Coronavirus (COVID-19) tax developments in EMA

Coronavirus (COVID-19) tax developments in EMA

KPMG's reports of tax developments in response to the coronavirus (COVID-19) in Europe, Middle East & Africa

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TaxNewsFlash-Coronavirus

Recent Articles

2022  |  2021  |  2020

2022

March

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

February

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

4 Feb - UK: HMRC verifying companies included coronavirus job retention scheme (CJRS) grants in taxable income (COVID-19)

January

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

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

 

2021

December

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

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

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

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

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

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

November

22 Nov - Hungary: Postponement of e-VAT system (COVID-19)

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

October

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

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

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

September

24 Sep - UK: Coronavirus Job Retention Scheme ends 30 September; action steps for employers (COVID-19)

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

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

August

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

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

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

July

30 Jul - South Africa: Emergency tax and unemployment insurance relief for employers (COVID-19)

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

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

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

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

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

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

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

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

June

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

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

16 Jun - Bahrain: Three-month extension for financial support initiatives (COVID-19)

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

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

May

25 May - South Africa: Tax deduction for home office expenses, proposed revised guidance (COVID-19)

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

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

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

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

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

5 May - Liechtenstein: FATCA, CRS reporting deadline extended to 31 July 2021 (COVID-19)

April

30 Apr - Oman: Tax relief extended for 2020 (COVID-19)

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

21 Apr - Malta: FATCA, CRS reporting deadlines extended to 30 June 2021 (COVID-19)

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

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

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

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

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

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

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

7 Apr - UAE: Dubai Customs extends “grace period” for submitting customs declarations (COVID-19)

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

1 Apr - Nigeria: Deadline extended for filing individual tax returns, Lagos State (COVID-19)

March

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

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

29 Mar - Qatar: Extended deadline for entities not subject to income tax (COVID-19)

24 Mar - Qatar: Extended deadline for income tax returns, tax payments for 2020 (COVID-19)

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

18 Mar - Saudi Arabia: Incentives for businesses involved in pilgrimage-related activities (COVID-19)

15 Mar - Oman: Tax incentives included in economic stimulus plan (COVID-19)

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

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

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

3 Mar - Botswana: Tax measures in 2021-2022 budget (COVID-19)

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

February

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

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)

16 Feb - Germany: Proposed extension of tax return deadline for 2019 (COVID-19)

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

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

January

1 Feb - Nigeria: Extended deadline for 2020 PAYE tax returns, Lagos State (COVID-19)

29 Jan - UAE: Suspension of customs declarations expires 31 January 2021 (COVID-19)

25 Jan - Saudi Arabia: Penalty waiver extended for late-filed tax returns, late tax payments (COVID-19)

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

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)

21 Jan - OECD: Updated guidance on tax treaties (COVID-19)

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)

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

14 Jan - UAE: Temporary VAT rate of 0% for medical equipment (COVID-19)

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

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

11 Jan - Oman: Medical equipment zero-rated for VAT (COVID-19)

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2020

December

30 Dec - Oman: Country-by-country notification deadline extended to 30 April 2021 (COVID-19)

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

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

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

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

18 Dec - Kenya: Tax rates reduced in response to pandemic to be reinstated (COVID-19)

18 Dec - OECD: Guidance on transfer pricing implications of pandemic (COVID-19)

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

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

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

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

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

November

30 Nov - UK: Tax exemption for employer-provided medical testing (COVID-19)

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

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

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

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

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

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

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

9 Nov - Nigeria: Penalty and interest relief available to 31 December 2020 (COVID-19)

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

October

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

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

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

20 Oct - South Africa: Proposal to revise foreign-earnings exemption for individuals working abroad (COVID-19)

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

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

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

5 Oct - Saudi Arabia: Tax amnesty through 31 December 2020 (COVID-19)

2 Oct - Belgium: Tax plans of new coalition government include recovery measures (COVID-19)

September

29 Sep - Nigeria: FAQs under CRS-AEOI regime; reminder, extended deadline expires 30 September (COVID-19)

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

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

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

17 Sep - Belgium: Transfer pricing compliance, Local file deadline extended to October 2020 (COVID-19)

16 Sep - UK: Businesses have 30 days to confirm job retention scheme claims (COVID-19)

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

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

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

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

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

August

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

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

19 Aug - KPMG report: Future of global tax disputes; tax authority reactions, guidance and expectations (COVID-19)

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

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

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

7 Aug - France: Annual transfer pricing return, filing deadline postponed (COVID-19)

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)

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

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

5 Aug - Luxembourg: FATCA and CRS returns, filing date extended to 30 September (COVID-19)

4 Aug - Nigeria: Interest and penalties on tax audit liabilities, Delta State (COVID-19)

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

4 Aug - South Africa: Tax deduction for home office expenses (COVID-19)

July

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

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

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

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

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

24 Jul - EU: Postponement of e-commerce VAT to 1 July 2021 (COVID-19)

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

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

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

20 Jul - EU: More time for countries to comply with REX system, origin of goods certification (COVID-19)

20 Jul - Nigeria: State governments provide relief for taxpayers (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)

15 Jul - South Africa: Provisional tax relief for “qualifying taxpayers” (COVID-19)

13 Jul - Nigeria: Additional tax relief, Lagos State (COVID-19)

13 Jul - Oman: Postponed deadlines for tax returns, tax payments (COVID-19)

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

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)

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

8 Jul - Nigeria: Extended deadline, interest and penalty relief for pending tax liabilities (COVID-19)

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

8 Jul - Namibia: Budget 2020-2021, no new taxes proposed (COVID-19)

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

7 Jul - Germany: Deadlines for FATCA and CRS returns extended to 31 October 2020 (COVID-19)

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

7 Jul - Kuwait: Extended deadlines for business tax returns, payments (COVID-19)

6 Jul - Italy: FATCA and CRS reporting deadline extended to 30 September 2020 (COVID-19)

6 Jul - Poland: Postponed deadlines for transfer pricing documentation, reporting (COVID-19)

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)

June

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

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

25 Jun - South Africa: Measures to clarify eligibility for relief from PAYE, provisional tax (COVID-19)

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

24 Jun - EU: Council agrees on deferral of certain tax reporting deadlines (COVID-19)

24 Jun - Nigeria: Tax audit guidelines in Lagos State (COVID-19)

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

23 Jun - Netherlands: Transfer pricing issues (COVID-19)

23 Jun - South Africa: Tax relief for donations to “Solidarity Fund” (COVID-19)

22 Jun - Qatar: Further extended deadline for income tax returns, tax payments (COVID-19)

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

19 Jun - Bulgaria: Extended deadline for FATCA, CRS reporting (COVID-19)

19 Jun - Ireland: Extended deadline for FATCA and CRS/DAC2 reporting (COVID-19)

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

19 Jun - Nigeria: Tax and transfer pricing returns for calendar-year companies due 31 July (COVID-19)

April

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

28 Apr - Qatar: CRS deadline extended to 31 August 2020 (COVID-19)

28 Apr - South Africa: Guidance concerning unemployment insurance fund program (COVID-19)

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

27 Apr - Moldova: Tax relief and economic stimulus measures (COVID-19)

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

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

27 Apr - Portugal: Postponed deadline for transfer pricing documentation (COVID-19)

24 Apr - Belgium: Implications from a transfer pricing perspective (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)

March

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

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