Recent Articles

September 2023

25 Sep - Albania: Changes to corporate income tax

22 Sep - Netherlands: 2024 Tax Plan includes changes to payroll taxes and social security contributions

20 Sep - Netherlands: Direct and indirect tax measures in 2024 Tax Plan

20 Sep - Belgium: Tax exemptions granted on certain “excess” profits constitute unlawful State aid (CJEU judgment)

20 Sep - Switzerland: Elimination of tariffs on industrial goods effective 1 January 2024

20 Sep - UK: Taxpayer acting as principal and not agent for VAT purposes (First-tier Tribunal decision)

19 Sep - Poland: Real estate tax imposed on fuel and gas dispensers (Supreme Administrative Court decision)

18 Sep - France: Tax officials announce e-invoicing mandate would become effective in 2026

18 Sep - Belgium: Requirement under DAC6 for intermediaries to notify other intermediaries of their reporting obligation is invalid (Constitutional Court decision)

18 Sep - Germany: Updated draft tax reform bill

18 Sep - Ireland: Amendments to patent box regime in response to Pillar Two implementation

18 Sep - Italy: Law directing the government to reform the tax system now effective

18 Sep - Italy: Nonresident company eligible for domestic participation regime for capital gains when selling Italian company (Supreme Court decision)

18 Sep - Ukraine: Proposed “windfall profits tax” on banks

15 Sep - Cyprus: Temporary reduction in interest levy

15 Sep - Cyprus: Zero VAT rate extended for another six months

15 Sep - Netherlands: Changes for domestic and cross-border mergers, divisions and conversions

15 Sep - Netherlands: Memorandum to parliament in response to report regarding bill implementing Pillar Two

15 Sep - UK: Consultation on repeal of stamp duty on issuances of new shares

15 Sep - UK: Employers may reclaim national insurance contributions on car allowances (Upper Tribunal decisions)

15 Sep - UK: Increased scrutiny of R&D tax incentive claims

14 Sep - Albania: Changes to taxation of individuals’ business income

14 Sep - Greece: New reporting obligations for digital platform operators (DAC7)

14 Sep - Netherlands: Consultation on new “Box 3” (wealth tax) regime

14 Sep - EU: European Commission proposal for directive on head office tax system for micro, small, and medium sized enterprises

13 Sep - EU: European Commission proposals for directives on business income taxation framework (BEFIT) and transfer pricing

13 Sep - Poland: Draft decree exempting certain supplies of goods and services from obligation to issue structured invoices

13 Sep - Poland: Proposed amendments to tax code abandoned

12 Sep - Czech Republic: Accommodation service versus lease of real estate for VAT purposes, and abuse of rights concept (municipal court decision)

12 Sep - Czech Republic: Tax deductibility of management services (Supreme Administrative Court decision)

11 Sep - Czech Republic: Guidance on application of VAT to gratuitous supplies of goods

11 Sep - Bulgaria: New reporting obligation for VAT-registered persons

8 Sep - Albania: Special provisions and rules on taxation of investment income realized by individuals

8 Sep - Cyprus: Registry of beneficial owners; payment of central equal weight sharing agency fee

8 Sep - Sweden: Extension in scope and time of government study of “3:12 rules”

7 Sep - Spain: Changes to corporate income tax deductibility of financial expenses

6 Sep - Belgium: Application of VAT to company cars

5 Sep - Poland: Insurance services not guarantee services subject to lump-sum tax (Supreme Administrative Court decision)

5 Sep - Poland: Updated version of national e-invoicing system

5 Sep - UK: Interest deductions on intra-group debt disallowed on grounds of unallowable purpose (Upper Tribunal decision)

1 Sep - Cyprus: Submission of company income statements and self-employed with accounts due 31 March 2024

1 Sep - EU: Enhanced enforcement of VAT rules on non-resident digital economy businesses

1 Sep - Ireland: VAT rate to increase for tourism and hospitality sector effective 1 September 2023

August 2023

29 Aug - Poland: Application of general anti-abuse rule; taxation of restricted stock; taxation of company conversion (Supreme Administrative Court decisions)

29 Aug - Poland: Extended deadline for tax on unrealized gains; guidance on capital duty

29 Aug - Czech Republic: Amendments to bill containing proposed direct and indirect tax changes

29 Aug - EU: Certain carbon border adjustment mechanism rules challenged before CJEU

29 Aug - Italy: Temporary solidarity contribution (“windfall profits tax”) on banking sector

29 Aug - Latvia: Proposed solidarity contribution (“windfall profits tax”) on banking sector

29 Aug - Luxembourg: Beneficial ownership of trademark (court decision)

29 Aug - Spain: Burden of proving abuse of withholding tax exemption under EU Parent-Subsidiary Directive (Supreme Court decision)

29 Aug - United Kingdom: Policy paper on reporting obligations for digital platform operators (DAC7)

28 Aug - Germany: Tax measures in draft bill for law on future financing, other tax developments

22 Aug - Poland: Reduced depreciation period for buildings and non-building structures

22 Aug - Poland: Tax-deductible costs; income from IP and credit default swaps (court decisions)

18 Aug - Germany: Draft tax reform bill includes mandatory e-invoicing, other VAT developments

18 Aug - KPMG report: Rules for transitional phase of EU carbon border adjustment mechanism adopted

17 Aug - EU: Implementing rules for transitional phase of carbon border adjustment mechanism adopted

16 Aug - Denmark: Increase in VAT audits of nonresident digital services providers

16 Aug - Denmark: Interest on corrections of VAT and excise duties for past periods effective 1 July 2023

16 Aug - Poland: Mandatory e-invoicing legislation enacted

16 Aug - Poland: Tax on revenue from buildings; VAT treatment of preliminary land sale contract; social media barter contract (court decisions)

16 Aug - Switzerland: Tax exemptions for electric vehicles expected to be repealed, but customs duties also abolished

14 Aug - Hungary: Amendments to extra profit surtaxes

11 Aug - Albania: Changes to real estate tax base

10 Aug - Albania: Guidance on law providing direct and indirect tax incentives for technological and scientific parks

9 Aug - Czech Republic: VAT developments

9 Aug - Hungary: Corporate income tax credit for “net zero” investments

8 Aug - Poland: Costs of foreign posting; withholding on foreign payments; increased real estate tax (court decisions)

8 Aug - Poland: New maximum 2024 rates for real estate and transportation tax and other local fees

7 Aug - UK: Consultation on proposed changes to taxation of employee trusts

7 Aug - UK: Guidance on corporation tax relief for cost of net-settled and cash cancelled employee share awards

4 Aug - EU: Reasoned opinion to six member states on failure to fully transpose DAC7

4 Aug - Hungary: Formal notice of failure to align corporate income tax rules with ATAD

4 Aug - Italy: Taxpayer not respected as beneficial owner of interest payments (Supreme Court decision)

4 Aug - Luxembourg: Referral to CJEU by European Commission for failure to correctly transpose ATAD interest limitation rules

3 Aug - Poland: Response to Parliamentary inquiry regarding inclusion of prior year losses in calculating wealth solidarity tax

2 Aug - Germany: Draft guidance on CFC rules

2 Aug - Germany: Draft guidance on hybrid mismatch rules

2 Aug - Germany: Draft tax reform bill

1 Aug - Bulgaria: Amendments to beneficial owners registry law

1 Aug - Poland: Amendments to capital duty and perpetual usufruct provisions; proposed tax changes related to e-administration

1 Aug - Poland: Recordkeeping for IP Box relief; cash as tax-deductible cost; residential property used in business; taxation of agricultural prizes (Supreme Administrative Court decisions)

July 2023

28 Jul - France: Delay in e-invoicing and e-reporting implementation

27 Jul - Ireland: Updated R&D tax credit; cloud computing costs

27 Jul - Luxembourg: New bill to modernize investment tax credit

27 Jul - Luxembourg: Payment service providers VAT legal package

27 Jul - Luxembourg: VAT treatment of activities carried out by board member (CJEU Advocate General opinion)

25 Jul - Cyprus: Reduced VAT rates for certain goods and services

25 Jul - North Macedonia: Revised amendments to corporate income tax, VAT, and windfall profits tax

25 Jul - Poland: Recent tax-related developments

24 Jul - Slovakia: Major changes in draft amendment to VAT Act

24 Jul - UK: Draft legislation for Finance Bill 2024 and several consultation responses published on “L Day”

19 Jul - Luxembourg: U.S. branch denied permanent establishment status (administrative court decision)

19 Jul - Poland: Mandatory e-invoicing legislation rejected; proposed solidary contribution for coal sector

19 Jul - Poland: Preferential corporate rate; residential depreciation repeal; deductibility of certain expenses (Supreme Administrative Court decisions)

14 Jul - Gibraltar: 2023 budget includes consultation on implementation of Pillar Two global minimum tax, stamp duty changes

12 Jul - EU: European Parliament’s Committee on Economic and Monetary Affair public exchange with Commissioner for Economy

12 Jul - Ireland: Bill to introduce solidarity contribution on windfall gains of companies in the fossil fuel sector

12 Jul - Italy: Withholding tax on dividends paid to investment fund breaches EU law, refund granted (court decision)

12 Jul - Latvia: Updated list of non-cooperative jurisdictions

12 Jul - Malta: Guidance on DAC7

12 Jul - Netherlands: Proposed amendments to tax ruling policy

11 Jul - Poland: Legislative developments include reduced VAT on children’s clothing, increase in revenue cap for lump-sum income tax scheme

11 Jul - Poland: Mobile application for e-invoicing; consultation on schemas for digital platform operators (DAC7)

10 Jul - Estonia: Direct and indirect tax amendments

10 Jul - Hungary: Draft direct and indirect tax amendments

10 Jul - UK: No UK taxing rights under UK-Canada treaty on UK oil field production profits paid to non-resident (Court of Appeal judgment)

10 Jul - UK: Updates to energy profits levy and electricity generator levy in Spring Finance Bill 2023

7 Jul - KPMG report: Shipping and offshore tax update (July 2023)

7 Jul - Luxembourg: Updated FAQ on mandatory disclosure rules (DAC6)

7 Jul - Poland: Definition of structure for real estate tax purposes held unconstitutional (Constitutional Tribunal decision)

7 Jul - Spain: Deadline to claim VAT refunds for 2022 is 30 September 2023

6 Jul - Albania: New tax incentives for “digital nomads”

June 2023

29 Jun - Belgium: Toll manufacturer does not constitute VAT fixed establishment (CJEU judgment)

29 Jun - Cyprus: Changes to application of reduced VAT rate on supply or construction of permanent residence

28 Jun - Austria: Summary of recent direct and indirect tax developments

28 Jun - EU: European Commission guidance on foreign subsidies regulation

28 Jun - Greece: Guidance on exemption from special real estate tax

28 Jun - Lithuania: Amendments to excise duty law

28 Jun - Luxembourg: Guidance on reverse hybrid rules

28 Jun - Netherlands: Amendments to draft bill to abolish property transfer tax concurrence exemption for share transactions

28 Jun - OECD: Updated guidelines for multinational enterprises, final cryptoasset reporting framework rules

28 Jun - Poland: Consultations on clarifications to shifted profit tax, amendments to tax procedures

28 Jun - Poland: Reducing depreciation during period of State aid not tax evasion; invoices issued prematurely not fictitious

26 Jun - Belgium: Income tax treaty with Netherlands signed

26 Jun - Switzerland: Increase to VAT rates effective 1 January 2024

26 Jun - UK: Consultation on transfer pricing, permanent establishment, and DPT rules

26 Jun - UK: Deduction denied for payments on related-party indebtedness (First-tier Tribunal decision)

26 Jun - UK: Draft guidance on Pillar Two global minimum tax rules published, comments requested

26 Jun - UK: New guidance on appointing reporting companies for corporate interest restriction rules

26 Jun - UK: Spring Finance Bill 2023, including Pillar Two global minimum tax rules, substantively enacted

26 Jun - UK: Updated guidance on anti-avoidance rules for creative sector tax reliefs

22 Jun - EU: European Parliament adopts resolution on lessons learned from Pandora Papers

21 Jun - EU: EC proposal for second basket of “own resources”

21 Jun - Poland: Invoices issued prematurely not fictitious; documentation of business in special economic zone (Supreme Administrative Court decisions)

21 Jun - Poland: Reduced VAT on food extended; mandatory e-invoicing; revocation of state of health emergency (COVID-19)

20 Jun - Spain: Draft e-invoicing regulations published

20 Jun - EU: European Commission proposal to improve withholding tax procedures

16 Jun - EU: ECOFIN report addressing “Unshell” Directive, DAC8, automatic exchange of information

16 Jun - Poland: Interest required to be paid on unduly withheld taxes (CJEU judgment)

15 Jun - Poland: Amendments to simplify and accelerate VAT settlements, including “Slim 3 VAT package”

15 Jun - Poland: Revenue from business in special economic zone; deduction of VAT in cross-border transactions and residential leases (Supreme Administrative Court decisions)

15 Jun - Denmark: Expanded territory for tax liability for taxpayers within continental shelf/exclusive economic zone

15 Jun - Netherlands: Denial of dividend withholding tax exemption under anti-abuse provision upheld (CJEU Advocate General opinions)

14 Jun - Cyprus: Deadline for filing date of individual’s tax return, self-assessment extended to 2 October 2023

14 Jun - EU: Comments requested on draft implementing regulation of carbon border adjustment mechanism

14 Jun - Czech Republic: VAT treatment of electricity supplies from charging stations (CJEU judgment)

13 Jun - Czech Republic: Changes to application of VAT to real property

12 Jun - UK: Importance of commercial reality in assessing withholding tax obligations (Upper Tribunal decision)

12 Jun - UK: New accruals framework for carried interest

12 Jun - UK: New measures to regulate umbrella companies and improve labour supply chain tax compliance

12 Jun - UK: Treasury “call for evidence” on employee save-as-you-earn and share incentive plans

9 Jun - Hungary: Rates for the extended producer responsibility scheme published

9 Jun - Netherlands: Increased interest on tax due for individual income tax, dividend tax, VAT, other taxes

8 Jun - Luxembourg: European Commission erred in finding grant of State aid based on OECD Transfer Pricing Guidelines (CJEU Advocate General opinion)

7 Jun - Hungary: Changes to “extra profit” surtaxes on financial services and other sector-specific taxes

6 Jun - EU: European Commission recommendations for member states in 2023 European Semester Spring Package

6 Jun - France: New proposals to counter international tax fraud, including lower turnover threshold for transfer pricing documents

6 Jun - Germany: Interim findings and outcomes from mandatory disclosure rules (DAC6) reporting

6 Jun - Greece: Guidance on temporary solidarity contribution (“windfall profits tax”) for fossil sector

6 Jun - Luxembourg: Draft law implementing DAC7

6 Jun - Spain: Foreign alternative investment fund entitled to refund of dividend withholding tax (Supreme Court decision)

6 Jun - Switzerland: Consultation on draft law implementing Pillar Two global minimum tax

5 Jun - Netherlands: Bill implementing Pillar Two presented to Lower House of Parliament

1 Jun - Germany: Lease of operating equipment ancillary to VAT-exempt lease of property, other VAT developments

May 2023

31 May - Poland: New reporting requirements for cross-border payment service providers beginning 2024

30 May - UK: Definition of “structure” for capital allowance purposes (Supreme Court decision)

30 May - UK: No time limit for seeking judicial review of adverse income tax credit determination (Court of Appeal decision)

30 May - UK: Update on mandatory disclosure rules (DAC6), now effective

25 May - Germany: Expenses for rental of moveable and immoveable assets may be subject to trade tax (Federal Tax Court decision)

25 May - Germany: Losses of permanent establishments in other EU countries not deductible (Federal Tax Court decision)

24 May - EU: VAT implications of proposed EU Customs Union Reform

24 May - EU: Update on DAC7 implementation (May 2023)

24 May - Poland: E-invoicing legislation submitted to lower house of Parliament

24 May - Poland: Excise duty on exported passenger cars not contrary to EU principles (CJEU judgment)

24 May - Poland: Insurance not subject to lump-sum income tax; scope of economic zone exemption (Supreme Administrative Court decisions)

24 May - Spain: Bill implementing DAC7; VAT, income tax, and FATCA implications for finance and insurance industries

22 May - Czech Republic: Proposed direct and indirect tax changes

19 May - Denmark: Beneficial ownership for purposes of withholding tax exemption for cross-border interest payments (court decision)

19 May - EU: Agreement on DAC8 compromise text (EU Council)

19 May - EU: Resolution proposing new taxes as own resources adopted by European Parliament

19 May - France: Tax integration scheme held incompatible with EU freedom of establishment (CJEU judgment)

18 May - Spain: Differential treatment runs contrary to free movement of capital for foreign, domestic non-UCITS funds (Supreme Court decision)

17 May - Lithuania: Temporary solidarity contribution (“windfall tax”) for credit institutions signed into law

17 May - Switzerland: Proposal to eliminate municipal business tax, increase cantonal income tax rate (Geneva)

17 May - EU: Rules for carbon border adjustment mechanism (CBAM) are effective

16 May - EU: New tax transparency rules for service providers facilitating cryptoasset transactions

16 May - Greece: Guidance on business income of individuals

16 May - Poland: Deduction limitation applies to company’s car rental payments (Supreme Administrative Court decision)

16 May - Poland: Fees for single-use plastic products

15 May - UK: Guidance on interest deduction limitation rule for loans with “unallowable purpose”

15 May - UK: Proposed changes to construction industry scheme gross payment status for subcontractors

15 May - UK: Proposed changes to payroll reporting following public consultation on data collection

15 May - UK: Proposed changes to rules on compliance errors relating to “off-payroll working”

15 May - UK: Public consultation on modernization of stamp taxes on share transfers

15 May - UK: Public consultation on new reserved investor fund regime

15 May - UK: Public consultation on simplification of construction industry scheme for contractors and deemed contractors

15 May - UK: Public consultation on taxation of lending or staking of cryptoassets

12 May - Bulgaria: No adjustment of input VAT deductions for scrapped or destroyed goods (CJEU judgment)

12 May - Cyprus: New format of tax identification number

11 May - Belgium: Changes to investment deduction under proposal for first phase of tax reform

11 May - Czech Republic: Sale of land treated as sale of goods for VAT purposes; no reverse charge for supplies of moveable items (Supreme Administrative Court decisions)

11 May - Lithuania: Temporary windfall tax for credit institutions

10 May - Denmark: Proposed interest charge on VAT, tax corrections from 1 July 2023

10 May - Malta: One-time concession on administrative penalties for failure to file recapitulative statements for VAT

10 May - Switzerland: Prior tax year losses allowed against real estate gains (Federal Supreme Court decision)

10 May - Poland: Council of Ministers adopt mandatory e-invoicing draft law

9 May - Poland: Compatibility with EU law of tax exemption for real estate forming part of railway infrastructure (CJEU referral)

9 May - Poland: Loan between VAT payers subject to capital duty; VAT on gas and energy supplies; EU directive on single-use plastics implemented

9 May - Poland: Proposed revocation of state of health emergency (COVID-19)

9 May - Italy: UK VAT groups not recognized beginning 2021

9 May - Netherlands: New guidance on mandatory disclosure rules (DAC6)

5 May - Romania: Tax rules for purely domestic mergers not required to be interpreted consistently with EU law (CJEU judgment)

4 May - Belgium: Referral by European Commission to CJEU for failure to properly transpose CFC rules under ATAD

4 May - France: Foreign tax credit on foreign-source dividends cannot exceed corporate income tax paid on such dividends (Supreme Court decision)

4 May - Germany: Guidance on use of OECD commentary in interpreting German income tax treaties

4 May - Luxembourg: European Commission erred in finding grant of State aid (CJEU Advocate General opinion)

4 May - Malta: Updated FAQs with further clarifications on DAC6 notice requirements for intermediaries

4 May - Netherlands: 2023 Spring Memorandum proposed direct and indirect tax measures

4 May - Spain: Requirement under DAC6 for intermediaries to notify other intermediaries of their reporting obligation suspended (Supreme Court decision)

3 May - Italy: Withholding tax on dividends paid to U.S. collective investment funds breaches EU law (court decision)

1 May - UK: Business premises renovation allowances not allowed (Court of Appeal decision)

1 May - UK: Final draft legislation on electricity generator levy

1 May - UK: New tax subsidy control regime

1 May - UK: Tax policy and consultation documents on modernizing, simplifying and improving the tax system

April 2023

28 Apr - Germany: Corporate income tax applicable to nonresident closed-end real estate funds held incompatible with EU law (CJEU judgment)

28 Apr - Malta: Tax measures in 2023 budget implementation law

28 Apr - Spain: New reporting requirements for cross-border payment service providers beginning 2024

27 Apr - Cyprus: Update on income tax treaty with the Netherlands

27 Apr - Estonia: Date on which taxable payment from equity determined in cross-border merger of companies (Supreme Court decision)

27 Apr - EU: VAT Committee working paper on deduction of import VAT by lessee of imported goods

27 Apr - Germany: Discussion draft of proposed changes to taxation of partnerships to conform to partnership modernization law

27 Apr - Germany: Expenses for rental of trade fair stand not subject to trade tax (federal tax court decision)

27 Apr - Germany: Proposed change to taxation of employee share ownership effective 2024

27 Apr - Slovakia: Exemption for income on corporate bonds paid to nonresidents restored

25 Apr - France: E-invoicing and digital reporting pilot program beginning January 2024

25 Apr - Germany: Consultation on implementation of B2B e-invoicing requirement effective 2025

24 Apr - Cyprus: Extension of deadline for VAT returns

24 Apr - EU: European Parliament adopts rules for carbon border adjustment mechanism (CBAM)

21 Apr - Sweden: Proposed tax law changes related to new rules for cross-border divisions, conversions and mergers between EU member states

20 Apr - Estonia: Proposed increase in corporate income tax rate

20 Apr - EU: European Commission adopts DAC7 for exchange of information with non-EU countries

20 Apr - EU: European Economic and Social Committee adopts supportive opinion on DAC8 proposal

20 Apr - Italy: Draft legislation for implementation of DAC7

20 Apr - Spain: Withholding tax on royalties must be on net basis (court decision)

18 Apr - Spain: Constitutional challenge to temporary solidarity tax on large fortunes

17 Apr - Poland: Dividends paid to foreign related entity subject to withholding tax (court decision)

17 Apr - UK: Pension tax changes in Spring Finance Bill 2023

14 Apr - Czech Republic: Compensation paid to electricity and gas suppliers subject to VAT

14 Apr - Czech Republic: Deductibility of advertising costs (Supreme Administrative Court decisions)

14 Apr - Czech Republic: Guidance on “windfall profits tax”

14 Apr - Czech Republic: Updated information on tax assessment obligations of accommodation service providers

14 Apr - Luxembourg: Draft legislation on APAs and MAP procedures, transfer pricing documentation requirements, and general tax procedures

12 Apr - Poland: Limit on deductibility for costs of intangible services; deductibility of expenses relating to opening event (Supreme Administrative Court decisions)

12 Apr - Poland: New binding rate information template

11 Apr - Ireland: EU medical devices regulations and R&D tax credits

10 Apr - Greece: Tax treatment of dividends of ship brokering and other shipping entities

6 Apr - Switzerland: Reminder of 30 June 2023 deadline to claim VAT refunds

6 Apr - Ireland: Changes to R&D tax credit, knowledge development box and digital games tax credit in Finance Act 2022

6 Apr - UK: Additional flexibility in tonnage tax regime

6 Apr - KPMG report: Global developments in ESG-related taxes, incentives, and grants (ESG tax tracker)

5 Apr - Estonia: Guidance on tax defensive measures relating to non-cooperative jurisdictions

5 Apr - Finland: Temporary “windfall profit tax” on electricity and fossil fuels sector enacted for 2023

5 Apr - EU: European Parliament committees adopt positions on anti-money laundering measures

4 Apr - EU: Updated State aid guiding templates

4 Apr - Poland: Deductibility of interest on late payments; depreciation by real estate companies (court decisions)

4 Apr - Poland: Municipality installing renewable energy systems and removing asbestos not subject to VAT (CJEU judgment)

4 Apr - Poland: Withholding tax collection mechanism; implications of Brexit for withholding tax exemption

3 Apr - Denmark: Draft legislation proposing additional reporting for VAT-exempt taxpayers

3 Apr - Italy: Draft legislation directing the government to reform the tax system

3 Apr - UK: Employee share plan changes under Spring Finance Bill 2023

3 Apr - UK: Full expensing for plant and machinery expenditures under Spring Finance Bill 2023

3 Apr - UK: Mandatory disclosure rules (DAC6) effective

3 Apr - UK: Overview of Spring Finance Bill 2023

3 Apr - UK: Tax measures relating to individuals and employers under Spring Finance Bill 2023

March 2023

30 Mar - Estonia: Amendments to taxation of income received in a pension investment account

30 Mar - Estonia: Exemption for sale of surplus electricity by small “green” producers

30 Mar - EU: Provisional agreement to reinforce EU renewable energy directive

30 Mar - Spain: Services performed by Spanish branch for foreign head office not subject to VAT (National High Court decision)

30 Mar - Sweden: Foreign tax credit carryforward allowed on income not subject to foreign tax

29 Mar - Poland: Deadline for corporate income tax filings extended to 30 June 2023

29 Mar - Poland: Limitation period for tax liabilities (COVID-19); R&D costs; real estate tax (Supreme Administrative Court decisions)

29 Mar - Poland: Public Finance Committee passes amendments to tax law, including VAT

29 Mar - Germany: Expansion of list of non-cooperative jurisdictions, implications for measures against tax havens

29 Mar - Germany: Shareholder not entitled to challenge assessment against corporation (federal tax court decision)

28 Mar - Germany: Taxation of profits from cryptocurrencies (federal tax court decision)

28 Mar - EU: New regulation to deploy sufficient alternative fuels infrastructure

28 Mar - Poland: New bill on mandatory use of national e-invoicing system

24 Mar - Belgium: “Windfall profits tax” on electricity producers enacted

24 Mar - Latvia: Tax card for 2023

23 Mar - Bulgaria: Proposal for temporary solidarity contribution (windfall profits tax) on all sectors

23 Mar - EU: VAT Committee working paper on treatment of NFTs

23 Mar - EU: European Parliament adopts recommendations from report on lessons learned from Pandora Papers

23 Mar - Germany: Public consultation on implementation of Pillar Two global minimum tax

23 Mar - Greece: Updated lists of non-cooperative jurisdictions and preferential tax regime countries

23 Mar - Lithuania: Proposal for temporary solidarity contribution (windfall profits tax) on banking sector

23 Mar - Malta: Clarifications on DAC6 notification requirements for intermediaries

23 Mar - Sweden: Proposed additions to interim report on implementation of EU global minimum tax directive

22 Mar - Belgium: Draft legislation modernizing “VAT chain” passed by Chamber of Representatives

21 Mar - Ireland: R&D tax credit changes in Finance Act 2022

21 Mar - Montenegro: Amendments to tax law, including real estate sales tax and corporate income tax

20 Mar - UK: Group relief provision compatible with EU law (Court of Appeal judgment)

17 Mar - Cyprus: Mandatory use of single tax portal for VAT payments

17 Mar - Ireland: R&D tax credit in detail

16 Mar - UK: “Spring Budget” 2023

15 Mar - EU: Temporary State aid rules adopted to support green transition

15 Mar - Netherlands: Draft bill changes to fiscal and exempt investment institution, definition of taxable mutual fund

15 Mar - Poland: Extended deadline for submitting ORD-U reports

15 Mar - Poland: Scope of debt financing expenses; taxation of cross-border employee (Supreme Administrative Court decisions)

15 Mar - Poland: Tax consultations regarding introduction of concept of VAT warehouses

13 Mar - Czech Republic: Amendment to VAT treatment of compensation paid to electricity and gas suppliers

13 Mar - Czech Republic: Ownership of goods for VAT purposes (Supreme Administrative Court decision)

13 Mar - Czech Republic: VAT, individual income tax, and road tax obligations of digital transport service providers

10 Mar - Czech Republic: Updated list of non-cooperative jurisdictions

10 Mar - Croatia: Guidance on windfall profits tax

10 Mar - EU: European Parliament study on tax compliance costs borne by European companies

10 Mar - France: Ruling on withholding tax on dividend equivalent payments

10 Mar - Greece: Determination of shipping income eligible for tonnage tax regime

10 Mar - Netherlands: Ruling on permanent establishment issues when employees work from home

9 Mar - Serbia: Tax card for 2023

8 Mar - Moldova: Tax card for 2023

8 Mar - Belgium: Proposal for first phase of tax reform

8 Mar - Netherlands: Deduction of interest not limited in active group financing companies (Supreme Court decision)

8 Mar - Spain: New tax incentive for foreign investors (Madrid)

8 Mar - Spain: Temporary solidarity tax on large fortunes

7 Mar - Poland: Potential new windfall profits tax for mining and fuel companies

7 Mar - Poland: Tax-deductible costs in revenue and expense ledgers; mutual trademark transactions

6 Mar - Cyprus: Extension of time for objecting to tax assessment notices

3 Mar - Poland: Obligation to disclose interests in real estate companies applies to non-residents

3 Mar - Romania: Tax guide for 2023

3 Mar - Serbia: Amendments to VAT rulebook

3 Mar - UK: Details of “Windsor Framework” for Northern Ireland trade and VAT issues

3 Mar - UK: Employment tax reporting for 2022/2023

3 Mar - UK: “Spring Budget” expected 15 March 2023

3 Mar - UK: Tax treatment of employee benefits-in-kind and reimbursements

2 Mar - Montenegro: Draft law on temporary solidarity contribution (windfall profits tax)

2 Mar - Netherlands: Consultation on draft bill to abolish property transfer tax concurrence exemption for share transactions

1 Mar - Germany: Reduction of the basis for assessment of VAT due to irrecoverable debts, other VAT developments

1 Mar - Hungary: Update on e-VAT system

1 Mar - Serbia: VAT refund for 2022 to foreign taxpayers

February 2023

28 Feb - KPMG report: Domestic tax rules governing family business transfers

28 Feb - Serbia: Changes to taxation of individual (personal) income

28 Feb - UK: Regulation providing online platform is liable to pay VAT is valid (CJEU judgment)

27 Feb - Austria: Summary of recent direct and indirect tax developments

27 Feb - Germany: Summary of recent federal tax court decisions

27 Feb - Italy: Withholding tax on dividends paid to investment fund breaches EU law (court decision)

27 Feb - Poland: Scope of tax rulings; due diligence obligation of tax remitters (Supreme Administrative Court decisions)

27 Feb - Poland: VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment)

24 Feb - Belgium: Qualitative evaluation of whether renovations constitute new construction for VAT purposes required (court decision)

24 Feb - Malta: Electronic filing of VAT returns and payments due 22 February 2023 extended to 28 February 2023

24 Feb - Malta: One-year extension of allowance to transfer unabsorbed capital allowances intra-group

23 Feb - EU: Public consultation on implementation of regulation on foreign subsidies distorting the internal market

23 Feb - Lithuania: Indirect tax updates

23 Feb - UK: Group transfer rules not contrary to EU law (CJEU judgment)

22 Feb - Isle of Man: No major tax changes in 2023 budget

21 Feb - Denmark: New automatic check of reported VAT figures

21 Feb - Lithuania: Tax card for 2023

21 Feb - Poland: Definition of “joint venture”; deductibility of employment contract termination costs (court decisions)

21 Feb - Poland: Draft decree would extend deadline for 2022 corporate income tax returns to 30 June 2023

21 Feb - Spain: Publication of list of non-cooperative jurisdictions

20 Feb - UK: Employee share plan reporting for 2022/2023

20 Feb - UK: Guidance under new mandatory disclosure rules

20 Feb - UK: Overview of employer-financed retirement benefit schemes and related compliance obligations

14 Feb - Czech Republic: Abuse of law concept, documentation of expenses for related-party services (regional court decisions)

14 Feb - Czech Republic: Tax card for 2023

14 Feb - North Macedonia: Draft law on temporary solidarity (windfall profits) tax on fossil sector

14 Feb - Poland: Draft legislation implementing new reporting obligations for digital platform operators (DAC7)

14 Feb - Poland: Extended deadline for 2022 corporate income tax returns

14 Feb - Poland: Family foundations law signed by president

14 Feb - EU: Updates to list of non-cooperative jurisdictions (four added to “black list”, revisions to “grey list”)

13 Feb - EU: New excise duty rules in updated directive effective 13 February 2023

10 Feb - France: Tax-related provisions in finance law for 2023

10 Feb - KPMG report: Green Deal Industrial Plan

9 Feb - Switzerland: New obligation for streaming services to invest in Swiss filmmaking determined by VAT return

8 Feb - Bulgaria: Withholding tax on deemed interest on interest free loans (Supreme Administrative Court decision)

8 Feb - Denmark: Public consultation on new tax transparency rules for service providers facilitating cryptoasset transactions (DAC8)

8 Feb - EU: Notice by EC to 14 member states of noncompliance with transposition of DAC7

8 Feb - Italy: Public consultation on draft clarifications on amended patent box regime

8 Feb - Spain: Law on packaging and packaging waste

8 Feb - Sweden: Interim report on implementation of EU global minimum tax directive

8 Feb - Sweden: Referral to CJEU on withholding tax treatment of foreign public sector pension institutions

7 Feb - Romania: New reporting obligations for digital platform operators (DAC7)

6 Feb - Poland: Guidance for real estate companies, deductibility of intangible services costs incurred by acquired subsidiary (court decisions)

6 Feb - Poland: VAT rate ambiguities interpreted in taxpayers’ favor; “Slim VAT 4 package” announced

6 Feb - Sweden: Government study of potential exit taxation of natural persons suspended

6 Feb - Switzerland: Overview and case study of administrative assistance procedure under income tax treaties

6 Feb - UK: Upcoming changes to company share option plans

6 Feb - UK: Upcoming reductions in capital gains tax annual exemption for save as you earn share plans

3 Feb - Sweden: Government study of “3:12 rules” relating to taxation of dividends from closely-held companies

3 Feb - Netherlands: Interest on corporate income tax and withholding tax to increase to 10.5%

2 Feb - Netherlands: Draft bill on temporary windfall profits tax on electricity producers

2 Feb - Poland: Mandatory e-invoicing postponed until 1 July 2024

2 Feb - Spain: State aid determination annulled because aid recipients were erroneously identified (CJEU judgment)

1 Feb - Serbia: Update on income tax treaties

1 Feb - Sweden: Proposal for modernized VAT law

January 2023

31 Jan - Estonia: Company board member not liable for company’s VAT and income tax liabilities (Supreme Court decision)

31 Jan - Germany: VAT grouping, other VAT developments

31 Jan - Serbia: New practice regarding collection of tax

31 Jan - Slovakia: Tax developments (January 2023); analytical evidence of employees’ data; change in wage allowances

30 Jan - Denmark: Beneficial ownership for purposes of withholding on dividends (Supreme Court decisions)

30 Jan - EU: European Commission public consultation on DAC7 implementing regulation

30 Jan - EU: European Commission work program for first half of 2023

30 Jan - EU: Report on “Unshell” Directive proposal adopted by EU Parliament

30 Jan - Germany: 2022 Annual Tax Act

30 Jan - Germany: Dividends received by partnership not eligible for exemption under EU Parent-Subsidiary Directive (tax court decision)

30 Jan - Germany: Status of income tax treaties

30 Jan - Germany: Taxpayer satisfied “motive test“ under CFC rules (lower tax court decision)

30 Jan - Lithuania: Temporary windfall profits tax on fossil sector enacted

30 Jan - Poland: Timing of income recognition with respect to overpaid taxes, income recognition from social security contributions (Supreme Administrative Court decisions)

30 Jan - Poland: Updates on tax legislation concerning family foundations, the “legal shield,” and “Slim VAT 3 package”

30 Jan - Romania: Withholding tax on renumeration paid to non-resident service provider (CJEU Advocate General opinion)

30 Jan - Spain: Public consultation on changes to criteria for non-cooperative jurisdictions

27 Jan - Sweden: Penalties for omission of Form N9 relating to negative net interest income (Court of Appeal decisions)

27 Jan - KPMG report: Comments on public consultation on new common corporate tax system in the EU (BEFIT)

26 Jan - Montenegro: Amendments to individual and corporate income tax laws

25 Jan - Italy: 2023 budget law tax measures, including DAC7 and windfall profits tax on energy

25 Jan - KPMG report: Shipping and offshore tax update (January 2023)

25 Jan - Poland: Guidance on partnership merger, transformation (Supreme Administrative Court decisions)

25 Jan - Poland: Tax on “additional” apartments

24 Jan - EU countries: Transposition of EU directive, cross-border distributions of collective investment undertakings

24 Jan - Poland: Deadline for follow-up withholding tax statement is 31 January 2023

23 Jan - UK: Consultation on R&D tax relief reform

23 Jan - UK: Elements of nuclear decommissioning facility qualifying for plant and machinery allowances (Court of Appeal decision)

23 Jan - UK: Final mandatory disclosure rules (DAC6) regulations published

20 Jan - Albania: Changes to tax legislation effective 2023 include temporary windfall profits tax on energy producers

19 Jan - Poland: Amendments to legislation on family foundations

19 Jan - Poland: Guidance on tax rulings (Supreme Administrative Court decisions)

19 Jan - Poland: Proposed 0% VAT rate for goods and provisions to support Ukraine

19 Jan - Cyprus: New single tax administration portal

18 Jan - Cyprus: New register for self-service establishments

18 Jan - Channel Islands: Annual tax reporting for partnerships (Jersey)

17 Jan - Czech Republic: Application of thin capitalization test to interest paid on bonds (court decision)

17 Jan - Czech Republic: Guidance provided in Q&As on new reporting obligation under DAC7

17 Jan - Czech Republic: Referral to CJEU of issue relating to VAT exemption for supplies of goods to another member state when recipient is unknown

17 Jan - Greece: Instructions on procedure for adjustment of taxable profits following tax audit

17 Jan - Spain: Tax measures in 2023 budget law

13 Jan - Cyprus: Social insurance contributions for 2023

12 Jan - Italy: 2023 budget law VAT measures

12 Jan - Switzerland: Tonnage tax regime approved by National Council

11 Jan - EU: Update on DAC7 implementation

11 Jan - Hungary: Windfall profits tax on pharmaceutical companies for 2022 and 2023

11 Jan - Poland: Changes to enforcement proceedings include recovery of VAT

11 Jan - Poland: Recent tax-related developments (court decisions)

11 Jan - Sweden: License fees paid to companies not performing DEMPE functions are not deductible (court decision)

10 Jan - Bulgaria: Changes in VAT law, including reporting of data regarding cross-border payments

10 Jan - Kosovo: Introduction of tax procedures for application of income tax treaties

10 Jan - North Macedonia: Amendments to direct and indirect tax legislation

9 Jan - UK: Draft guidance on R&D tax relief reform

9 Jan - UK: Energy generator levy draft legislation

9 Jan - UK: Making tax digital for income tax self-assessment, introduction delayed and threshold increased

9 Jan - UK: New guidance on “associated companies” test for determining applicable corporation tax rate and payment deadlines

9 Jan - UK: “Time to pay” arrangements to help mitigate liquidity challenges

6 Jan - Austria: Amendments to non-cash benefits ordinance relating to electric vehicles

3 Jan - Bulgaria: Amendments to corporate income tax law, including “windfall profits tax” on fossil sector

3 Jan - EU: Overview of “plastics taxes”

3 Jan - Netherlands: VAT deduction exclusion decree on promotional gifts and staff benefits

3 Jan - Poland: Corporate income tax exemption applied to total revenue from activities performed in special economic zones (court decision)

3 Jan - Poland: Recent indirect tax-related developments

2022 Articles

December 2022

30 Dec - Serbia: Amended decree on obligation to record sales via electronic fiscal device

23 Dec - EU: Summary of tax-related initiatives in 2022

23 Dec - Norway: Changes to VAT law effective 1 January 2023

22 Dec - KPMG report: Provisional agreements in EU on emissions trading, carbon border adjustments, and climate funding

22 Dec - Italy: Obligation to report information and withhold tax on short-term rentals upheld (CJEU judgment)

22 Dec - Latvia: New reporting obligations for digital platform operators (DAC7)

22 Dec - Latvia: Amendments to law on excise tax, application of excise tax to distance sales

22 Dec - Latvia: Updates to list of low-tax or tax-free countries and territories

22 Dec - Netherlands: 2023 Tax Plan adopted by upper house of Parliament, including DAC7, windfall profits tax on fossil sector

22 Dec - Spain: “Start-ups law” adopted

22 Dec - Serbia: Changes to property taxes law

22 Dec - Serbia: Changes to the law on e-invoicing

21 Dec - Serbia: Changes to tax procedure and administration law

21 Dec - Serbia: Changes to VAT law

21 Dec - Serbia: Changes to customs law

21 Dec - Belgium: Proposed changes to taxation of copyright income earned by individuals

20 Dec - Poland: Legislation on family foundations passed by lower house of Parliament

20 Dec - Netherlands: Tax developments concerning financial institutions (December 2022)

19 Dec - Netherlands: Elimination of real estate fiscal investment institution

19 Dec - Belgium: Limitation of corporate tax deductions in assessment year 2024

16 Dec - Belgium: New obligations of digital platform operators (DAC7)

16 Dec - EU: Council adopts EU minimum tax directive

16 Dec - Switzerland: Parliament approves constitutional amendment to implement Pillar Two global minimum tax

16 Dec - Greece: Tax provisions in new laws, shipping taxation developments

16 Dec - Luxembourg: 2023 budget law passed by Parliament

16 Dec - Serbia: Changes to individual income tax and social security contributions

15 Dec - Serbia: Amendments to “fiscal law”

14 Dec - Netherlands: Referral to CJEU of issue relating to taxation of dividend income received by non-resident insurance company

14 Dec - EU: Provisional agreement reached on carbon border adjustment mechanism

14 Dec - EU: Proposal to extend tax transparency rules to cryptoassets

13 Dec - EU: VAT gap statistics for 2020

13 Dec - Austria: Summary of recent direct and indirect tax developments

13 Dec - Czech Republic: Application of VAT to fuel cards

13 Dec - Czech Republic: Taxpayer entitled to deduct VAT on supply within fraudulent transactions chain (Supreme Administrative Court decision)

13 Dec - Czech Republic: Windfall profits tax on surplus market revenues of electricity producers

13 Dec - Poland: Application of general anti-avoidance clause (GAAR)

13 Dec - Poland: 50% restriction on the right to deduct input VAT on certain vehicles extended

9 Dec - Slovakia: Changes to transfer pricing rules and limitations on deductibility of interest

9 Dec - Slovakia: New meal allowance amounts effective 1 January 2023

9 Dec - UK: HMRC response to consultation on basis period reform issues

9 Dec - UK: Income tax treaty with Brazil signed

9 Dec - UK: Report of national audit office on operation and implementation of digital services tax

9 Dec - EU: Requirement under DAC6 for intermediaries to notify other intermediaries of their reporting obligation is invalid under EU law (CJEU judgment)

8 Dec - EU: European Commission proposals to modernize and digitalize VAT system

8 Dec - EU: European Commission proposes new tax transparency rules for service providers facilitating cryptoasset transactions

8 Dec - Germany: Ownership of majority voting rights as requirement to form VAT fiscal unity (CJEU judgment)

8 Dec - Poland: Draft legislation making e-invoicing mandatory effective 1 January 2024

8 Dec - Slovakia: Amendment to VAT law approved

7 Dec - Croatia: Income tax treaty with United States signed

7 Dec - Estonia: Recent tax-related developments, including reporting obligations for digital platform operators (DAC7)

6 Dec - Italy: Proposed PE exemption for investment manager activities

5 Dec - Italy: Update on withholding tax on dividends paid to investment funds and related refund opportunities

5 Dec - Belgium: Reform of periodic VAT returns, debts

2 Dec - Belgium: Election to determine VAT deduction on basis of actual use

1 Dec - Belgium: Assessment periods for income tax and VAT extended

1 Dec - Austria: Proposal for temporary windfall profits tax on fossil sector

1 Dec - Finland: Clarifications on DAC7 reporting obligations

1 Dec - Ireland: Proposal for temporary windfall profits tax on fossil sector

1 Dec - Spain: Reverse hybrid mismatch rules introduced

November 2022

30 Nov - EU: Regulation on foreign subsidiaries distorting the internal market approved by EU Council

30 Nov - Germany: Guidance on stock exchange exception under real estate transfer tax

30 Nov - Germany: Law on DAC7, submitting transfer pricing documentation in tax audits, adopted by lower house of Parliament

30 Nov - Germany: No exit tax resulting from amendment of income tax treaty (fiscal court decision)

30 Nov - Italy: New rules on import VAT recovery

30 Nov - Poland: Legislation on family foundations passed by government

30 Nov - Poland: Royalty payments to beneficial owner outside EEA not eligible for withholding tax exemption (court decision)

30 Nov - Poland: Updated “SLIM VAT 3 package”; suspension of duty on imported alcohol intended for production of medicines upheld

29 Nov - Netherlands: Floating solar park not considered immovable property subject to property tax (court decision)

29 Nov - Belgium: Interest on foreign regulated savings deposits exempt from individual income tax (court decision)

28 Nov - Belgium: Changes to the reverse-charge mechanism for immovable property

28 Nov - Croatia: Proposal for windfall profits tax

28 Nov - Cyprus: Amendment regarding imposition of VAT on supply of buildings

28 Nov - Cyprus: Amendments regarding tax payable on sales of immovable property

28 Nov - EU: Anti-money laundering measure allowing access to beneficial ownership information held invalid (CJEU judgment)

28 Nov - UK: Advisor fees related to potential disposal of subsidiary treated as non-deductible capital expenses (Court of Appeal decision)

28 Nov - UK: Proposed changes to taxation of income from residential property

23 Nov - Sweden: Proposed legislation on cross-border divisions, conversions and mergers between EU member states

22 Nov - Poland: Proposed amendment to tax on certain financial institutions

22 Nov - Poland: Ratification of treaty with Georgia; MCAA for automatic information exchange under digital platform reporting rules signed

22 Nov - Poland: Recent VAT-related developments (court decisions)

18 Nov - Finland: Changes to taxation of non-residents’ capital gains derived from Finnish real estate

18 Nov - Spain: Wealth tax-related legislative proposals

18 Nov - Sweden: Proposed legislation on cross-border divisions, conversions and mergers between EU member states

17 Nov - UK: Tax proposals in Autumn statement

17 Nov - Lithuania: New legislation for VAT deduction on purchased electric cars

16 Nov - Austria: Changes to reclaim procedure for withholding taxes on dividend distributions

16 Nov - Belgium: Amendments to VAT statute of limitations, retention period and applicable interest rates

16 Nov - Denmark: DAC7 guidance

16 Nov - EU: Public consultation on new common corporate tax system in the EU (BEFIT) extended to 26 January 2023

16 Nov - Poland: Proposed amendment to tax on financial institutions; guidance on tax micro-accounts

15 Nov - Hungary: Draft legislation introducing tax-related amendments

15 Nov - Netherlands: VAT recovery based on bank’s “actual use method” (Supreme Court decision)

14 Nov - Italy: Intermediate holding companies in private equity structures served genuine, non-tax purpose (court decisions)

14 Nov - Spain: Amendments to proposed windfall profits tax on banks

11 Nov - UK: Autumn statement expected 17 November 2022

11 Nov - UK: Tax considerations for cross-border hybrid and remote working

11 Nov - UK: Tax considerations for hybrid and remote working within the UK

10 Nov - Czech Republic: Penalty for filing VAT ledger statement for incorrect taxable period struck down (Supreme Administrative Court decision)

10 Nov - EU: ECOFIN Council agrees on revised Code of Conduct for Business Taxation

10 Nov - Netherlands: Concept of “essentially a new building” for VAT purposes (Supreme Court decision)

10 Nov - OECD: Jurisdictions sign MCAA for automatic information exchange under digital platform reporting rules, CRS disclosure rules

10 Nov - Poland: New draft legislation on family foundations

9 Nov - Poland: Cashback discounts do not reduce output tax; correcting invoice does not reduce taxable base (administrative court decisions)

9 Nov - Poland: Draft legislation guidelines of reporting obligations for digital platform operators (DAC7)

9 Nov - Poland: Proposed amendments to sugar fee; extension for declarations relating to special purpose cash registers

8 Nov - Belgium: Retroactive application to 2016 of annual tax on credit institutions struck down (Constitutional Court decision)

8 Nov - Czech Republic: “Windfall profits tax” on fossil sector and banks approved by Parliament

8 Nov - Germany: Loss recognized on settling option can be carried back to offset related income earned in earlier year

8 Nov - Luxembourg: Finding of illegal State aid involving application of arm’s length principle set aside (CJEU judgment)

8 Nov - Sweden: Tax proposals in 2023 budget include cross-border payment reporting, extension of diesel excise tax reduction

7 Nov - Netherlands: Class-action-plus procedure for ex-officio reduction in “Box 3” (wealth tax) liability

4 Nov - Netherlands: Updated policy statement on hybrid mismatches, deduction allowed in cost-plus situations

3 Nov - Netherlands: Dynamic interpretation of tax treaties (Supreme Court decision)

3 Nov - Netherlands: Draft legislation for temporary solidarity contribution or “windfall profits tax” on fossil sector for 2022

3 Nov - Austria: Inflation relief-related tax measures, DAC7 implementation, guidance on crypto taxation, updated VAT guidelines, other tax developments

3 Nov - Czech Republic: Revised list of non-cooperative jurisdictions for CFC rules

3 Nov - FinlandDraft legislation to implement DAC7

3 Nov - Ireland: Finance Bill 2022 amendments to residential zoned land tax

3 Nov - Portugal: Tax measures in 2023 budget, including new crypto tax regime

3 Nov - Spain: Dynamic interpretation of tax treaties (Supreme Court decision)

1 Nov - Germany: Deduction of input VAT on “outplacement consultation” services, other VAT developments

1 Nov - Poland: Government approves extension of excise tax exemption for plug-in electric vehicles

1 Nov - Poland: New draft bill to implement EU single-use plastics directive

1 Nov - Poland: Recent tax developments related to debt for equity swaps, deductibility of team-building event costs (Supreme Administrative Court decisions)

October 2022

31 Oct - Belgium: Tax on securities accounts upheld, but certain anti-abuse measures struck down (Constitutional Court decision)

31 Oct - Spain: Report on compulsory electronic invoicing for traders and professionals

28 Oct - Lithuania: Right to charge VAT on sale of immovable property to VAT payer (CJEU judgment)

28 Oct - Netherlands: Proposed legislation implementing cross-border payment reporting obligation beginning 2024

28 Oct - UK: HMRC guidance regarding enterprise management incentives options 

28 Oct - UK: “Off-payroll working” rules retained

28 Oct - UK: Update on policy announcements in Chancellor’s “growth plan”; full autumn statement expected 17 November 2022

27 Oct - Cyprus: Reverse-charge mechanism applicable to acquisition of precious metals

27 Oct - Germany: Taxpayer may benefit from preferential treatment under any applicable income tax treaty (tax court decision)

27 Oct - Germany: Trade tax treatment of dividend from dual resident corporation (tax court decision)

27 Oct - Spain: VAT proposals in draft 2023 budget law

25 Oct - Malta: Tax measures in budget 2023

25 Oct - Belgium: Limitation on dividends received deduction surpluses carried over to absorbing company compatible with EU law (CJEU judgment)

25 Oct - Poland: Proposed amendments to sugar tax and fee on alcohol; other tax developments

24 Oct - Poland: Legislation amending corporate income tax measures in “Polish Deal” passed

21 Oct - Denmark: Recent changes to share-based investment companies investor tax reporting

21 Oct - Spain: Financial measures in “Creation and Growth Law”

21 Oct - Sweden: Availability of tax exemption for electricity and fuel consumed in industrial activities

20 Oct - Ireland: Tax measures in Finance Bill 2022

20 Oct - EU: Solidarity contribution on surplus profits in the fossil sector adopted by EU Council

20 Oct - Hungary: Availability of online cash register data via online invoice system

20 Oct - Hungary: Reconsideration of electronic VAT system to machine-to-machine concept

20 Oct - Spain: Proposal for new tax measures to combat inflation, including new wealth tax

20 Oct - Czech RepublicDetails of proposed “windfall profits tax” announced

20 Oct - Poland: Draft legislation to introduce “windfall profits taxes” on large enterprises

20 Oct - Sweden: Proposal for “windfall profits tax”

19 Oct - Malta: Mandatory online filing of VAT returns for certain registered persons

19 Oct - Poland: Clarifications regarding VAT grouping; criteria for identifying a fixed establishment for VAT purposes

18 Oct - EU: Call for evidence and public consultation on new common corporate tax system in the EU (BEFIT)

17 Oct - KPMG report: Comments in response to EC public consultation on the SAFE initiative

17 Oct - Poland: Services provided by securitization fund to bank/investment fund qualified as “granting of credit” for VAT purposes (CJEU judgment)

17 Oct - UK: Proposed changes to additional rate of income tax and corporation tax rate will no longer proceed

17 Oct - UK: Repeal of “off-payroll working” rules from 6 April 2023

14 Oct - Luxembourg: Tax proposals in budget 2023, property tax reform

14 Oct - Greece: Tax measures in new law

14 Oct - Spain: Compulsory electronic invoicing between traders and professionals

13 Oct - Belgium: Tax proposals in budget 2023-2024 include “windfall profits tax” on energy producers

11 Oct - Czech Republic: Extension of excise movement and control system (EMCS)

11 Oct - Czech Republic: Proposed legislation on cross-border conversions, mergers and divisions between EU member states

11 Oct - Lithuania: Supply recipient may deduct VAT even though supplier did not pay output VAT (CJEU judgment)

6 Oct - EU: Report on EU Parliament meeting with European Commissioner; discussion of solidarity contribution on surplus profits in fossil sector, minimum tax directive

6 Oct - Lithuania: Draft law on implementation of DAC7 rules for digital platform operators

6 Oct - Netherlands: Memorandum of amendment to 2023 Tax Plan includes “windfall profits tax” on natural gas sales

6 Oct - Spain: Reductions in individual income tax rates and repeal of wealth tax for 2022 tax year (Andalusia)

5 Oct - Sweden: Proposed legislation on cross-border divisions, conversions and mergers between EU member states

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

4 Oct - Germany: Disallowance of final losses incurred by UK permanent establishment upheld (CJEU judgment)

4 Oct - Switzerland: New VAT rates, updates to e-filing portal

3 Oct - Poland: Recent tax developments relating to holding structure, deduction cap for intangible services (Supreme Administrative Court decision)

September 2022

30 Sep - UK: Overview and analysis of Chancellor’s “growth plan”

30 Sep - Belgium: Guidance on VAT refund procedures and remunerations in football

30 Sep - Portugal: EU General Court upholds EC’s determination that tax benefits in Madeira free zone not correctly applied

30 Sep - Slovakia: Proposed changes to transfer pricing rules and limitations on deductibility of interest

29 Sep - Ireland: Additional reports on tax proposals in budget 2023

29 Sep - Italy: Swiss social security institute entitled to withholding tax refund; possible refund opportunities (Supreme Court decision)

29 Sep - Spain: Challenge to Spanish tax leasing system (CJEU Advocate General opinion)

28 Sep - Germany: Draft legislation for 2022 Annual Tax Act

28 Sep - Germany: Draft legislation on implementation of DAC7 and modernization of tax procedures law

28 Sep - Germany: Withholding tax exemption denied (lower tax court decision)

27 Sep - Ireland: Tax proposals in budget 2023

27 Sep - Luxembourg: Temporary 1% decrease of VAT rates

23 Sep - UK: Tax relief measures and tax cuts in Chancellor’s “growth plan”

23 Sep - Netherlands: Payroll tax measures in 2023 Tax Plan

23 Sep - Austria: Proposed inflation relief-related tax measures, excise movement and control system, stamp tax exemption, other tax developments (COVID-19)

22 Sep - Finland: Withholding tax refunds for Luxembourg SICAV funds

21 Sep - Netherlands: Income and indirect tax measures in 2023 Tax Plan

19 Sep - Belgium: DAC6 legislation held invalid, questions raised to CJEU (Constitutional Court decision)

19 Sep - UK: Fiscal announcement expected 23 September 2022, potential tax implications

19 Sep - UK: Government report on tax implication of domestic and cross-border remote working arrangements

19 Sep - UK: Increased HMRC scrutiny of R&D claims

16 Sep - Finland: Plan to introduce “windfall profit tax” on energy announced

16 Sep - Greece: Guidance on “windfall profit tax” on energy companies, equal treatment of EU and UK dividends in FY 2021

16 Sep - Luxembourg: Updated time thresholds for cross-border workers under certain income tax treaties

16 Sep - Malta: Temporary reduced tax and duty rates on immovable property extended until June 2023 (COVID-19)

16 Sep - Romania: Expansion of “windfall profit tax” on energy companies, extension to March 2023

16 Sep - Spain: Tax-related provisions in revised insolvency law

16 Sep - UK: Anti-treaty shopping rule under Irish treaty did not apply to deny withholding tax relief on interest income (court decision)

15 Sep - EU: Proposed regulation would provide for solidarity contribution on surplus profits in EU fossil sector

15 Sep - Belgium: Notional interest deduction for assessment year 2024

15 Sep - Gibraltar: Rule preventing double taxation of amounts recovered as unlawful state aid may be applied (CJEU judgment)

15 Sep - Netherlands: Lower House of Parliament passes bill on excessive borrowing from a taxpayer's own companies

15 Sep - UK: Regulation providing online platform is liable to pay VAT is valid (CJEU Advocate General opinion)

14 Sep - UK: Taxation of cross-border intragroup asset transfer not contrary to EU law (CJEU Advocate General opinion) 

14 Sep - EU: Proposal to ban products made with forced labor from the EU market

14 Sep - Germany: Holding company has no right to recover VAT on services contributed to subsidiary (CJEU judgment)

14 Sep - Poland: Initial schedules for funding under recovery plan for 2022-2023

13 Sep - Czech Republic: Proposed record keeping and reporting obligation for payment service providers beginning 2024

13 Sep - Czech Republic: Working paper on possible “windfall tax”

13 Sep - Ireland: Budget 2023 scheduled to be announced 27 September 2022

12 Sep - Spain: Deadline to claim VAT refunds for 2021 is 30 September 2022

8 Sep - Denmark: VAT corrections and errors subject to 30% interest surcharge

8 Sep - Italy: Legislation to accelerate tax dispute resolution and improve tax court efficiency

8 Sep - Italy: Withholding tax on dividends paid to U.S. pension funds; refund opportunities (Supreme Court decisions)

7 Sep - Netherlands: Tax developments concerning financial institutions (September 2022)

6 Sep - Sweden: Proposal to repeal energy tax relief for computer server facilities, tax on waste incineration

6 Sep - Poland: Draft decree proposes changes to national e-invoicing system

6 Sep - Poland: Proposed increase to thresholds for declarations on goods transported within EU

6 Sep - Poland: Recent tax developments relating to company reorganizations, lump-sum income tax, e-signing returns

6 Sep - UK: Updated HMRC guidance on making tax digital for income tax self-assessment

2 Sep - Cyprus: Non-deductible input VAT on acquisition of apartment under Cypriot Investment Program (tribunal decision)

1 Sep - Slovenia: Reduced VAT rate on energy effective 1 September 2022

1 Sep - Switzerland: Update on special arrangements for cross-border workers (COVID-19)

August 2022

30 Aug - Malta: Record keeping and reporting obligations for payment service providers beginning 2024

29 Aug - EU: Implications of carbon border adjustment mechanism

29 Aug - Poland: Draft bill includes amendments to “Polish Deal” corporate income tax measures

29 Aug - Poland: Extension of excise tax exemption for plug-in electric vehicles and anti-inflation measures

29 Aug - Poland: Recent tax developments relating to robotization (Supreme Administrative Court decision)

26 Aug - Bulgaria: MLI ratified

26 Aug - EU: Taxation-based obstacles and distortions in cross-border investment; regulation of intermediaries in the EU (European Parliament)

26 Aug - EU: Opinion on taxation of cross-border teleworkers (European Economic and Social Committee)

26 Aug - OECD: Peer review reports on transparency and exchange of information on request

26 Aug - Finland: Mandatory disclosure rules (DAC6) reporting assessment published

26 Aug - Slovenia: Public consultation on implementation of directive for income earned by digital platforms (DAC7)

26 Aug - Switzerland: Public consultation on draft ordinance regulating minimum taxation in Switzerland (Pillar Two)

25 Aug - Luxembourg: Penalties related to real estate levy reporting obligation assessed

24 Aug - Germany: Extension of simplification procedure for non-resident tax liability when rights listed in domestic registers

24 Aug - Germany: Law amending interest on back taxes and tax refunds effective 22 July 2022

24 Aug - Germany: Proposed changes to “register cases,” depreciation for residential buildings, VAT recording and reporting

24 Aug - Germany: Real property management company premises can be permanent establishment of contracting company (tax court decision)

24 Aug - Germany: Withholding taxes on cross-border payments for software development

23 Aug - KPMG report: Implementation of ATAD I and II by EU Member States

22 Aug - Poland: Deductibility of expenses incurred on behalf of third party; required information for individual ruling (court decisions)

22 Aug - Poland: Customs post in Pulawy removed from list that can handle exports, imports, and transit of strategic goods

22 Aug - UK: HMRC guidance on errors in coronavirus job retention scheme (CJRS) calculations (COVID-19)

22 Aug - UK: Trust registrations due 1 September 2022

19 Aug - KPMG report: European Commission business tax agenda

17 Aug - Poland: Recent tax developments relating to company reorganizations

17 Aug - Poland: Summary of recent indirect tax developments

12 Aug - Ireland: Overview of funding mechanisms for research and development (R&D)

10 Aug - Italy: Criteria for selecting MNE taxpayers for audits

9 Aug - Czech Republic: Guidance provided in Q&As on cross-border arrangement reporting under DAC6

9 Aug - Poland: Tax authority’s access to banking information of taxpayers subject to proceedings

8 Aug - UK: Commercial transaction structured in tax-efficient way did not have “main purpose” of tax avoidance (court decision)

8 Aug - UK: HMRC “claw back” of coronavirus job retention scheme (CJRS) grants for noncompliance (court decision)

8 Aug - UK: Tax positions of candidates for Conservative Party leadership (prime minister)

5 Aug - Austria: Implementation of DAC7 and reporting requirements for digital platform operators

5 Aug - Belgium: Guidance on taxation of cryptocurrency and NFTs; corporate income tax measures in tax reform proposals

5 Aug - France: Status of windfall profits tax proposal

5 Aug - Germany: Proposed changes to the taxation of payments for IP rights

5 Aug - Spain: Proposal for windfall profit taxes on energy companies and banks

4 Aug - Gibraltar: Budget 2022 measures affecting companies

2 Aug - EU: Proposed directive for debt-equity bias reduction allowance and limiting deductibility of interest for corporate income tax purposes (KPMG comments on DEBRA proposal)

2 Aug - Greece: Measures regarding customs duties for intra-Community transfer of goods, other customs provisions

2 Aug - Poland: Draft bill to implement EU single-use plastics directive

2 Aug - Poland: Summary of recent indirect tax developments

July 2022

29 Jul - Cyprus: Operation of registry of beneficial owners; extended deadline for individual income declaration of 31 August 2022

29 Jul - Lithuania: VAT relief to support Ukraine

26 Jul - Poland: Real estate tax rates on land and buildings; tax-deductible costs of sale of real estate

26 Jul - Romania: Summary of recent tax law changes, including VAT and excise tax

25 Jul - UK: Draft legislation for Finance Bill 2023 and several consultation responses published on “L Day”

25 Jul - UK: Draft legislation for R&D tax changes planned for 2023

25 Jul - UK: HMRC consultation on collecting data from taxpayers

25 Jul - UK: “Windfall tax” on extraordinary oil and gas profits receives Royal Assent

22 Jul - EU: Infringement procedures against UK for not complying with parts of Ireland / Northern Ireland Protocol

22 Jul - Ireland: BEPS 2.0 implications for aviation sector

22 Jul - Slovenia: Increased “fire fee” rate, effective 1 October 2022

21 Jul - EU: Tax-related developments from CJEU, EU Council, European Commission, and EU Parliament

20 Jul - Greece: Legislation incorporating ATAD measures for reverse hybrid instruments

19 Jul - Netherlands: Update on consultation regarding options to address dividend stripping

19 Jul - Poland: Pre-consultation on assumptions for digital platform owners (DAC7)

19 Jul - Poland: Remarks to draft VAT bill; consultation on VAT groupings; proposed amendments to excise tax guarantee provisions

18 Jul - Czech Republic: Tax priorities of the Czech EU Presidency

18 Jul - Czech Republic: Waiver of default interest on VAT granted (Supreme Administrative Court decision)

18 Jul - Netherlands: Interest deductions in acquisition structures (Dutch Supreme Court)

16 Jul - Hungary: Income tax treaty terminated by United States

15 Jul - Germany: Proposals including transposition of DAC7

14 Jul - Bulgaria: Changes in VAT, excise tax (duties), and fuel relief (compensation) legislation

14 Jul - EU: Update on minimum tax directive; priority of new presidency of the European Council

14 Jul - Italy: Withholding tax on dividends paid to U.S. collective investment funds; refund opportunities (Supreme Court decision)

12 Jul - Poland: Excise duty regulations compliant with EU directive, VAT on chain transactions (CJEU action)

12 Jul - Poland: Proposed suspension of tax on certain interest

11 Jul - UK: Closer look at consultation on tax immunity for sovereign investors

11 Jul - UK: Guidance on operation of making tax digital for income tax self-assessment; comments requested

8 Jul - Netherlands: Policy statement on VAT fixed establishments reflects position change

7 Jul - Italy: Withholding tax on services provided by property intermediation platform via internet (CJEU Advocate General opinion)

7 Jul - UK: Consultation on tax treatment of foreign sovereign investors

6 Jul - Gibraltar: Tax measures in budget 2022

6 Jul - Hungary: Financial transaction tax extended to cross-border payment services

5 Jul - France: Tax authorities issue revised guidelines regarding VAT “option to tax” for financial services

5 Jul - Netherlands: Policy statement on “Box 3” (wealth tax) restoration of rights

5 Jul - EU: Tax-related actions of CJEU, EU Council, European Commission, and EU Parliament

1 Jul - Poland: Proposed legislation includes amendments to “Polish Deal” corporate income tax measures, transfer pricing changes

1 Jul - EU: Waiver of customs duties and VAT on import of “life-saving goods” to Ukraine

1 Jul - Netherlands: Temporary reduction in VAT on energy and excise duties on fuel

1 Jul - Switzerland: Arrangements for French cross-border workers extended through 31 October 2022 (COVID-19)

June 2022

30 Jun - KPMG report: Transition to new transmitter control code application for FIRE reporting, considerations for Swiss banks

29 Jun - Slovakia: Implementation of EU directive on reporting obligations of digital platforms (DAC7)

29 Jun - Slovakia: Proposals to support businesses approved (COVID-19)

29 Jun - Slovakia: Proposed changes to VAT law

29 Jun - Switzerland: Real estate “step-up” now available in Geneva

28 Jun - Belgium: Temporary VAT rate reduction for face masks, supplies of electricity, gas, and heat (COVID-19)

28 Jun - Germany: Amended dual consolidated loss rule cannot be applied retroactively (lower tax court decision)

28 Jun - Germany: Amendment to interest on back taxes and tax refunds

28 Jun - Germany: Application of anti-treaty/directive shopping rule to interest on convertible bond (tax court decision)

28 Jun - Germany: Fourth coronavirus tax assistance act enacted (COVID-19)

28 Jun - Germany: Legislation providing for energy-related lump-sum payment for employees enacted

28 Jun - KPMG report: Shipping and offshore tax update (June 2022)

28 Jun - Poland: Extension of filing deadline for corporate income tax return

28 Jun - Poland: Meaning of “one-off transaction value”; dividend income taken into account in allocating indirect costs (Supreme Administrative Court decisions)

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

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

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

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

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

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

23 Jun - Denmark: New VAT rules regarding transport services

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

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

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

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

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

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

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

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

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

17 Jun - Sweden: Property tax investigation regarding industrial properties

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

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

14 Jun - UK: Implementation of Pillar Two delayed

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

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

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

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

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

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

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

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

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

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

13 Jun - Belgium: Extension of VAT filing deadlines

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

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

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

10 Jun - UK: Future of remittance basis of taxation

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

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

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

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

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

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

May 2022

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

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

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

31 May - Germany: Summary of VAT developments

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

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

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

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

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

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

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

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

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

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

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

24 May - Netherlands: 2022 Spring Memorandum proposed tax measures

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

12 May - Switzerland: VAT analysis of tokenized commodities trading

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

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

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

10 May - Belgium: Extension of VAT deadline

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

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

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

10 May - Serbia: Tax card for 2022

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

April 2022

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

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

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

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

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

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

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

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

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

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

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

26 Apr - Greece: Recent tax law changes

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

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

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

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

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

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

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

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

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

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

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

14 Apr - UK: Guidance on residential property developer tax

14 Apr - EU: Directive on reduced rates of VAT

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

5 Apr - OECD: New inventory of tax technology initiatives

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

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

1 Apr - Lithuania: Tax card for 2022

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

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

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

1 Apr - UK: Enterprise management incentives review extended

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

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

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

March 2022

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

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

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

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

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

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

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

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

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

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

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

25 Mar - North Macedonia: VAT and excise tax changes

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

16 Mar - Greece: Guidance on controlled foreign corporations

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3 Mar - Romania: Tax card for 2022

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

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

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

February 2022

25 Feb - Germany: Guidance on dual consolidated loss rule

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

25 Feb - Germany: Status of income tax treaties

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

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

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

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

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

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

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

21 Feb - Bulgaria: VAT provisions effective in February 2022

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

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

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

18 Feb - Czech Republic: Tax card for 2022

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

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

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

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

17 Feb - Albania: Amendments to beneficial owners registry law

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

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

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

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

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

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

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

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

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

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

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

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

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

10 Feb - Italy: Changes to cooperative compliance regime

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

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

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

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

7 Feb - Czech Republic: Proving internet advertising expenses

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

4 Feb - Slovenia: VAT amendments effective in 2022

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

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

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

3 Feb - Lithuania: Amendments to corporate income tax law

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

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

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

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

2 Feb - Ireland: Potential VAT compliance changes

2 Feb - Serbia: Rules concerning VAT invoices

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

January 2022

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

19 Jan - Albania: Changes to tax legislation effective 2022

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

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

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

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

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

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

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

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

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

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

14 Jan - Czech Republic: VAT changes in 2022

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

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

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

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

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

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

10 Jan - Bulgaria: Reduced VAT rate extended through 2022

10 Jan - Moldova: Tax card for 2022

7 Jan - Belgium: VAT amendments enacted

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

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

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

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

5 Jan - Cyprus: Income tax treaty with Jordan

5 Jan - Cyprus: Tax card for 2022

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

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

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

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

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

2021 Articles

December 2021

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

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

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

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

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

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

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

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

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

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

22 Dec - Cyprus: Additional corporate tax residency test

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

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

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

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

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

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

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

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

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

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

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

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

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

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

16 Dec - Netherlands: Proposed options to address dividend stripping

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3 Dec - Belgium: Additional VAT amendments

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

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

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

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

2 Dec - EU: VAT gap statistics for 2019

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

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

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

November 2021

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

30 Nov - Estonia: Tax measures and proposals

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

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

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

26 Nov - Netherlands: Report for conduit companies

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

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

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

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

22 Nov - Hungary: Postponement of e-VAT system

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

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

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

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

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

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

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

15 Nov - Norway: Proposed changes to tonnage tax regime

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

8 Nov - Malta: Legislative amendments concerning corporate registration rules

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

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

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

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

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

October 2021

29 Oct - Poland: Draft legislation regarding family foundations

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

28 Oct - UK: Tax measures proposed in Autumn Budget

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

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

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

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

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

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

22 Oct - Ireland: Tax measures in Finance Bill 2021

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

19 Oct - Malta: Tax measures in budget implementation legislation

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

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

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

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

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

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

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

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

12 Oct - Malta: Tax measures in budget 2022

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

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

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

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

11 Oct - UK: Update on asset holding company regime

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

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

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

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

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

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

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

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

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

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

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

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

September 2021

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

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

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

29 Sep - Ireland: Digital gaming tax credit, overview

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

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

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

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

27 Sep - Germany: Status of property tax reform

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

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

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

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

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

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

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

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

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

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

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

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

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

22 Sep - Belgium: New property law measures

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

22 Sep - Ireland: Developments affecting taxation of aviation sector

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


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.