Coronavirus (COVID-19) tax developments Coronavirus (COVID-19) tax developments Coronavirus (COVID-19) tax developments

Subscribe to TaxNewsFlash. 
Questions? Send an email.

Need to find specific updates? KPMG’s COVID-19, Global Tax Developments Summary [PDF 5 MB] (last updated 1 September 2021) sorts TaxNewsFlash reports below alphabetically by country.

Still not finding COVID-related tax relief for a specific country? Refer to KPMG's country guide

15 May - United States: Interim final rule pending OIRA review, state and local fiscal recovery funds (COVID-19)

12 May - United States: Extension of product exclusions, China Section 301 investigation (COVID-19)

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

3 May - United States: Disaster relief payments under section 139 (COVID-19)

29 Mar - Poland: Limitation period for tax liabilities (COVID-19)

3 Feb - United States: Comments requested on extending product exclusions, China Section 301 investigation (COVID-19)

12 Dec - United States: Health insurance coverage limited to testing, diagnosis not “minimum essential coverage” (COVID-19)

1 Dec - United States: CBP guidance on submitting entries containing granted exclusions, Section 301 action concerning medical-care products from China (COVID-19)

23 Nov - United States: Product exclusion extensions, Section 301 action concerning medical-care products from China (COVID-19)

There were no articles in October 2022.

26 Sep - United States: Extension of time to amend certain eligible retirement plans for qualifying distributions (COVID-19)

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

23 Sep - Oman: Rules for income tax exemption related to new businesses involved in economic diversification (COVID-19)

21 Sep - United States: IRS guidance on tax treatment of PPP loan forgiveness based on misrepresentations or omissions (COVID-19)

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

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

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

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

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

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

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

24 Jun - Thailand: Six-month extension of certain customs-related relief measures (COVID-19)

16 Jun - Malaysia: Summary of income and stamp tax developments for second quarter 2022 (COVID-19)

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

9 Jun - Canada: Proposed extension of business investment tax credit (Yukon) (COVID-19)

6 Jun - Vietnam: Deferral of tax payments, including VAT (COVID-19)

2 Jun - Saudi Arabia: Penalty waiver relaunched for all taxes, including VAT and excise tax (COVID-19)

1 Jun - Cambodia: Online self-declared labour inspections (COVID-19)

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

27 May - United States: Product exclusion extensions, Section 301 action concerning medical-care products imported from China (COVID-19)

25 May - Taiwan: Extension of CRS reporting deadline (COVID-19)

25 May - Vietnam: Guidance on investment in vocational education, foreign loans, public health policies (COVID-19)

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

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

13 May - United States: Six-month extension allowing retirement plan elections and spousal consents to be signed remotely (COVID-19)

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

9 May - Switzerland: Transfer pricing controversy statistics (COVID-19)

5 May - Canada: Tax relief for First Nations, indigenous taxpayers extended through 31 December 2022 (COVID-19)

5 May - Taiwan: Extension of individual income tax return filing and payment deadlines (COVID-19)

4 May - Colombia: Customs and VAT effects of extension of health emergency (COVID-19)

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

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

18 Apr - United States: IRS reminds employers of penalty relief related to claims for employee retention credit (COVID-19)

1 Apr - Thailand: Extended deadline for filing transfer pricing disclosure form for 2020 (COVID-19)

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

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

18 Mar - United States: Teleconferences satisfying the public approval requirements for tax-exempt qualified private activity bonds (COVID-19)

16 Mar - Barbados: Tax measures in 2022 budget (COVID-19)

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

10 Mar - Philippines: Tax guidance on certain income tax incentives (COVID-19)

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

3 Mar - United States: IRS updates FAQs on paid sick and family leave credits (COVID-19)

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

16 Feb - Cambodia: Tax relief extended for certain sectors, including tourism industry (COVID-19)

15 Feb - United States: IRS updates FAQs on emergency relief grants to students; no information reporting requirement for education institutions (COVID-19)

10 Feb - Canada: Extended “capacity limit support” (COVID-19)

7 Feb - Japan: Extended filing, payment deadline for individual taxpayers; updated FAQs (COVID-19)

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

28 Jan - Vietnam: VAT rate reduction; corporate income tax deduction of certain expenses (COVID-19)

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

26 Jan - United States: Final regulations implementing funding to support state and local governments (COVID-19)

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

18 Jan - Hong Kong: New relief measures to support businesses and individuals (COVID-19)

13 Jan - Canada: Cross-border employee relief extended for 2021 (COVID-19)

13 Jan - Canada: Tax relief from interest, penalties in Ontario (COVID-19)

11 Jan - United States: Extended temporary relief, low-income housing credit under section 42 (COVID-19)

7 Jan - Malaysia: Exemption for foreign-source income is extended (COVID-19)

27 Dec - Vietnam: Tax treatment of certain pandemic-related expenses (COVID-19)

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 - Canada: Expanded support for businesses subject to lockdown orders (COVID-19)

