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Recent Articles
May 2023
30 May - UK: Definition of “structure” for capital allowance purposes (Supreme Court decision)
30 May - UK: Update on mandatory disclosure rules (DAC6), now effective
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)
22 May - Czech Republic: Proposed direct and indirect tax changes
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)
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: 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 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 - Lithuania: Temporary windfall tax for credit institutions
10 May - Denmark: Proposed interest charge on VAT, tax corrections from 1 July 2023
10 May - Poland: Council of Ministers adopt mandatory e-invoicing draft law
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)
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
1 May - UK: Business premises renovation allowances not allowed (Court of Appeal decision)
1 May - UK: Final draft legislation on electricity generator levy
1 May - UK: New tax subsidy control regime
1 May - UK: Tax policy and consultation documents on modernizing, simplifying and improving the tax system
April 2023
28 Apr - 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 - EU: VAT Committee working paper on deduction of import VAT by lessee of imported goods
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)
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
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 - 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: Withholding tax collection mechanism; implications of Brexit for withholding tax exemption
3 Apr - Denmark: Draft legislation proposing additional reporting for VAT-exempt taxpayers
3 Apr - Italy: Draft legislation directing the government to reform the tax system
3 Apr - UK: Employee share plan changes under Spring Finance Bill 2023
3 Apr - UK: Full expensing for plant and machinery expenditures under Spring Finance Bill 2023
3 Apr - UK: Mandatory disclosure rules (DAC6) effective
3 Apr - UK: Overview of Spring Finance Bill 2023
3 Apr - UK: Tax measures relating to individuals and employers under Spring Finance Bill 2023
March 2023
30 Mar - Estonia: Amendments to taxation of income received in a pension investment account
30 Mar - Estonia: Exemption for sale of surplus electricity by small “green” producers
30 Mar - EU: Provisional agreement to reinforce EU renewable energy directive
30 Mar - 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: Public Finance Committee passes amendments to tax law, including VAT
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 - Poland: Extended deadline for submitting ORD-U reports
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)
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 - 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)
1 Mar - Hungary: Update on e-VAT system
February 2023
28 Feb - KPMG report: Domestic tax rules governing family business transfers
28 Feb - Serbia: Changes to taxation of individual (personal) income
28 Feb - UK: Regulation providing online platform is liable to pay VAT is valid (CJEU judgment)
27 Feb - Austria: Summary of recent direct and indirect tax developments
27 Feb - Germany: Summary of recent federal tax court decisions
27 Feb - Italy: Withholding tax on dividends paid to investment fund breaches EU law (court decision)
27 Feb - Poland: VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment)
24 Feb - Malta: One-year extension of allowance to transfer unabsorbed capital allowances intra-group
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: 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: Tax card for 2023
14 Feb - North Macedonia: Draft law on temporary solidarity (windfall profits) tax on fossil sector
14 Feb - Poland: Extended deadline for 2022 corporate income tax returns
14 Feb - Poland: Family foundations law signed by president
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
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: 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 - 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 - 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
January 2023
31 Jan - Germany: VAT grouping, other VAT developments
31 Jan - Serbia: New practice regarding collection of tax
