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TaxNewsFlash-Europe — KPMG's reports of tax developments in Europe

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TaxNewsFlash-Europe

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Recent Articles

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 DAC 6 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 (DAC 6)

22 Jan - Netherlands: Relief measures extended, tax obligations deferred to 1 July 2021 (COVID-19)

22 Jan - Switzerland: Additional “hardship compensation” for companies (COVID-19)

22 Jan - Luxembourg: Draft legislation to extend tax return deadlines (COVID-19)

21 Jan - Luxembourg: No refund of withholding tax on dividends, insufficient proof of beneficial ownership

21 Jan - Slovenia: Synthesized text of tax treaty with Qatar

20 Jan - Sweden: Interest deduction limitation rules found in breach of EU law (CJEU judgment)

20 Jan - Albania: Corporate income tax, VAT changes effective 2021

20 Jan - Bulgaria: Individual income tax measures, effective 1 January 2021

20 Jan - Netherlands: Lump-sum payment, early retirement and leave-savings measures under pension agreement

20 Jan - Poland: Definition of “real estate company” and new obligations introduced by regulations

20 Jan - Serbia: Tax card for 2021

20 Jan - Switzerland: VAT returns require electronic filing beginning 2021, new e-filing platform

20 Jan - UK: Current rules, coronavirus job retention scheme (CJRS) for employers (COVID-19)

20 Jan - UK: Significant reduction in scope of UK implementation of DAC 6

19 Jan - EU: Taxation of digital economy, public consultation launched

19 Jan - Italy: Implementing decree for digital services tax; new deadlines

19 Jan - Netherlands: New policy statement on VAT fixed establishments

18 Jan - UK: Recap of various support measures for businesses (COVID-19)

18 Jan - UK: Tax and broader implications of the Brexit deal

15 Jan - Czech Republic: Default interest on VAT, user fees waived (COVID-19)

15 Jan - Czech Republic: New and extended programs to support employers, employees (COVID-19)

15 Jan - Czech Republic: VAT and leases of residential real estate

15 Jan - Hungary: VAT reporting under electronic system, EKAER and real-time reporting

15 Jan - Italy: Deadlines for digital services tax extended

14 Jan - Italy: Reduction in excise tax on fuel in northeast region (CJEU judgment)

14 Jan - EU: Brexit implications for application of EU mandatory disclosures rules

14 Jan - Serbia: Corporate income tax amendments

14 Jan - Switzerland: Interest relief for late payments of tax has ended (COVID-19)

13 Jan - Bulgaria: 60/40 wage subsidy amended, extended (COVID-19)

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

Recent 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

28 Dec - Serbia: VAT measures effective beginning 1 January 2021

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 (DAC 6)

18 Dec - Poland: Economic support to subsidize payments of employee salaries (COVID-19)

17 Dec - Germany: Supply of heat to property owners is subject to VAT (CJEU judgment)

17 Dec - Italy: Draft decree to implement digital services tax, consultation open through 31 December

17 Dec - Poland: Changes to taxation of restructuring transactions

17 Dec - Germany: VAT treatment of transfer of business as a going concern

17 Dec - Bulgaria: Tax administrative measures, VAT amendments effective 1 January 2021

16 Dec - Netherlands: Upper House passes 2021 “tax plan” and other tax measures

16 Dec - Spain: Rules for post-Brexit recovery of VAT paid in UK

15 Dec - Spain: Proposals for regulations to implement the digital services tax

14 Dec - Austria: Summary of tax developments (December 2020)

14 Dec - 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)

Recent Articles

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)

Recent Articles

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

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

22 Oct - Belgium: Enhanced tax incentive for charitable donations (COVID-19)

22 Oct - Portugal: Tax measures in budget proposed for 2021

21 Oct - Malta: Tax measures in budget 2021

21 Oct - Spain: Digital services tax finalized, effective in January 2021

21 Oct - Turkey: MLI and tax treaty-related considerations for Turkish investors in the Netherlands

20 Oct - Poland: Expanded scope of VAT bad-debt relief (CJEU judgment)

19 Oct - Bulgaria: 60/40 wage subsidy again extended, through 2020 (COVID-19)

19 Oct - France: Digital services tax to be paid in December 2020

19 Oct - UK: Extension of job support scheme through 30 April 2021

19 Oct - UK: Updated HMRC guidance on overseas receipts in respect of intangible property

16 Oct - Denmark: Proposed changes with regard to working conditions of seconded employees

15 Oct - Italy: VAT exemption for services supplied by cost-sharing group to VAT group

15 Oct - Hungary: Advertisement tax, no infringement of EU state aid rules (CJEU Advocate General’s opinion)

15 Oct - Poland: Tax on retail sector, no infringement of EU state aid rules (CJEU Advocate General’s opinion)

15 Oct - Luxembourg: DAC 6 reporting guidelines released

15 Oct - Luxembourg: Tax measures in 2021 budget

14 Oct - Spain: Update on financial transaction tax on transfers of shares in large companies

14 Oct - Switzerland: Revised proposal concerning withholding tax on non-Swiss sources of interest

13 Oct - 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

Recent Articles

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 - 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)

Recent Articles

August 2020

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

July 2020

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

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

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

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

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

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

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

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

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

27 Jul - Portugal: Reporting domestic or cross-border arrangements with tax relevance (DAC 6)

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

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

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

24 Jul - UK: Draft legislation for Finance Bill 2021

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

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

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

23 Jul - Slovakia: VAT law changes proposed

22 Jul - Romania: Changes to instructions for VAT exemptions

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

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

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

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

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

15 Jul - Belgium: Proposal for digital services tax

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

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

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

Recent Articles

June 2020

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

16 Jun - Hungary: Retail tax measures enacted

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

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

15 Jun - Norway: Amendments to petroleum tax law

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

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

11 Jun - Czech Republic: MLI deposited with OECD

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

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

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

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

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

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

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

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

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

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

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

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

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

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

5 Jun - Luxembourg: Deadlines for DAC 6, CRS and FATCA reporting postponed (COVID-19)

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

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

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

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

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

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

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

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

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

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

2 Jun - Romania: Tax card for 2020

May 2020

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

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

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

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

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

27 May - Portugal: Investment protection agreement with Angola

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

8 May - EU: Proposals to postpone filing deadlines, including for EU mandatory disclosure rules (DAC 6) 

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

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

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

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

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

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

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

6 May - Switzerland: VAT refund claims due June 2020

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

5 May - Sweden: Proposed withholding tax on dividends

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

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

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

Recent Articles

April 2020

30 Apr - Germany: VAT group rules referred to CJEU

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

30 Apr - Norway: Proposed amendments to petroleum tax regime

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

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

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

28 Apr - Cyprus: Monthly VAT return requirement

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

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

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

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

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

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

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

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

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

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

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

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

21 Apr - Turkey: Digital services tax, a primer

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

March 2020

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

24 Mar - Germany: Update on mandatory reporting, cross-border tax planning arrangements (DAC 6)

24 Mar - Luxembourg: DAC 6 transposition, Protocol with France

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

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

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

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

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

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

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

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

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

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

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

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

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

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

21 Mar - UK: Finance Bill 2020 published

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

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

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

20 Mar - Turkey: Digital services tax, update

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

16 Mar - Spain: Digital services tax legislation, update

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

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

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

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

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

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

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

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

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

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

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

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

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

11 Mar - Czech Republic: VAT treatment of benefit cards

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

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

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

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

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

9 Mar - UK: Budget scheduled for 11 March 2020

9 Mar - UK: Tax treaty network update

5 Mar - Norway: Overview of tax system in 2020

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

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

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

4 Mar - Sweden: Details about plastic bag tax

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

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

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

3 Mar - Iceland: Tax facts for 2020

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

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

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

February 2020

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

27 Feb - Serbia: Individual income tax returns for 2019

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

25 Feb - Austria: Update on digital services tax

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

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

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

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

21 Feb - Norway: VAT on e-commerce

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

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

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

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

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

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

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

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

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

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

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

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

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

12 Feb - Portugal: Car registration tax referred to CJEU

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

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

7 Feb - Italy: Overview of digital services tax

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

7 Feb - UK: Brexit tax implications, EU directives

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

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

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

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

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

January 2020

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

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

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

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

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

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

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

29 Jan - Switzerland: Tax reform implications for individual taxpayers

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

24 Jan - EU: Status of ultimate beneficial ownership registers

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

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

21 Jan - France: Update on digital services tax

21 Jan - Italy: Details of digital services tax

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

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

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

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

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

20 Jan - Czech Republic: Tax administration clarifies VAT amendments

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

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

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

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

15 Jan - Slovenia: VAT measures effective in 2020

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

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

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

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

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

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

10 Jan - UK: Budget scheduled for 11 March 2020

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

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

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

8 Jan - Croatia: Tax changes effective 1 January 2020

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

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

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

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

3 Jan - Belgium: Earnings stripping rules, clarifying decree

2019 Articles

December 2019

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

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

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

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

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

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

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

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

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

18 Dec - Netherlands: Upper House adopts “2020 Tax Plan,” ATAD2, and DAC 6

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

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

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

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

16 Dec - Bulgaria: VAT measures effective in 2020

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

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

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

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

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

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

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

11 Dec - EU: Amended financial transaction tax proposal

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

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

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

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

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

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

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

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

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

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

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

6 Dec - UK: Updated guidelines, executive remuneration

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

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

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

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

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

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

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

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

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

November 2019

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

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

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

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

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

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

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

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

21 Nov - Czech Republic: Digital services tax, update

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

21 Nov - EU: VAT directive concerning payment service providers

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

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

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

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

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

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

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

14 Nov - Hungary: Bad debts and VAT refund opportunities

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

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

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

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

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

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

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

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

8 Nov - UK: Structures defined for capital allowance purposes

8 Nov - EU: ECOFIN discusses digital taxation agenda; Belize removed from tax haven “blacklist”

8 Nov - EU: Update on mandatory disclosure requirements for intermediaries and certain taxpayers

8 Nov - EU: VAT payment data, reporting to address fraud in e-commerce sector

8 Nov - Poland: Potential benefits under “cooperation program” for large taxpayers

7 Nov - Lithuania: VAT reverse-charge mechanism, computers and mobile phones; other VAT developments

5 Nov - Turkey: Legislative proposal for digital services tax

4 Nov - Norway: Multilateral instrument (MLI) entry in force

4 Nov - Portugal: VAT amendments adjust deadlines for payments, reporting

October 2019

30 Oct - Italy: Digital services tax, update

30 Oct - Italy: New VAT measures

30 Oct - Malta: Tax provisions in 2020 budget

30 Oct - Slovakia: Changes concerning employment-related fringe benefits, simplified employer obligations

30 Oct - Slovakia: Tax loss amortization, hybrid mismatch, R&D deduction, other changes

30 Oct - Sweden: VAT treatment of supply between VAT group and branch (referral to CJEU)

29 Oct - Austria: Legislation introducing digital services tax

29 Oct - Austria: Summaries of tax developments (October 2019)

29 Oct - EU: Update on mandatory disclosure requirements

29 Oct - Netherlands: New VAT small businesses system, effective 1 January 2020

29 Oct - Luxembourg: Potential implications of Brexit on Luxembourg direct tax, VAT

29 Oct - UK: Potential Brexit implications for taxation of luxury assets, private aircraft

25 Oct - Norway: Proposed changes to interest deduction limitation rules (earnings stripping rules)

25 Oct - Portugal: Stamp tax guidance

25 Oct - UK: Exclusion from hybrid mismatch rules for regulatory capital instruments, amended to comply with ATAD

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

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

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

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

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

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

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

18 Oct - Channel Islands: Economic substance questions in corporate tax return (Guernsey)

18 Oct - Denmark: Summary of recent tax legislative developments

18 Oct - Greece: 2020 budget proposes corporate tax rate reduction

18 Oct - Luxembourg: 2020 budget bill; expiry of tax rulings issued before 2015

18 Oct - Norway: Tax proposals in 2020 budget; updated CFC “blacklist”

18 Oct - EU: Exporters re-defined; implications for non-EU entities

18 Oct - Gibraltar: New income tax treaty signed with UK

18 Oct - Netherlands: Limitation of liquidation and cessation loss rules, update (corporate income tax)

17 Oct - Ireland: Finance bill 2019

17 Oct - Italy: Digital services tax proposed to apply beginning 1 January 2020

16 Oct - Czech Republic: Electronic reporting of sales; 10% VAT on food services, e-books

16 Oct - Czech Republic: Legislation to implement VAT “quick fixes” effective 2020

11 Oct - Hungary: Deductibility of input VAT on dual-use car rentals

11 Oct - Russia: Deadline for input VAT recovery, services supplied outside Russia (Q3 2019)

11 Oct - UK: Recoverability of withholding tax on manufactured overseas dividends (Court of Appeal)

10 Oct - Norway: Proposed changes to taxation of hydropower producers

10 Oct - EU: List of non-cooperative jurisdictions (“blacklist”) updated; removal of UAE, Marshall Islands

10 Oct - Hungary: EC’s referral to CJEU regarding excise tax on cigarettes

10 Oct - Italy: Registration tax treatment of share deal vs. asset deal

10 Oct - Sweden: Possible ”Brexit” implications for employers, social security

9 Oct - France: Proposed changes, scope of funds eligible for VAT-exempt management (draft finance law 2020)

8 Oct - France: Finance bill for 2020 includes measures affecting corporate taxpayers

8 Oct - Ireland: Tax measures in budget 2020

7 Oct - Germany: Services related to ATM operations not exempt from VAT

4 Oct - Italy: VAT amendments; action steps before 1 January 2020 effective date

3 Oct - Croatia: Ultimate beneficial ownership, register deadline is 31 December 2019

3 Oct - Ireland: Beneficial owners of corporate entities; disclosures due 22 November 2019

2 Oct - Italy: Withholding tax refund; dividends distributed by Italian companies to tax-exempt foreign entities (court decision)

2 Oct - Switzerland: Proposed reform of withholding tax, stamp tax regimes

September 2019

30 Sep - Ireland: Budget 2020 to be presented 8 October 2019

30 Sep - Malta: Patent box rules, tax incentives

27 Sep - France: Electronic invoices mandatory for business-to-business transactions; proposed effective 2023

27 Sep - Serbia: Change of position, withholding tax and interest-rate swaps

27 Sep - UK: HMRC annual corporation tax statistics

26 Sep - Belgium: Pre-filing requests regarding transfer pricing or innovation income deduction, 31 January 2020 deadline

26 Sep - Sweden: Tax proposals in 2020 budget bill

25 Sep - Hungary: Real-time invoice data reporting, effective April 2020

24 Sep - Poland: VAT mandatory split-payment mechanism from 1 November 2019

20 Sep - Cyprus: Implications of EU directive limiting interest deductions

20 Sep - EU: Summary of CJEU judgments, referrals, infringement actions, other tax developments (September 2019)

20 Sep - Ireland: Withholding tax on trailing commissions and rebates of management fees

20 Sep - Luxembourg: Protocol to tax treaty with United States ratified

20 Sep - Switzerland: Protocol to tax treaty with United States ratified

20 Sep - Netherlands: Changes to payroll taxes in “2020 Tax Plan”

19 Sep - Netherlands: Tax proposals in “2020 Tax Plan”

18 Sep - Austria: Summaries of tax developments (August, September 2019)

18 Sep - Germany: Implementation of EU “quick fixes” in VAT law for 2020

16 Sep - Belgium: EC investigations of “excess profit” tax rulings granted multinational companies

13 Sep - Italy: Taxation of interest paid by Italian individuals to Swiss bank

13 Sep - UK: Regulations amending hybrid mismatch rules for capital instruments, capital securities

13 Sep - Belgium: Notional interest deduction for assessment year 2021

12 Sep - Belgium: Guidance on “grandfather rule” under earnings stripping regime

12 Sep - Czech Republic: Tax on selected digital services advances

12 Sep - Czech Republic: VAT measures proposed, compliance with CJEU judgment

12 Sep - Ireland: Tax treatment of certain payments on cessation of employment

12 Sep - Netherlands: Proposals for changes to individual income taxation (income from savings)

11 Sep - EU: “VAT mini one stop shop” statistics; telecommunications, broadcasting, electronic services

10 Sep - Ireland: Possible considerations if “no deal” Brexit

10 Sep - Poland: Hybrid entity measures in corporate tax changes for 2020

10 Sep - Switzerland: “Equal pay” compliance required by July 2020

9 Sep - Germany: Royalty payments made to non-EU recipients

6 Sep - Netherlands: Withholding tax on dividends paid to foreign investment funds (CJEU Advocate General’s opinion)

6 Sep - UK: “Off-payroll working” reforms, HMRC guidance

5 Sep - Sweden: Tax treatment of employer-provided health insurance

5 Sep - Sweden: Taxation of employees temporarily working in Sweden

4 Sep - France: Tax breaks for rum produced in French overseas territories (EC public consultation)

4 Sep - Netherlands: EC approves changes to tonnage tax regime

4 Sep - Switzerland: Tax reform in the canton of Zurich

4 Sep - Switzerland: “Intermediary services” and VAT; implications for financial services sector

3 Sep - Poland: Bad debt rules, for tax purposes

3 Sep Russia: Concept of “beneficial ownership” and implications for withholding tax

August 2019

30 Aug - Spain: Protocol to tax treaty with United States, entry into force

30 Aug - UK: Appeal of EC findings that CFC regime constitutes “state aid”

30 Aug - UK: Entrepreneurs’ relief determined as of time of disposal by trustees (First-tier Tribunal decision)

30 Aug - UK: Gas caverns and capital allowances (First-tier tribunal decision)

30 Aug - UK: Guidance from HMRC on structures and buildings allowances

29 Aug - France: Tax-related reporting requirements for online platforms

