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TaxNewsFlash-Europe — KPMG's reports of tax developments in Europe


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Recent Articles

January 2018

18 Jan - Bulgaria: Excise tax measures effective beginning 2018

18 Jan - Denmark: Cross-border loss relief rules; deductibility of losses from foreign permanent establishments (CJEU Advocate General opinion)

18 Jan - EU: Proposals for VAT rates, rules to help small businesses with cross-border transactions

18 Jan - Hungary: Online invoicing takes effect 1 July 2018

17 Jan - Belgium: Corporate tax measures effective beginning 2020

17 Jan - EU: Review of CJEU judgments, CJEU Advocate General opinions, infringement procedures and referrals

16 Jan - France: Tax waiver on capital reclassification held “state aid” (General Court of European Union judgment)

16 Jan - Italy: New corporate income tax, regional tax measures enacted

15 Jan - Sweden: New deductible amounts for business, promotional gifts

15 Jan - Poland: EC opens investigation of tax incentive for Polish shipyards

12 Jan - UK: Deduction of statutory interest paid to creditors in insolvency proceedings following “Lehman Brothers” (Court of Appeal decision)

10 Jan - Belgium: Corporate income tax reform enacted; implications for deferred taxes

9 Jan - Belgium: Tax consolidation and anti-tax avoidance measures, effective beginning 2019

5 Jan - France: Corporate, individual tax measures in newly enacted laws

5 Jan - UK: Draft VAT “making tax digital” regulations, consultation

5 Jan - UK: HMRC overview of groups’ compliance obligations under new corporate interest restriction regime

5 Jan - UK: Upper Tribunal decision, income tax relief allowed, PE’s trading losses against non-PE letting income

4 Jan - Italy: New VAT measures, effective beginning 2018

2017 Articles

December 2017

28 Dec - Latvia: Tax changes effective in 2018

27 Dec - Serbia: Changes to corporate income tax, VAT, individual tax laws

22 Dec - Belgium: Parliament to approve legislation implementing corporate tax reform

22 Dec - EU: Provisions for implementation, design of ultimate beneficial ownership registers advance

22 Dec - France: VAT refund opportunities, time limits for EU entities

21 Dec - Netherlands: Advance tax rulings to expire; re-file ruling requests in 2018

21 Dec - Denmark: Withholding tax on dividends paid to foreign investment funds (CJEU Advocate General opinion)

21 Dec - Germany: Anti-treaty shopping rule implications, dividends received by foreign parent companies from German subsidiaries (CJEU judgment)

21 Dec - Germany: VAT issues concerning consignment stock, revised official position

21 Dec - Norway: Amendments to tonnage tax system approved by ESA

19 Dec - Turkey: Corporate tax rate; tax changes for communications, finance sectors effective in 2018

18 Dec - Luxembourg: Parliament approves budget law; tax measures were amended during legislative process

18 Dec - Netherlands: EC state-aid investigations, whether tax rulings provide “unfair advantage”

18 Dec - Netherlands: Supreme Court rejects fiscal unity, Dutch “sister companies” having non-EU parent company

18 Dec - OECD: 2017 update to the “Model Tax Convention” addresses BEPS

15 Dec - Italy: Patent box regime, new decree defines and clarifies eligible intellectual property

15 Dec - UK: Corporate interest restriction regime, regulations addressing transitional mismatches 

15 Dec - UK: Scottish draft budget proposes changes to Scotland’s income tax rates

14 Dec - France: Temporary “exceptional surcharges” for large corporate taxpayers finally adopted

14 Dec - Bulgaria: New VAT measures effective in 2018

14 Dec - Czech Republic: VAT exemption for transport services in connection with imports, exports

14 Dec - EU: Economic partnership agreement negotiations with Japan finalized

14 Dec - EU: Recommendations concerning money laundering, tax avoidance, and tax evasion measures, approved by European Parliament