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: 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 - Spain: Public consultation on changes to criteria for non-cooperative jurisdictions
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 - 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: Final mandatory disclosure rules (DAC6) regulations published
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 - 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)
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: “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
2022 Articles
December 2022
30 Dec - Serbia: Amended decree on obligation to record sales via electronic fiscal device
23 Dec - EU: Summary of tax-related initiatives in 2022
23 Dec - Norway: Changes to VAT law effective 1 January 2023
22 Dec - 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 - 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 - 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: 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
8 Dec - EU: European Commission proposals to modernize and digitalize VAT system
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
6 Dec - Italy: Proposed PE exemption for investment manager activities
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
November 2022
30 Nov - EU: Regulation on foreign subsidiaries distorting the internal market approved by EU Council
30 Nov - Germany: Guidance on stock exchange exception under real estate transfer tax
30 Nov - Germany: 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
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 - UK: Proposed changes to taxation of income from residential property
22 Nov - Poland: Proposed amendment to tax on certain financial institutions
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
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 - 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 - 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 - 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 - Poland: New draft legislation on family foundations
9 Nov - Poland: Draft legislation guidelines of reporting obligations for digital platform operators (DAC7)
8 Nov - Czech Republic: “Windfall profits tax” on fossil sector and banks approved by Parliament
7 Nov - Netherlands: Class-action-plus procedure for ex-officio reduction in “Box 3” (wealth tax) liability
3 Nov - Netherlands: Dynamic interpretation of tax treaties (Supreme Court decision)
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
October 2022
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 - UK: HMRC guidance regarding enterprise management incentives options
28 Oct - UK: “Off-payroll working” rules retained
27 Oct - Cyprus: Reverse-charge mechanism applicable to acquisition of precious metals
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 - 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
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 - 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)
6 Oct - Lithuania: Draft law on implementation of DAC7 rules for digital platform operators
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
September 2022
30 Sep - UK: Overview and analysis of Chancellor’s “growth plan”
30 Sep - Belgium: Guidance on VAT refund procedures and remunerations in football
30 Sep - 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 - 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
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 - Luxembourg: Updated time thresholds for cross-border workers under certain income tax treaties
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
15 Sep - Belgium: Notional interest deduction for assessment year 2024
14 Sep - EU: Proposal to ban products made with forced labor from the EU market
14 Sep - Poland: Initial schedules for funding under recovery plan for 2022-2023
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
7 Sep - Netherlands: Tax developments concerning financial institutions (September 2022)
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 - UK: Updated HMRC guidance on making tax digital for income tax self-assessment
1 Sep - Slovenia: Reduced VAT rate on energy effective 1 September 2022
1 Sep - Switzerland: Update on special arrangements for cross-border workers (COVID-19)
August 2022
30 Aug - Malta: Record keeping and reporting obligations for payment service providers beginning 2024
29 Aug - EU: Implications of carbon border adjustment mechanism
