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

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

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

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

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

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

23 Jun - Denmark: New VAT rules regarding transport services

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

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

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

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

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

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

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

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

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

17 Jun - Sweden: Property tax investigation regarding industrial properties

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

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

14 Jun - UK: Implementation of Pillar Two delayed

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

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

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

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

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

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

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

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

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

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

13 Jun - Belgium: Extension of VAT filing deadlines

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

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

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

10 Jun - UK: Future of remittance basis of taxation

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

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

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

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

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

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

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

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

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

31 May - Germany: Summary of VAT developments

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

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

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

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

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

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

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

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

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

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

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

24 May - Netherlands: 2022 Spring Memorandum proposed tax measures

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

12 May - Switzerland: VAT analysis of tokenized commodities trading

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

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

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

10 May - Belgium: Extension of VAT deadline

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

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

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

10 May - Serbia: Tax card for 2022

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

26 Apr - Greece: Recent tax law changes

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

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

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

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

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

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

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

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

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

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

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

14 Apr - UK: Guidance on residential property developer tax

14 Apr - EU: Directive on reduced rates of VAT

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

5 Apr - OECD: New inventory of tax technology initiatives

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

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

1 Apr - Lithuania: Tax card for 2022

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

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

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

1 Apr - UK: Enterprise management incentives review extended

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

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

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

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

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

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

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

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

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

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

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

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

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

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

25 Mar - North Macedonia: VAT and excise tax changes

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

16 Mar - Greece: Guidance on controlled foreign corporations

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3 Mar - Romania: Tax card for 2022

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

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

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

25 Feb - Germany: Guidance on dual consolidated loss rule

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

25 Feb - Germany: Status of income tax treaties

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

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

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

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

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

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

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

21 Feb - Bulgaria: VAT provisions effective in February 2022

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

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

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

18 Feb - Czech Republic: Tax card for 2022

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

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

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

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

17 Feb - Albania: Amendments to beneficial owners registry law

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

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

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

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

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

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

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

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

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

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

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

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

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

10 Feb - Italy: Changes to cooperative compliance regime

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

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

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

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

7 Feb - Czech Republic: Proving internet advertising expenses

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

4 Feb - Slovenia: VAT amendments effective in 2022

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

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

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

3 Feb - Lithuania: Amendments to corporate income tax law

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

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

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

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

2 Feb - Ireland: Potential VAT compliance changes

2 Feb - Serbia: Rules concerning VAT invoices

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

19 Jan - Albania: Changes to tax legislation effective 2022

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

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

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

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

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

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

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

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

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

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

14 Jan - Czech Republic: VAT changes in 2022

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

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

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

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

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

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

10 Jan - Bulgaria: Reduced VAT rate extended through 2022

10 Jan - Moldova: Tax card for 2022

7 Jan - Belgium: VAT amendments enacted

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

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

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

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

5 Jan - Cyprus: Income tax treaty with Jordan

5 Jan - Cyprus: Tax card for 2022

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

22 Dec - Cyprus: Additional corporate tax residency test

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

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

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

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

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

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

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

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

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

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

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

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

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

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

16 Dec - Netherlands: Proposed options to address dividend stripping

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3 Dec - Belgium: Additional VAT amendments

