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


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Recent Articles

April 2021

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

9 Apr - UK: Taxation of crypto assets, additional clarifications

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

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

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

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

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

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

6 Apr - Cyprus: Ultimate beneficial owner register

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

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

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

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

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

March 2021

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

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

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

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

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

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

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

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

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

29 Mar - UK: Proposed changes to hybrid mismatch rules

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

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

29 Mar - UK: Update on inheritance tax

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

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

26 Mar - Serbia: Update on income tax treaties

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

15 Mar - UK: Extended enterprise management incentives

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

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

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

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

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

11 Mar - Czech Republic: Tax card for 2021

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

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

10 Mar - Italy: Extended deadlines for digital services tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

4 Mar - Switzerland: Equity compensation reporting clarified

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

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

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

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

February 2021

26 Feb - EU: Ministers discuss “public” country-by-country reporting proposal

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

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

26 Feb - Serbia: Individual income tax returns for 2020 due 17 May 2021

26 Feb - UK: Expectations for tax measures in budget 2021

24 Feb - UK: New “off-payroll working” regime effective 6 April 2021; HMRC guidance 

24 Feb - Cyprus: Guidance on VAT representation after Brexit

24 Feb - Isle of Man: Tax provisions in budget 2021

23 Feb - Switzerland: Court decision restricts application of U.S. tax treaty on basis of citizenship

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

22 Feb - EU: Status of proposal for public country-by-country reporting

22 Feb - EU: Update on proposal for financial transaction tax

22 Feb - EU: Updated “blacklist” of non-cooperative jurisdictions (Dominica added); revisions to “grey list”

22 Feb - Austria: Summary of tax developments (January - February 2021)

19 Feb - Poland: General ruling, proper classification of transactions using fuel cards for VAT purposes

19 Feb - Serbia: Direct aid for businesses, based on qualified employees (COVID-19)

18 Feb - France: Deferral of payment of civil aviation tax by airlines (COVID-19)

18 Feb - Romania: Tax card for 2021

18 Feb - Slovakia: VAT and e-commerce, measures effective 1 July 2021

16 Feb - Germany: Proposals concerning withholding tax and capital gains tax

16 Feb - North Macedonia: Disclosure requirements, ultimate beneficial owners

15 Feb - Luxembourg: Reduced rate of subscription tax, investments in sustainable assets

15 Feb - UK: Tax options, expectations in budget scheduled for 3 March 2021

15 Feb - UK: Definition of “structure” for capital allowances purposes (Court of Appeal decision)

12 Feb - Belgium: Tax on securities accounts

11 Feb - Germany: Proposed relief from withholding tax, extended tax return deadline

11 Feb - Russia: Clarifications concerning VAT exemption for licenses of software and databases

11 Feb - Spain: Wealth tax and property indirectly owned by non-residents, court decision

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

9 Feb - Czech Republic: Evidence establishing a foreign entity’s permanent establishment (court decision)

9 Feb - Czech Republic: Expanded scope of VAT “mini-one-stop-shop” (MOSS) regime

9 Feb - Czech Republic: Waiver of VAT on medical items; rental assistance relief program (COVID-19)

9 Feb - Serbia: Income tax treaties, as of 1 January 2021

8 Feb - Denmark: Tax relief measures (COVID-19)

5 Feb - Italy: Review of tax measures in 2021 budget law

5 Feb - Spain: Wealth tax and property indirectly owned by non-residents

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

4 Feb - Norway: New VAT return, electronic filing expected in 2022

4 Feb - Estonia: Increased excise tax rate for tobacco products in 2021

4 Feb - Moldova: Tax card for 2021

4 Feb - Montenegro: Tax card for 2021

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

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

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

January 2021

29 Jan - EU: Extension of DAC 6 reporting deadlines announced by Belgium, Greece, Sweden

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

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

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

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

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

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

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

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

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

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

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

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

25 Jan - Gibraltar: Update on application of EU mandatory disclosure rules (DAC 6)

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

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

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

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

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

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

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

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

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

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

20 Jan - Serbia: Tax card for 2021

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

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

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