29 Aug - Poland: Draft bill includes amendments to “Polish Deal” corporate income tax measures
29 Aug - Poland: Extension of excise tax exemption for plug-in electric vehicles and anti-inflation measures
29 Aug - Poland: Recent tax developments relating to robotization (Supreme Administrative Court decision)
26 Aug - Bulgaria: MLI ratified
26 Aug - EU: 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
25 Aug - Luxembourg: Penalties related to real estate levy reporting obligation assessed
24 Aug - Germany: Law amending interest on back taxes and tax refunds effective 22 July 2022
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 - 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: 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 - 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 - Poland: Draft bill to implement EU single-use plastics directive
July 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 - 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)
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
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 - 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 - 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 - 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
June 2022
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 - Germany: Amendment to interest on back taxes and tax refunds
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
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
21 Jun - Poland: Update on mandatory e-invoicing, proposed extension of 0% VAT rate to support Ukraine
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 - Poland: Amendments to legislation implementing the “Polish Deal”
14 Jun - Poland: Deductibility of U.S. withholding tax on dividends (court decision)
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
13 Jun - Czech Republic: Proposed extension of extraordinary tax depreciation regime to 2022-2023 (COVID-19)
13 Jun - Belgium: Extension of VAT filing deadlines
10 Jun - Luxembourg: New income tax treaty with UK is signed
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"
2 Jun - Switzerland: Possible revisions of VAT law include measures affecting electronic platforms
May 2022
31 May - Germany: Energy-related lump-sum payment for employees, payroll tax implications for employers
31 May - Germany: Fourth coronavirus tax assistance act (COVID-19)
31 May - Germany: Guidance on repayments of contributions by non-EU corporations
31 May - Germany: Summary of VAT developments
31 May - 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)
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)
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
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 - 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 - Switzerland: Tax transparency reporting statistics and global minimum tax update
2 May - Estonia: Recent tax-related developments, including required reporting of construction works
2 May - Germany: “Leasing” of virtual land in online game not subject to VAT; other VAT developments
2 May - Malta: Reduced tax rates on transfers of immovable property extended until September 2022 (COVID-19)
2 May - Netherlands: “Box 3” (wealth tax) and plan for future restoration of rights
2 May - UK: Additional compliance requirements under hybrid mismatch rules
2 May - UK: Significant changes to taxation of professional partnerships
2 May - UK: Withholding tax on manufactured overseas dividends allowed under EU law (Supreme Court decision)
April 2022
28 Apr - Spain: Excise taxes on non-reusable plastic packaging, landfills
28 Apr - Spain: Requirements for invoicing computer software and standardized record format
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: Contribution gain II due to change of legal form (court decision)
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
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 - 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 - Norway: Revised proposal for a new petroleum tax system
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
7 Apr - Belgium: Guidance regarding amended VAT exemption for medical professions and hospitals
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
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 - Lithuania: Tax card for 2022
1 Apr - Poland: Update on mandatory use of electronic invoices, VAT implications
