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Recent Articles

March 2017

27 Mar - Poland: VAT settlements, new penalties

27 Mar - Serbia: VAT “rulebooks” on place of supplies, exemption from VAT

26 Mar - Italy: Court decisions on royalties taxation, reduced withholding tax rate

25 Mar - Italy: Non-resident holding company, “beneficial owner” of dividends from Italian subsidiary

23 Mar - UK: Amendments to hybrid mismatch rules

23 Mar - UK: Patent box implications under cost sharing arrangement for R&D purposes

23 Mar - UK: Changes to taxation of termination payments effective April 2018

23 Mar - UK: New corporate interest restriction regime

23 Mar - UK: Residential property owned through non-UK structures subject to inheritance tax

21 Mar - EU: Tax developments, CJEU judgment on amortization of goodwill for shareholdings in foreign companies

21 Mar - UK: Finance Bill 2017 published

17 Mar - UK: New charge on certain transfers to overseas pension schemes

17 Mar - UK: Effects of hybrid rules on private equity funding

17 Mar - UK: Finance Bill 2017 to be published on 20 March 2017

17 Mar - UK: New IR35 rules for public sector organisations

17 Mar - UK: New rules on finance cost relief for residential landlords

17 Mar - UK: Decision to raise National Insurance contributions for self-employed reversed

17 Mar - Italy: Overview of tax system

17 Mar - Italy: Transfers of shares of Italian subsidiaries to headquarters, effects on consolidated group

15 Mar - Italy: VAT electronic submission election due 31 March 2017

14 Mar - Serbia: VAT registration, foreign suppliers of electronically supplied services

13 Mar - Norway: New statute of limitations, withholding tax refund claims

13 Mar - UK: Appeal to Supreme Court; test case in “CFC & Dividend GLO”

13 Mar - UK: Draft amendment to EU Directive; contrast to UK’s hybrid mismatches legislation

13 Mar - UK: Effects of hybrid rules on trading companies that are tax residents in two jurisdictions

10 Mar - France: Anti-abuse rules applied in context of EU Merger Directive (CJEU judgment)

9 Mar - Belgium: Dividend withholding tax exemption, Dutch UCITS under Parent-Subsidiary Directive (CJEU judgment)

9 Mar - Ireland: Preparing for audits of R&D tax credits

9 Mar - Italy: Accounts of foreign permanent establishment, currency exchange rate conversions

8 Mar - UK: Spring budget 2017

8 Mar - UK: Overview of business taxation (spring budget 2017)

8 Mar - UK: Overview of employer tax items (spring budget 2017)

8 Mar - UK: Overview of key tax issues for multinationals (spring budget 2017)

8 Mar - UK: Overview of tax for individuals (spring budget 2017)

8 Mar - UK: Tax treatment of leased plant and machinery (spring budget 2017)

8 Mar - UK: Tax deductibility of corporate interest expense (spring budget 2017)

8 Mar - UK: VAT provisions for business-to-consumer mobile phone services (spring budget 2017)

8 Mar - Channel Islands: Tax measures concerning financial services sector (UK spring budget 2017)

7 Mar - EU: Free trade agreement with Canada, update

7 Mar - Poland: VAT rate for digital books, newspapers, periodicals (CJEU judgment)

6 Mar - Sweden: Foreign pension funds, refund claims of withholding tax

6 Mar - UK: Unexpected consequences of new hybrid rules for U.S. investors with UK “check the box” entities

6 Mar - UK: Expectations for tax measures in spring budget, set for 8 March

6 Mar - UK: Salary sacrifice rules; tax proposals for benefits provided under Optional Remuneration Arrangement (OPRA)

6 Mar - UK: Scottish individuals subject to higher rate of income tax than other UK taxpayers, from 6 April 2017

3 Mar - EU: VAT exemption for cost-sharing groups, financial and insurance markets

3 Mar - Netherlands: Dividend withholding tax, refunds claimed by EU investment funds

2 Mar - Cyprus: Interest yields, tax allowances on new capital for 2017

2 Mar - Estonia: Individual tax returns due 31 March; revisions to packaging excise tax

1 Mar - Belgium: Stock exchange tax on foreign transactions, extended to 30 June 2017

1 Mar - Germany: “Restructuring decree” rejected by court; tax benefits uncertain

February 2017

28 Feb - Luxembourg: Implications of German investment tax reform on fund industry in Luxembourg 

27 Feb - Sweden: Proposed tax on financial activity is withdrawn

27 Feb - Netherlands: CJEU judgment, EU Treaty “standstill clause” and extended period for authorities to assess tax on foreign income

27 Feb - Netherlands: CJEU judgment, individual taxpayer's deduction of "negative income" when two EU countries involved

27 Feb - UK: Hybrid and other mismatch rules; example of application to UK purchases

27 Feb - UK: Transfer of loan relationship assets to Jersey subsidiary, in exchange for shares

27 Feb - UK: VAT on cinema admissions; CJEU judgment on cultural exemption

27 Feb - UK: Mitigating VAT costs in relation to corporate acquisitions

23 Feb - EU: R&D tax incentives guide; country-specific information for EMEA region

22 Feb - EU: Directive on hybrid mismatches with third countries

22 Feb - Germany: Court concludes, invoices can be corrected with retroactive effect

22 Feb - Germany: Withholding tax refund claims, Luxembourg SICAV

22 Feb - Romania: Capital gains tax returns, foreign investment entities

20 Feb - Czech Republic: Financial aid under “low carbon” program 

20 Feb - Czech Republic: VAT revisions included in legislation

20 Feb - EU: Proposals to simplify, modernise VAT rules on e-commerce

20 Feb - UK: Exchange losses following change in functional currency

20 Feb - UK: Pensions advice allowance (financial advice)

20 Feb - UK: Upper Tribunal decision on “unallowable purposes rule”

20 Feb - UK: VAT treatment of business promotion involving gift vouchers

17 Feb - Czech Republic: Binding rulings, allocation of profits to permanent establishments

17 Feb - Czech Republic: Income tax changes included in pending legislation

17 Feb - UK: Exchange of information rules, HMRC guidance

17 Feb - UK: New hybrid rules in the context of election to disregard a UK subsidiary for U.S. tax purposes

17 Feb - UK: Scrutiny of HMRC’s estimate, cost to business for “Making Tax Digital” 

16 Feb - EU: Consultation on disincentives for advisors and intermediaries,
potentially aggressive tax planning schemes

16 Feb - Netherlands: New decree on insurance premium tax

16 Feb - Spain: Tax-exemption for church-run schools and state aid rules; CJEU Advocate General opinion

14 Feb - UK: Arbitration agreement with Canada enters into force

14 Feb - Cyprus: Reduced VAT rate of 5%, residential dwellings

13 Feb - Luxembourg: New company law; legal requirements affecting company management

13 Feb - Switzerland: Voters reject corporate tax reform 

10 Feb - UK: Changes to social investment tax relief; amounts raised from individual investors, excluded activities

10 Feb - UK: New hybrid and other mismatch rules; when are they relevant?

10 Feb - UK: Preparing for new corporate offence, failing to prevent tax evasion

8 Feb - UK: What 2017 holds for Brexit—a run-through of critical timelines and processes

7 Feb - Hungary: Implications of VAT on loans, installation services

6 Feb - Lithuania: Update on business, corporate income tax; VAT and customs

3 Feb - Belgium: Parliament approves deduction for innovation income; replaces patent income deduction

3 Feb - UK: Effects of draft German bill on deductibility of royalty payments in Germany, paid to companies benefitting from IP regimes