23 Dec - United States: Tax-free withdrawal of distilled spirits for hand sanitizers ends December 31, 2021 (COVID-19)

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

17 Dec - KPMG report: Uneven transfer pricing implications of pandemic (COVID-19)

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

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

6 Dec - United States: Termination of employee retention credit, guidance for fourth quarter 2021 (COVID-19)

6 Dec - United States: Municipal tax withholding based on employee’s principal place of work (Ohio) (COVID-19)

3 Dec - United States: Proposed regulations provide health insurance coverage limited to testing, diagnosis not “minimum essential coverage” (COVID-19)

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

30 Nov - United States: Temporary modification to safe harbor for distributions by REITs and RICs (COVID-19)

26 Nov - Australia: ATO not to extend approach to permanent establishments (COVID-19)

26 Nov - Canada: New support programs for tourism sector and hardest-hit businesses (COVID-19)

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

22 Nov - United States: “Minimum essential coverage” regarding health insurance (proposed regulations) (COVID-19)

18 Nov - United States: Tax treatment of PPP loan forgiveness; partnership allocations and stock basis adjustments (COVID-19)

15 Nov - Colombia: Relief from interest and penalties for late payments of tax (COVID-19)

15 Nov - United States: Product exclusion extensions, Section 301 action concerning medical-care products imported from China (COVID-19)

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

8 Nov - United States: Federal tax treatment and information reporting of payments made on behalf of financially distressed homeowners (COVID-19)

28 Oct - Canada: Extension of sales tax rebate for certain machinery and equipment (British Columbia) (COVID-19)

22 Oct - Canada: Changes to business support programs (COVID-19)

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

22 Oct - United States: IRS guidance (FAQs) for employers seeking to rehire retirees or retain employees after retirement age (COVID-19)

22 Oct - Vietnam: Tax support measures for businesses and individuals (COVID-19)

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

12 Oct - United States: Funding relief for multi-employer defined benefit pension plans (Notice 2021-57) (COVID-19)

8 Oct - Thailand: Deduction of amounts paid for antigen test kits for employee testing (COVID-19)

6 Oct - United States: Application of certain extensions under COBRA (COVID-19)

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

30 Sep - Vietnam: Proposals for tax relief measures in 2021 (COVID-19)

28 Sep - United States: Product exclusion extensions, medical care products imported from China (COVID-19)

28 Sep - Vietnam: Relief, support for employers and employees (COVID-19)

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

20 Sep - Australia: Listed entities required to disclose JobKeeper payments (COVID-19)

15 Sep - Vietnam: Guidance for businesses recovering and reopening operations (COVID-19)

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

10 Sep - United States: Cost of home testing is eligible medical expense; reimbursable under FSAs, HSAs (COVID-19)

9 Sep - Canada: Enacted legislation extends relief programs through 23 October 2021 (COVID-19)

8 Sep - United States: Recapture of excess employment tax credits under the “American Rescue Plan Act” (COVID-19)

7 Sep - United States: Reporting qualified sick leave, qualified family leave wages (COVID-19)

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

31 Aug - United States: Further extension of relief regarding tax-exempt bonds (COVID-19)

30 Aug - Thailand: Reduction of VAT; extended tax deadlines and waiver or reduction of penalties (COVID-19)

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

26 Aug - Malaysia: Clarification of service tax exemption for hotels, accommodation operators (COVID-19)

26 Aug - United States: Request for comments, extension of exclusions of medical product imported from China (COVID-19)

24 Aug - United States: Employee retention credit—additional guidance ties up many loose ends (COVID-19)

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

17 Aug - Singapore: Updated GST guidance, treatment of termination expenses (COVID-19)

16 Aug - Mexico: Trade-related compliance activities suspended (COVID-19)

13 Aug - Malaysia: Extension of time, sales tax return (COVID-19)

13 Aug - Singapore: Tax treatment of Singapore citizens and permanent residents working remotely (COVID-19)

11 Aug - Australia: Legislation enacted, tax treatment of economic response payments (COVID-19)

10 Aug - United States: Safe harbor for employers to exclude amounts for determining employee retention credit eligibility (COVID-19)