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

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

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

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

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

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

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

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

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

15 Jan - Italy: Deadlines for digital services tax extended

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

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

14 Jan - Serbia: Corporate income tax amendments

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

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

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

12 Jan - Luxembourg: Guidance on interest limitation rules

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

12 Jan - Serbia: VAT amendments effective 1 January 2021

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

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

8 Jan - EU: Trade and cooperation agreement with UK

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

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

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

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

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

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

Recent Articles

December 2020

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

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

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

28 Dec - Russia: Progressive individual income taxation introduced

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

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

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

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

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

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

22 Dec - Bulgaria: VAT measures effective beginning in 2021

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

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

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

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

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

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

18 Dec - Italy: Measures to implement EU directive on cross-border arrangements (DAC 6)

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

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

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

17 Dec - Poland: Changes to taxation of restructuring transactions

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Recent Articles

November 2020

30 Nov - Belgium: Treatment of dividends of French origin

30 Nov - UK: Employer-provided testing for COVID-19

30 Nov - UK: Lower rates of stamp duty land tax, mixed residential and non-residential property purchases

27 Nov - France: Input VAT deductions, services provided by head office to branches (Conseil d’Etat decision)

27 Nov - Poland-Netherlands: Protocol to amend income tax treaty is signed

25 Nov - Austria: Interest-limitation rule in proposed legislation; extended tax relief (COVID-19)

25 Nov - Belgium: DAC6 and process for mandatory disclosure, reporting of cross-border arrangements

25 Nov - Hungary: VAT rate on takeaway meals temporarily reduced to 5% (COVID-19)

24 Nov - Lithuania: Corporate income tax incentive for investments in large projects

23 Nov - Germany: New position on tax liability, IP structures without obvious nexus

23 Nov - Germany: Treatment of profit-transfer agreement in event of insolvency

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

23 Nov - OECD: Report on harmful tax practices, 18 jurisdictions in compliance with BEPS Action 5

19 Nov - Hungary: Proposed temporary reduction of VAT rate of 5%, residential units

18 Nov - Belgium: Property tax reductions for assets during “unproductive” periods (COVID-19)

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

18 Nov - Russia: New regime for paying individual income tax on CFC profits

17 Nov - Luxembourg: Protocol amending income tax treaty with Russia is signed

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

17 Nov - UK: Tax policy measures, draft legislation for Finance Bill 2021

16 Nov - Spain: VAT-related elections for 2021 require action in November 2020

16 Nov - Belgium: Possible changes for periodic VAT return

13 Nov - Belgium: Corporate tax return filing deadline is again extended

13 Nov - Belgium: Extension of reduced VAT rate for residential demolition and reconstruction

13 Nov - Netherlands: Update on 2021 “tax plan” and other tax legislative measures

13 Nov - Netherlands: Year-end 2020 tax accounting considerations

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

12 Nov - Ireland: Postponed VAT accounting for imports

12 Nov - Lithuania: Tax relief provisions, second wave (COVID-19)

12 Nov - Spain: Details of digital services tax

12 Nov - Spain: Tax measures in budget bill for 2021

11 Nov - Czech Republic: Tax relief and economic relief measures (COVID-19)

11 Nov - Czech Republic: Transposition of rules for VAT quick fixes, intra-Community supply of goods

11 Nov - Poland: Legislative measures implementing EU VAT directives for e-commerce transactions

6 Nov - Cyprus: VAT payments, extended deadlines

6 Nov - Netherlands: Update on tax treaty negotiations with Russia

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

4 Nov - Belgium: Extension of tax credit for loans to SMEs in Walloon region (COVID-19)

4 Nov - Sweden: Economic employer concept effective 1 January 2021

3 Nov - Czech Republic: Consideration for marketing services rendered abroad subject to VAT

3 Nov - Italy: Updates on e-invoicing, tax receipt lottery, daily payments

3 Nov - Slovakia: Right to input VAT deduction by importer (CJEU judgment)

2 Nov - UK: Coronavirus job retention scheme extended until December 2020 (COVID-19)

2 Nov - UK: HMRC guidance on enhanced coronavirus job support scheme, expected introduction in December 2020 (COVID-19)

Recent Articles

October 2020

30 Oct - Belgium: VAT regime for vouchers

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

21 Oct - Malta: Tax measures in budget 2021

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

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

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

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

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

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

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

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

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

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

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

15 Oct - Luxembourg: DAC 6 reporting guidelines released

15 Oct - Luxembourg: Tax measures in 2021 budget

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

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

13 Oct - Austria: Refund of withholding tax allowed Canadian pension fund; possible refund opportunities for non-EU entities

