close
Share with your friends

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

1000

Related content

TaxNewsFlash-Coronavirus

Recent Articles

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)

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)

18 Jun - South Africa: Summary of government grants, tax incentives (COVID-19)

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

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)

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

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

12 Jun - Qatar: Late payment interest is 0% through 31 August (COVID-19)

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 - 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 - KPMG report: Transfer pricing policy, and analysis of routine returns (COVID-19)

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

8 Jun - South Africa: Cash-flow management and debt subordinations (COVID-19)

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

5 Jun - Isle of Man: FATCA and CRS reporting deadline extended to 30 September (COVID-19)

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

5 Jun - Ghana: Tax relief measures, update (COVID-19)

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

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

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

4 Jun - UAE: Compliance with economic substance regulations, relief measures (COVID-19)

3 Jun - Channel Islands: FATCA and CRS reporting deadline extended to 30 September (Guernsey) (COVID-19)

3 Jun - Nigeria: Extended deadline for interest and penalty relief, outstanding tax debts (COVID-19)

3 Jun - Nigeria: Tax audits, investigations resume (COVID-19)

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

1 Jun - France: FATCA, CRS reporting deadlines extended to 15 October 2020 (COVID-19)

1 Jun - UK: Job retention scheme to change from 1 July 2020 (COVID-19)

1 Jun - UK: Tax implications of reducing employment income (COVID-19)

1 Jun - UK: Tax treatment of support payments (COVID-19)

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

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

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

27 May - Belgium: FATCA, CRS returns, deadline extended to 30 September (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)

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

26 May - OECD: Tax administration support for individual and business taxpayers (COVID-19)

26 May - Serbia: Tax and transfer pricing implications to be considered (COVID-19)

21 May - Saudi Arabia: VAT rate increase, transitional provisions (COVID-19)

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

20 May - Nigeria: Extended deadline for AEOI and CRS reporting by financial institutions (COVID-19)

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

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

19 May - UK: Relief for FATCA and CRS reports not filed by 31 May 2020 (COVID-19)

18 May - Nigeria: Extended deadline for filing Lagos State tax returns (COVID-19)

18 May - Qatar: Extended deadlines for 2019 reporting by financial institutions, for commercial license renewals (COVID-19)

18 May - Saudi Arabia: Q&As on VAT rate increase (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)

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

15 May - Bangladesh: Tax return filing and tax payment relief measures (COVID-19)

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

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

13 May - Ghana: Update on extension of tax return filing deadlines (COVID-19)

13 May - Botswana: Guidance for deferral of income tax payments (COVID-19)

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

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

12 May - South Africa: VAT implications for landlords with rental income reductions (COVID-19)

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

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

11 May - Saudi Arabia: VAT rate to increase to 15% (COVID-19)

8 May - EU: Proposals to postpone filing deadlines, including for EU mandatory disclosure rules (DAC6) (COVID-19)

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

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

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

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

5 May - South Africa: Penalty, interest relief for late payments of tax by businesses (COVID-19)

5 May - South Africa: Tax consequences for REITs of foreign exchange movements (COVID-19)

4 May - Nigeria: Medical supplies exempted from VAT and import duty (COVID-19)

4 May - OECD: Tax and fiscal policies in response to COVID-19 pandemic

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

4 May - South Africa: Tax relief measures in draft legislation (COVID-19)

4 May - Nigeria: Medical supplies exempted from VAT and import duty (COVID-19)

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

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

30 Apr - Botswana: Extended due dates for tax returns, payments (COVID-19)

30 Apr - Nigeria: Waiver of interest and penalty on outstanding tax liabilities (COVID-19)

30 Apr - South Africa: FAQs clarify unemployment insurance issues (COVID-19)

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

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

29 Apr - Nigeria: VAT treatment of contract cancellations, bad debts (COVID-19)

28 Apr - Algeria: Tax relief and other measures (COVID-19)

28 Apr - Egypt: Tax relief provisions (COVID-19)

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

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 - UK: Employees working from home; HMRC guidance on taxable expenses (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)