3 Feb - UK: HMRC guidance on “negative earnings” 

3 Feb - UK: “Making Tax Digital” program to be effective 6 April 2018

2 Feb - Netherlands: Central register of shareholders proposed; access by tax authorities

2 Feb - Romania: VAT registration changes

1 Feb - Germany: Draft bill countering harmful tax practices in licensing of rights

1 Feb - Sweden: Tax treatment, “invoicing” director’s fees by private limited company

1 Feb - Switzerland: Referendum vote on corporate tax reform, 12 February 2017

January 2017

30 Jan - Ireland: Update to PAYE obligations for foreign employees of non-Irish employers working in Ireland

30 Jan - Serbia: Individual income tax returns due 15 May

27 Jan - Netherlands: Residence permits and exception for Japanese citizens

27 Jan - UK: Draft legislation on reform of corporation tax loss relief rules

27 Jan - UK:  Updates on “Brexit” for customs and tax

26 Jan - Bulgaria: New labor measures for assigning employees, “provision of services”

26 Jan - Hungary: VAT deductions, holding company actively involved in its participations (CJEU judgment)

26 Jan - Serbia: Changes to the customs law

25 Jan - Czech Republic: International tax information exchange extended

24 Jan - Italy: Recoverable overhead VAT calculation, CJEU judgment

24 Jan - Latvia: Tax card for 2017

23 Jan - Poland: R&D “super deduction” on corporate tax return for 2016

23 Jan - Switzerland: Value added tax (VAT) reform legislation

20 Jan - France: Withholding tax exemption on dividends distributed from resident subsidiary to non-resident parent

20 Jan - UK: Assessing positive, negative aspects of prime minister’s plans for Brexit

20 Jan - UK: Insurance companies, ending of a transitional clause applying to U.S. source “fixed determinable periodic payments”