13 Oct - France: Introduction of VAT group regime

13 Oct - Ireland: Tax measures in budget 2021

13 Oct - Netherlands: Amendment to private member’s bill, dividend withholding tax proposal

12 Oct - Belgium: Postponed due date for corporate income tax return is 16 November 2020

12 Oct - Belgium: Reconstruction reserve, rebuilding corporate equity (COVID-19)

12 Oct - Hungary: Revised anti-money laundering regulation

12 Oct - Netherlands: Support for employers to retain jobs (COVID-19)

12 Oct - Romania: Referral to CJEU, concept of fixed establishment for VAT purposes

9 Oct - Czech Republic: Status of digital tax proposal

9 Oct - EU: Summary of EU tax developments including CJEU judgments, referrals, EC actions (September 2020)

9 Oct - UK: Deadline for submitting job retention scheme claims is 30 November 2020 (COVID-19)

9 Oct - UK: Guidance on job retention bonus, rewarding employers that retain furloughed employees (COVID-19)

9 Oct - UK: New wage subsidy scheme effective 1 November 2020 for six-month period (COVID-19)

8 Oct - Spain: VAT e-commerce rules, update

8 Oct - France: Finance Bill for 2021, tax measures announced

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

8 Oct - Sweden: Tax measures in budget bill for 2021

7 Oct - Germany: Loan interest in cross-border triangular cases

7 Oct - Malta: VAT and cross-border sales of goods and services

7 Oct - Netherlands: Loss set-off limitation and job-related investment allowance proposals

7 Oct - Norway: Withholding tax on interest and royalty payments, lease payments for certain physical assets

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

6 Oct - Netherlands: Implications of 2021 tax plan for financial services sector

6 Oct - Poland: Amendments in draft income tax legislation

5 Oct - Belgium: VAT deduction for publicity and brokerage costs of real estate developers (CJEU judgment) 

2 Oct - Belgium: Tax plans of new coalition government

Recent Articles

September 2020

30 Sep - EU: Review of the proposal for plastic tax, environmental-related measures

30 Sep - Hungary: Real-time invoice reporting of VAT; “grace period” until 31 March 2021

29 Sep - Germany: Digital VAT package and distance sales proposals; other VAT developments

29 Sep - Gibraltar: Extension of tax relief measures (COVID-19)

28 Sep - Netherlands: Consultation on proposal for conditional withholding tax on dividends

28 Sep - Netherlands: VAT exemption for asset management services (pending before Supreme Court)

25 Sep - Poland: Tax rulings on car fringe benefits, 50% deductible costs related to royalties

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

23 Sep - Ireland: Possible tax measures for 2021 budget

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

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

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

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

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

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

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

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

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

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

10 Sep - EU: Report of VAT gap for 2018

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Recent Articles

August 2020

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

July 2020

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

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

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

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

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

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

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

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

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

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

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

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

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

24 Jul - UK: Draft legislation for Finance Bill 2021

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

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

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

23 Jul - Slovakia: VAT law changes proposed

22 Jul - Romania: Changes to instructions for VAT exemptions

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

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

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

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

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

15 Jul - Belgium: Proposal for digital services tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Recent Articles

June 2020

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

16 Jun - Hungary: Retail tax measures enacted

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

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

15 Jun - Norway: Amendments to petroleum tax law

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

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

11 Jun - Czech Republic: MLI deposited with OECD

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

2 Jun - Romania: Tax card for 2020

May 2020

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

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

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

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

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

27 May - Portugal: Investment protection agreement with Angola

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

6 May - Switzerland: VAT refund claims due June 2020

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

5 May - Sweden: Proposed withholding tax on dividends

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

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

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

Recent Articles

April 2020

30 Apr - Germany: VAT group rules referred to CJEU

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

30 Apr - Norway: Proposed amendments to petroleum tax regime

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

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

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

28 Apr - Cyprus: Monthly VAT return requirement

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

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

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

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

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

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

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

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

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

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

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

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

21 Apr - Turkey: Digital services tax, a primer

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

March 2020

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

21 Mar - UK: Finance Bill 2020 published

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

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

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

20 Mar - Turkey: Digital services tax, update

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

16 Mar - Spain: Digital services tax legislation, update

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

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

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

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

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

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

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

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

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