1 Apr - UK: Costs for gas storage cavities do not qualify for capital allowances (Court of Appeal decision)
1 Apr - UK: Deductions for lapsed employee share options (Supreme Court decision)
1 Apr - UK: Enterprise management incentives review extended
1 Apr - UK: Issues relating to transition to electric company car fleet
1 Apr - UK: Reduction in basic rate of income tax in 2024 under “Spring Statement 2022” tax plan
1 Apr - UK: R&D incentives and capital allowances under “Spring Statement 2022” tax plan
March 2022
31 Mar - 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 - 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
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
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 - 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
3 Mar - Romania: Tax card for 2022
2 Mar - Belgium: Temporary reduction of VAT rate, electricity for residential use
2 Mar - Sweden: Tax agency’s new rules for information reporting by certain foreign companies
1 Mar - EU: CJEU judgments, infringement procedures, and referrals; OECD updates
February 2022
25 Feb - Germany: Guidance on dual consolidated loss rule
25 Feb - Germany: Guidance on royalty deduction limitation rule; application to FDII
25 Feb - Germany: Status of income tax treaties
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 - UK: Overview of recent changes to trust registration requirements
21 Feb - Bulgaria: VAT provisions effective in February 2022
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: 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
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 - Switzerland: Swiss companies subject to German royalty deduction limitation rule
14 Feb - Poland: Environmental reporting for 2021 and related fees – due dates
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
3 Feb - Lithuania: Amendments to corporate income tax law
3 Feb - Switzerland: Business restructurings may result in exit taxes
2 Feb - Switzerland: R&D tax incentives for the food and beverage sector
2 Feb - Switzerland: Increased private share for company cars, considerations for VAT returns
2 Feb - Finland: Non-resident funds, review of recent tax developments
2 Feb - Ireland: Potential VAT compliance changes
2 Feb - Serbia: Rules concerning VAT invoices
1 Feb - EU: Summary of tax-related developments, actions from CJEU and European Commission
January 2022
31 Jan - Sweden: Refunds of input VAT on acquisitions used in EU sales
31 Jan - Poland: Reduced VAT rates on certain goods, through 31 July 2022
28 Jan - Poland: National e-invoicing system effective 1 January 2022
28 Jan - Ireland: Employee share participation schemes, filing deadline 31 March 2022
27 Jan - Belgium: Walloon decree for “fairer tax” effective 1 January 2022
27 Jan - Slovakia: Rules and reporting obligations, reverse hybrid entities
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: 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 - Bulgaria: Reduced VAT rate extended through 2022
10 Jan - Moldova: Tax card for 2022
7 Jan - Belgium: VAT amendments enacted
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
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
2021 Articles
December 2021
28 Dec - Poland: Measures to require companies to implement whistleblower protection system
23 Dec - Poland: Protocol to tax treaty with the Netherlands
23 Dec - Belgium: Circular concerning VAT treatment of charging facilities and charging of electric vehicles
23 Dec - Belgium: Arrangements for cross-border workers extended into 2022 (COVID-19)
23 Dec - Belgium: Reconstruction reserve regime allows certain profits to be exempt from tax (COVID-19)
23 Dec - EU: Proposed directive to neutralize misuse of shell entities for tax purposes
22 Dec - EU: Directive to implement Pillar Two is proposed
22 Dec - Finland: New schedule of processing fees for foreign UCITS funds, effective 1 January 2022
22 Dec - Netherlands: No VAT recovery, certain promotional gifts or staff benefits
22 Dec - Netherlands: Status of tax legislative measures in 2022 Tax Plan
22 Dec - Cyprus: Additional corporate tax residency test
22 Dec - Cyprus: Withholding tax, payments made to companies in EU “blacklist” jurisdictions
21 Dec - Belgium: Guidance clarifying VAT exemption for medical and hospital care
21 Dec - EU: Report of tax developments including actions in CJEU, EC, EU Council
21 Dec - Germany: Guidance regarding VAT treatment of consignment stock