20 Jan - UK: HMRC changes to pension tax rules for foreign plans; affecting transfers from UK registered pension schemes

19 Jan - Italy: New VAT measures

19 Jan - Serbia: Guidance on preparation of 2016 tax return

19 Jan - Sweden: Tax on chemicals within certain electronic products

17 Jan - Romania: VAT registration form is withdrawn

16 Jan - France: “Desk” tax audits available under new law

16 Jan - Hungary: Accounting changes, covering derivative transactions

13 Jan - Ireland: Employee share participations in 2016, information returns due by 31 March 2017

13 Jan - UK: Land transaction tax to replace stamp duty land tax in Wales

13 Jan - UK: HMRC increased investment in counter-avoidance and litigation activity

12 Jan - France: VAT measures enacted in finance laws

12 Jan - Serbia: Tax procedure and administration provisions effective in 2017

12 Jan - Serbia: VAT law amendments; excise tax on coffee, tobacco

11 Jan - Italy: Favorable tax regime for non-domiciled residents, to encourage investments

10 Jan - Cyprus: Tax incentives and benefits for innovation, R&D

6 Jan - UK: Tax treatment of adjustments; change of accounting practice on loan relationships and derivative contracts

5 Jan - France: Tax measures in Finance laws are finalized, enacted

4 Jan - Austria: Claw-back, foreign tax losses when tax group is dissolved

4 Jan - Bulgaria: Individual income tax law changes; financial audit update

4 Jan - Serbia: Employees of subsidiary, who purchase foreign parent company’s shares

3 Jan - Belgium: Legislation implementing tax provisions in budget 2017 is published

3 Jan - EU: New GSP system for registered exporters, certifying origin of goods

3 Jan - Turkey: Guidance clarifying “asset amnesty” procedures

2016 Articles

December 2016

22 Dec - Denmark: Tax exemption for interest income, interaction with thin capitalization rules

22 Dec - Ireland: Air travel tax, CJEU judgment

22 Dec - Poland: VAT legislation is signed

22 Dec - Portugal: Exit tax not compatible with EU law, CJEU judgment

21 Dec - Luxembourg: Update on 2017 tax reform legislation

21 Dec - Netherlands: Year-end VAT considerations, VAT adjustments

21 Dec - Spain: Goodwill amortization rules challenged; foreign vs. domestic company acquisitions

20 Dec - Bulgaria: Corporate income tax, VAT changes

20 Dec - Czech Republic: Employment-related tax issues; R&D tax treatment

20 Dec - Germany: No VAT on prize money; other VAT developments

20 Dec - Romania: VAT rate reduction scheduled for 2017

20 Dec - Spain: New VAT electronic reporting system, effective 1 July 2017

19 Dec - Netherlands: Annual adjustment of salary, highly skilled migrants (2017)

19 Dec - Netherlands: Clarifications, proposed withholding tax on holding cooperative’s profit distributions

16 Dec - UK: Guidance on hybrid mismatch rules, effective 1 January 2017

16 Dec - UK: Official response to bilateral tax treaty changes proposed by the BEPS Multilateral Instrument

16 Dec - UK: Scottish draft budget 2017-18

16 Dec - UK: Venture capital trust regulations, increased reporting requirements

14 Dec - Russia: VAT rules for e-services

13 Dec - France: Country-by-country public financial reporting held unconstitutional

13 Dec - Ireland: Year-end payroll, employment tax

12 Dec - Italy: Depreciation regime, R&D among approved tax measures

12 Dec - Netherlands: Pension fund management is not VAT-exempt

12 Dec - Spain: Tax proposals of the new government

9 Dec - Belgium: Anti-hybrid rule in Parent-Subsidiary directive; exit tax installment payments

9 Dec - Moldova: Tax provisions in 2017 budget

9 Dec - Northern Ireland: Provisions allowing more SMEs to qualify for lower corporation tax rate

9 Dec - Poland: Excise tax, passenger cars

9 Dec - UK: Draft Finance Bill 2017 clauses published; key tax issues identified

9 Dec - UK: New consultation on the future of VAT grouping

8 Dec - France: Decree limiting judicial review does not affect tax claims

7 Dec - Greece: New law for establishing companies, formation of partnerships

7 Dec - Northern Ireland: R&D tax relief

6 Dec - EU: Update on C(C)CTB, beneficial ownership, hybrid mismatches, financial transaction tax

6 Dec - Poland: New tax rules for investment funds, effective 2017

6 Dec - EU: Agreement not yet reached, hybrid mismatches with third

5 Dec - Belgium: Government approves deduction for innovation income

2 Dec - Belgium: New R&D incentive regime

2 Dec - France: Decree limiting judicial appeals may affect tax claims; action possibly needed by 31 December 2016

2 Dec - Poland: Excise tax provisions added to business tax simplification

2 Dec - UK: Appeal of UK’s tax treatment of inbound EU-sourced dividends received from group subsidiaries

2 Dec - UK: Draft clauses for Finance Bill 2017 scheduled for 5 December 2016

2 Dec - UK: Input VAT recovery, VAT on the professional fees of management buyout

1 Dec - EU: VAT for cross-border e-commerce; digital single market proposal

1 Dec - Germany: Update on CCCTB, CbC reporting, court cases

1 Dec - Netherlands: Changes to fiscal unity rules for corporate income tax

1 Dec - Netherlands: VAT exemption for management of (real estate) investment funds

November 2016

30 Nov - Austria: Draft tax legislation, guidance on profits and losses

30 Nov - Czech Republic: Possible plan for proposed tax legislation

30 Nov - OECD: Review of tax revenues collected in advanced economies

29 Nov - Germany: Intra-community supply of goods, recording of foreign VAT ID numbers

29 Nov - Italy: Quarterly filings of VAT “communications” under new law

28 Nov - Greece: Taxes related to doing business in Greece

28 Nov - Ireland: US, UK moves on corporation tax pose challenge for Ireland

28 Nov - Luxembourg: New residency permits proposed, high net-worth individual investors

28 Nov - Netherlands: One-year extension, effective date of employment relationship legislation

28 Nov - Poland: Changes to legislation amending VAT law

25 Nov - Finland: Court decision, income on mobile games received from China as royalties

23 Nov - UK: Review of tax measures, Autumn Statement 2016

23 Nov - UK: Tax provisions for multinational entities, Autumn Statement 2016

23 Nov - UK: Tax provisions in Autumn Statement 2016, "on a page"

22 Nov - France: Draft rectified finance law for 2016 includes modified 3% tax on dividend distributions

22 Nov - France: Implications of pending CJEU case on Belgian “fairness tax” on French 3% tax on dividend distributions

22 Nov - Netherlands: Implementation of permit rules, intra-corporate transfers of personnel

22 Nov - OECD: Update on “tax inspectors without borders”

18 Nov - Belgium: CJEU Advocate General finds “fairness tax” violates EU directive

18 Nov - Belgium: Draft legislation for implementing tax changes included Budget 2017

18 Nov - Belgium: Guidance on filing, paying new annual tax on credit institutions

18 Nov - Belgium: New real estate investment vehicle (FIIS/GVBF)

18 Nov - Ireland: First step for central register of beneficial owners of Irish
incorporated companies

18 Nov - Ireland: New developments, corporate governance in fund management companies active in Ireland

18 Nov - Italy: VAT grouping rules, proposed effective date 2018

18 Nov - Netherlands: Certain sunscreen, toothpaste are eligible for reduced VAT rate

18 Nov - Poland: Implications of EU-Canada free trade agreement for Polish producers

18 Nov - UK: Autumn Statement predictions, possible tax announcements on 23 November

18 Nov - UK: Draft regulations, employers hiring “illegal worker” excluded from claiming employment allowance

18 Nov - UK: Indirect tax planning, post-Brexit

18 Nov - UK: Revised HMRC manuals on VAT treatment associated with returned goods

14 Nov - France: Dividend distributions tax, tax legislative update; diverted profits tax

14 Nov - Netherlands: Social security treaty with China, benefits for companies

11 Nov - EU: Initiatives on tax transparency, aggressive tax planning, corporate tax environment at ECOFIN meeting

11 Nov - Ireland: Finance Act 2016, committee stage amendments

11 Nov - UK: Consolidated, expanded version of HMRC guidance on taxation for banks

11 Nov - UK: Treatment of VAT incurred on assets used prior to VAT registration

10 Nov - Hungary: Tax legislative proposals for 2017

10 Nov - Slovakia: VAT rules for vouchers; register of “beneficial owners” is replaced

9 Nov - Belgium: Reporting requirements, payments made into “tax haven” jurisdictions

9 Nov - Ireland: Implications of U.S. presidential election on Irish tax, trade and market access

9 Nov - Luxembourg: Protocol amending income tax treaty with Russia

9 Nov - Poland: Required information reporting for VAT, revenue and expense ledger

9 Nov Russia: Tax provisions in “de-offshorization law” and investment structuring

8 Nov - Netherlands: Entry, residence of non-EU nationals transferred within a company

8 Nov - Sweden: Proposal for financial activity tax

8 Nov - Switzerland: Regulatory tax projects affecting insurance industry

7 Nov - Bulgaria: Taxation of services provided to Bulgarian financial institutions by foreign card companies

7 Nov - Poland: Corporate tax law changes effective beginning 2017

7 Nov - Sweden: Annual recurring activities deemed a permanent establishment

4 Nov - Malta: Update on network of income tax treaties

4 Nov - UK: “Autumn Statement” on 23 November, expected tax and policy developments

4 Nov - UK: Comments requested, simplification of corporation tax computation

4 Nov - UK: No “Brexit” without Parliamentary approval, holds High Court

3 Nov - Ireland: Directors’ compliance statement requirements, tax aspects

3 Nov - Italy: VAT compliance, reporting elections due 31 December

3 Nov - Poland: Proposed changes to taxation of investment funds

2 Nov - Spain: Elections for special VAT refund regime in 2017, due November 2016

1 Nov - Germany: Court cases concerning withholding tax challenges, repayment of contributions, current expenses

1 Nov - Germany: VAT input tax apportionment; division of rented property; complete invoice address

1 Nov - Spain: Corporate income tax “prepayment” rules under new law

1 Nov - Sweden: Tax agency’s report proposes companies establish a tax policy

October 2016

31 Oct - Belgium: Expanded employment hours; “night work” and e-commerce

31 Oct - Belgium: VAT guidance; determining where to collect VAT on “distance selling” transactions

31 Oct - EU: Financial transaction tax; is an agreement still possible in 2016? 

31 Oct - Netherlands: Issues concerning Dutch “ultimate beneficial owner” registry

31 Oct - Serbia: VAT changes; effective date delayed to 2018

28 Oct - EU: Combined nomenclature, 2017 version

28 Oct - UK: Court decision on historic “bad debt relief” rules

28 Oct - UK: Inheritance tax on UK residential property effective April 2017; “non doms” to be affected

27 Oct - EU: KPMG’s guide to Common Consolidated Corporate Tax Base (CCCTB)

27 Oct - Italy: New guidelines for amending returns, resolving tax liabilities

27 Oct - Italy: VAT reporting on quarterly basis beginning in 2017

26 Oct - Malta: Changes to companies law, effective 2016

25 Oct - EU: Re-proposed Common Consolidated Corporate Tax Base; new hybrid mismatch measures

25 Oct - Belgium: Withholding tax exemption extended, dividends paid to Swiss companies

25 Oct - Central and eastern Europe: Guide to taxes on real estate

