card for 2022

18 Feb - Poland: Real estate companies, balance sheet valuation vs. tax deductible depreciation

18 Feb - UK: Eligibility of various costs associated with developing windfarms for capital allowances purposes (First-tier Tribunal)

18 Feb - UK: HMRC’s new decentralised finance guidance regarding cryptoassets, distributed ledger technology

18 Feb - UK: Plant vs. premises for capital allowances purposes (Upper Tribunal)

17 Feb - Albania: Amendments to beneficial owners registry law

17 Feb - Isle of Man: No major tax changes in 2022 budget

17 Feb - Italy: Guidance, details about “patent box” regime

17 Feb - Sweden: Tax exemption for industrial activities under energy tax law

16 Feb - Spain: Financing structure challenged, tax authorities look through Dutch entity to impose withholding tax on U.S. entity

16 Feb - Italy: Luxembourg fund exempt from withholding tax on dividends from Italian companies (court decision)

15 Feb - EU: CJEU judgments and referrals, infringement procedures, other developments

14 Feb - Cyprus: Protocols with Germany and Switzerland in effect

14 Feb - Denmark: Opportunity under new approach for allocating employment income between Denmark and Sweden

14 Feb - Netherlands: Revised government position concerning taxation of severance payments, cross-border workers

14 Feb - Switzerland: Swiss companies subject to German royalty deduction limitation rule

14 Feb - Poland: Environmental reporting for 2021 and related fees – due dates

11 Feb - Poland: Depreciation rates can be adjusted any time before limitations period expires (court decision)

10 Feb - Cyprus: Installment payments of VAT available for period ending 31 December 2021

10 Feb - Italy: Changes to cooperative compliance regime

10 Feb - Spain: Penalties and sanctions imposed on failures to declare overseas assets (CJEU judgment)

10 Feb - Switzerland: Possible referendum on reform of withholding and stamp taxes

9 Feb - Netherlands: Tax inspector collective decision on Box 3 (wealth tax) class-action appeal

9 Feb - Sweden: Proposals to amend measures under “chemical tax”

7 Feb - Czech Republic: Proving internet advertising expenses

7 Feb - Poland: Corporate reporting deadlines for 2021 to be extended

4 Feb - Slovenia: VAT amendments effective in 2022

4 Feb - Sweden: Cryptocurrency mining eligible for energy tax relief (court decision)

4 Feb - UK: Finance Bill 2022 passed; final amendments include new tax on energy retailers

4 Feb - UK: HMRC verifying companies included coronavirus job retention scheme (CJRS) grants in taxable income

3 Feb - Lithuania: Amendments to corporate income tax law

3 Feb - Switzerland: Business restructurings may result in exit taxes

2 Feb - Switzerland: R&D tax incentives for the food and beverage sector

2 Feb - Switzerland: Increased private share for company cars, considerations for VAT returns

2 Feb - Finland: Non-resident funds, review of recent tax developments

2 Feb - Ireland: Potential VAT compliance changes

2 Feb - Serbia: Rules concerning VAT invoices

1 Feb - EU: Summary of tax-related developments, actions from CJEU and European Commission

January 2022

31 Jan - Sweden: Refunds of input VAT on acquisitions used in EU sales

31 Jan - Poland: Reduced VAT rates on certain goods, through 31 July 2022

28 Jan - Poland: National e-invoicing system effective 1 January 2022

28 Jan - Ireland: Employee share participation schemes, filing deadline 31 March 2022

27 Jan - Belgium: Walloon decree for “fairer tax” effective 1 January 2022

27 Jan - Slovakia: Rules and reporting obligations, reverse hybrid entities

27 Jan - Spain: Law requiring Spanish tax residents to report overseas assets or rights is contrary to EU law (CJEU judgment)

26 Jan - Austria: Court decisions on goodwill depreciation and loss carryforwards; other developments

26 Jan - Belgium: Special tax regime for registered taxpayers, new rules effective 1 January 2022

26 Jan - Germany: Arrangements for cross-border workers extended through March 2022 (COVID-19)

26 Jan - Germany: Guidance on research allowance, granted as R&D tax incentive

26 Jan - Germany: Regulation to implement anti-tax haven legislation

25 Jan - Poland: Reduced VAT rates on natural gas and electricity, ending January 2022

21 Jan - Belgium: Partial exemption of wage withholding tax for researchers

21 Jan - Italy: Review of tax measures in 2022 budget law

21 Jan - UK: Consultation on domestic implementation of Pillar Two rules

21 Jan - UK: Pillar Two concept of international shipping and boundaries of UK tonnage tax regime

21 Jan - UK: Registration of certain employee benefit trusts and employee ownership trusts

21 Jan - UK: Updated HMRC guidance on notification of uncertain tax treatments

20 Jan - France: Foreign head offices providing services to French branches subject to VAT

20 Jan - Montenegro: Tax amendments include reduced VAT rates, progressive taxation of corporate profits

19 Jan - Albania: Changes to tax legislation effective 2022

19 Jan - EU: Report including CJEU judgment, European Commission and European Parliament developments

19 Jan - Ireland: Updated guidance on employment wage subsidy scheme, extended to 30 April 2022 (COVID-19)

19 Jan - Montenegro: Amendments to individual income tax and labor laws effective 1 January 2022

18 Jan - Poland: Deadline to submit real estate tax returns is 31 January 2022

18 Jan - Switzerland: Implementation of Pillar Two global minimum tax

18 Jan - Belgium: New reporting requirements for “costs proper to the employer” beginning 1 January 2022

14 Jan - Belgium: Draft legislation to provide an exception to justification requirement for certain costs

14 Jan - Croatia: Corporate profit tax interest rate on loans between related parties

14 Jan - Czech Republic: Information on claiming uncertain tax losses

14 Jan - Czech Republic: Tax base reduction for bonuses paid by pharmaceutical companies to insurance companies

14 Jan - Czech Republic: VAT changes in 2022

14 Jan - Netherlands: Guidance on the Good Practices Tax Control Framework

13 Jan - Switzerland: Proposed VAT rate increase, to fund Swiss pension system

12 Jan - Cyprus: New forms for healthcare, other contributions from interest and dividend payments

12 Jan - Poland: Advance payments of individual income tax, implications for employers

11 Jan - UK: Public consultation on implementation of Pillar Two

10 Jan - Albania: Anti-money laundering measures include rules regarding beneficial owners, enhanced due diligence measures

10 Jan - Bulgaria: Reduced VAT rate extended through 2022

10 Jan - Moldova: Tax card for 2022

7 Jan - Belgium: VAT amendments enacted

7 Jan - UK: Draft regulations designed to prevent tax mismatches, derivatives used to hedge currency risk on anticipated future share transactions