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

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

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

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

2 Dec - EU: VAT gap statistics for 2019

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

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

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

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

30 Nov - Estonia: Tax measures and proposals

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

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

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

26 Nov - Netherlands: Report for conduit companies

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

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

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

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

22 Nov - Hungary: Postponement of e-VAT system

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

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

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

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

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

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

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

15 Nov - Norway: Proposed changes to tonnage tax regime

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

8 Nov - Malta: Legislative amendments concerning corporate registration rules

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

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

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

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

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

29 Oct - Poland: Draft legislation regarding family foundations

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

28 Oct - UK: Tax measures proposed in Autumn Budget

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

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

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

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

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

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

22 Oct - Ireland: Tax measures in Finance Bill 2021

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

19 Oct - Malta: Tax measures in budget implementation legislation

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

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

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

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

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

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

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

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

12 Oct - Malta: Tax measures in budget 2022

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

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

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

11 Oct - UK: Expectations for tax measures in budget scheduled for 27 October 2021

11 Oct - UK: Update on asset holding company regime

6 Oct - Czech Republic: Proposed implementation of directive for income earned by digital platforms (DAC7)

6 Oct - Netherlands: Amendments to corporate income tax, withholding tax proposed for 2022 Tax Plan

6 Oct - Poland: Proposed changes to tax treatment of real estate market

5 Oct - Belgium: Changes to employer expense reporting for employee reimbursements, effective 1 January 2022

5 Oct - Estonia: Proposals to regulate virtual currency service providers

5 Oct - EU: Updates to list of non-cooperative jurisdictions

5 Oct - Ireland: Finance Bill 2021 scheduled to be published 21 October 2021

4 Oct - Austria: Tax reform plans include proposed reduction of tax rates

1 Oct - Poland: Updated proposals for changes to withholding tax collection rules

1 Oct - Slovakia: Proposal to simplify process of adding data to Commercial Register

1 Oct - Slovakia: Relief for employers extended through 2021 (COVID-19)

1 Oct - Switzerland: Tax implications for Swiss pension funds investing in alternative assets

30 Sep - EU: Updated “grey list” for tax purposes (Hong Kong added)

29 Sep - Cyprus: Extension of filing date for income tax returns for 2019, companies and self-employed

29 Sep - Germany: Interest rate of 6% for tax deficiencies, refunds held unconstitutional

29 Sep - Ireland: Digital gaming tax credit, overview

29 Sep - Netherlands: Financial structuring of investments in real estate, implications of Dutch law

28 Sep - EU: Update on "public" country-by-country reporting

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

27 Sep - Germany: Attribution of profits of permanent establishment without personnel (court decision)

27 Sep - Germany: Status of property tax reform

27 Sep - Sweden: Proposal to amend withholding tax on dividends paid to foreign recipients

27 Sep - UK: HMRC review of business compliance with new IR35 regime and off-payroll work

27 Sep - UK: “Making Tax Digital” and reforms for income tax self-assessment, delayed

27 Sep - UK: Tax year-end date for individuals; potential for change

24 Sep - France: Tax measures in finance bill for 2022

24 Sep - Netherlands: Payroll tax measures in 2022 Tax Plan

24 Sep - EU: CJEU actions in tax cases; other tax-related actions of EU institutions 

24 Sep - Poland: Changes to the rules for signing financial statements

24 Sep - Poland: Packaging and fee on single-use plastic products; waste management obligations

24 Sep - UK: Coronavirus Job Retention Scheme ends 30 September; action steps for employers

24 Sep - UK: Preparing for corporate tax rate and loss-relief rule changes

24 Sep - UK: Tax gap statistics for 2019-2020

22 Sep - Netherlands: Budget Day and tax measures for 2022