25 Oct - Finland: Delaware trust exempt from Finnish dividend withholding tax; refund opportunities

25 Oct - Poland: Proposed tax regime for real estate market entities (SRWNs)

25 Oct - Switzerland: Effects of UK anti-hybrid rules on Swiss structures

21 Oct - Cyprus: Amendments to intellectual property tax regime, implementing BEPS recommendations

21 Oct - UK: HMRC estimate of the UK “tax gap” for 2014-15 is 6.5%

21 Oct - UK: Interim regime for securitisation companies extended to periods of account ending 2037

21 Oct - UK: Tax implications of “Brexit” (update)

20 Oct - Netherlands: Update of tax developments concerning the financial services sector

20 Oct - Switzerland: Corporate tax reform package, Canton of Vaud

20 Oct - Ireland: Finance bill released 20 October, tax measures included

18 Oct - Malta: Budget 2017; economic indicators and tax and other measures announced

18 Oct - EU: Customs business process models

17 Oct - Belgium: Budget 2017, agreement on tax measures reached

17 Oct - Czech Republic: Proposed VAT amendments; VAT examinations

17 Oct - EU: Details of on-site inspections, expectations of European Central Bank (ECB)

17 Oct - EU: Tax developments, CJEU judgments with domestic and cross-border implications 

14 Oct - Luxembourg: Budget 2017 bill presented to parliament, includes tax provisions

14 Oct - UK: Statutory interest paid to creditors in insolvency proceedings not “yearly interest” 

13 Oct - Belgium: New income tax treaty signed with Japan

13 Oct - Serbia: Guidance on VAT records, calculations

11 Oct - Ireland: Budget 2017, commentary and analysis of tax proposals

11 Oct - Norway: Reduced corporate tax rate, financial activity tax proposals in 2017 budget plan

10 Oct - EU: Dual-use regulation; export control for cyber-surveillance technology

10 Oct - Finland: German special investment fund, exempt from Finnish dividend withholding tax

10 Oct - Spain: Changes to corporate income tax “prepayments” beginning October 2016

7 Oct - Luxembourg: VAT exemption for group members, CJEU Advocate General’s opinion

7 Oct - UK: Accounting changes, implications for taxation of corporate debt and derivative contracts

7 Oct - UK: Brexit update; UK’s exit from the EU

7 Oct - UK: CFC and dividend GLO litigation

6 Oct - Belgium: Draft law on implementing anti-hybrid rule, exit tax payment

6 Oct - Ireland: Budget 2017 set for 11 October

5 Oct - Bulgaria: Tax on benefits in-kind, VAT and personal use of company assets

5 Oct - Poland: VAT measures in draft legislative amendment

3 Oct - France: Exemption from 3% tax unconstitutional; French group dividend distributions

3 Oct - Switzerland: VAT provisions approved, effective beginning 2018

September 2016

30 Sep - Denmark: Spare parts, end-of-life vehicles, VAT treatment

30 Sep - France: Release of draft Finance Bill for 2017

30 Sep - Germany: Bundesrat opinion on tax rules; loss utilization, treaty-override developments

30 Sep - Germany: New income tax treaty with Japan, entry into force

30 Sep - Germany: Retroactive effect of invoice correction regarding VAT deduction

30 Sep - Luxembourg: Treatment of directors’ fees, management services are subject to VAT

30 Sep - UK: HMRC draft guidance on corporation tax rate in Northern Ireland

29 Sep - Austria: Tax treatment of interest on group transactions; real estate transfer tax changes

29 Sep - Latvia: Pending tax changes

28 Sep - Cyprus: Legal entities to submit VAT returns electronically

28 Sep - Ireland: New requirement for annual directors’ compliance statement; impact on UCITS regulated funds

28 Sep - Romania: Salary from conducting R&D activities is exempt from individual income tax

28 Sep - Slovakia: Tax law amendments, proposals to be presented to Parliament

28 Sep - Sweden: Tax proposals in budget bill for 2017 

28 Sep - Switzerland: Changes affecting non-life insurance sector include taxation

26 Sep - OECD: Report on “effective carbon rates” and taxes 

23 Sep - Germany: VAT deduction when initial invoice is incomplete, but later corrected

23 Sep - Greece: Draft law, simplified procedures for establishing partnerships, companies

23 Sep - Portugal: Insufficient description on invoice, VAT recovery not barred

23 Sep - UK: HMRC’s report and findings on resolving tax disputes, 2015-2016

22 Sep - Finland: Australian public entity exempted from Finnish dividend withholding tax

22 Sep - Netherlands: Payroll tax, social security contribution

22 Sep - Netherlands: Work-related costs rules, standard practice criterion

21 Sep - Bulgaria: New income tax treaty with Romania

21 Sep - Netherlands: Tax measures for 2017 presented on “Budget Day”

21 Sep - Switzerland: Interest imposed on late notification of dividends, withholding tax 

20 Sep - Luxembourg: Descriptions of various investment vehicles, legal and tax requirements

20 Sep - Netherlands: Proposed changes to Dutch dividend withholding
tax regarding cooperatives

20 Sep - Norway: New VAT return, beginning 1 January 2017

19 Sep - Luxembourg: EC state aid investigation, tax treatment of French utility

19 Sep - Poland: EC opens state aid investigation, retail sector taxation

19 Sep - Russia: VAT on the supply of e-services, effective 2017

16 Sep - Czech Republic: VAT guidance, customs reporting

16 Sep - Ireland: Financial statement reporting; payments to governments by extractive sectors

16 Sep - Switzerland: Implications of UK taxation, non-dom individuals with Swiss holdings

16 Sep - UK: Consultation on the introduction of pensions advice allowance

16 Sep - UK: Resident non-UK domiciled individuals; non-UK residents holding UK residential property

15 Sep - Belgium: Notional interest deduction rate for 2018

15 Sep - EU: Developing first common list of non-cooperative tax jurisdictions

15 Sep - Luxembourg: Deducting input VAT incurred by permanent establishment, head office

14 Sep - Switzerland: Court grants Dutch government’s “group request” for bank’s customers

14 Sep - Germany: Opportunities, advantages under new income tax treaty with Japan

14 Sep - Poland: Support for R&D, new funding

9 Sep - Ireland: New tax rules for “Section 110 companies” holding debt, deriving value from Irish real estate

9 Sep - UK: Finance Bill 2016 update, Autumn Statement scheduled for 23 November 

9 Sep - UK: “Making tax digital” tax accounts and taxpayer online portal

9 Sep - UK: Use of third-party information, ease compliance for taxpayers

9 Sep - UK: VAT recovery on pension fund costs extended until 31 December 2017

8 Sep - Poland: R&D support, automotive companies developing products and technologies

8 Sep - Poland: VAT rate on books, newspapers, periodicals (digital vs. print)

7 Sep - Netherlands: VAT exemption, management of real estate investment funds

7 Sep - Poland: Reporting with respect to seconded workers, due 18 September

6 Sep - EU: “VAT gap” reflects lost revenue, almost €160 billion in 2014

2 Sep - Hungary: Social security totalization agreement with United States enters into force

2 Sep - UK: Consultation, levy on soft drinks with added sugar

2 Sep - UK: Consultation on proposed expansion of “disguised remuneration” legislation

2 Sep - UK: Consultation on the taxation of termination payments

1 Sep - UK: Consultation on taxation of non-domiciled individuals and inheritance tax 

August 2016

31 Aug - France: Reduced corporate tax rate for SMEs; increased tax credit

31 Aug - Germany: Treatment of “negative goodwill,” shareholding percentages, currency losses

30 Aug - Bulgaria: State aid to reduce costs for green energy of large industrial consumers

30 Aug - Greece: New unit of Finance Ministry, to design and implement tax policy

26 Aug - EU: Extended trade sanctions against Russia; “Brexit” and export controls

26 Aug - Hungary: Reporting, administrative requirements relating to foreign individuals working in Hungary

25 Aug - Norway: New requirements, accounting records of corporate taxpayers

25 Aug - Turkey: Amnesty program applies for customs duties

19 Aug - Turkey: Tax amnesty, repatriation and tax account adjustment provisions

19 Aug - UK: Consultations under plan for tax digital programme

19 Aug - UK: Government’s proposals to address tax avoidance through sanctions, deterrents

19 Aug - UK: Proposal to change tax treatment of leased plant and machinery

18 Aug - Czech Republic: VAT changes enacted, reverse-charge mechanism available

18 Aug - EU: Summaries of tax developments, CJEU cases with domestic or cross-border implications

17 Aug - Israel: Tax provisions in proposed budget plan for 2017-2018

17 Aug - Luxembourg: Tax reform, family allowances

15 Aug - Greece: Individual income tax payments; annual tax certificates issued entities

15 Aug - Russia: Limits on fees paid to food retailers 

12 Aug - UK: Consultations on partnership taxation, lease accounting, investor capital allowances, benefits-in-kind

10 Aug - Malta: New framework for notification of alternative investment funds (AIFs)

8 Aug - EU: Country-by-country reporting—an EU perspective

8 Aug - Ireland: Requirements for claiming R&D tax credit 

8 Aug - Poland: FAQs on VAT and “standard audit file” procedures

5 Aug - Luxembourg: Draft law for country-by-country reporting submitted to Parliament

5 Aug - Netherlands: Foreign investment fund’s claim, refund of Dutch withholding tax

5 Aug - UK: Questionnaire, how to deal with "Brexit" changes

5 Aug - UK: Treatment of intra-group assignments of the right to receive interest, court decision

4 Aug - EU: Public consultation, common consolidated corporate tax base (CCCTB)

3 Aug - Spain: Amortization of goodwill allowed on foreign shareholding acquisitions, selective “state aid” for Spanish tax residents

2 Aug - Germany: Profit participation certificates; binding ruling fees; expense allocation

2 Aug - Spain: VAT refund claims due 30 September

1 Aug - Belgium: EC approves alternative income tax regime, Belgian wholesale diamond sector

July 2016

29 Jul - Luxembourg: Tax reform for 2017, bill submitted to parliament

29 Jul - EU: Considering possible ECB reaction to Brexit

29 Jul - UK: Brexit financial reporting implications 

29 Jul - UK: Corporate tax reform initiatives, review of domestic and international proposals

29 Jul - UK: HMRC online process, protection for individuals from reduced lifetime allowance of £1 million

29 Jul - UK: Hybrid and other mismatch rules, Finance Bill 2016

29 Jul - UK: Industrial building allowances; commercial development and concepts in capital allowances legislation

27 Jul - EU: Country rules, VAT rates for mini one-stop shop (MOSS)

27 Jul - Macedonia: Tax card for 2016

27 Jul - UK: “Brexit” implications for business; how to prepare for exit

27 Jul - UK: “Brexit” implications for pension plans; considerations for employers, trustees, plan participants

26 Jul - Latvia: Changes to income tax returns (individuals) reflect tax law amendments

26 Jul - Switzerland: “Brexit” considerations for Swiss companies doing business in the UK

26 Jul - Switzerland: “Brexit” implications for UK nationals; lump-sum taxation, permits, residences

22 Jul - Romania: Revisions to VAT reporting requirements on Form 088

22 Jul - UK: Update on “Brexit” implications for business

22 Jul - UK: Upper Tribunal decision, corporate tax loss streaming

22 Jul - UK: Withdrawal of disguised remuneration relief, hybrid mismatches, dividend tax credit provisions in Finance Bill