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

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

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

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

11 Mar - Czech Republic: VAT treatment of benefit cards

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

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

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

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

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

9 Mar - UK: Budget scheduled for 11 March 2020

9 Mar - UK: Tax treaty network update

5 Mar - Norway: Overview of tax system in 2020

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

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

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

4 Mar - Sweden: Details about plastic bag tax

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

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

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

3 Mar - Iceland: Tax facts for 2020

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

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

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

February 2020

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

27 Feb - Serbia: Individual income tax returns for 2019

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

25 Feb - Austria: Update on digital services tax

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

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

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

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

21 Feb - Norway: VAT on e-commerce

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

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

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

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

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

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

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

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

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

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

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

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

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

12 Feb - Portugal: Car registration tax referred to CJEU

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

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

7 Feb - Italy: Overview of digital services tax

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

7 Feb - UK: Brexit tax implications, EU directives

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

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

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

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

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

January 2020

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

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

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

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

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

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

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

29 Jan - Switzerland: Tax reform implications for individual taxpayers

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

24 Jan - EU: Status of ultimate beneficial ownership registers

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

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

21 Jan - France: Update on digital services tax

21 Jan - Italy: Details of digital services tax

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

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

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

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

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

20 Jan - Czech Republic: Tax administration clarifies VAT amendments

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

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

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

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

15 Jan - Slovenia: VAT measures effective in 2020

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

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

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

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

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

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

10 Jan - UK: Budget scheduled for 11 March 2020

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

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

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

8 Jan - Croatia: Tax changes effective 1 January 2020

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

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

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

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

3 Jan - Belgium: Earnings stripping rules, clarifying decree

2019 Articles

December 2019

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

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

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

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

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

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

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

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

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

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

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

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

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

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

16 Dec - Bulgaria: VAT measures effective in 2020

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

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

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

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

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

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

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

11 Dec - EU: Amended financial transaction tax proposal

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

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

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

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

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

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

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

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

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

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

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

6 Dec - UK: Updated guidelines, executive remuneration

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

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

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

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

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

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

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

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

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

November 2019

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

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

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

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

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

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

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