22 Sep - Belgium: New property law measures

22 Sep - EU: Proposal for new Generalised Scheme of Preferences (GSP)

22 Sep - Ireland: Developments affecting taxation of aviation sector

21 Sep - Cyprus: Effective date of tour operators’ margin scheme (court decision)

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

20 Sep - Belgium: Treaty relief with Luxembourg, for cross-border workers

20 Sep - Poland: “Executed tax strategy” reporting requirements

20 Sep - Sweden: Tax proposals in 2022 budget bill

17 Sep - Czech Republic: Vacation rentals via online marketplace held business activity, not property lease

17 Sep - Estonia: Tax card for 2021

16 Sep - Belgium: Excess profit ruling system and state aid scheme (CJEU judgment)

16 Sep - Serbia: Key dates for implementing tax administrative measures

15 Sep - EU: Energy taxation directive

15 Sep - Spain: Deadline to claim VAT refund for 2020 is 30 September 2021

14 Sep - Norway: Proposed amendments to petroleum tax law

13 Sep - Czech Republic: New income tax credit

13 Sep - UK: Autumn budget scheduled 27 October 2021

13 Sep - UK: New health and social care levy

13 Sep - UK: HMRC guidance on disclosing coronavirus job retention scheme (CJRS) claims (COVID-19)

10 Sep - Poland: Changes to draft legislation concerning corporate minimum tax, individual income tax

7 Sep - Ukraine: Draft legislation concerning the digital economy

1 Sep - Netherlands: Relief and recovery measures to end 1 October 2021 (COVID-19)

1 Sep - Serbia: Rules relating to electronic invoicing (e-invoicing)

31 Aug - EU: CJEU judgment and referrals, infringement procedures, other developments

31 Aug - Germany: Interest rate of 6% for back taxes and tax refunds unconstitutional

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

31 Aug - Germany: Updated UCITS marketing guidance

30 Aug - Malta: Reduced tax rates on transfers of immovable property extended until December 2021 (COVID-19)

30 Aug - UK: Draft guidance on uncertain tax treatments

30 Aug - UK: Estoppel by convention used by HMRC (Supreme Court decision)

26 Aug - Ireland: Updated guidance regarding employment wage subsidy program (COVID-19)

24 Aug - Netherlands: Tax developments concerning financial institutions (August 2021)

19 Aug - Austria: Overview of tax-related relief measures (COVID-19)

17 Aug - Ireland: Six-month report card on Brexit; VAT and customs implications

16 Aug - Belgium: Real estate taxation and property located in other countries

12 Aug - Netherlands: VAT liability of boards of directors, supervisory officers

11 Aug - Czech Republic: Tax treatment of disposal costs of assets (Supreme Administrative Court decision)

10 Aug - Ireland: Changes to local property tax

9 Aug - Ireland: Stamp tax and “bulk purchases” of houses

9 Aug - Italy: VAT rules for zero-rating of ocean-going vessels, pleasure boats

6 Aug - Cyprus: Final 2020 tax payment due 30 September 2021, for companies and self-employed

5 Aug - Gibraltar: Tax authority clarifies corporate income tax rate increase is effective 1 August 2021

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

3 Aug - Cyprus: Tax treatment of government grants, benefits (COVID-19)

3 Aug - UK: Tax on overseas dividends, reliefs, interest (Supreme Court decision in FII group litigation)

2 Aug - Bulgaria: Income tax treaty with the Netherlands

2 Aug - Switzerland: Protocol to amend income tax treaty with Japan

30 Jul - UK: Draft legislation for Finance Bill 2022 and several consultation responses published on “L Day”

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

30 Jul - UK: Large businesses required to disclosure uncertain tax treatment in tax returns

30 Jul - UK: Proposed changes to REIT rules

30 Jul - UK: Update on proposed asset holding company regime

29 Jul - Belgium: Circular provides guidance for VAT on e-commerce transactions

29 Jul - Poland: Proposed tax measures concerning real estate industry

28 Jul - Poland: Proposed legislative changes for corporate income tax, individual income tax

28 Jul - EU: CJEU judgment and EFTA referral, state aid ruling, other developments

28 Jul - Hungary: Delayed implementation date, tentative VAT returns prepared by tax authority

28 Jul - Lithuania: VAT rate reduction for catering services, cultural and sports events (COVID-19)

27 Jul - Cyprus: Proposed deferral of VAT payments (COVID-19)

27 Jul - Cyprus: Tax card for 2021

23 Jul - Hungary: Construction-related products subject to EKAER notification (COVID-19)

21 Jul - Gibraltar: Increased tax rate for companies, temporary allowances

20 Jul - Belgium: Extension of VAT relief measures (COVID-19)

20 Jul - Serbia: Excise tax on alcoholic beverages, revised measures

20 Jul - EU: Proposals to address money laundering

19 Jul - EU: Temporary VAT exemption, donated supplies (COVID-19)

19 Jul - Netherlands: Interest deduction denied in acquisition structure (Dutch Supreme Court)

16 Jul - EU: Infringement proceedings and referrals to CJEU, other developments

16 Jul - Hungary: Relief measures include cash grants for R&D projects (COVID-19)

16 Jul - UK: Correcting share plan payroll errors

16 Jul - UK: Tax considerations when selling a business

16 Jul - Czech Republic: “Uncovered costs program” and support for businesses with decreased sales (COVID-19)

15 Jul - Czech Republic: Guidance on VAT and e-commerce, pending transposition of EU VAT Directive revision

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

14 Jul - Belgium: Amendments to VAT exemption for medical and hospital care

14 Jul - EU: Proposals to reduce greenhouse gas emissions, energy tax measures

14 Jul - EU: Summary of carbon border adjustment mechanism regulation

13 Jul - Romania: Guide for new tax reporting procedure

13 Jul - Sweden: Energy tax and changes to sustainability notices

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

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