21 Jul - Czech Republic: VAT when delivery is temporarily suspended; post-merger depreciation

21 Jul - Poland: Retail sales tax; effective September 2016

20 Jul - Austria: Workers entitled to allowance for unused annual leave, concludes CJEU

20 Jul - Belgium: Patent box regime revised; new deduction for innovation income

20 Jul - Netherlands: VAT, energy tax refunds in instances of “bad debts”

18 Jul - Belgium: New bank tax is passed by parliament

18 Jul - EU: Expanded customs security, clearance pilot program with China

18 Jul - Netherlands: Work permits for Japanese citizens, postponed until January 2017

18 Jul - Sweden: Tax policy of large companies

15 Jul - Belgium: Refund opportunities; withholding tax on dividends from Belgian regulated real estate companies 

15 Jul - Belgium: VAT authorities accept “destination document” as alternative proof of intracommunity transport

15 Jul - Netherlands: VAT deduction by pension fund, costs recharged to company

15 Jul - UK: Finance Bill update; Committee Stage is complete, date for Report Stage set for September 2016

15 Jul - UK: Indirect tax, VAT and customs duty, “Brexit” implications

15 Jul - UK: Taxation of leased assets, HMRC consultation 

14 Jul - Belgium: Expanded reporting requirements, payments made to tax havens

14 Jul - Portugal: Withholding tax on interest payments, CJEU judgment

13 Jul - Italy: “Fast-track” advance tax ruling process

13 Jul - Norway: Air passenger tax and retroactive application

12 Jul - France: Tax incentives intended to attract new investments, business relocation

11 Jul - Luxembourg: United States removed from list of “participating jurisdictions” for CRS purposes 

11 Jul - Netherlands: Fiscal unity and foreign exchange losses, deductible interest limits

11 Jul - Spain: Potential Spanish tax consequences of “Brexit”

8 Jul - EU: Customs, supply chain considerations of “Brexit” 

8 Jul - EU: Recommendations to address corporate tax evasion and aggressive tax planning passed by EU Parliament

8 Jul - Switzerland: Effect of AEoI on wealth management structures, involved stakeholders 

8 Jul - Switzerland: Foreign tax authorities seeking to obtain banking client data with “group requests”

8 Jul - UK: Amendments to “patent box” legislation, included previously in Finance Bill 2016

8 Jul - UK: Issues surrounding UK as holding company jurisdiction, post-Brexit

8 Jul - UK: Offshore developers of UK land to pay same tax on profits as UK developers

8 Jul - UK: Plans announced to reduce corporation tax rate to 15%

7 Jul - Gibraltar: Tax measures included in 2016 budget

7 Jul - France: Court questions validity of 3% tax on dividends

6 Jul - EU: Proposal for “ultimate beneficial owner” registers, tax transparency, anti-avoidance and anti-evasion measures

6 Jul - Ireland: Air travel tax, opinion of CJEU Advocate General

5 Jul - Luxembourg: Reduced tax rate is effective 1 July 2016; gains realized by individuals on disposal of certain real estate

1 Jul - Belgium: Tax treatment of dividends under treaty provisions, CJEU judgment

1 Jul - Belgium: Tax "shift" decree published; employer’s social security contributions for category 1 employees

1 Jul - Germany: Draft tax legislation includes BEPS, other items

1 Jul - Switzerland: Zurich proposes reduced cantonal corporate tax rate, from 21.1% to 18.2%

1 Jul - UK: Uncertainty around "Brexit" and tax agenda for businesses and individuals

1 Jul - UK: Budget measures on royalty withholding tax rules come into effect

1 Jul - UK: Update on stamp duty; VAT on transfer of a going concern

June 2016

30 Jun - Netherlands: Employment conditions, rules for seconded employees

29 Jun - UK: Webcast discussion about EU referendum

28 Jun - EU: Customs duties eliminated for certain electronic products

28 Jun - Finland: Withholding tax refund claims of non-residents

28 Jun - Italy: Tax incentive for certain immigrant workers

28 Jun - Italy: Updated “black list” of countries, financial transaction tax

28 Jun - Turkey: Tax incentives proposed for investments, regional headquarters

27 Jun - EU: Trade and customs, VAT implications of “Brexit”

27 Jun - Luxembourg: Protocol to income tax treaty with United States

26 Jun - UK: Managing “Brexit” risk and opportunities

26 Jun - Bulgaria: Changes to “preferential tax regime” registration rules

24 Jun - Ireland: Potential implications of “Brexit” on Ireland-UK trade

24 Jun - EU: Possible tax consequences of UK referendum 

24 Jun - France: Potential French tax consequences of “Brexit”

24 Jun - Netherlands: Implications of “Brexit” for Dutch taxpayers

24 Jun - Netherlands: Work permits to be required for Japanese nationals

24 Jun - UK: EU referendum; what’s next following UK vote to leave the EU?

22 Jun - Poland: Funding for R&D projects in 2016

21 Jun - EU: Agreement on directive reached, new tax avoidance rules

20 Jun - Czech Republic: Disclosure of non-financial information

17 Jun - Denmark: Limitations period for dividend withholding tax refund claims, reduced

17 Jun - UK: Amendments proposed to the Finance Bill 2016-17

17 Jun - UK: Finance bill changes; investors’ relief extended to unpaid directors, certain paid employees, trustees of certain trusts

17 Jun - UK: Tax implications of “Brexit” and a tax “to do” list

16 Jun - Italy: Additional 40% depreciation for investments in new tangible assets

14 Jun - Switzerland: Corporate tax reform legislation advances

13 Jun - Belgium: “Catch all” clause for withholding tax, non-residents providing services

10 Jun - EU: Corporation tax avoidance directive approved by European Parliament; approval by EU Member States is next step

10 Jun - Hungary: Corporate, individual tax changes are pending enactment

10 Jun - UK: Consultation on capping early exit charges; would remove obstacle to new pension freedoms

9 Jun - EU: Sanctions relating to trade with Iran, Russia

8 Jun - EU: Reminder to file VAT claims by 30 June 2016

8 Jun - Finland: Interest incurred in debt push-down arrangements

8 Jun - Italy: Implementing guidance, new tax ruling system for substantial investments

7 Jun - EU: Council approves country-by-country reporting, mandatory automatic exchanges of tax information 

6 Jun - Poland: Proposal for retail sales tax

6 Jun - Sweden: CJEU judgment on different tax treatment of resident, non-resident pension funds

3 Jun - UK: Guidance concerning senior accounting officer (SAO) regime, SAO certificates

3 Jun - UK: Non-resident corporate-to-corporate lenders making multiple loans into UK

3 Jun - UK: Tribunal judgment, “managed service company” measures

2 Jun - Finland: Interest expenses allocated to Finnish branch held non-deductible

2 Jun - France: Unused, non-refundable tickets are subject to VAT

2 Jun - Germany: Dividends within tax groups; treaty update; other topics

May 2016

31 May - Netherlands: Withholding tax on dividends, by cooperatives

31 May - Italy: Penalties under VAT “mini one-stop shop”

31 May - Poland: Updated FAQs for taxpayer audits; VAT monthly reporting

31 May - Serbia: Guidance for VAT registration, tax representative

31 May - UK: VAT treatment of credit card handling services, CJEU judgment

27 May - Luxembourg: Tax credit limited to Luxembourg-source pensions violates free movement of workers, CJEU concludes

27 May - UK: Appellate court concludes no stamp duty land tax (SDLT) on £1 billion land purchase

27 May - UK: Consultation concerning loss relief rules for corporation tax purposes

27 May - UK: Consultation on possible reform of substantial shareholdings exemption

25 May - EU: No agreement on anti-avoidance directive; exchange of tax-related information of multinational companies, ECOFIN meeting