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

21 Nov - Czech Republic: Digital services tax, update

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

21 Nov - EU: VAT directive concerning payment service providers

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

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

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

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

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

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

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

14 Nov - Hungary: Bad debts and VAT refund opportunities

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

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

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

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

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

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

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

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

8 Nov - UK: Structures defined for capital allowance purposes

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

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

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

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

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

5 Nov - Turkey: Legislative proposal for digital services tax

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

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

October 2019

30 Oct - Italy: Digital services tax, update

30 Oct - Italy: New VAT measures

30 Oct - Malta: Tax provisions in 2020 budget

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

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

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

29 Oct - Austria: Legislation introducing digital services tax

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

29 Oct - EU: Update on mandatory disclosure requirements

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

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

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

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

25 Oct - Portugal: Stamp tax guidance

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

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

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

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

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

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

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

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

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

18 Oct - Denmark: Summary of recent tax legislative developments

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

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

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

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

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

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

17 Oct - Ireland: Finance bill 2019

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

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

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

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

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

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

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

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

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

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

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

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

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

8 Oct - Ireland: Tax measures in budget 2020

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

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

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

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

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

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

September 2019

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

30 Sep - Malta: Patent box rules, tax incentives

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

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

27 Sep - UK: HMRC annual corporation tax statistics

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

26 Sep - Sweden: Tax proposals in 2020 budget bill

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

4 Sep - Netherlands: EC approves changes to tonnage tax regime

4 Sep - Switzerland: Tax reform in the canton of Zurich

4 Sep - Switzerland: “Intermediary services” and VAT; implications for financial services sector

3 Sep - Poland: Bad debt rules, for tax purposes

3 Sep Russia: Concept of “beneficial ownership” and implications for withholding tax

August 2019

30 Aug - Spain: Protocol to tax treaty with United States, entry into force

30 Aug - UK: Appeal of EC findings that CFC regime constitutes “state aid”

30 Aug - UK: Entrepreneurs’ relief determined as of time of disposal by trustees (First-tier Tribunal decision)

30 Aug - UK: Gas caverns and capital allowances (First-tier tribunal decision)

30 Aug - UK: Guidance from HMRC on structures and buildings allowances

29 Aug - France: Tax-related reporting requirements for online platforms

29 Aug - Ireland: Overview of employee share incentive plans, tax benefits

29 Aug - Switzerland: Reminder effective date of corporate tax reform, 1 January 2020

27 Aug - Belgium: Guidance relating to VAT claims

23 Aug - EU: Summary of CJEU referrals, infringement actions, other tax developments (August 2019)

22 Aug - Germany: New deadline for refund claims, dividends paid to tax-exempt investors

22 Aug - Italy: Remote sales reporting requirements; first deadline 31 October 2019

22 Aug - Poland: Register of ultimate beneficial owners; reporting deadline 13 April 2020

20 Aug - Cyprus: Retirement home services, VAT exemption for not-for-profits

19 Aug - Norway: New VAT registration process proposed, online retailers and marketplaces

16 Aug - UK: Proposal for flexible pension accrual, implications of tax limits

14 Aug - EU: Summary of CJEU referrals, infringement actions, other tax developments (August 2019)

13 Aug - Czech Republic: Dispute resolution under income tax treaties, transposing EU Directive

13 Aug - Czech Republic: Guidance concerning VAT treatment of vouchers

13 Aug - Luxembourg: Transposition of EU directive on cross-border arrangements (DAC 6)

13 Aug - Poland: New program for cooperation between taxpayers and tax administration

12 Aug - Germany: Retroactive election for effective date, contributions of business segments

9 Aug - Lithuania: Electronics subject to VAT reverse-charge mechanism

9 Aug - Luxembourg: Hybrid mismatch bill (ATAD 2) pending in parliament

9 Aug - Switzerland: Real estate tax in Geneva, implications of tax reform

8 Aug - EU: Status update, implementation of mandatory disclosure rules (DAC 6) in EU Member States

7 Aug - Greece: Foreign tax credit for special solidarity contributions; refund opportunities

7 Aug - Serbia: Income tax treatment of employer share-based payments

7 Aug - UK: Companies completing annual share plan returns may uncover payroll errors

6 Aug - Slovakia: VAT legislative proposals, effective date January 2020

5 Aug - Ireland: Central register of beneficial ownership, deadline 22 November 2019

2 Aug - Serbia: Exemption from tax, employer-provided recreation, sports, activities for employees

2 Aug - UK: HMRC insight on implementation of EU mandatory disclosure rules (DAC 6)

2 Aug - UK: Office of Tax Simplification annual report; discussions include inheritance tax, gig economy taxation issues

2 Aug - UK: Partnerships designed to allow investors income tax relief by claiming trading losses to offset income (Upper Tribunal decision)