9 Aug - Hong Kong: Guidance addresses tax residence, permanent establishment, cross-border employee issues (COVID-19)

5 Aug - Canada: Wage and rent subsidy relief programs, extended through 23 October 2021 (COVID-19)

4 Aug - United States: Guidance for employers claiming employee retention credit, for third and fourth quarters 2021 (COVID-19)

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

3 Aug - United States: Updated FAQs concerning PPP loans, SBA discontinues “loan necessity questionnaire" (COVID-19)

2 Aug - United States: Expiring nexus and withholding relief in multiple states (COVID-19)

30 Jul - Mauritius: Extended deadline for FATCA and CRS reporting (COVID-19)

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

29 Jul - United States: IRS updates FAQs on paid leave credits available for employers; leave provided to employees with regard to vaccinations (COVID-19)

28 Jul - Canada: Temporarily suspended limitation periods to resume 1 September 2021 (Quebec) (COVID-19)

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

28 Jul - United States: PPP loan forgiveness process, appeals deferment (COVID-19)

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

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

22 Jul - Malaysia: Extension of time, sales and services tax reporting (COVID-19)

20 Jul - Australia: Eligibility requirements for business grants (New South Wales) (COVID-19)

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

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

19 Jul - United States: Treatment of PPP loans (California, Hawaii, Minnesota, Rhode Island) (COVID-19)

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

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

15 Jul - Canada: Temporary deferred salary leave plan, pension plan relief (COVID-19)

13 Jul - Panama: List of reportable jurisdictions updated; CRS reporting deadline extended (COVID-19)

13 Jul - Seychelles: Tax amnesty available through December 2021 (COVID-19)

13 Jul - Vietnam: Relief measures for employers (COVID-19)

12 Jul - Cambodia: Extensions of tax relief measures for certain industries, sectors (COVID-19)

7 Jul - Japan: Updated FAQs providing tax-related guidance (COVID-19)

7 Jul - Malaysia: Updated FAQs on tax during recovery period (COVID-19)

6 Jul - United States: IRS provides FAQs on tax treatment of Treasury grants for transportation service companies (COVID-19)

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

30 Jun - Malaysia: Clarification of extended service tax relief for hotels, accommodation operators (COVID-19)

30 Jun - United States: Employer leave-based donation programs, extended for 2021 (COVID-19)

29 Jun - United States: Continuity safe harbor is extended, renewable energy projects (COVID-19)

29 Jun - United States: IRS memorandum on TE/GE exam activities (COVID-19)

29 Jun - India: Tax deadlines further extended (COVID-19)

28 Jun - United States: Tax treatment of PPP loan forgiveness (New Hampshire, Vermont) (COVID-19)

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

24 Jun - United States: CDC extends temporary eviction moratorium through July 2021 (COVID-19)

24 Jun - United States: One-year extension allowing retirement plan elections and spousal consents to be signed remotely (COVID-19)

23 Jun - United States: Extended tax-free withdrawal of distilled spirits for hand sanitizers (COVID-19)

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

18 Jun - Argentina: Extended due date for filing transfer pricing reports; other reporting relief measures (COVID-19)

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

14 Jun - United States: Permanent establishment-related considerations, employees working remotely (COVID-19)

14 Jun - United States: Updated FAQs concerning PPP loans, nonprofits in Puerto Rico (COVID-19)

14 Jun - Thailand: Tax relief, transfers of secured property to financial institutions to repay loans or debts (COVID-19)

11 Jun - Thailand: Three-month reduction of social security rates (COVID-19)

11 Jun - United States: Adjustments to fringe benefit aircraft valuations, first half of 2021 (COVID-19)

11 Jun - United States: IRS provides FAQs provide guidance for individuals, SMEs under “American Rescue Plan” (COVID-19)

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

8 Jun - Thailand: Monthly tax return filing, payment deadlines extended (COVID-19)

7 Jun - Japan: Updated FAQs on tax treatment of working from home (COVID-19)

3 Jun - Canada: Employer contribution credits for health services fund; extended again (Quebec) (COVID-19)

2 Jun - Taiwan: CRS reporting deadline extended to 2 August 2021 (COVID-19)

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

27 May - India: FATCA and CRS reporting deadlines extended to 30 June 2021 (COVID-19)

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

24 May - Thailand: Income tax, VAT relief for donations of imported medicine and medical supplies (COVID-19)

24 May - Thailand: Proposed temporary reduction of customs duty surcharge for inadvertent underpayments (COVID-19)

20 May - United States: IRS guidance on premium assistance for COBRA benefits (COVID-19)

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

18 May - United States: Premium assistance and tax credit for COBRA continuation of health coverage (COVID-19)

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

17 May - United States: Regulations implementing funding to support state and local governments (COVID-19)