21 Dec - Netherlands: “Climate tax” proposals include energy tax measures
20 Dec - Italy: VAT measures for 2022, converted into law
20 Dec - Luxembourg: Overview of certain tax developments for 2022
20 Dec - Sweden: “Expert” tax relief (court decision)
20 Dec - Sweden: Proposed economic, tax relief for businesses (COVID-19)
17 Dec - OECD: Forum’s discussion of tax administration issues, two-pillar solution, digital transformation
17 Dec - Slovakia: Proposals to support businesses (COVID-19)
17 Dec - UK: Cryptocurrency platforms potentially in scope of digital services tax
16 Dec - 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
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 - 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
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
6 Dec - UK: HMRC report on tax administration for large businesses
6 Dec - UK: R&D tax incentive changes effective April 2023
3 Dec - Belgium: Additional VAT amendments
3 Dec - Italy: Implementation of VAT “quick fixes” directive
3 Dec - Spain: VAT actions required by 31 December 2021 deadline
2 Dec - Spain: MLI ratified, income tax treaties to be modified
2 Dec - Netherlands: Tax relief extended for fourth quarter of 2021 (COVID-19)
2 Dec - EU: VAT gap statistics for 2019
1 Dec - EU: “Public” country-by-country reporting directive published in EU Official Journal
1 Dec - France: Implications of revised VAT reverse-charge on imports
1 Dec - Switzerland: Reduced tax on withdrawals of pension capital (Zurich)
November 2021
30 Nov - Belgium: New income tax treaty signed with France
30 Nov - Estonia: Tax measures and proposals
30 Nov - Germany: BMF guidance on election for corporate tax treatment of partnerships
30 Nov - Germany: Tax proposals in new federal government’s coalition agreement
30 Nov - Poland: Subsidies to support electric vehicle charging, hydrogen refueling projects
26 Nov - Netherlands: Report for conduit companies
24 Nov - Cyprus: DAC6 cross-border arrangements, reporting deadline again extended (31 January 2022)
24 Nov - Switzerland: Considerations for payroll specialists in preparing salary certificates for 2021
23 Nov - EU: Infringement procedures and referrals to CJEU; European Parliament tax-related developments
22 Nov - Hungary: Postponement of e-VAT system
18 Nov - Italy: Tax authority issues ruling, recognizing UK VAT groups after Brexit
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
10 Nov - EU: Developments from European Parliament, OECD and other international institutions
9 Nov - Czech Republic: Bill for digital services tax not approved
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 - Spain: Tax on increase in value of municipal land held unconstitutional (court decision)
8 Nov - Malta: Legislative amendments concerning corporate registration rules
4 Nov - Belgium: Proposed VAT measures pending in draft law
4 Nov - Netherlands: Broader application of VAT exemption for asset management fund exemption
4 Nov - Switzerland: New tax rules for financial institutions in Zurich
3 Nov - Sweden: Proposed “risk tax” for credit institutions
3 Nov - Poland: Parliament passes bill, tax measures in “Polish Deal” pending enactment
October 2021
29 Oct - Poland: Draft legislation regarding family foundations
29 Oct - Switzerland: VAT treatment of vouchers (court decision)
28 Oct - UK: Tax measures proposed in Autumn Budget
28 Oct - Poland: Penalties for payment delays in commercial transactions
28 Oct - Slovakia: Paperless communication system between tax authorities and taxpayers
27 Oct - Belgium: FAQs provide guidance on tax on securities accounts
26 Oct - EU: Summary of tax-related developments, actions from CJEU and European Commission
26 Oct - Germany: Guidance regarding interest on tax underpayments and overpayments
22 Oct - Czech Republic: Waiver of VAT on certain electricity and gas supplies
22 Oct - Ireland: Tax measures in Finance Bill 2021
22 Oct - UK: Revised HMRC approach to correcting CJRS errors (COVID-19)
19 Oct - Malta: Tax measures in budget implementation legislation
19 Oct - Netherlands: Additional amendments regarding corporate income tax rate, earnings stripping rules
19 Oct - Poland: Legislation requiring e-invoices by 2023
15 Oct - Serbia: Changes to tax procedure, tax administration rules
13 Oct - Czech Republic: Burden of proof, taxable and VAT-exempt services
13 Oct - Czech Republic: Customer liability for VAT when payment made to unpublished bank account