7 Jan - UK: Tax issues, transactions involving leases of property or plant/machinery

6 Jan - Malta: Reporting requirements for goods transported within EU

5 Jan - Bulgaria: Single-use plastics, lightweight plastic bags prohibited

5 Jan - Cyprus: Income tax treaty with Jordan

5 Jan - Cyprus: Tax card for 2022

5 Jan - Finland: Withholding tax refund awarded Luxembourg SICAV (court decision); possible refund opportunities

4 Jan - Greece: VAT and real estate transfer tax measures

3 Jan - Malta: Tax on profits derived from assignment of rights deferred to end of 2022

3 Jan - Serbia: Property tax legislative changes effective in 2022

3 Jan - Ukraine: VAT on digital services (20%)

2021 Articles

December 2021

28 Dec - Poland: Measures to require companies to implement whistleblower protection system

23 Dec - Poland: Protocol to tax treaty with the Netherlands

23 Dec - Belgium: Circular concerning VAT treatment of charging facilities and charging of electric vehicles

23 Dec - Belgium: Arrangements for cross-border workers extended into 2022 (COVID-19)

23 Dec - Belgium: Reconstruction reserve regime allows certain profits to be exempt from tax (COVID-19)

23 Dec - EU: Proposed directive to neutralize misuse of shell entities for tax purposes

22 Dec - EU: Directive to implement Pillar Two is proposed

22 Dec - Finland: New schedule of processing fees for foreign UCITS funds, effective 1 January 2022

22 Dec - Netherlands: No VAT recovery, certain promotional gifts or staff benefits

22 Dec - Netherlands: Status of tax legislative measures in 2022 Tax Plan

22 Dec - Cyprus: Additional corporate tax residency test

22 Dec - Cyprus: Withholding tax, payments made to companies in EU “blacklist” jurisdictions

21 Dec - Belgium: Guidance clarifying VAT exemption for medical and hospital care

21 Dec - EU: Report of tax developments including actions in CJEU, EC, EU Council

21 Dec - Germany: Guidance regarding VAT treatment of consignment stock

21 Dec - Netherlands: “Climate tax” proposals include energy tax measures

20 Dec - Italy: VAT measures for 2022, converted into law

20 Dec - Luxembourg: Overview of certain tax developments for 2022

20 Dec - Sweden: “Expert” tax relief (court decision)

20 Dec - Sweden: Proposed economic, tax relief for businesses (COVID-19)

17 Dec - OECD: Forum’s discussion of tax administration issues, two-pillar solution, digital transformation

17 Dec - Slovakia: Proposals to support businesses (COVID-19)

17 Dec - UK: Cryptocurrency platforms potentially in scope of digital services tax

16 Dec - Luxembourg and Ireland: Opinion of CJEU Advocate General regarding tax rulings issued to multinational entities

16 Dec - Belgium: New measures regarding late payments with regard to commercial transactions

16 Dec - Netherlands: Proposed options to address dividend stripping

16 Dec - Netherlands: Tax proposals in coalition government’s agreement

16 Dec - Poland: Income tax payments deferred until time when profits are distributed

15 Dec - Sweden: Update on risk tax for credit institutions

14 Dec - Cyprus: Temporary reduction of VAT rate for certain supplies of electricity

14 Dec - Sweden: Current rules limiting deductions for intra-group interest payments held contrary to EU law (court judgment)

13 Dec - Austria: Proposed tax relief for income from debt forgiveness; treatment of interest from hedging transactions

13 Dec - Czech Republic: Proposed allowance for child care, compensation bonus for entrepreneurs (COVID-19)

13 Dec - Czech Republic: VAT guidance regarding electricity and gas, and for tour operators

10 Dec - Belgium: New reporting requirements of financial institutions (banks and insurance companies) by 31 January 2022

10 Dec - Poland: Measures concerning e-vehicle charging stations, subsidy program

10 Dec - Sweden: Proposal to limit use of losses, acquisitions of loss-making companies

9 Dec - Belgium: Measures regarding employees provided company cars, transportation benefits

9 Dec - Belgium: Tax incentives for electric cars, charging stations

9 Dec - Greece: Incentives to encourage investment activities include income tax relief

9 Dec - Netherlands: Proposal concerning final settlement of dividend withholding tax for cross-border reorganizations

8 Dec - EU: Code of Conduct, report to ECOFIN

8 Dec - EU: CJEU judgments and referrals, infringement procedures, other developments

7 Dec - EU: Agreement to allow reduced rates of VAT

7 Dec - Netherlands: VAT recovery based on bank’s “actual use method” (opinion of Advocate General to Supreme Court)

6 Dec - UK: HMRC report on tax administration for large businesses

6 Dec - UK: R&D tax incentive changes effective April 2023

3 Dec - Belgium: Additional VAT amendments

3 Dec - Italy: Implementation of VAT “quick fixes” directive

3 Dec - Spain: VAT actions required by 31 December 2021 deadline

2 Dec - Spain: MLI ratified, income tax treaties to be modified

2 Dec - Netherlands: Tax relief extended for fourth quarter of 2021 (COVID-19)

2 Dec - EU: VAT gap statistics for 2019

1 Dec - EU: “Public” country-by-country reporting directive published in EU Official Journal

1 Dec - France: Implications of revised VAT reverse-charge on imports

1 Dec - Switzerland: Reduced tax on withdrawals of pension capital (Zurich)

November 2021

30 Nov - Belgium: New income tax treaty signed with France

30 Nov - Estonia: Tax measures and proposals

30 Nov - Germany: BMF guidance on election for corporate tax treatment of partnerships

30 Nov - Germany: Tax proposals in new federal government’s coalition agreement

30 Nov - Poland: Subsidies to support electric vehicle charging, hydrogen refueling projects

26 Nov - Netherlands: Report for conduit companies

24 Nov - Cyprus: DAC6 cross-border arrangements, reporting deadline again extended (31 January 2022)

24 Nov - Switzerland: Considerations for payroll specialists in preparing salary certificates for 2021

23 Nov - EU: Infringement procedures and referrals to CJEU; European Parliament tax-related developments

23 Nov - Luxembourg: Pre-approval process for beneficial withholding tax rate under income tax treaty with Taiwan

22 Nov - Hungary: Postponement of e-VAT system

22 Nov - UK: HMRC guidance on capital allowance, structures and buildings allowance, and stamp duty land tax reliefs available in freeport tax sites