14 Dec - Luxembourg: Proposals to implement “ultimate beneficial owners” registries

14 Dec - Netherlands: “Crisis levy” on salaries, retroactive application upheld by European Court of Human Rights

14 Dec - Netherlands: Interim evaluation of 30% ruling, employees within 150 kilometers of Dutch border

13 Dec - Netherlands: Final VAT returns corrections; promotional gifts, company cars

13 Dec - EU: Guidelines to simplify withholding tax on cross-border investments

12 Dec - EU: Finance ministers express concerns about U.S. tax reform proposals

8 Dec - UK: Finance Bill 2018 as expected, follows Autumn budget

8 Dec - UK: Consultation on rules to expand withholding tax on royalties

8 Dec - UK: HMRC documents relating to tax-advantaged venture capital schemes

8 Dec - UK: HMRC consultations on leasing tax changes

7 Dec - Albania: VAT registration thresholds revised

6 Dec - Ireland: Practical Irish company law implications for Brexit

6 Dec - Ireland: VAT updates including VAT measures in budget 2018

6 Dec - Italy: Update on defining “permanent establishment”

6 Dec - Netherlands: Annual adjustment; salary for “highly skilled” migrants, increased legal fees 2018

5 Dec - EU: “Non-cooperative tax jurisdictions” identified, 17 "black listed" jurisdictions

5 Dec - EU: Council looks to rules on taxing profits in digital economy

5 Dec - EU: New VAT measures for cross-border online sales

4 Dec - Luxembourg: Taxation of stock options, warrant schemes

1 Dec - UK: Tax measures in Finance (No. 2) Bill, published 1 December 2017

1 Dec - UK: Tribunal rejects appeal for capital allowances on fee paid for decommissioning

November 2017

30 Nov - Bulgaria: Implications of CJEU judgment on VAT and bad debts

30 Nov - EU: New measures proposed to counter VAT fraud

29 Nov - EU: Recent developments concerning export controls and sanctions

27 Nov - Germany: VAT treatment of fees under leasing agreements (CJEU judgment)

27 Nov - Italy: Proposal to address “registration tax” on certain business reorganizations

27 Nov - Italy: VAT rate increases delayed in draft budget law 2018

24 Nov - Finland: Transfer of foreign permanent establishment, immediate taxation of unrealized gains (CJEU judgment)

24 Nov - UK: Amendments proposed to hybrid and other mismatch rules, some retroactive

24 Nov - UK: Budget provides index allowance for life insurance companies

24 Nov - UK: Few surprises for taxpayers in Autumn Budget 2017

24 Nov - UK: HMRC guidance on amending corporation tax returns, following enactment of Finance (No.2) Act 2017

24 Nov - UK: Withholding tax exemption for debt traded on multilateral trading facility; quoted Eurobond exemption extension