13 Oct - France: VAT and mandatory e-invoicing; new effective date of 1 July 2024
12 Oct - Bulgaria: 60/40 wage subsidy extended through 31 December 2021 (COVID-19)
12 Oct - Ireland: Business tax, VAT proposals in budget 2022
12 Oct - Malta: Tax measures in budget 2022
11 Oct - EU: CJEU judgments and referrals, infringement procedures, other developments
11 Oct - UK: Expectations for tax measures in budget scheduled for 27 October 2021
11 Oct - UK: Update on asset holding company regime
6 Oct - Czech Republic: Proposed implementation of directive for income earned by digital platforms (DAC7)
6 Oct - Netherlands: Amendments to corporate income tax, withholding tax proposed for 2022 Tax Plan
6 Oct - Poland: Proposed changes to tax treatment of real estate market
5 Oct - Belgium: Changes to employer expense reporting for employee reimbursements, effective 1 January 2022
5 Oct - Estonia: Proposals to regulate virtual currency service providers
5 Oct - EU: Updates to list of non-cooperative jurisdictions
5 Oct - Ireland: Finance Bill 2021 scheduled to be published 21 October 2021
4 Oct - Austria: Tax reform plans include proposed reduction of tax rates
1 Oct - Poland: Updated proposals for changes to withholding tax collection rules
1 Oct - Slovakia: Proposal to simplify process of adding data to Commercial Register
1 Oct - Slovakia: Relief for employers extended through 2021 (COVID-19)
1 Oct - Switzerland: Tax implications for Swiss pension funds investing in alternative assets
September 2021
30 Sep - EU: Updated “grey list” for tax purposes (Hong Kong added)
29 Sep - Cyprus: Extension of filing date for income tax returns for 2019, companies and self-employed
29 Sep - Germany: Interest rate of 6% for tax deficiencies, refunds held unconstitutional
29 Sep - Ireland: Digital gaming tax credit, overview
29 Sep - Netherlands: Financial structuring of investments in real estate, implications of Dutch law
28 Sep - EU: Update on "public" country-by-country reporting
27 Sep - Germany: Attribution of profits of permanent establishment without personnel (court decision)
27 Sep - Germany: Status of property tax reform
27 Sep - Sweden: Proposal to amend withholding tax on dividends paid to foreign recipients
27 Sep - UK: HMRC review of business compliance with new IR35 regime and off-payroll work
27 Sep - UK: “Making Tax Digital” and reforms for income tax self-assessment, delayed
27 Sep - UK: Tax year-end date for individuals; potential for change
24 Sep - France: Tax measures in finance bill for 2022
24 Sep - Netherlands: Payroll tax measures in 2022 Tax Plan
24 Sep - EU: CJEU actions in tax cases; other tax-related actions of EU institutions
24 Sep - Poland: Changes to the rules for signing financial statements
24 Sep - Poland: Packaging and fee on single-use plastic products; waste management obligations
24 Sep - UK: Coronavirus Job Retention Scheme ends 30 September; action steps for employers
24 Sep - UK: Preparing for corporate tax rate and loss-relief rule changes
24 Sep - UK: Tax gap statistics for 2019-2020
22 Sep - Netherlands: Budget Day and tax measures for 2022
22 Sep - Belgium: New property law measures
22 Sep - EU: Proposal for new Generalised Scheme of Preferences (GSP)
22 Sep - Ireland: Developments affecting taxation of aviation sector
21 Sep - Cyprus: Effective date of tour operators’ margin scheme (court decision)
20 Sep - Belgium: Treaty relief with Luxembourg, for cross-border workers
20 Sep - Poland: “Executed tax strategy” reporting requirements
20 Sep - Sweden: Tax proposals in 2022 budget bill
17 Sep - Czech Republic: Vacation rentals via online marketplace held business activity, not property lease
17 Sep - Estonia: Tax card for 2021
16 Sep - Belgium: Excess profit ruling system and state aid scheme (CJEU judgment)
16 Sep - Serbia: Key dates for implementing tax administrative measures
15 Sep - EU: Energy taxation directive
15 Sep - Spain: Deadline to claim VAT refund for 2020 is 30 September 2021
14 Sep - Norway: Proposed amendments to petroleum tax law
13 Sep - Czech Republic: New income tax credit
13 Sep - UK: Autumn budget scheduled 27 October 2021
13 Sep - UK: New health and social care levy
13 Sep - UK: HMRC guidance on disclosing coronavirus job retention scheme (CJRS) claims (COVID-19)
10 Sep - Poland: Changes to draft legislation concerning corporate minimum tax, individual income tax
7 Sep - Ukraine: Draft legislation concerning the digital economy
1 Sep - Netherlands: Relief and recovery measures to end 1 October 2021 (COVID-19)
1 Sep - Serbia: Rules relating to electronic invoicing (e-invoicing)
August 2021
31 Aug - EU: CJEU judgment and referrals, infringement procedures, other developments
31 Aug - Germany: Interest rate of 6% for back taxes and tax refunds unconstitutional
31 Aug - Germany: Updated UCITS marketing guidance
30 Aug - Malta: Reduced tax rates on transfers of immovable property extended until December 2021 (COVID-19)
30 Aug - UK: Draft guidance on uncertain tax treatments
30 Aug - UK: Estoppel by convention used by HMRC (Supreme Court decision)
26 Aug - Ireland: Updated guidance regarding employment wage subsidy program (COVID-19)
24 Aug - Netherlands: Tax developments concerning financial institutions (August 2021)
19 Aug - Austria: Overview of tax-related relief measures (COVID-19)
17 Aug - Ireland: Six-month report card on Brexit; VAT and customs implications
16 Aug - Belgium: Real estate taxation and property located in other countries
12 Aug - Netherlands: VAT liability of boards of directors, supervisory officers
11 Aug - Czech Republic: Tax treatment of disposal costs of assets (Supreme Administrative Court decision)
10 Aug - Ireland: Changes to local property tax
9 Aug - Ireland: Stamp tax and “bulk purchases” of houses
9 Aug - Italy: VAT rules for zero-rating of ocean-going vessels, pleasure boats
6 Aug - Cyprus: Final 2020 tax payment due 30 September 2021, for companies and self-employed
5 Aug - Gibraltar: Tax authority clarifies corporate income tax rate increase is effective 1 August 2021
3 Aug - Cyprus: Tax treatment of government grants, benefits (COVID-19)
3 Aug - UK: Tax on overseas dividends, reliefs, interest (Supreme Court decision in FII group litigation)
2 Aug - Bulgaria: Income tax treaty with the Netherlands
2 Aug - Switzerland: Protocol to amend income tax treaty with Japan
July 2021
30 Jul - UK: Draft legislation for Finance Bill 2022 and several consultation responses published on “L Day”
30 Jul - UK: Large businesses required to disclosure uncertain tax treatment in tax returns
30 Jul - UK: Proposed changes to REIT rules
30 Jul - UK: Update on proposed asset holding company regime
29 Jul - Belgium: Circular provides guidance for VAT on e-commerce transactions
29 Jul - Poland: Proposed tax measures concerning real estate industry
28 Jul - Poland: Proposed legislative changes for corporate income tax, individual income tax
28 Jul - EU: CJEU judgment and EFTA referral, state aid ruling, other developments
28 Jul - Hungary: Delayed implementation date, tentative VAT returns prepared by tax authority
28 Jul - Lithuania: VAT rate reduction for catering services, cultural and sports events (COVID-19)
27 Jul - Cyprus: Proposed deferral of VAT payments (COVID-19)
27 Jul - Cyprus: Tax card for 2021
23 Jul - Hungary: Construction-related products subject to EKAER notification (COVID-19)
21 Jul - Gibraltar: Increased tax rate for companies, temporary allowances
20 Jul - Belgium: Extension of VAT relief measures (COVID-19)
20 Jul - Serbia: Excise tax on alcoholic beverages, revised measures
20 Jul - EU: Proposals to address money laundering
19 Jul - EU: Temporary VAT exemption, donated supplies (COVID-19)
19 Jul - Netherlands: Interest deduction denied in acquisition structure (Dutch Supreme Court)
16 Jul - EU: Infringement proceedings and referrals to CJEU, other developments
16 Jul - Hungary: Relief measures include cash grants for R&D projects (COVID-19)
16 Jul - UK: Correcting share plan payroll errors
16 Jul - UK: Tax considerations when selling a business
16 Jul - Czech Republic: “Uncovered costs program” and support for businesses with decreased sales (COVID-19)
15 Jul - Czech Republic: Guidance on VAT and e-commerce, pending transposition of EU VAT Directive revision
14 Jul - Belgium: Amendments to VAT exemption for medical and hospital care
14 Jul - EU: Proposals to reduce greenhouse gas emissions, energy tax measures
14 Jul - EU: Summary of carbon border adjustment mechanism regulation
13 Jul - Romania: Guide for new tax reporting procedure
13 Jul - Sweden: Energy tax and changes to sustainability notices
12 Jul - Denmark: New rules for foreign UCITS and AIFs regarding retail investors
8 Jul - Russia: New requirements for foreign IT companies; VAT and tax implications
8 Jul - Spain: Wealth tax and non-EU residents
7 Jul - Montenegro: Amendments to VAT, individual income tax and labor laws