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

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

8 Jul - Russia: New requirements for foreign IT companies; VAT and tax implications

8 Jul - Spain: Wealth tax and non-EU residents

7 Jul - Montenegro: Amendments to VAT, individual income tax and labor laws

7 Jul - Poland: Grants, subsidies for zero-emission vehicles

2 Jul - Belgium: Update on VAT law amendments

1 Jul - Ireland: Relief measures to support businesses (COVID-19)

1 Jul - Poland: Withholding tax collection mechanism delayed again, until 31 December 2021 (COVID-19)

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

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

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

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

29 Jun - Ireland: Guidance on 2020 employee share award returns, reporting

29 Jun - Sweden: Enhanced deduction for wages related to R&D, effective 1 July 2021

29 Jun - EU: Carbon border adjustment mechanism

28 Jun - EU: Changes to VAT rules affecting cross-border e-commerce effective 1 July 2021

28 Jun - UK: Overview of the taxation of cryptoassets

28 Jun - Ukraine: Income tax and VAT implications of intra-group services

25 Jun - Austria: The right to use software can qualify as VAT-exempt asset management (CJEU judgment)

25 Jun - Belgium: Proposed extension of VAT relief measures (COVID-19)

24 Jun - Sweden: Valuation of renovated buildings for tax purposes

23 Jun - Belgium: Guidance addressing tax treatment of participations in investments funds

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

22 Jun - Isle of Man: Economic substance rules extended to partnerships

22 Jun - OECD: Reporting rules for platform operators regarding sellers in “sharing and gig economy”

22 Jun - Switzerland: Voters reject environmental tax measures, including revised CO2 tax

21 Jun - Belgium: Proposed changes regarding deduction of foreign losses

21 Jun - Italy: New VAT rules for ocean-going vessels, pleasure boats

21 Jun - Italy: Tax-related measures providing relief for businesses and employment (COVID-19)

18 Jun - UK: Tax tribunal decision confirming tax deductibility of deferred revenue expenditure

17 Jun - Channel Islands: Economic substance and partnerships (Guernsey)

17 Jun - Hungary: “Green tax” on plastic shopping bags set to increase 1 July 2021

17 Jun - Italy: Withholding tax exemption for UCITS on dividends and capital gains; possible actions

15 Jun - EU: Update on status of “public” country-by-country reporting

15 Jun - Sweden: Interest-deduction limitation rules contrary to EU law; EC formal notice

11 Jun - Belgium: Extended deadlines for filing VAT returns

11 Jun - Spain: Final rules for digital services tax; first declaration is due July 2021

11 Jun - Sweden: Acquisition of loss-making company, special rule to limit use of losses

10 Jun - Netherlands: Tax developments concerning financial institutions (June 2021)

9 Jun - Czech Republic: Status of digital services tax legislation

9 Jun - Czech Republic: Tax treatment of new meal allowance rules explained

9 Jun - Czech Republic: Updated Q&As regarding changes to tax depreciation rules

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

9 Jun - Ireland: Proposed changes to local property tax

8 Jun - EU: G7 communique on coordinated reforms of international tax system, European perspective

8 Jun - Ireland: Tax measures in economic recovery plan (COVID-19)

8 Jun - Netherlands: Termination of income tax treaty with Russia

7 Jun - Belgium: VAT and cross-border B2C e-commerce activities; VAT registration

7 Jun - UK: Employment-related securities, annual return for 2020-2021 due 6 July 2021

7 Jun - Ukraine: VAT on digital services supplied by non-residents

7 Jun - Cyprus: DAC6 cross-border arrangements, reporting deadline extended to 30 September 2021

4 Jun - Cyprus: Income tax treaty with the Netherlands

4 Jun - Switzerland: Tax incentives for innovation and R&D

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

2 Jun - EU: Political agreement on “public” country-by-country reporting requirements

1 Jun - EU: State aid determinations, referrals to CJEU, other developments

1 Jun - Germany: Amendments to stock law may require modifications to loss-transfer agreements

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

1 Jun - Germany: Cross-border company “split-up” (court decision of first impression)

1 Jun - Netherlands: Relief and recovery package to be extended through third quarter 2021 (COVID-19)

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

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

28 May - Channel Islands: Economic substance rules for partnerships (Jersey)

28 May - Ireland: Proposed 10% stamp tax on bulk purchases of residential housing

27 May - Italy: Amendments to VAT “bad debt” relief rules

27 May - Poland: Pending legislation concerning VAT on e-commerce; withholding tax rules further delayed

27 May - Slovakia: VAT proposed amendments to require public listing of bank accounts

26 May - Ukraine: Withholding tax rates under tax treaty and “principal purpose test” (court decision)

25 May - Sweden: Revised proposal for a bank tax

25 May - UK: Supreme Court dismisses HMRC’s appeal; “staleness” and discovery assessments

24 May - UK: Finance Bill 2021 update; further amendments tabled

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

21 May - OECD: Principles for interpretation and implementation of MLI when incompatible rules in tax treaty

19 May - Belgium: Tax incentives proposed for lower emission company cars

19 May - Belgium: Tax relief for commercial landlords, waived rent and lease incentives (COVID-19)

19 May - EU: Analysis of proposed business tax framework

19 May - Switzerland: Implications of Germany’s real estate transfer tax for Swiss funds

18 May - Belgium: Tax administration focuses on directors, executives with management responsibilities at foreign company