29 Aug - Ireland: Overview of employee share incentive plans, tax benefits

29 Aug - Switzerland: Reminder effective date of corporate tax reform, 1 January 2020

27 Aug - Belgium: Guidance relating to VAT claims

23 Aug - EU: Summary of CJEU referrals, infringement actions, other tax developments (August 2019)

22 Aug - Germany: New deadline for refund claims, dividends paid to tax-exempt investors

22 Aug - Italy: Remote sales reporting requirements; first deadline 31 October 2019

22 Aug - Poland: Register of ultimate beneficial owners; reporting deadline 13 April 2020

20 Aug - Cyprus: Retirement home services, VAT exemption for not-for-profits

19 Aug - Norway: New VAT registration process proposed, online retailers and marketplaces

16 Aug - UK: Proposal for flexible pension accrual, implications of tax limits

14 Aug - EU: Summary of CJEU referrals, infringement actions, other tax developments (August 2019)

13 Aug - Czech Republic: Dispute resolution under income tax treaties, transposing EU Directive

13 Aug - Czech Republic: Guidance concerning VAT treatment of vouchers

13 Aug - Luxembourg: Transposition of EU directive on cross-border arrangements (DAC 6)

13 Aug - Poland: New program for cooperation between taxpayers and tax administration

12 Aug - Germany: Retroactive election for effective date, contributions of business segments

9 Aug - Lithuania: Electronics subject to VAT reverse-charge mechanism

9 Aug - Luxembourg: Hybrid mismatch bill (ATAD 2) pending in parliament

9 Aug - Switzerland: Real estate tax in Geneva, implications of tax reform

8 Aug - EU: Status update, implementation of mandatory disclosure rules (DAC 6) in EU Member States

7 Aug - Greece: Foreign tax credit for special solidarity contributions; refund opportunities

7 Aug - Serbia: Income tax treatment of employer share-based payments

7 Aug - UK: Companies completing annual share plan returns may uncover payroll errors

6 Aug - Slovakia: VAT legislative proposals, effective date January 2020

5 Aug - Ireland: Central register of beneficial ownership, deadline 22 November 2019

2 Aug - Serbia: Exemption from tax, employer-provided recreation, sports, activities for employees

2 Aug - UK: HMRC insight on implementation of EU mandatory disclosure rules (DAC 6)

2 Aug - UK: Office of Tax Simplification annual report; discussions include inheritance tax, gig economy taxation issues

2 Aug - UK: Partnerships designed to allow investors income tax relief by claiming trading losses to offset income (Upper Tribunal decision)

1 Aug - Switzerland: “Snapshot” of tax reform

July 2019

30 Jul - Belgium: Multilateral instrument (MLI) is ratified

30 Jul - Luxembourg: EU directive (DAC 6), disclosure of cross-border arrangements

26 Jul - EU: Summary of CJEU, EC tax developments (July 2019)

25 Jul - France: Digital services tax (3%) is enacted

25 Jul - France: Digital versions of invoices allowed, tax recordkeeping purposes

25 Jul - France: Revised phase-down of corporate income tax rate, enacted

25 Jul - EU: Tax-related referrals to CJEU (Italy, Cyprus, Germany, Belgium)

19 Jul - EU: Accounting for deferred tax, single tax treatment for assets and liabilities

19 Jul - UK: Proposals to simplify inheritance tax rules

19 Jul - UK: Tax measures in draft finance legislation

17 Jul - Austria: Summaries of tax developments (June, July 2019)

17 Jul - Luxembourg: Protocol to tax treaty with United States, overview of changes

17 Jul - Switzerland: Protocol to tax treaty with United States, overview of changes

16 Jul - Spain: U.S. Senate approves Protocol to income tax treaty, overview of changes

16 Jul - Czech Republic: Transitional rules on R&D allowance

16 Jul - Hungary: Proposals to revise interest limitations, group taxation rules

16 Jul - Netherlands: EU Directive, mandatory disclosure of cross-border tax planning arrangements (DAC 6) presented to Lower House