25 May - Finland: Proposed three-year limitations period, withholding tax refund claims

24 May - Latvia: Restating share capital, share valuations in euros

24 May - Norway: Reduced corporate tax rate, earnings stripping rule changes proposed

23 May - EU: Notice intended to clarify “state aid” concept

23 May - Netherlands: Proposed “innovation box” changes, align with BEPS recommendations

20 May - UK: “Brexit” tax considerations, planning

20 May - UK: Government’s legislative priorities for the year

18 May - EU: Anti-tax avoidance package draft; recommendations for “blacklist” countries included

18 May - Poland: FAQs on selection of taxpayer for audits

18 May - UK: Treatment of royalties for customs purposes

17 May - Portugal: Deadlines for applications for SME incentives

16 May - Bulgaria: Tax card for 2016

13 May - UK: Restrictions on tax deductibility of corporate interest expense, consultation

13 May - Czech Republic: Update on tax legislation proposed for 2017

13 May - Denmark: Interest deductions denied under “thin cap” rules, but allowed for Danish resident companies 

12 May - EU: Response to consultation, double taxation dispute resolution mechanism

12 May - Italy: “Patent box” regime guidelines

11 May - Netherlands: Fiscal unity between Dutch subsidiaries of a joint non-EU parent company

10 May - Hungary: Corporate, individual income tax legislative proposals; indirect tax measures

10 May - Lithuania: Update on individual, corporate income tax; VAT and customs

9 May - Luxembourg: Proposed tax incentives to encourage land, residential housing supplies

9 May - Russia: Voluntary disclosure deadline is 30 June 2016

6 May - EU: VAT proposals withdrawn, insurance and financial services

6 May - UK: New project on tax policy-making

5 May - Hungary: Tax implications of certain accounting developments

4 May - EU: Action plan on VAT; single VAT area

3 May - Germany: Add-back rules under the trade tax

2 May - Italy: VAT reverse-charge mechanism for game consoles, tablets, laptops

April 2016

29 Apr - Netherlands: Refund opportunity, dividend withholding tax for non-resident shareholders

29 Apr - UK: Beneficial ownership registers

29 Apr - UK: Intra-group transfer rule for derivatives

28 Apr - EU: Greenhouse gas emissions; CJEU judgment on annual free allowances

27 Apr - Bulgaria: New mandatory reporting required of certain entities

27 Apr - Cyprus: Tax card, 2016

27 Apr - Italy: Guidance for implementing new Union Customs Code

27 Apr - Luxembourg: New tax measures announced for 2017 tax reform

27 Apr - OECD: Comments, discussion draft on treaty entitlement of non-CIV funds

25 Apr - Poland: Draft VAT changes aimed at addressing “abuses”

22 Apr - EU: Export procedures for certain goods effective 1 May 2016

22 Apr - EU: Shortages in cross-border shipments of “excise-able” goods

22 Apr - France, Ireland, Italy must recover tax exemptions for alumina production

22 Apr - Romania: Tax card 2016

22 Apr - UK: Proposed corporate criminal offence, failure to prevent facilitation of tax evasion; update on beneficial ownership registers 