18 May - EU: New business tax framework is proposed

18 May - EU: CJEU, European Commission, European Parliament updates; state aid rulings (May 2021)

18 May - Serbia: Measures revising tax treatment of independent contractors

18 May - Switzerland: Proposed environmental tax measures, increased CO2 tax levy

17 May - Poland: Proposed economic stimulus plan includes tax measures (COVID-19)

17 May - Sweden: Proposed tax credit for equipment acquired during 2021

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

13 May - Serbia: New electronic invoicing law, VAT implications

12 May - Luxembourg: Tax rulings granted to companies resulted in tax advantage (EU General Court)

12 May - Luxembourg: Tax rulings provided no selective advantage (EU General Court)

12 May - Netherlands: No VAT liability for boards of directors, supervisory officers

12 May - Sweden: Proposal to extend employment support during July-September 2021 (COVID-19)

12 May - Czech Republic: Tax treatment of interest on acquisition loan in intragroup restructuring (court decision)

12 May - Czech Republic: VAT and imported goods involving e-commerce transactions

11 May - Serbia: Tax administrative measures effective in 2022

10 May - Serbia: VAT rules are unified, include amendments

7 May - Cyprus: Proposed penalty relief for deferral of certain VAT payments in 2021 (COVID-19)

7 May - Belgium: Overview of proposed changes to VAT law

7 May - UK: Proposal for “residential property developer tax”

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

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

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

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

30 Apr - EU: Actions by and referrals to CJEU, European Parliament and EU Council

30 Apr - Germany: Draft bill proposes option for corporate taxation of commercial partnerships

30 Apr - Germany: Measures to tighten real estate transfer tax involving share deals

30 Apr - Slovakia: FAQs on employees’ meal allowance

28 Apr - Malta: Tax measures in budget implementation legislation

28 Apr - UK: Freeze on pension lifetime allowance until April 2026; hidden dangers employers need to know

27 Apr - Switzerland: New income tax treaty with Brazil

26 Apr - Greece: Tax deduction, capital contributions to startups by “angel investors”

26 Apr - Poland: “Ready-to-eat meals” subject to reduced VAT rate (CJEU judgment)

26 Apr - Belgium: Temporary reduction of rate of VAT, restaurant and catering services (COVID-19)

23 Apr - Belgium: New XML scheme for filing reports related to mandatory disclosure rules (DAC6)

23 Apr - Ireland: Support for 12.5% global minimum tax rate

23 Apr - Malta: Tax returns for 2020, filed by fiscal units

23 Apr - Netherlands: SME taxpayers are required to file digital financial statements

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

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

23 Apr - UK: Status update of Finance Bill 2021 and overview of government’s amendments

22 Apr - Gibraltar: Process for determining whether legal entities are residents of Spain

22 Apr - EU: Review of deemed supply rules for online marketplaces, effective 1 July 2021

21 Apr - EU: One-stop-shop (OSS) regime, VAT on remote sales made by e-commerce sellers and marketplaces

21 Apr - EU: Summary of CJEU referrals and judgments; EC actions, country updates (April 2021)

20 Apr - EU: VAT rules affecting e-commerce sellers and marketplaces effective beginning 1 July 2021

20 Apr - EU:  Status update on carbon tax proposal, option under carbon border adjustment mechanism

20 Apr - Poland: VAT penalty of 20% held incompatible with EU law (CJEU judgment)

19 Apr - Germany: Insurance premium tax for seagoing vessels (CJEU judgment)

16 Apr - Belgium: Update on VAT relief measures (COVID-19)

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

16 Apr - Switzerland: VAT refund claims due by 30 June 2021

15 Apr - Luxembourg: VAT exemption, legal services for adults lacking legal capacity (CJEU judgment)

14 Apr - Poland: Amendments intended to simplify customs procedures

14 Apr - Portugal: Tax relief for businesses (COVID-19)

14 Apr - UK: Freeports reintroduced; simplified import procedures, suspended customs tariffs and import VAT

13 Apr - Czech Republic: Guidance on taxation of CFCs, hybrid mismatches

13 Apr - Czech Republic: “One-stop-shop” (OSS) for VAT on remote sales, options for platforms

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

13 Apr - Netherlands: Acquisition of real estate legal entity subject to real estate transfer tax

13 Apr - Czech Republic: Relief for late filing of tax returns; various business support programs (COVID-19)

12 Apr - EU: Proposed VAT exemption for certain goods and services (COVID-19)

12 Apr - Switzerland: Forced conversion of bearer shares of unlisted companies beginning 1 May 2021

9 Apr - Poland: Proposed amendments to excise tax law

9 Apr - Spain: Dividend withholding tax on sovereign wealth funds; refund opportunities

9 Apr - UK: Reminder to employers of 6 July 2021 deadline for share-plan reporting

9 Apr - UK: Taxation of cryptoassets, additional clarifications

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

8 Apr - Malta: Reduced tax rate on transfers of immovable property (COVID-19)

8 Apr - Hungary: Real-time invoice reporting extension, self-billing invoices

8 Apr - Italy: Relief measures suspend tax collection, extend digital services tax deadlines (COVID-19)

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

8 Apr - Poland: Rate of property tax, real estate not used in business activity (tribunal decision)

7 Apr - OECD: Report on status of international tax agenda, developments

6 Apr - Cyprus: Ultimate beneficial owner register

5 Apr - EU: Summary of CJEU judgments, referrals (April 2021)