7 Jul - Poland: Grants, subsidies for zero-emission vehicles
2 Jul - Belgium: Update on VAT law amendments
1 Jul - Ireland: Relief measures to support businesses (COVID-19)
1 Jul - Poland: Withholding tax collection mechanism delayed again, until 31 December 2021 (COVID-19)
June 2021
30 Jun - Germany: Legislation transposing ATAD measures (exit taxation, CFC rules, hybrid mismatches)
29 Jun - Ireland: Guidance on 2020 employee share award returns, reporting
29 Jun - Sweden: Enhanced deduction for wages related to R&D, effective 1 July 2021
29 Jun - EU: Carbon border adjustment mechanism
28 Jun - EU: Changes to VAT rules affecting cross-border e-commerce effective 1 July 2021
28 Jun - UK: Overview of the taxation of cryptoassets
28 Jun - Ukraine: Income tax and VAT implications of intra-group services
25 Jun - Austria: The right to use software can qualify as VAT-exempt asset management (CJEU judgment)
25 Jun - Belgium: Proposed extension of VAT relief measures (COVID-19)
24 Jun - Sweden: Valuation of renovated buildings for tax purposes
23 Jun - Belgium: Guidance addressing tax treatment of participations in investments funds
22 Jun - Isle of Man: Economic substance rules extended to partnerships
22 Jun - OECD: Reporting rules for platform operators regarding sellers in “sharing and gig economy”
22 Jun - Switzerland: Voters reject environmental tax measures, including revised CO2 tax
21 Jun - Belgium: Proposed changes regarding deduction of foreign losses
21 Jun - Italy: New VAT rules for ocean-going vessels, pleasure boats
21 Jun - Italy: Tax-related measures providing relief for businesses and employment (COVID-19)
18 Jun - UK: Tax tribunal decision confirming tax deductibility of deferred revenue expenditure
17 Jun - Channel Islands: Economic substance and partnerships (Guernsey)
17 Jun - Hungary: “Green tax” on plastic shopping bags set to increase 1 July 2021
17 Jun - Italy: Withholding tax exemption for UCITS on dividends and capital gains; possible actions
15 Jun - EU: Update on status of “public” country-by-country reporting
15 Jun - Sweden: Interest-deduction limitation rules contrary to EU law; EC formal notice
11 Jun - Belgium: Extended deadlines for filing VAT returns
11 Jun - Spain: Final rules for digital services tax; first declaration is due July 2021
11 Jun - Sweden: Acquisition of loss-making company, special rule to limit use of losses
10 Jun - Netherlands: Tax developments concerning financial institutions (June 2021)
9 Jun - Czech Republic: Status of digital services tax legislation
9 Jun - Czech Republic: Tax treatment of new meal allowance rules explained
9 Jun - Czech Republic: Updated Q&As regarding changes to tax depreciation rules
9 Jun - Ireland: Proposed changes to local property tax
8 Jun - EU: G7 communique on coordinated reforms of international tax system, European perspective
8 Jun - Ireland: Tax measures in economic recovery plan (COVID-19)
8 Jun - Netherlands: Termination of income tax treaty with Russia
7 Jun - Belgium: VAT and cross-border B2C e-commerce activities; VAT registration
7 Jun - UK: Employment-related securities, annual return for 2020-2021 due 6 July 2021
7 Jun - Ukraine: VAT on digital services supplied by non-residents
7 Jun - Cyprus: DAC6 cross-border arrangements, reporting deadline extended to 30 September 2021
4 Jun - Cyprus: Income tax treaty with the Netherlands
4 Jun - Switzerland: Tax incentives for innovation and R&D
2 Jun - EU: Political agreement on “public” country-by-country reporting requirements
1 Jun - EU: State aid determinations, referrals to CJEU, other developments
1 Jun - Germany: Amendments to stock law may require modifications to loss-transfer agreements
1 Jun - Germany: Cross-border company “split-up” (court decision of first impression)
1 Jun - Netherlands: Relief and recovery package to be extended through third quarter 2021 (COVID-19)
May 2021
28 May - Channel Islands: Economic substance rules for partnerships (Jersey)
28 May - Ireland: Proposed 10% stamp tax on bulk purchases of residential housing
27 May - Italy: Amendments to VAT “bad debt” relief rules
27 May - Poland: Pending legislation concerning VAT on e-commerce; withholding tax rules further delayed
27 May - Slovakia: VAT proposed amendments to require public listing of bank accounts
26 May - Ukraine: Withholding tax rates under tax treaty and “principal purpose test” (court decision)
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