22 Nov - UK: Overview of Autumn Budget 2017

22 Nov - UK: Initial reactions to tax proposals in Autumn Budget

22 Nov - Italy: Capital gains on “qualifying shares,” proposed tax changes would affect non-resident investing entities

22 Nov - Romania: New “exit tax” provisions under tax avoidance rules

21 Nov - Hungary: Tax legislative measures approved by parliament

21 Nov - Serbia: Effective date of VAT recordkeeping, calculation rules is delayed

20 Nov - Austria: Tax rules for indefinite use of loss carryforwards upheld

20 Nov - France: Mechanism for deferred taxation of capital gains (CJEU Advocate General’s opinion)

20 Nov - Italy: Guidance on tax treatment of carried interest

17 Nov - UK: Anticipating business tax measures in Autumn Budget (scheduled for 22 November)

17 Nov - UK: Finance (No. 2) Bill 2017 received Royal Assent

16 Nov - France: Draft “corrective” finance bill for 2017

14 Nov - Romania: Corporate, individual tax changes effective beginning 2018

13 Nov - Switzerland: Reduced corporate tax rate, canton of Vaud

10 Nov - UK: HMRC draft guidance on corporate loss relief reform

10 Nov - UK: New quarterly instalment payments for “very large businesses” (regulations)

9 Nov - Czech Republic: R&D tax deduction; guidelines and legal requirements

9 Nov - Czech Republic: VAT notices warn of risks

6 Nov - Belgium: EC continues approval of Belgian tonnage tax regime (state aid rules)

6 Nov - Netherlands: Update on dividend withholding tax proposal

3 Nov - Italy: Agreement for automatic exchange of country-by-country reports with United States

3 Nov - UK: Autumn Budget scheduled for 22 November 2017

3 Nov - UK: Proposed corporate interest restriction rules (updates and analyses)

3 Nov - UK: House of Commons completes action on Finance (No. 2) Bill 2017

2 Nov - France: Corporate tax “exceptional surcharges” proposed for largest companies

2 Nov - Netherlands: Customs duty refund opportunities; recalls and warranties (CJEU judgment)

October 2017

31 Oct - EU: Combined Nomenclature (CN) for 2018

31 Oct - Switzerland: Implications of national tax proposal (Tax Proposal 17) for Canton of Bern

30 Oct - Belgium: Government reaches agreement, legislation implementing corporate tax reform

27 Oct - Belgium: Treatment of interest payments, exempt dividends under EU Parent-Subsidiary Directive (CJEU judgment)

27 Oct - UK: EC state aid investigation, treatment of multinational groups under CFC regime

27 Oct - UK: Finance (No. 2) Bill 2017 completes committee stage; report stage set for 31 October 2017

26 Oct - UK: Duplicate bridge not exempt from VAT as a “sport” (CJEU judgment)

26 Oct - Netherlands: CJEU Advocate General opinion on corporate fiscal unity, emergency cabinet response

25 Oct - Poland: Company transferring registered office to another EU Member State, freedom of establishment

24 Oct - Norway: Withholding tax on dividends; changes to rules effective 2018

24 Oct - Norway: Cross-border group relief available, loss carryforwards

24 Oct - OECD: Guidance on VAT and consumption tax collection, cross-border sales (BEPS Action 1)

24 Oct - Germany: Consignment stocks, criteria for avoiding VAT registration

20 Oct - EU: Digest of CJEU judgments, referrals; EU developments (October 2017)

20 Oct - UK: Status update on Finance (No. 2) Bill 2017; committee stage expected to conclude 26 October 2017

19 Oct - Ireland: Finance bill 2017 published, stages announced

19 Oct - Hungary: CJEU judgment, Hungarian motor vehicle tax prohibited customs duty

19 Oct - Serbia: Amendments regulating excise taxes, recordkeeping and calculations

18 Oct - Denmark: New income tax treaty signed with Japan

18 Oct - Italy: New VAT measures, effective 2018

17 Oct - Romania: Taxpayer products subject to “harmonized” excise duties

17 Oct - Luxembourg: Budget bill for 2018; individual and corporate tax changes

16 Oct - Luxembourg: 2017 tax reform; double-entry bookkeeping required for “liberal” professions

16 Oct - Czech Republic: Amendment to clarify VAT ledger statement requirements

16 Oct - Czech Republic: Claiming interest on “retained deductions” (tax remittances)

16 Oct - Czech Republic: Government criticisms of “legal electronic system”

16 Oct - Czech Republic: Tax treatment of disproportionate profit share distributions

13 Oct - UK: Update on progress of Finance (2017) Bill No. 2

12 Oct - Switzerland: Revised rules for VAT on research services

11 Oct - Austria: Decree on capital repayment and internal financing

11 Oct - Netherlands: Tax measures included in coalition agreement