21 Apr - Poland: Draft legislation providing tax incentives for shipbuilding, related industries

19 Apr - Czech Republic: Proposed VAT law changes

19 Apr - Latvia: Tax treaty with Hong Kong

19 Apr - Spain: Tax leasing system (amended) not state aid, CJEU judgment

18 Apr - EU: “Domestic sale” concept mitigates repeal of “first sale” customs valuation

15 Apr - UK: Update on Finance (No. 2) Bill; tax implications of “Brexit”

8 Apr - EU: Updated AEO guidelines released

8 Apr - UK: Employment-related securities, 2015/16 annual returns

7 Apr - EU: Action plan to revise VAT system

7 Apr - EU: Draft guidance, new customs valuation provisions

7 Apr - Gibraltar: All “registered” companies must file tax returns, effective 2016 

7 Apr - Italy: Is CFC regime compliant with EU law, tax treaties?

6 Apr - EU: Import duties on consumer, professional electronic products eliminated

1 Apr - Germany: Group tax exemption, real estate transfer tax

1 Apr - UK: Discussions of tax provisions, Finance (No. 2) Bill 2016

March 2016

31 Mar - Austria: Electronic tax payments, communications from tax authorities; other developments

31 Mar - Bulgaria: Tax agency inquiries, personal use of company assets

31 Mar - Poland: Draft corporate income tax changes planned for 2017

30 Mar - EU: Sanctions update, companies trading with Iran 

29 Mar - Albania: Tax law changes

29 Mar - Iceland: Tax facts for 2016

29 Mar - Kosovo: Implementing guidance, corporate and individual income tax laws

29 Mar - Switzerland: “Tax holidays” for companies in Geneva

29 Mar - Switzerland: Voters approve corporate tax rate reduction, canton of Vaud

28 Mar - Romania: VAT exemptions, new VAT form

28 Mar - Slovakia: “Excessive” VAT deduction rules

28 Mar - Ukraine: Update on VAT procedures, VAT refunds

24 Mar - UK: Finance (No. 2) Bill 2016 is published

22 Mar - Netherlands: Insurance claims-handling services, VAT exemption

22 Mar - Netherlands: VAT deductions, management services provided for pension funds

22 Mar - Serbia: Individual income tax returns for 2015, due 16 May

21 Mar - Belgium: VAT exemption, insurance claims-handling services

21 Mar - EU: AEO certificates, customs authorizations to be reassessed by authorities

21 Mar - Italy: Draft decree, “branch exemption” regime for foreign PEs

21 Mar - Switzerland: Update on corporate tax reform

18 Mar - Poland: Guidelines, FAQs on “standard audit file” and tax examinations

18 Mar - Portugal: Withholding tax, interest paid to non-resident financial institutions

18 Mar - UK: Disclosure of beneficial ownership of foreign companies holding property

18 Mar - UK: Analysis of tax provisions in 2016 budget

17 Mar - Czech Republic: Draft tax legislative proposals

17 Mar - EU: Customs treatment intra-EU air, sea services effective 1 May 2016

17 Mar - UK: Collecting VAT from foreign online sellers

17 Mar - UK: “Sugar tax” proposed for soft drink producers, importers

16 Mar - UK: Tax proposals in 2016 budget; timetable for BEPS implementation

15 Mar - Cyprus: Three-month extension for electronically filed returns

15 Mar - Latvia, Lithuania, Estonia: “Tax cards” for 2016

11 Mar - Belgium: New “tax haven” jurisdictions list for dividends received deduction

11 Mar - EU: Summary of CJEU judgments, infringement actions 

11 Mar - Switzerland: Automatic exchange of information, update

11 Mar - UK: Budget not expected to include pension changes; Supreme Court cases on taxation of bonuses

11 Mar - UK: Will the 2016 budget include business tax outline?

10 Mar - Belgium: Capital gains on investment fund share dispositions, withholding tax

8 Mar - Poland: Next round of R&D grants

4 Mar - Netherlands: “30% ruling” for employees, not contrary to EU law

4 Mar - Netherlands: Dividend withholding tax, refunds for certain foreign shareholders

4 Mar - UK: Budget to take place on 16 March 2016 

3 Mar - Netherlands: Pending CJEU case; VAT implications for Dutch holding companies

2 Mar - France: Rental car website subject to “travel agent” VAT rules

1 Mar - Germany: Tax treaty override, loss limitation, earnings stripping rules

1 Mar Luxembourg: Proposed measures, 2017 tax reform

1 Mar - Luxembourg: VAT treatment of directors’ fees

1 Mar - Poland: Implementing standard tax audit file, schedule

February 2016

29 Feb - Serbia: Withholding tax, service fees paid to non-residents

26 Feb - UK: HMRC tax-avoidance guidance; chargeable gains, transactions involving "qualifying corporate bonds"

23 Feb - Hungary: Certain employer-provided cards, benefits incompatible with EU law

22 Feb - EU: Tax transparency agreement with Monaco

19 Feb - UK: Register of "significant control"; 45% tax on restitution interest; "know your customer" disclosure

17 Feb - EU: Advance rulings on VAT, cross-border transactions

17 Feb - EU: Double taxation, dispute resolution mechanisms consultation

17 Feb - Poland: Tax on financial, lending institutions and insurance companies

16 Feb - EU: “First sale for export” repeal for customs valuation purposes

15 Feb - France: Possible extension of “exceptional depreciation” through 2016

15 Feb - Ireland: Reminder of year-end tax process, deadlines

15 Feb - Luxembourg: New R&D incentives expected in 2017 tax reform package

12 Feb - UK: Corporate tax settlements hearing; draft legislation on domicile income tax, capital gains tax

12 Feb - EU: Tax transparency agreement with Andorra

12 Feb - Hungary: Tax incentive for companies contributing to Olympic Games tender

12 Feb - Netherlands: Pending legislation on seconded employees, implementing EU directive

12 Feb - Netherlands: Registry of “ultimate beneficial owners”

12 Feb - Switzerland: Automatic exchange of information agreement with Canada

11 Feb - Czech Republic: Amendment allows allocation of VAT reverse charge mechanism

9 Feb - France: VAT implications of holding company “recharging” of costs

8 Feb - UK: EC anti-tax avoidance proposals, UK perspective and insights

5 Feb - EU: Free trade agreement with Vietnam

4 Feb - EU: VAT on supply of services

4 Feb - Italy: Tax measures enacted in 2016 budget law

3 Feb - Bulgaria: Electronic registry

3 Feb - Netherlands: Board members’ payroll tax, social contribution withholdings

3 Feb - Serbia: Individual income tax; returns due 16 May

3 Feb - UK: Inquiries into tax policy, tax base, corporate tax deals

2 Feb - Germany: Investment taxation reform, draft legislation

1 Feb - Netherlands: "Crisis levy" retroactively imposed on employers is upheld

1 Feb - Russia: New income tax treaty with Hong Kong

1 Feb - Serbia: Individual income tax changes for 2016

1 Feb - Serbia: Network of income tax treaties, 2016 update

January 2016

28 Jan - EU: New anti-tax avoidance package focused on corporations

26 Jan - Ireland: “Knowledge development box” opportunities for Irish, overseas firms

25 Jan - UK: Employer composite payments due 31 January; VAT court decisions

22 Jan - Poland: Guidelines for “standard” tax audit file of large companies

21 Jan - EU: State aid decisions, taxation of ports in Netherlands, Belgium, France

20 Jan - France: Summary of new corporate tax law provisions for 2016

19 Jan - Czech Republic: First VAT ledger statements due 25 February

19 Jan - EU: Iran sanctions relief

19 Jan - Serbia: Tax procedure, excise tax changes effective 2016

15 Jan - Gibraltar: New information return requirements, companies declaring dividends

15 Jan - UK: Business expenses exemption; VAT reverse-charge for electronic communications services

13 Jan - Poland: Chemical industry, grants for R&D projects

12 Jan - EU: Action plan for corporate tax, 2016

12 Jan - Italy: VAT measures enacted in 2016 budget law

11 Jan -  Belgium: “Excess profit” tax advantages to be recovered from multinationals

11 Jan -  EU: Initiatives on corporate tax avoidance, scheduled for 27 January

11 Jan - UK: Draft examples hybrid, other mismatches; VAT updates

7 Jan - Belgium:  New law reflects CJEU judgment on dividends-received deduction

7 Jan - Italy: Corporate tax changes, enacted in 2016 budget law

7 Jan - Ukraine: Tax changes effective January 2016

5 Jan Norway: Country-by-country reporting proposal, public consultation

2015 Articles

December 2015

30 Dec - Luxembourg: Circular provides new rules for stock option plans

29 Dec - Luxembourg: Year-end provisions enacted, affecting corporate and individual taxpayers

24 Dec - Germany: New income tax treaty with Japan

23 Dec - France: VAT applies on unused, nonrefundable airline tickets

22 Dec - Belgium: New “tax shift” law

22 Dec - Belgium: VAT rate for building renovation costs in 2016

22 Dec - Netherlands: Interest deduction limitations for acquisition financing, private equity investments

21 Dec - Italy: Tax authority's initial guidance, patent box regime

18 Dec - France: Risk related to non-payment of VAT by supplier

17 Dec - Bulgaria: Corporate, individual tax law changes, VAT changes enacted

17 Dec - EU: Draft “anti-BEPS” directive, addressing corporate tax planning and evasion

17 Dec - EU: Transitional rules pending new fully electronic customs environment

17 Dec - Hungary: CJEU addresses transfer to lower VAT-rate jurisdiction as tax-abusive

17 Dec - Spain: Tax lease system held not illegal state aid

16 Dec - Austria: Expensing vs. capitalizing acquisition costs, other topics

15 Dec - Croatia: New accounting law changes, effective in 2016

15 Dec - Netherlands: Salary amounts for “highly skilled migrant” workers (2016)

15 Dec - Switzerland: Update on corporate tax reform legislation

14 Dec - UK: Tax regulations, loan relationships and derivative contracts

11 Dec - Luxembourg: VAT exemption for investment funds; implications for UCITS

11 Dec - Netherlands: VAT exemption for regulated funds, real estate funds

11 Dec - Serbia: Common transit procedure under EU customs agreements

11 Dec - UK: Finance Bill 2016 “draft clauses”; descriptions of tax proposals

10 Dec - Bulgaria: Excise tax, tax warehouse measures effective 2016

9 Dec - Austria: Taxation of unrealized capital gains, tax loss carryforwards

9 Dec - Cyprus: Income tax treaty with Switzerland, effective 2016

9 Dec - Czech Republic: Employment taxation year-end review

9 Dec - EU: Status of financial transaction tax (FTT), corporate tax proposals

9 Dec - Greece: Schedules for filing withholding tax return, remitting taxes

9 Dec - Netherlands: Status of tax legislation for 2016

8 Dec - Belgium: VAT guidance on “mixed-use” business assets, company cars

8 Dec - Germany: Tax treaty with Australia, other countries; stock-for-stock transactions

8 Dec - Sweden: “Hybrid rule” implications for dividend income, withholding tax

4 Dec - Italy: Decree removes Hong Kong from certain “black lists”

4 Dec - France: Legislative change, taxation of intragroup dividends between EU entities

4 Dec - UK: Diverted profits tax guidance

2 Dec - Bulgaria: Excise tax; “energy used for heating” re-defined

2 Dec - EU: Recommendations for tax transparency, coordination adopted

2 Dec - Spain: Renewable energy facility grants; electricity self-consumption

1 Dec - Belgium: Increased amounts of employer-provided meal vouchers, collective bonuses

1 Dec - EU: Country-by-country reporting, recommendations approved by EU Parliament

November 2015