2 Apr - Russia: Tax audits of individuals with foreign-held assets, accounts

2 Apr - Netherlands: Tax developments concerning financial institutions (April 2021)

1 Apr - Netherlands: Proposed changes to legal forms, possible tax implications

1 Apr - Belgium: Temporary increase in depreciation deduction is extended (COVID-19)

31 Mar - Germany: Draft bill to implement ATAD measures including exit taxation, CFC rules

31 Mar - Italy: VAT requirements for cash registers again postponed (COVID-19)

30 Mar - Belgium: VAT relief measures (COVID-19)

30 Mar - Hungary: VAT base reduced by bad debts; five-year limitations period (CJEU judgment)

30 Mar - Italy: VAT online registration portal, reporting cross-border sales and transactions

30 Mar - Luxembourg: Income tax guide for individuals (2021)

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

29 Mar - Poland: Proposal to introduce family foundation as legal entity

29 Mar - UK: HMRC guidance regarding tax treatment of corporate non-resident landlords, derivative contracts

29 Mar - UK: Proposed changes to hybrid mismatch rules

29 Mar - UK: Second consultation regarding uncertain tax treatments by large businesses

29 Mar - UK: “Super deduction” for investments in computer software

29 Mar - UK: Update on inheritance tax

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

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

26 Mar - Serbia: Update on income tax treaties

26 Mar - Switzerland: Proposal for tonnage tax regime; consultation ends 31 May 2021

26 Mar - UK: “Tax Day” overview of consultations and reviews primarily focused on tax system modernisation

26 Mar - UK: “Tax Day” re-design of tax administration

26 Mar - France: Treatment of pharmaceutical company’s rebates for VAT purposes; refund opportunities

25 Mar - France: VAT and e-invoicing; implementation effective 1 January 2023

24 Mar - Belgium: Overview of tax audits of multinational entities

24 Mar - Italy: Guidance on application and administration of digital services tax

24 Mar - Spain: VAT treatment of intra-group services; possible implications of CJEU judgment

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

22 Mar - EU: Summary of CJEU judgments, EC actions (March 2021)

22 Mar - Sweden: Interest deduction limitation rules, taxpayer’s claim allowed (Supreme Administrative Court)

19 Mar - Poland: EU VAT Directive precludes Polish measures on period for deducting input tax (CJEU judgment)

18 Mar - Hungary: VAT reverse-charge for employee leasing services limited to construction projects

16 Mar - Hungary: Tax on advertisement upheld (CJEU judgment)

16 Mar - Poland: Tax on retail sector upheld (CJEU judgment)

16 Mar - Russia: Draft legislation would expand when VAT payable by tax agents

15 Mar - Netherlands: Third amendment, bill on dividend withholding tax in cross-border reorganizations

15 Mar - UK: Finance (No. 2) Bill 2019-21 is published

15 Mar - UK: Corporation tax rate to increase to 25% from April 2023

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

15 Mar - UK: Additional two years of income tax trade loss carryback, temporarily extended

15 Mar - UK: Enhanced capital allowance; 100% of investments in plant and machinery in “Freeport tax sites”

15 Mar - UK : New 10% rate for structures and buildings allowance under “Freeport tax sites” incentives

15 Mar - UK: Stamp duty land tax relief for “Freeports”

15 Mar - UK: Stamp duty land tax surcharge for overseas buyers of residential property

15 Mar - UK: Clarified position for corporate intermediaries, other changes regarding “off-payroll working”

15 Mar - UK: Extended enterprise management incentives

15 Mar - UK: Construction industry scheme, changes effective 6 April 2021

15 Mar - UK: Other measures in Finance Bill 2021, implications for businesses

12 Mar - EU: Treatment of small losses of goods under call-off stock arrangements

12 Mar - Spain: Proposed tax on non-reusable plastic containers

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

11 Mar - Czech Republic: Tax card for 2021

11 Mar - Netherlands: Update about tax treaty negotiations with Russia

10 Mar - Iceland: Relief grants for businesses (COVID-19)

10 Mar - Italy: Extended deadlines for digital services tax

10 Mar - OECD: Toolkit on tax treaty negotiations, for use by developing countries

10 Mar - Serbia: Amendments concerning customs declarations and application of VAT rules

9 Mar - Czech Republic: ATAD implementation, deductibility of excess borrowing costs and exit tax

9 Mar - Czech Republic: “Deemed supplier” concept, e-commerce and VAT

9 Mar - Czech Republic: Tax administration’s position regarding changes to tax depreciation

9 Mar - Belgium: VAT deduction for mixed-use cars; adjustment to calculation for 2020

8 Mar - Belgium: Tax guidance regarding working from home after the pandemic (COVID-19)

8 Mar - Netherlands: Proposed changes regarding treatment of reverse hybrid entities, public consultation

5 Mar - France: Corporate income tax installment relief; expedited refunds of tax credits in 2021 (COVID-19)

5 Mar - UK: Tax measures in budget 2021; a further look

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

5 Mar - Greece: Tax treatment of income arising from stock options and share plans

5 Mar - Spain: VAT refund deadline of 31 March 2021, for UK traders

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

4 Mar - Switzerland: Equity compensation reporting clarified

4 Mar - UK: Tax proposals in 2021 budget; proposed corporation tax rate increase to 25%

2 Mar - Cyprus: Extended deadlines for VAT payments (COVID-19)

1 Mar - EU: Update on “public” country-by-country reporting proposal, following discussion by ministers

1 Mar - Germany: VAT on cross-border provisions of company vehicles to employees (CJEU judgment)

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)