11 Oct - Serbia: New VAT recordkeeping, calculation guidelines

10 Oct - EU: New rules, process for resolving tax treaty-related disputes

10 Oct - France: Dividends distribution tax (3%) held unconstitutional; possible refund opportunities

10 Oct - Ireland: Tax provisions in budget 2018

10 Oct - Malta: Tax proposals in budget 2018

10 Oct - Netherlands: Changes proposed, withholding tax on dividends, interest and royalties

10 Oct - Poland: New version of corporate income tax bill

10 Oct - Romania: VAT split-payment mechanism

9 Oct - Luxembourg: Individual tax status, new options for non-resident taxpayers

6 Oct - Switzerland: Proposed changes, tax withholding on Swiss income employment

4 Oct - EU: Reform of VAT system proposed; single EU VAT area

3 Oct - Germany: Court decisions on corporate participations, unused losses, deductible expenses

3 Oct - Norway: VAT on e-services supplied by foreign companies to consumers

2 Oct - Netherlands: Is VAT on professional services deductible when sale ultimately fails?

2 Oct - Turkey: Draft legislation includes increased tax rates for companies, individuals

2 Oct - Turkey: Rights to taxation under network of income tax treaties

September 2017

29 Sep - Austria: High court addresses corporate group taxation rules

28 Sep - France: Tax proposals in 2018 draft budget

28 Sep - Switzerland: VAT rate reduction effective 1 January 2018

27 Sep - Poland: Draft legislative amendment introduces VAT “split payment” system

26 Sep - Russia: Tax treaty signed with Japan

26 Sep - Slovakia: Proposals for patent box regime, exit tax, CFC rules

22 Sep - Italy: Branch exemption, implementing regulation

22 Sep - Poland: Proposed cash register repository, collecting “real time” VAT information

22 Sep - Sweden: Tax changes in 2018 budget

22 Sep - UK: Implications of EU-Canada trade agreement for UK businesses

22 Sep - UK: Proposed replacing capital allowances with deduction for accounts depreciation

22 Sep - Netherlands: VAT exemption for cost-sharing groups, not applicable for financial and insurance sectors (CJEU judgments)

21 Sep - Belgium: VAT exemption not available, IGPs in financial, insurance sectors (CJEU judgments)

21 Sep - EU: EC communication on taxation of single digital economy

21 Sep - Luxembourg: CJEU judgments “seal the fate” of IPGs' VAT exemption in financial and insurance sectors

21 Sep - Netherlands: Tax measures for 2018, “budget day”

21 Sep - Netherlands: “Budget day” payroll tax, wages and salaries tax proposals

20 Sep - Netherlands: Bill on tax treatment of profits by holding cooperatives, expanded withholding exemption

20 Sep - UK: Tax credit for dividends originating from foreign-sourced profits (CJEU judgment)

19 Sep - UK: Validity of exit tax when majority of trustees of UK trust became residents abroad (CJEU judgment)

19 Sep - Poland: Proposals for new special economic zones; enhanced tax benefits

18 Sep - EU: Finance Ministers discuss taxation of digital economy at Ecofin meeting

15 Sep - France: VAT measures effective 2018; cash systems and software requirements

15 Sep - Ireland: Tax treatment of REITs and REIT shareholders

15 Sep - UK: Draft clauses for Finance Bill 2017 to 2018; tax implications

15 Sep - UK: Bank levy; restricting scope to UK balance sheets from 2021

15 Sep - UK: Draft legislation, taxation of partnerships

15 Sep - UK: Exemption from withholding tax for UK-source interest on debt traded on multilateral trading facility

14 Sep - Czech Republic: Amended measures on terminating VAT group registrations

14 Sep - Czech Republic: Non-deductible expenses and taxable revenues; possible opportunities for tax savings

14 Sep - EU: Taxation of interest, registered certificates that Austrian company purchased from German bank (CJEU judgment)

14 Sep - Germany: New, stricter requirements for VAT refunds; file by 30 September

13 Sep - Spain: New form for reporting related-party transactions, or transactions involving “tax havens”

12 Sep - Ireland: Recommendations for changes to Ireland’s corporation tax regime; no changes to 12.5% tax rate

12 Sep - Romania: Tax exemption, salaries paid employees engaged in R&D activities

12 Sep - Belgium: Notional interest deduction rate 0.746% for assessment year 2019

12 Sep - EU: Reminder, VAT refund claims due 30 September 2017

11 Sep - France: Exemption from withholding tax; dividends distributed by resident subsidiary to EU parent company controlled by shareholders in third countries (CJEU judgment)