15 Jul - Netherlands: Bonus shares and fixed exemption in work-related costs rules (Supreme Court decision)

15 Jul - Germany: Key features of VAT group rules

14 Jul - Montenegro: Overview of taxes for 2019

12 Jul - Austria: Update on proposals for digital services tax

12 Jul - EU: Trade agreement with Mercosur (Argentina, Brazil, Paraguay, Uruguay)

12 Jul - UK: Final proposals for reforming “off-payroll working rules” from April 2020

12 Jul - UK: Initial impressions of digital services tax draft legislation

12 Jul - UK: Proposal to limit corporate capital losses to 50% of gains from 1 April 2020

12 Jul - UK: Stamp duty anti-avoidance rule extended to unlisted shares transferred to connected companies

11 Jul - France: Digital services tax approved by parliament

11 Jul - Switzerland: Revised withholding tax rules for individuals, effective 2021

11 Jul - UK: Proposal for digital services tax, in draft Finance Bill

10 Jul - UK: No VAT recovery for university’s investment activities (CJEU judgment)

9 Jul - Netherlands: VAT group rules broadly interpreted by Dutch Supreme Court

8 Jul - Czech Republic: Update on digital services tax

5 Jul - Switzerland: Accounting for income tax; Q&As on tax reform implications

5 Jul - Bulgaria: VAT refunds when premature termination of lease agreement (CJEU judgment)

5 Jul - EU: Implications of EU General Court judgments, Hungarian advertisement tax and Polish retail tax

5 Jul - Italy: Tax incentives for real estate, leasing sectors

5 Jul - Luxembourg: Income tax treaty with France

5 Jul - Netherlands: Update on ATAD2 bill, hybrid mismatch rules included

5 Jul - UK: Draft finance legislation expected 11 July 2019

3 Jul - Norway: VAT on cross-border sales; repeal VAT exemption for low-value goods

2 Jul - Denmark: Withholding tax on dividends distributed to non-resident investment funds

2 Jul - EU: Update on mandatory disclosure requirements for intermediaries, certain taxpayers 

2 Jul - Germany: Unsecured intragroup loans, losses not deductible

2 Jul - Italy: VAT rules for invoices, clarifications concerning e-invoicing

1 Jul - EU: Tax dispute resolution system effective 1 July 2019

June 2019

27 Jun - France: Update on digital services tax; enactment anticipated

27 Jun - Hungary: Advertisement tax not state aid, concluded EU General Court

26 Jun - Poland: Withholding tax, draft explanatory notes

26 Jun - Sweden: Withholding tax and “yield tax,” foreign life insurance

25 Jun - Hungary: New invoice numbering regime, tariff and VAT rules

25 Jun - Malta: Tax consolidation rules, formation of tax groups

24 Jun - Channel Islands: Beneficial ownership registers (Jersey, Guernsey) and Isle of Man

24 Jun - Latvia: “Similar goods” and discounts, deductive method of customs valuation

21 Jun - UK: EC’s state aid findings, CFC financing company exemption

21 Jun - UK: Structures and buildings allowance; revised legislation and HMRC response

20 Jun - Hungary: Proposals for corporate, individual income tax changes; VAT amendments

20 Jun - Sweden: Deductibility of losses from foreign subsidiaries (CJEU judgments on compatibility of Swedish rules with EU law)