30 Nov - EU: Customs code update; Iran sanctions and EU dual-use list 

30 Nov - Poland: Proposed tax on “large format” retailers

27 Nov - Belgium: New rules VAT chargeability, VAT groupings, small business exemption

27 Nov - Spain: Individuals required to report foreign assets; EC infringement proceedings

27 Nov - UK: Commentary on tax changes in Autumn Statement

26 Nov - Netherlands: Employer challenges to “crisis levy” imposed on salaries

25 Nov - Switzerland: Dutch group requests for assistance, AEOI

25 Nov - UK: Autumn Statement presented today, tax proposals

23 Nov - Italy: Revised standard; foreign entity not required to file return

23 Nov - Belgium: VAT on directors’ fees, postponed to April 2016

23 Nov - Luxembourg: Status of ratification of Protocol with France

23 Nov - OECD: Treaty-related MAP statistics for 2014 reporting period

20 Nov - Poland: Tax audits, requirements for standard audit file

20 Nov - UK: Tax changes for individuals; foreign exchange rules

19 Nov - France: New requirements for recording VAT for customer payments

19 Nov - OECD: Frequently asked questions, CRS

18 Nov - France: Country-by-country reporting added to Finance Bill, 2016

17 Nov - Belgium: Policy change for employer’s payroll compliance

17 Nov - OECD: G20 leaders endorse BEPS, automatic exchange of information projects

13 Nov - France: Rules for corporate takeovers; companies considering plant closures

13 Nov - Germany: New tax treaty signed with Australia

13 Nov - UK: Tax changes affecting employers; “amortised cost basis of accounting”

12 Nov - Czech Republic: Economic substance of reorganization examined; related interest deductions

12 Nov - Poland: Draft VAT legislative amendments

11 Nov - EU: Update on Iran sanctions, dual-use list for export controls

7 Nov - Bulgaria: VAT and “mixed use” assets; business and private use

7 Nov - OECD: BEPS-related meetings

7 Nov - OECD: International standard, guidelines for VAT on cross-border sales

7 Nov - UK: Autumn Statement predictions for businesses; loans and derivative contracts

4 Nov - Belgium: Increased excise tax rates for beverages, fuel, tobacco

4 Nov - EU: Customs reciprocal benefits with China, effective November 2015

4 Nov - Germany: Final guidance notes, implementing FATCA

4 Nov - Switzerland: Income tax treaty with Argentina

4 Nov - Croatia: Reduced rate of interest on related-party loans, deductible interest

4 Nov - Romania: Waiver of late-payment penalties, interest

3 Nov - Italy: Implementing decree, patent box regime

2 Nov - Belgium: Reporting no longer required, payments to Luxembourg, Cyprus, Seychelles

October 2015

30 Oct - UK: Finance Bill 2015-2016, final parliamentary actions

30 Oct - EU: Customs 2016 “common nomenclature”

30 Oct - Germany: Tax legislation pending final enactment

30 Oct - Germany: VAT legislative changes

29 Oct - EU: Revised status; Hong Kong as non-cooperative tax jurisdiction

29 Oct - Netherlands: Cross-border pension, annuities 

28 Oct - Belgium: Increased excise tax rates on alcohol, effective 1 November 

28 Oct - Croatia: Accounting law changes, for business taxpayers in 2016

27 Oct - Italy: Income tax treaty with Hong Kong enters into force

27 Oct - Poland: Tax relief, grants available for R&D activities 

26 Oct - Netherlands: Tax treaty with Germany; effective 2016

23 Oct - EU: Customs value update; “first sale” implications

23 Oct - Poland: Dividends between related companies; duties of tax offices

23 Oct - Sweden: "Bitcoin" virtual currency transactions are VAT-exempt, holds CJEU

23 Oct - UK: Finance bill progress continues; “tax gap” update

22 Oct - Italy: New system for “tax rulings”

22 Oct - Spain: Tax audit procedures are revised

21 Oct - Netherlands: “Fiscal unity regime” legislation introduced

20 Oct - Hungary: Proposed tax legislative amendments

20 Oct - Luxembourg: Draft legislative proposals to implement BEPS measures

19 Oct - Gibraltar: All registered companies must file tax returns

19 Oct - Netherlands: Pension fund’s deductible VAT; case appealed to Supreme Court

16 Oct - Czech Republic: Electronic reporting of sales postponed indefinitely

16 Oct - UK: Finance Bill update

14 Oct - Serbia: Non-taxable per diem amount, foreign business travel

13 Oct - Ireland: Budget 2016, knowledge development box included

13 Oct - Netherlands: Follow-up on “30% ruling,” tax relief for certain employees 

13 Oct - Poland: Innovation incentives under corporate income tax

13 Oct - Switzerland: Employees working abroad, potential permanent establishment

12 Oct - Belgium: Tax measures in budget 2015, 2016 agreements

12 Oct - Austria: Amortizing goodwill in corporate acquisitions, CJEU judgment

12 Oct - EU: Listing third countries, corporate “tax avoidance” identified

12 Oct - Ireland: Knowledge development box; details expected in 2016 budget

12 Oct - Norway: Budget 2016; more about proposed tax reform

12 Oct - Serbia: VAT revisions effective 15 October

8 Oct - EU: New proposal for Common Consolidated Corporate Tax Base (CCCTB)

8 Oct - Norway: Budget 2016, petroleum tax proposals, interest deduction rules

7 Oct - Hungary: LLC capital requirements, accounting and tax implications

6 Oct - EU: Automatic exchange of information, cross-border tax rulings and APAs

5 Oct - Switzerland: Corporate tax reform in Canton of Vaud

5 Oct - OECD: BEPS final recommendations text

5 Oct - Spain: VAT “immediate supply of information” system

2 Oct - UK: HMRC position on treatment of US LLC

1 Oct - Germany: Shareholder loans, upstream mergers, tax groups

September 2015

30 Sep - EU: Capital markets action plan; cross-border tax barriers

30 Sep - Germany: VAT deduction, business use of imported goods

29 Sep - Spain: Protocol to tax treaty with Canada

29 Sep - Sweden: Withholding tax, dividends paid to non-resident pension funds

28 Sep - Belgium: Notional interest deduction rate (assessment year 2017)

28 Sep - EU: Report on tax reform

28 Sep - Poland: Grants for R&D activities

25 Sep - Czech Republic: Government’s income tax plan; filing VAT ledger statements

25 Sep - EU: VAT and cross-border e-commerce

25 Sep - OECD: BEPS final reports expected 5 October

25 Sep - UK: Guidance for financial institutions; penalties discussion document

24 Sep - EU: Trade and customs update

24 Sep - Italy: Tax relief measures, intended to encourage investments

23 Sep - Austria: Withholding tax on dividends, rate increase in 2016

23 Sep - Luxembourg: Deadlines for functional currency, fiscal unity, net wealth tax

23 Sep - Russia: Tax incentives under investment contracts

23 Sep - Serbia: VAT law changes pending consideration

22 Sep - Luxembourg: Tax treaty with Spain; entities not eligible for benefits

21 Sep - EU: Customs transaction value, sunset clause

21 Sep - Netherlands: New tax arrangement with Curaçao

18 Sep - Ireland: Budget 2016 will be announced on 13 October

18 Sep - Luxembourg: Withholding tax study for investment funds

18 Sep - Netherlands: R&D remittance reduction; Box 3 taxation of foreign taxpayers 

18 Sep - UK: Qualifying private placements; exemption from withholding tax

17 Sep - Netherlands: CJEU judgment, withholding tax on non-resident portfolio shareholders

17 Sep - Luxembourg: VAT-free zone, other VAT changes

17 Sep - Netherlands: Budget day proposals, 2016 tax plan

17 Sep - Switzerland: “Go ahead” to accept final BEPS reports

15 Sep - Norway: First withholding tax exemption ruling by tax authorities

14 Sep - Denmark: Tax authorities temporarily suspend treaty-related withholding tax refunds

14 Sep - Spain: Amortization of intangible assets, goodwill

12 Sep - Italy: Advance rulings, certainty for taxpayers

12 Sep - Switzerland: VAT returns filed electronically, online

12 Sep - UK: Autumn Statement confirmed for 25 November

10 SepLuxembourg: Reimbursements to employees for use of their cars

8 Sep - Belgium: Tax havens, implications for payments to Luxembourg and Cyprus

8 Sep - Netherlands: VAT 0% rate for provisioning ocean vessels; CJEU judgment

4 Sep - UK: Loan-relationship assets exchanged for shares

2 SepFrance: Dividends received by parent companies; different tax treatment challenged

August 2015

31 Aug - EU: Public consultation, excise tax and alcoholic beverages

31 Aug - Germany: Proposals for investment taxation, disposals of portfolio investments

27 Aug - Greece: Update on tonnage tax regime, tax evasion measures

27 Aug - Luxembourg: Certificates of tax residence, collective investments

21 Aug - Iceland: FATCA due diligence requirements

21 Aug - Italy: FATCA reporting guidance

21 Aug UK: Company-owned residential properties inadvertently subject to land tax

20 Aug - Czech Republic: Industrial zones, VAT guidance

19 Aug - Finland: Tax refund opportunities for investment funds

14 Aug - Luxembourg: Tax treaty update, status report

14 Aug - UK: Common framework for disclosing tax information

12 Aug - Bulgaria: Income tax treaty with UK

11 Aug - Belgium: Tax on banks, insurance companies

11 Aug - Italy: R&D tax credit; final “implementing decree”

11 Aug - OECD: Tax collection, tax trends in 56 tax administrations

10 Aug - Italy: VAT inward processing relief for intra-EU goods

10 Aug - Luxembourg: Details of corporate tax changes, proposed for 2015-2016

10 Aug - OECD: CRS Implementation handbook

7 Aug - Germany: Accounting for liabilities, under subordination agreement

7 Aug - Portugal: IGA signed with US

7 Aug - Serbia: Electricity is subject to excise tax

7 Aug - UK: Accelerated payment notices issued to partners upheld


July 2015

31 Jul - Austria: Taxation of dividend provisions, tax reform legislation

31 Jul - Portugal: FATCA reporting deadline extended to 30 November

31 Jul - UK: Patent box transfers, early closing date

29 Jul - France: Avoiding VAT carousel fraud

28 Jul - EU: Update on new customs code

24 Jul - Belgium: Budget agreement reached, includes tax provisions

24 Jul - Bulgaria: Real estate sales price based on tax valuation

24 Jul - Switzerland: Bank account reporting under tax treaty with Austria

24 Jul - UK: Expected timetable for Finance bill

22 Jul - Ireland: Updated FAQs for FATCA, CRS

20 Jul - EU: Update on transatlantic trade partnership, other trade items

20 Jul - France: Product warranty exempt from VAT, as insurance

20 Jul - Germany: VAT deduction for holding companies (CJEU judgment)

17 Jul - Greece: Tax changes affecting businesses, individuals

17 Jul - UK: Tax provisions in “Summer finance bill”

16 Jul - UN: Iran nuclear deal, effect on trade sanctions

16 Jul - Czech Republic: Proposed electronic reporting of sales

16 Jul - Ireland: Car tax on rented, leased vehicles

6 Jul - Austria: Taxable dividends vs. capital repayments

6 Jul - Belgium: VAT to be chargeable on issuance of invoice

6 Jul - Cyprus: 2015 tax card

6 Jul - Germany: Draft guidance for implementing FATCA

1 Jul - UK: Double taxation relief for Delaware LLC income


June 2015

17 Jun - Channel Islands: Jersey extends FATCA reporting deadline, if requested

17 Jun - EU: Plan to curb corporate tax avoidance

16 Jun - Romania: FATCA intergovernmental agreement

EU Tax Centre

KPMG’s EU Tax Centre, working together with our network of EU tax law specialists throughout the European Union.

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