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

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

29 Jan - Serbia: Amendments to property tax law, effective 2021

29 Jan - Serbia: Guidance clarifying issuance of electronic invoices (e-invoices)

29 Jan - UK: Calculations of coronavirus job retention scheme (CJRS), changes beginning 1 March 2021

29 Jan - UK: Considering possible tax measures and changes for 2021 that may appear in the Spring budget

29 Jan - UK: Protocol signed, income tax treaty with Germany

29 Jan - UK: R&D tax relief claims, implications for SMEs (First-tier Tribunal judgment)

28 Jan - Czech Republic: Tax implications for German funds on disposal of Czech equities

27 Jan - France: New tax compliance audit process; increased tax certainty for taxpayers

27 Jan - Poland: Legislation promoting electricity generated from offshore wind farms

26 Jan - Bulgaria: Relief from certain anti-money laundering requirements for wholesale traders

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

25 Jan - Gibraltar: Update on application of EU mandatory disclosure rules (DAC6)

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

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

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

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

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

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

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

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

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

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

20 Jan - Serbia: Tax card for 2021

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

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

20 Jan - UK: Significant reduction in scope of UK implementation of DAC6

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

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

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

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

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

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

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

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

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

15 Jan - Italy: Deadlines for digital services tax extended

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

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

14 Jan - Serbia: Corporate income tax amendments

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

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

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

12 Jan - Luxembourg: Guidance on interest limitation rules

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

12 Jan - Serbia: VAT amendments effective 1 January 2021

11 Jan - Belgium: Special liquidation reserve, small companies and liquidation bonuses

11 Jan - Gibraltar: Increased relief, grants to businesses for January 2021 (COVID-19)

8 Jan - EU: Trade and cooperation agreement with UK

8 Jan - Albania: New e-invoicing rules, procedures

8 Jan - Poland: Revised jurisdiction of tax authorities over business taxpayers

8 Jan - Poland: Withholding tax collection system again postponed, 30 June 2021 (COVID-19)

5 Jan - Denmark: R&D deduction temporarily increased to 130%

5 Jan - Italy: VAT registration process for non-established UK businesses (post-Brexit)

4 Jan - Finland: New schedule of financial processing fees effective 1 January 2021

30 Dec - Serbia: Tax procedure and administration, new measures enacted

29 Dec - Serbia: Guidance on paying deferred taxes (COVID-19)

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

28 Dec - Russia: Progressive individual income taxation introduced

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

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

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

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

23 Dec - Serbia: Excise tax changes regarding cigarettes, amendments to refund processes

22 Dec - Bulgaria: VAT measures effective beginning in 2021

22 Dec - Italy: Regulations implementing tax dispute resolution mechanisms and MAP processes

22 Dec - Luxembourg: Extended time to file corporate and individual tax returns for 2019 and 2020 (COVID-19)

18 Dec - UK: Post-Brexit indirect tax, direct tax changes expected in 2021

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

18 Dec - Luxembourg: New tax measures included in budget law for 2021

18 Dec - Czech Republic: Changes to business law require actions by corporations in 2021

18 Dec - Italy: Measures to implement EU directive on cross-border arrangements (DAC6)

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

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

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

17 Dec - Poland: Changes to taxation of restructuring transactions

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

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

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

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

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

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

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

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

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

14 Dec - UK: Post-Brexit customs, VAT and excise tax measures proposed for Northern Ireland

14 Dec - Netherlands: Relief and recovery package, amended and expanded into 2021 (COVID-19)

11 Dec - Netherlands: Rules for refunds of Dutch dividend withholding tax based on CJEU judgment

11 Dec - Bulgaria: New deadlines for filing corporate income tax returns and for paying tax

11 Dec - Gibraltar: Extension of grants, relief for businesses (COVID-19)

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

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

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

8 Dec - Belgium: Year-end actions for R&D incentives

8 Dec - Czech Republic: Tax bill for 2021 advances with changes

8 Dec - Netherlands: Tax developments concerning financial institutions (December 2020)

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

7 Dec - EU: Temporary VAT exemption for vaccines and testing kits (COVID-19)

7 Dec - Romania: Reduced VAT rate of 5% for certain residential properties in 2021

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

4 Dec - Italy: EC determines corporate tax exemption for ports must be repealed

4 Dec - Spain: Deadline for certain VAT elections required by 30 December 2020

4 Dec - Portugal: EC finds tax benefits in Madeira free zone not correctly applied

4 Dec - Poland: Commercial transaction reports of large corporate taxpayers due 1 February 2021

3 Dec - Poland: Partnerships to pay corporate income tax beginning in 2021

3 Dec - Russia: VAT requirements under new system for tracing goods

2 Dec - France: Requirements for mandatory e-invoices beginning 2023

2 Dec - Germany: Updated UCITS marketing guidance requires use of German language

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

1 Dec - EU: Tax transparency rules to be extended to digital platforms

1 Dec - Germany: Opportunity in verifying rate of VAT on categories of goods

1 Dec - Luxembourg: VAT implications of Brexit for supplies of goods and services

1 Dec - Netherlands: Annual adjustment, salary of “highly skilled migrant workers”

1 Dec - Belgium: Proposed tax exemption for landlords of commercial real estate (COVID-19)

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)