19 Jun - Netherlands: Consultation on changes to corporate income tax group rule

18 Jun - Germany: Copyright “formal warning” enforcement actions subject to VAT

18 Jun - Italy: “Net taxation” of royalties paid to foreign companies (regional tax court decision)

18 Jun - Netherlands: Finance answers parliamentary questions about conduit companies

17 Jun - Ireland: VAT treatment of activities of public bodies, certain vouchers

14 Jun - EU: Update on financial transaction tax; Dominica removed from “blacklist”

14 Jun - EU: Summary of CJEU, EC tax developments (June 2019)

14 Jun - Netherlands: VAT status of supervisory directors and officers (CJEU judgment)

14 Jun - Poland: Proposal to require VAT split-payment mechanism

14 Jun - UK: Business premises renovation allowance; possible refund opportunities

13 Jun - Cyprus: Tax card for 2019

13 Jun - Czech Republic: No permanent establishment of German entity, independent agent found

13 Jun - Czech Republic: VAT corrections and refunds, insolvent customers

13 Jun - Czech Republic: VAT treatment of employer-provided meal vouchers

10 Jun - Montenegro: Tax returns reporting capital gains, income from leasing transactions

10 Jun - Poland: “Due care” requirement for withholding tax remittances

10 Jun - Slovakia: MLI and real estate clause in tax treaties

10 Jun - Romania: Overview of tax system

7 Jun - OECD: Update on status of tax transparency initiatives (AEOI and CRS)

7 Jun - UK: Special purpose vehicle entities found to be Jersey, not UK, tax residents

6 Jun - Austria: VAT rules for travel agents (EC referral to CJEU)

6 Jun - Spain: Sanctions for failure to report assets held abroad (EC referral to CJEU)

5 Jun - Germany: Dividend withholding, Canadian pension plan (CJEU Advocate General opinion)

4 Jun - EU: Tax profiles of European countries

May 2019

31 May - OECD: Plan for resolving tax challenges of digital economy, taxing multinational entities

31 May - UK: Proposals concerning taxation of offshore intangible receipts

28 May - Italy: Legislative rules for business operations after “no-deal Brexit”

24 May - Sweden: Tax on chemicals used in electronic products; possible expansion

24 May - UK: HMRC no longer accepting email submissions, short-term business visitors

23 May - OECD: Declining tax revenue from transport fuel taxes; considerations for distance-based levies

20 May - Switzerland: Voters approve tax reform measures in referendum

20 May - Switzerland: Tax relief proposal, employee participation in start-ups, family businesses

20 May - Czech Republic: Tax proposals expected in 2020 tax package (insurance, excise taxes, digital taxation)

20 May - EU: Digital tax, EU “blacklist” updates (ECOFIN meeting)

20 May - Poland: Taxation of retail sector held not state aid (General Court of EU judgment)

17 May - Austria: Tax reform legislation 2019-2020, proposals in draft bill

17 May - Belgium: VAT implications of pharma research program

17 May - Czech Republic: VAT changes proposed for 2020

17 May - UK: Non-UK pension fund, exempt from tax on property investment income (tribunal decision)

17 May - EU: Summary of CJEU, EC tax developments (May 2019)

15 May - EU: New system to address VAT fraud, allows for cross-border data exchanges

15 May - Germany: Input VAT refund procedures, VAT on company cars transferred to employees (CJEU referrals)

15 May - Germany: Tax treatment of income from online advertising

10 May - Italy: Tax incentives expanded for certain individuals

10 May - UK: Tribunal decision on stamp duty land tax (SDLT) rules; may affect commercially driven transactions or structuring