18 Nov - Italy: Tax authority issues ruling, recognizing UK VAT groups after Brexit

18 Nov - Romania: Cancellation and reissuance of invoice, no implications for VAT refund period (CJEU judgment)

18 Nov - Slovakia: VAT amendment requires reporting of bank accounts by 30 November 2021

16 Nov - Netherlands: Status of proposal to increase corporate income tax rate to 25.8%

16 Nov - Netherlands: Status of proposal to tighten earnings stripping rule

15 Nov - Malta: Annual report for exchange of information under mandatory disclosure rules (DAC6)

15 Nov - Norway: Proposed changes to tonnage tax regime

15 Nov - Poland: Proposal to postpone effective date, requirement for electronic excise tax records

15 Nov - Netherlands: Request by tax authorities for information from comparable taxpayers (court decision)

12 Nov - Netherlands: Update on status of 2022 Tax Plan; amendments are adopted

12 Nov - Netherlands: Year-end 2021 tax accounting considerations

12 Nov - Romania: Standard audit file for tax, filing dates and implementation rules

11 Nov - EU: European Parliament formally adopts “public” country-by-country reporting

11 Nov - Italy: New VAT compliance rules, e-invoicing extended to cross-border transactions effective January 2022

10 Nov - EU: Developments from European Parliament, OECD and other international institutions

9 Nov - Austria: Tax reform update; courts address treatment of reserved dividends, relief from double taxation; other developments

9 Nov - Czech Republic: Bill for digital services tax not approved

9 Nov - Hungary: Medicine-related subsidies paid to health insurance company treated as price reduction for VAT purposes

9 Nov - Poland: Subsidies for zero-emission vehicle purchases for business owners

9 Nov - Sweden: Extended government support available for companies, May-September 2021 (COVID-19)

8 Nov - UK: Tax measures in Finance (No. 2) Bill, including tax relief for creative sector and tonnage tax regime reform

8 Nov - Spain: Tax on increase in value of municipal land held unconstitutional (court decision)

8 Nov - Malta: Legislative amendments concerning corporate registration rules

4 Nov - Belgium: Proposed VAT measures pending in draft law

4 Nov - Netherlands: Broader application of VAT exemption for asset management fund exemption

4 Nov - Switzerland: New tax rules for financial institutions in Zurich

3 Nov - Sweden: Proposed “risk tax” for credit institutions

3 Nov - Poland: Parliament passes bill, tax measures in “Polish Deal” pending enactment

October 2021

29 Oct - Poland: Draft legislation regarding family foundations

29 Oct - Switzerland: VAT treatment of vouchers (court decision)

28 Oct - UK: Tax measures proposed in Autumn Budget

28 Oct - Poland: Penalties for payment delays in commercial transactions

28 Oct - Slovakia: Paperless communication system between tax authorities and taxpayers

27 Oct - Belgium: FAQs provide guidance on tax on securities accounts

26 Oct - EU: Summary of tax-related developments, actions from CJEU and European Commission

26 Oct - Germany: Guidance regarding interest on tax underpayments and overpayments

22 Oct - Czech Republic: Waiver of VAT on certain electricity and gas supplies

22 Oct - Ireland: Tax measures in Finance Bill 2021

22 Oct - UK: Revised HMRC approach to correcting CJRS errors (COVID-19)

19 Oct - Malta: Tax measures in budget implementation legislation

19 Oct - Netherlands: Additional amendments regarding corporate income tax rate, earnings stripping rules

19 Oct - Poland: Legislation requiring e-invoices by 2023

15 Oct - Serbia: Changes to tax procedure, tax administration rules

13 Oct - Czech Republic: Burden of proof, taxable and VAT-exempt services

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

13 Oct - France: VAT and mandatory e-invoicing; new effective date of 1 July 2024

12 Oct - Bulgaria: 60/40 wage subsidy extended through 31 December 2021 (COVID-19)

12 Oct - Ireland: Business tax, VAT proposals in budget 2022

12 Oct - Malta: Tax measures in budget 2022

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 cryptoassets, 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 (Türkiye): 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 (Türkiye): 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

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.