30 Oct - Belgium: VAT regime for vouchers

30 Oct - EU: Tax issues in Belgium, Greece, Netherlands and Poland referred to CJEU

30 Oct - Portugal: Requirement that tax documents contain unique codes is postponed

29 Oct - Ireland: Updated guidelines, tax treatment of expenses and benefits for remote workers (COVID-19)

29 Oct - EU: Effects of and considerations about VAT rate reductions (COVID-19)

29 Oct - France: Withholding tax on capital gains of nonresident shareholders; refund opportunities

29 Oct - Lithuania: Change to VAT refund process effective 1 January 2021

29 Oct - Poland: Planned tax changes for real estate sector

28 Oct - EU: Summary of EU tax developments including Advocate General opinions, EC developments (October 2020)

28 Oct - Germany: Guidance on VAT corrections with retroactive effect

28 Oct - Germany: Method for calculating tolls on trans-European road network (CJEU judgment)

28 Oct - Spain: Use of cost-sharing agreements to recover input VAT

27 Oct - Italy: VAT paid by companies for pre-paid SIM cards used by employees; refund opportunities

27 Oct - Portugal: Postponed deadline; certified invoicing software used by VAT-registered entities

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

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

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

21 Oct - Malta: Tax measures in budget 2021

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

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

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

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

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

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

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

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

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

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

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

15 Oct - Luxembourg: DAC6 reporting guidelines released

15 Oct - Luxembourg: Tax measures in 2021 budget

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

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

13 Oct - Austria: Refund of withholding tax allowed Canadian pension fund; possible refund opportunities for non-EU entities

13 Oct - France: Introduction of VAT group regime

13 Oct - Ireland: Tax measures in budget 2021

13 Oct - Netherlands: Amendment to private member’s bill, dividend withholding tax proposal

12 Oct - Belgium: Postponed due date for corporate income tax return is 16 November 2020

12 Oct - Belgium: Reconstruction reserve, rebuilding corporate equity (COVID-19)

12 Oct - Hungary: Revised anti-money laundering regulation

12 Oct - Netherlands: Support for employers to retain jobs (COVID-19)

12 Oct - Romania: Referral to CJEU, concept of fixed establishment for VAT purposes

9 Oct - Czech Republic: Status of digital tax proposal

9 Oct - EU: Summary of EU tax developments including CJEU judgments, referrals, EC actions (September 2020)

9 Oct - UK: Deadline for submitting job retention scheme claims is 30 November 2020 (COVID-19)

9 Oct - UK: Guidance on job retention bonus, rewarding employers that retain furloughed employees (COVID-19)

9 Oct - UK: New wage subsidy scheme effective 1 November 2020 for six-month period (COVID-19)

8 Oct - Spain: VAT e-commerce rules, update

8 Oct - France: Finance Bill for 2021, tax measures announced

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

8 Oct - Sweden: Tax measures in budget bill for 2021

7 Oct - Germany: Loan interest in cross-border triangular cases

7 Oct - Malta: VAT and cross-border sales of goods and services

7 Oct - Netherlands: Loss set-off limitation and job-related investment allowance proposals

7 Oct - Norway: Withholding tax on interest and royalty payments, lease payments for certain physical assets

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

6 Oct - Netherlands: Implications of 2021 tax plan for financial services sector

6 Oct - Poland: Amendments in draft income tax legislation

5 Oct - Belgium: VAT deduction for publicity and brokerage costs of real estate developers (CJEU judgment) 

2 Oct - Belgium: Tax plans of new coalition government

30 Sep - EU: Review of the proposal for plastic tax, environmental-related measures

30 Sep - Hungary: Real-time invoice reporting of VAT; “grace period” until 31 March 2021

29 Sep - Germany: Digital VAT package and distance sales proposals; other VAT developments

29 Sep - Gibraltar: Extension of tax relief measures (COVID-19)

28 Sep - Netherlands: Consultation on proposal for conditional withholding tax on dividends

28 Sep - Netherlands: VAT exemption for asset management services (pending before Supreme Court)

25 Sep - Poland: Tax rulings on car fringe benefits, 50% deductible costs related to royalties

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

23 Sep - Ireland: Possible tax measures for 2021 budget

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

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

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

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

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

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

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

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

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

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

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

10 Sep - EU: Report of VAT gap for 2018

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

24 Jul - UK: Draft legislation for Finance Bill 2021

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

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

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

23 Jul - Slovakia: VAT law changes proposed

22 Jul - Romania: Changes to instructions for VAT exemptions

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

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

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

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

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

15 Jul - Belgium: Proposal for digital services tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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