10 May - UK: Updated VAT rules for “making tax digital” allow supplier statements, include other changes

9 May - Hungary: VAT reverse-charge mechanism, input VAT deduction (CJEU judgments)

9 May - Serbia: Tax audits planned, employer payments for employee commuting costs

8 May - UK: Details about proposed digital services tax

7 May - Greece: Shipping tax regime; “special contribution” by maritime sector

7 May - Greece: Thin-cap, CFC, anti-avoidance rules in new law; VAT vouchers

6 May - Norway: Taxation of aquaculture 

6 May - Switzerland: UK capital gains tax, implications for Swiss persons

6 May - Switzerland: VAT-registered foreign companies not required to declare worldwide turnover

3 May - UK: CFC finance company exemption not state aid in certain instances, EC concludes

2 May - Czech Republic: Proposal for digital services tax

2 May - EU: “Snapshot” of EU tax developments (April, early May 2019)

2 May - Italy: Corporate tax incentives include bonus depreciation, reduced rate, patent box changes

2 May - Italy: VAT reporting requirement, remote sales of goods and electronics

1 May - Netherlands: Residence requirement for dividend withholding tax refunds (CJEU judgment)

April 2019

30 Apr - France: Appeals court (Paris) affirms, no permanent establishment for Irish entity

30 Apr - EU: Dispute resolution tribunal under free trade agreement with Canada upheld (CJEU opinion)

30 Apr - Slovakia: Guidance on taxation, deduction of recreational contributions

30 Apr - Slovakia: Repeal of special tax levy on supermarket chains

29 Apr - Cyprus: EU directive on earnings stripping, general anti-abuse, and CFC rules transposed into Cypriot law

29 Apr - Malta: BEPS multilateral instrument (MLI) enters into force; potentially affects about 75% of treaties 

29 Apr - Russia: Full input VAT recovery on export of services, work

29 Apr - Switzerland: Stamp transfer tax obligations of securities dealers

26 Apr - Luxembourg: Tax measures in 2019 budget bill passed by Parliament

26 Apr - UK: Proposed amendment to “hybrid capital instrument” definition

26 Apr - Netherlands: Plans for revised, renewed international tax rulings policy

25 Apr - Netherlands: “Emergency repair of fiscal unity” legislation; corporate tax update

25 Apr - OECD: Tenth edition of Model Tax Convention published

25 Apr - Serbia: Environmental protection levy based on pollution levels, types of pollutants

24 Apr - Sweden: Reduced property tax on wind turbines, state aid issue (Supreme Administrative Court decision)

23 Apr - EU: Tax-related infringement proceedings, referrals to CJEU

17 Apr - Germany: Sale and lease-back implications for input VAT

17 Apr - Netherlands: Proposed changes to loss rules in liquidation or cessation (corporate income tax)

12 Apr - Sweden: VAT treatment of courses and seminars (CJEU)

12 Apr - UK: Courts take different approaches to tax treatment of multi-step transactions

12 Apr - UK: HMRC consultation, proposed changes to reduce tax relief available for certain home sales

11 Apr - Luxembourg: Multilateral instrument (MLI) ratification notice deposited with OECD

10 Apr - Czech Republic: Thin cap, CFC rules, exit tax, hybrid mismatch rules enacted

10 Apr - Czech Republic: VAT measures effective 1 April 2019

10 Apr - Italy: New income tax treaty signed with China

9 Apr - Netherlands: Bill introducing ultimate beneficial owner register

8 Apr - Netherlands: VAT policy statement, specific state supervision of investment funds

5 Apr - UK: Court decision, legislation expand HMRC’s extraterritorial authority for taxpayer data

4 Apr Italy: Proposed expansion of VAT information reporting, electronic marketplace sales

4 Apr - Serbia: Update on status of income tax treaties

3 Apr - Switzerland: Comparisons of corporate tax rates in Swiss cantons

2 Apr - Italy: Transition rule if “no-deal” Brexit; VAT and other taxes

2 Apr - Slovakia: EC investigation of tax on food retail sector

2 Apr - UK: EC finds CFC rules provided tax advantages to certain multinational companies

1 Apr - Ireland: Regulations for establishing central register of “beneficial ownership” of corporations

March 2019

29 Mar - UK: Employee share plan reporting 2018/19

29 Mar - UK: Overview of tax changes effective in early April 2019 

28 Mar - Poland: VAT return to be replaced, effective July 2019

27 Mar - EU: European Parliament adopts recommendations on financial crimes, tax evasion, tax avoidance

27 Mar - Switzerland: New official salary calculator

26 Mar - Belgium: Reminder to identify, register “ultimate beneficial owners” by 30 September 2019

26 Mar - Netherlands: Interest deduction limit (thin cap rule) for banks, insurers

23 Mar - Lithuania: Tax card for 2019

22 Mar - EU: Infringement procedures, referrals to CJEU, other tax developments

22 Mar - OECD: New rules endorsed, collection of VAT/GST from online marketplaces

22 Mar - OECD: Taxation of digital economy, public consultation update

22 Mar - Switzerland: Proposed changes to AEOI provisions

22 Mar - UK: “Collective defined contribution scheme” legislation to proceed

22 Mar - UK: Temporary tariff regime if “no-deal” Brexit

21 Mar - Netherlands: Rules for UK cross-border workers if “no-deal” Brexit

20 Mar - Germany: Prize money from television show not subject to VAT

19 Mar - EU: Taxation of digital economy; considering possible outcomes

15 Mar - UK: Draft legislation, structures and buildings allowance

15 Mar - UK: No major tax announcements in 2019 “spring statement”

14 Mar - France: No welfare contributions, income of French residents in Switzerland (CJEU judgment)

14 Mar - Netherlands: Update on bill to modernize partnership law

13 Mar - Czech Republic: Employee vacation compensation included in R&D tax allowances

13 Mar - Czech Republic: VAT and meal vouchers, discount vouchers

13 Mar - Netherlands: Draft transitional tax rules if “no-deal” Brexit

12 Mar - Luxembourg: Taxpayer rights restored, exchange of information requested by foreign tax authorities

12 Mar - EU: Implementing new VAT collection rules for online sales

12 Mar - EU: List of non-cooperative tax jurisdictions update ("blacklist")

12 Mar - EU: Status of digital advertising tax

12 Mar - Switzerland: Tax treatment of cryptocurrencies

11 Mar - Luxembourg: Income tax treaty with Senegal, provisions effective in 2019

11 Mar - Luxembourg: Tax allowances in 2019 for hybrid company cars

8 Mar - EU: Updates about CJEU judgments, referrals; other tax developments

8 Mar - UK: Corporate tax deductions for share incentive plans, practical issues

8 Mar - UK: Insight into HMRC’s profit diversion compliance facility

8 Mar - UK: Preparing for trade with EU if “no deal” Brexit

8 Mar - UK: Reminder for large businesses; quarterly instalment payment regime begins 1 April 2019

7 Mar - Austria: CFC rules finalized, other tax developments

7 Mar - Belgium: Luxembourg SICAVs, refunds of Belgian annual tax and withholding tax

7 Mar - Ireland: VAT update, changes to rates for certain items

7 Mar - Luxembourg: EC investigation into Luxembourg tax rulings on interest-free loans

7 Mar - Serbia: Tax treatment of travel expenses of employees

6 Mar - France: Draft proposal for digital services tax

6 Mar - France: Proposed change to scheduled corporate income tax rate reduction

6 Mar - Luxembourg: Interest limitation, reduced corporate tax rate (2019 budget bill)

6 Mar - Netherlands: Proposal countering excessive borrowing from one’s own company

4 Mar - Belgium: New company code is effective 1 May 2019

4 Mar - Italy: Withholding tax exemption, dividends paid by Italian subsidiaries

1 Mar - Serbia: Individual income taxation for 2018

KPMG's EU Tax Centre

  

KPMG profiles of tax systems in European countries

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