1 Aug - Switzerland: “Snapshot” of tax reform

July 2019

30 Jul - Belgium: Multilateral instrument (MLI) is ratified

30 Jul - Luxembourg: EU directive (DAC 6), disclosure of cross-border arrangements

26 Jul - EU: Summary of CJEU, EC tax developments (July 2019)

25 Jul - France: Digital services tax (3%) is enacted

25 Jul - France: Digital versions of invoices allowed, tax recordkeeping purposes

25 Jul - France: Revised phase-down of corporate income tax rate, enacted

25 Jul - EU: Tax-related referrals to CJEU (Italy, Cyprus, Germany, Belgium)

19 Jul - EU: Accounting for deferred tax, single tax treatment for assets and liabilities

19 Jul - UK: Proposals to simplify inheritance tax rules

19 Jul - UK: Tax measures in draft finance legislation

17 Jul - Austria: Summaries of tax developments (June, July 2019)

17 Jul - Luxembourg: Protocol to tax treaty with United States, overview of changes

17 Jul - Switzerland: Protocol to tax treaty with United States, overview of changes

16 Jul - Spain: U.S. Senate approves Protocol to income tax treaty, overview of changes

16 Jul - Czech Republic: Transitional rules on R&D allowance

16 Jul - Hungary: Proposals to revise interest limitations, group taxation rules

16 Jul - Netherlands: EU Directive, mandatory disclosure of cross-border tax planning arrangements (DAC 6) presented to Lower House

15 Jul - Netherlands: Bonus shares and fixed exemption in work-related costs rules (Supreme Court decision)

15 Jul - Germany: Key features of VAT group rules

14 Jul - Montenegro: Overview of taxes for 2019

12 Jul - Austria: Update on proposals for digital services tax

12 Jul - EU: Trade agreement with Mercosur (Argentina, Brazil, Paraguay, Uruguay)

12 Jul - UK: Final proposals for reforming “off-payroll working rules” from April 2020

12 Jul - UK: Initial impressions of digital services tax draft legislation

12 Jul - UK: Proposal to limit corporate capital losses to 50% of gains from 1 April 2020

12 Jul - UK: Stamp duty anti-avoidance rule extended to unlisted shares transferred to connected companies

11 Jul - France: Digital services tax approved by parliament

11 Jul - Switzerland: Revised withholding tax rules for individuals, effective 2021

11 Jul - UK: Proposal for digital services tax, in draft Finance Bill

10 Jul - UK: No VAT recovery for university’s investment activities (CJEU judgment)

9 Jul - Netherlands: VAT group rules broadly interpreted by Dutch Supreme Court

8 Jul - Czech Republic: Update on digital services tax

5 Jul - Switzerland: Accounting for income tax; Q&As on tax reform implications

5 Jul - Bulgaria: VAT refunds when premature termination of lease agreement (CJEU judgment)

5 Jul - EU: Implications of EU General Court judgments, Hungarian advertisement tax and Polish retail tax

5 Jul - Italy: Tax incentives for real estate, leasing sectors

5 Jul - Luxembourg: Income tax treaty with France

5 Jul - Netherlands: Update on ATAD2 bill, hybrid mismatch rules included

5 Jul - UK: Draft finance legislation expected 11 July 2019

3 Jul - Norway: VAT on cross-border sales; repeal VAT exemption for low-value goods

2 Jul - Denmark: Withholding tax on dividends distributed to non-resident investment funds

2 Jul - EU: Update on mandatory disclosure requirements for intermediaries, certain taxpayers 

2 Jul - Germany: Unsecured intragroup loans, losses not deductible

2 Jul - Italy: VAT rules for invoices, clarifications concerning e-invoicing

1 Jul - EU: Tax dispute resolution system effective 1 July 2019

June 2019

27 Jun - France: Update on digital services tax; enactment anticipated

27 Jun - Hungary: Advertisement tax not state aid, concluded EU General Court

26 Jun - Poland: Withholding tax, draft explanatory notes

26 Jun - Sweden: Withholding tax and “yield tax,” foreign life insurance

25 Jun - Hungary: New invoice numbering regime, tariff and VAT rules

25 Jun - Malta: Tax consolidation rules, formation of tax groups

24 Jun - Channel Islands: Beneficial ownership registers (Jersey, Guernsey) and Isle of Man

24 Jun - Latvia: “Similar goods” and discounts, deductive method of customs valuation

21 Jun - UK: EC’s state aid findings, CFC financing company exemption

21 Jun - UK: Structures and buildings allowance; revised legislation and HMRC response

20 Jun - Hungary: Proposals for corporate, individual income tax changes; VAT amendments

20 Jun - Sweden: Deductibility of losses from foreign subsidiaries (CJEU judgments on compatibility of Swedish rules with EU law)

19 Jun - Netherlands: Consultation on changes to corporate income tax group rule

18 Jun - Germany: Copyright “formal warning” enforcement actions subject to VAT

18 Jun - Italy: “Net taxation” of royalties paid to foreign companies (regional tax court decision)

18 Jun - Netherlands: Finance answers parliamentary questions about conduit companies

17 Jun - Ireland: VAT treatment of activities of public bodies, certain vouchers

14 Jun - EU: Update on financial transaction tax; Dominica removed from “blacklist”

14 Jun - EU: Summary of CJEU, EC tax developments (June 2019)

14 Jun - Netherlands: VAT status of supervisory directors and officers (CJEU judgment)

14 Jun - Poland: Proposal to require VAT split-payment mechanism

14 Jun - UK: Business premises renovation allowance; possible refund opportunities

13 Jun - Cyprus: Tax card for 2019

13 Jun - Czech Republic: No permanent establishment of German entity, independent agent found

13 Jun - Czech Republic: VAT corrections and refunds, insolvent customers

13 Jun - Czech Republic: VAT treatment of employer-provided meal vouchers

10 Jun - Montenegro: Tax returns reporting capital gains, income from leasing transactions

10 Jun - Poland: “Due care” requirement for withholding tax remittances

10 Jun - Slovakia: MLI and real estate clause in tax treaties

10 Jun - Romania: Overview of tax system

7 Jun - OECD: Update on status of tax transparency initiatives (AEOI and CRS)

7 Jun - UK: Special purpose vehicle entities found to be Jersey, not UK, tax residents

6 Jun - Austria: VAT rules for travel agents (EC referral to CJEU)

6 Jun - Spain: Sanctions for failure to report assets held abroad (EC referral to CJEU)

5 Jun - Germany: Dividend withholding, Canadian pension plan (CJEU Advocate General opinion)

4 Jun - EU: Tax profiles of European countries

May 2019

31 May - OECD: Plan for resolving tax challenges of digital economy, taxing multinational entities

31 May - UK: Proposals concerning taxation of offshore intangible receipts

28 May - Italy: Legislative rules for business operations after “no-deal Brexit”

24 May - Sweden: Tax on chemicals used in electronic products; possible expansion

24 May - UK: HMRC no longer accepting email submissions, short-term business visitors

23 May - OECD: Declining tax revenue from transport fuel taxes; considerations for distance-based levies

20 May - Switzerland: Voters approve tax reform measures in referendum

20 May - Switzerland: Tax relief proposal, employee participation in start-ups, family businesses

20 May - Czech Republic: Tax proposals expected in 2020 tax package (insurance, excise taxes, digital taxation)

20 May - EU: Digital tax, EU “blacklist” updates (ECOFIN meeting)

20 May - Poland: Taxation of retail sector held not state aid (General Court of EU judgment)

17 May - Austria: Tax reform legislation 2019-2020, proposals in draft bill

17 May - Belgium: VAT implications of pharma research program

17 May - Czech Republic: VAT changes proposed for 2020

17 May - UK: Non-UK pension fund, exempt from tax on property investment income (tribunal decision)

17 May - EU: Summary of CJEU, EC tax developments (May 2019)

15 May - EU: New system to address VAT fraud, allows for cross-border data exchanges

15 May - Germany: Input VAT refund procedures, VAT on company cars transferred to employees (CJEU referrals)

15 May - Germany: Tax treatment of income from online advertising

10 May - Italy: Tax incentives expanded for certain individuals

10 May - UK: Tribunal decision on stamp duty land tax (SDLT) rules; may affect commercially driven transactions or structuring

10 May - UK: Updated VAT rules for “making tax digital” allow supplier statements, include other changes

9 May - Hungary: VAT reverse-charge mechanism, input VAT deduction (CJEU judgments)

9 May - Serbia: Tax audits planned, employer payments for employee commuting costs

8 May - UK: Details about proposed digital services tax

7 May - Greece: Shipping tax regime; “special contribution” by maritime sector

7 May - Greece: Thin-cap, CFC, anti-avoidance rules in new law; VAT vouchers

6 May - Norway: Taxation of aquaculture 

6 May - Switzerland: UK capital gains tax, implications for Swiss persons

6 May - Switzerland: VAT-registered foreign companies not required to declare worldwide turnover

3 May - UK: CFC finance company exemption not state aid in certain instances, EC concludes

2 May - Czech Republic: Proposal for digital services tax

2 May - EU: “Snapshot” of EU tax developments (April, early May 2019)

2 May - Italy: Corporate tax incentives include bonus depreciation, reduced rate, patent box changes

2 May - Italy: VAT reporting requirement, remote sales of goods and electronics

1 May - Netherlands: Residence requirement for dividend withholding tax refunds (CJEU judgment)

April 2019

30 Apr - France: Appeals court (Paris) affirms, no permanent establishment for Irish entity

30 Apr - EU: Dispute resolution tribunal under free trade agreement with Canada upheld (CJEU opinion)

30 Apr - Slovakia: Guidance on taxation, deduction of recreational contributions

30 Apr - Slovakia: Repeal of special tax levy on supermarket chains

29 Apr - Cyprus: EU directive on earnings stripping, general anti-abuse, and CFC rules transposed into Cypriot law

29 Apr - Malta: BEPS multilateral instrument (MLI) enters into force; potentially affects about 75% of treaties 

29 Apr - Russia: Full input VAT recovery on export of services, work

29 Apr - Switzerland: Stamp transfer tax obligations of securities dealers

26 Apr - Luxembourg: Tax measures in 2019 budget bill passed by Parliament

26 Apr - UK: Proposed amendment to “hybrid capital instrument” definition

26 Apr - Netherlands: Plans for revised, renewed international tax rulings policy

25 Apr - Netherlands: “Emergency repair of fiscal unity” legislation; corporate tax update

25 Apr - OECD: Tenth edition of Model Tax Convention published

25 Apr - Serbia: Environmental protection levy based on pollution levels, types of pollutants

24 Apr - Sweden: Reduced property tax on wind turbines, state aid issue (Supreme Administrative Court decision)

23 Apr - EU: Tax-related infringement proceedings, referrals to CJEU

17 Apr - Germany: Sale and lease-back implications for input VAT

17 Apr - Netherlands: Proposed changes to loss rules in liquidation or cessation (corporate income tax)

12 Apr - Sweden: VAT treatment of courses and seminars (CJEU)

12 Apr - UK: Courts take different approaches to tax treatment of multi-step transactions

12 Apr - UK: HMRC consultation, proposed changes to reduce tax relief available for certain home sales

11 Apr - Luxembourg: Multilateral instrument (MLI) ratification notice deposited with OECD

10 Apr - Czech Republic: Thin cap, CFC rules, exit tax, hybrid mismatch rules enacted

10 Apr - Czech Republic: VAT measures effective 1 April 2019

10 Apr - Italy: New income tax treaty signed with China

KPMG's EU Tax Centre


KPMG profiles of tax systems in European countries

KPMG’s profiles on the tax systems in many European countries

Read the EU country profiles for 2020

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