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

23 Apr - South Africa: Proposal to limit use of losses to be deferred to 2022 (COVID-19)

22 Apr - South Africa: Carbon tax return filing, payment deadline extended (COVID-19)

22 Apr - South Africa: “Phase II” of economic stimulus package (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 - UAE: Extended VAT return, VAT payment deadline (COVID-19)

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 - Nigeria: Additional tax relief (COVID-19)

20 Apr - South Africa: Cash-flow issues relating to withholding tax on dividends, interest, royalties (COVID-19)

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

17 Apr - South Africa: Tax implications of “repo rate” reduction (COVID-19)

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

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

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

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

15 Apr - Egypt: Tax relief measures (COVID-19)

15 Apr - Jordan: Relief measures related to social security contributions (COVID-19)

15 Apr - Lebanon: Tax relief measures (COVID-19)

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

15 Apr - OECD: Tax and fiscal policy response (COVID-19)

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

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

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

13 Apr - UAE: Extended deadline for excise tax (COVID-19)

9 Apr - Czech Republic: Transfer pricing considerations (COVID-19)

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

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

8 Apr - Saudi Arabia: Tax relief includes extension of time to file, pay tax (COVID-19)

8 Apr - South Africa: VAT and exchange rates and currency fluctuations (COVID-19)

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

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

7 Apr - OECD: Business continuity considerations for tax administrations (COVID-19)

6 Apr - Botswana: Tax 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 - South Africa: Tax implications of shares exchanged for payment of rental (COVID-19)

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

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

3 Apr - OECD: Tax implications for cross-border workers, other cross-border matters (COVID-19)

3 Apr - South Africa: Defining “days” during lockdown for customs purposes (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 - Russia: Tax relief measures (COVID-19)

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

2 Apr - Liechtenstein: FATCA, CRS reporting deadline extended to 31 July 2020 (COVID-19)

2 Apr - Malta: FATCA, CRS reporting deadlines extended (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: Tax relief measures include extended filing, paying deadlines (COVID-19)

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

2 Apr - South Africa: Tax relief for employers, taxpayers in pending legislation (COVID-19)

1 Apr - Qatar: Customs duty exemption for food, medical equipment (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 - Denmark: Tax return, disclosure deadlines extended to 1 September 2020 (COVID-19)

1 Apr - Denmark: Transfer pricing documentation, extension of deadline (COVID-19)

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

1 Apr - South Africa: VAT and customs duty relief for importers (COVID-19)

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

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

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

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

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 - South Africa: Tax incentives for employers proposed in legislation (COVID-19)

30 Mar - South Africa: Tax return, payment deadlines (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 - Switzerland: Extensions by cantons, filing 2019 individual tax returns (COVID-19)

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

27 Mar - South Africa: Tax implications for mining sector from “lockdown” (COVID-19)

27 Mar - South Africa: VAT relief for zero-rated goods (COVID-19)

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

26 Mar - Nigeria: Extended due date for individual tax returns, Lagos State (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 - UAE: Customs duty refunds, customs relief in Dubai (COVID-19)

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

25 Mar - Ireland: Wage and financial support, 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 - Spain: Tax relief, other relief for companies, response to coronavirus (COVID-19)

25 Mar - Nigeria: Tax relief, responding to coronavirus (COVID-19)

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

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

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

24 Mar - Qatar: Two-month extension, tax return filing date (COVID-19)

24 Mar - South Africa: Tax relief measures in response to “lockdown” (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)

23 Mar - South Africa: Carbon tax registrations and possible effect of coronavirus (COVID-19)

23 Mar - Switzerland: Transfer pricing considerations for multinational companies, responding to coronavirus (COVID-19)

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

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

22 Mar - Saudi Arabia: Tax relief measures in response to coronavirus (COVID-19)

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

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

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

20 Mar - Gibraltar: Relief for businesses affected by 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 - South Africa: Tax considerations for business expenses related to coronavirus (COVID-19)

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

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

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

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

18 Mar - OECD: Work on taxation of the digitalised economy continues during coronavirus (COVID-19) crisis

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

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

18 Mar - UAE: Tax relief included in responses to coronavirus (COVID-19) in Dubai and Abu Dhabi

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

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

17 Mar - Switzerland: Commercial law implications from 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

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)

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)

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal