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26 Sep - Austria: Summary of recent direct and indirect tax developments

26 Sep - Poland: Look-through approach for dividend exemption; tax treatment of losses incurred by Romanian branch; no VAT on stolen goods (court decisions)

26 Sep - Poland: Tax consequences of issuing fake invoice by employee without knowledge of employer (CJEU Advocate General opinion)

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

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)

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”

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

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

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

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

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

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

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

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 - Finland: Draft 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)

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 Republic: Details 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)

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)

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

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)

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

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

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

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

31 May - Germany: Summary of VAT developments

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

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

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

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

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

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

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

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

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

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

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

24 May - Netherlands: 2022 Spring Memorandum proposed tax measures

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

12 May - Switzerland: VAT analysis of tokenized commodities trading

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

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

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

10 May - Belgium: Extension of VAT deadline

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

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

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

10 May - Serbia: Tax card for 2022

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

26 Apr - Greece: Recent tax law changes

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

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

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

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

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

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

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

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

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

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

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

14 Apr - UK: Guidance on residential property developer tax

14 Apr - EU: Directive on reduced rates of VAT

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

5 Apr - OECD: New inventory of tax technology initiatives

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

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

1 Apr - Lithuania: Tax card for 2022

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

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

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

1 Apr - UK: Enterprise management incentives review extended

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

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

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

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

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

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

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

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

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

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

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

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

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

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

25 Mar - North Macedonia: VAT and excise tax changes

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

16 Mar - Greece: Guidance on controlled foreign corporations

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3 Mar - Romania: Tax card for 2022

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

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

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

25 Feb - Germany: Guidance on dual consolidated loss rule

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

25 Feb - Germany: Status of income tax treaties

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

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

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

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

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

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

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

21 Feb - Bulgaria: VAT provisions effective in February 2022

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

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

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

18 Feb - Czech Republic: Tax card for 2022

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

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

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

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

17 Feb - Albania: Amendments to beneficial owners registry law

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

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

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

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

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

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

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

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

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

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

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

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

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

10 Feb - Italy: Changes to cooperative compliance regime

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

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

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

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

7 Feb - Czech Republic: Proving internet advertising expenses

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

4 Feb - Slovenia: VAT amendments effective in 2022

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

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

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

3 Feb - Lithuania: Amendments to corporate income tax law

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

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

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

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

2 Feb - Ireland: Potential VAT compliance changes

2 Feb - Serbia: Rules concerning VAT invoices

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

19 Jan - Albania: Changes to tax legislation effective 2022

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

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

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

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

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

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

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

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

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

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

14 Jan - Czech Republic: VAT changes in 2022

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

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

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

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

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

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

10 Jan - Bulgaria: Reduced VAT rate extended through 2022

10 Jan - Moldova: Tax card for 2022

7 Jan - Belgium: VAT amendments enacted

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

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

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

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

5 Jan - Cyprus: Income tax treaty with Jordan

5 Jan - Cyprus: Tax card for 2022

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

22 Dec - Cyprus: Additional corporate tax residency test

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

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

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

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

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

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

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

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

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

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

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

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

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

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

16 Dec - Netherlands: Proposed options to address dividend stripping

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3 Dec - Belgium: Additional VAT amendments

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

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

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

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

2 Dec - EU: VAT gap statistics for 2019

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

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

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

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

30 Nov - Estonia: Tax measures and proposals

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

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

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

26 Nov - Netherlands: Report for conduit companies

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

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

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

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

22 Nov - Hungary: Postponement of e-VAT system

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

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

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

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

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

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

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

15 Nov - Norway: Proposed changes to tonnage tax regime

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

8 Nov - Malta: Legislative amendments concerning corporate registration rules

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

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

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

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

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

29 Oct - Poland: Draft legislation regarding family foundations

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

28 Oct - UK: Tax measures proposed in Autumn Budget

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

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

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

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

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

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

22 Oct - Ireland: Tax measures in Finance Bill 2021

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

19 Oct - Malta: Tax measures in budget implementation legislation

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

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

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

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

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

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

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

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

12 Oct - Malta: Tax measures in budget 2022

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

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

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

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

11 Oct - UK: Update on asset holding company regime

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

29 Sep - Ireland: Digital gaming tax credit, overview

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

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

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

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

27 Sep - Germany: Status of property tax reform

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

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

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

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