11 Sep - Italy: New rules, tax benefits under “allowance for corporate equity”

8 Sep - UK: Finance Bill published 8 September; draft clauses for Finance (No. 2) Bill to be published 13 September

8 Sep - UK: Final HMRC guidance, corporate criminal offence of failing to prevent facilitation of tax evasion

8 Sep - Switzerland: Update on tax proposals (“Tax Proposal 17”)

6 Sep - EU: Recent developments concerning state aid, OECD, and local law and regulations 

6 Sep - Ireland: Deadline for companies to disclose beneficial ownership information to central register has been extended

5 Sep - Cyprus: Changes to VAT appeal procedure

5 Sep - Germany: Tax law measures enacted include “anti-patent box” provisions

5 Sep - Romania: Limited deductions concerning receivables; tax rules for representative offices

1 Sep - Romania: VAT split-payment mechanism legislation is enacted

August 2017

31 Aug - Lithuania: Supply of goods in chain transactions was intra-Community supply

30 Aug - EU: Export controls, sanctions regarding trade with Russia, Iran, Venezuela

29 Aug - Montenegro: VAT reverse-charge mechanism; foreign entities appointing a VAT proxy

29 Aug - EU: Deadline for filing VAT refunds is 30 September 2017

28 Aug - Croatia: Measures concerning foreign workers, work permits

25 Aug - Czech Republic: Case law expands when expenses are tax deductible

24 Aug - Montenegro: VAT law changes include an increased tax rate

23 Aug - Romania: Draft legislation clarifies VAT split-payment mechanism

21 Aug - UK: Customs considerations in light of “Brexit”

18 Aug - Czech Republic: VAT not included, transfer tax valuation of real property

17 Aug - Luxembourg: Tax circulars on individual income tax; wage tax guidance

16 Aug - Bulgaria: Tax liability of representatives, shareholders of legal entities

15 Aug - EU: Summary of recent CJEU judgments; infringement procedures and referrals to CJEU

15 Aug - UK: Multinationals with UK presence must publish their UK tax strategy before end of 2017

11 Aug - UK: Expanded HMRC draft guidance on corporate interest restriction, comments 

10 Aug - Luxembourg: IP tax regime proposed for 2018; patents, software covered

7 Aug - Romania: Proposal to introduce VAT split-payment mechanism

3 Aug - Belgium: Corporate tax reform, tax rate to be phased down to 25%

3 Aug - Russia: Revised “blacklist” of countries; process for identifying shell companies, unjustified tax benefits

1 Aug - Belgium: VAT and lease agreements for immovable property

1 Aug - Italy: Demerger followed by transfer of shares, not abusive transaction

July 2017

31 Jul - Germany: VAT invoice addresses; zero-rated services concerning imports and exports

28 Jul - UK: Companies incorporated in Jersey; residents of UK?

28 Jul - UK: Updated HMRC guidance on R&D tax relief for reimbursed expenses

27 Jul - Estonia: Measures on taxation of dividends, intra-group loans, employee-share options, fringe benefits

26 Jul - Belgium: Agreement reached on tax provisions in 2018 budget;
reduced rate of corporate income tax and other measures

25 Jul - Italy: Withholding tax exemption, foreign investments in Italian real estate investment funds

24 Jul - Albania: Reduced VAT rate for tourism activities

24 Jul - Austria: Input tax deductions, real estate sales

21 Jul - UK: Corporate loss reform; updated draft legislation to be effective 1 April 2017

21 Jul - UK: Follow-up consultation on leasing taxation delayed

20 Jul - Czech Republic: Guidance on VAT ledger statements

20 Jul - Montenegro: VAT law amendments

20 Jul - Switzerland: VAT reform delayed; “low value” imports

19 Jul - Cyprus: Temporary tax returns due before 31 July

19 Jul - Italy: Increase in percentage of taxable capital gains

19 Jul - Netherlands: Social security treaty with China, enters into force 1 September 2017

18 Jul - EU: Exchange of customs-related information with third countries, consultation

18 Jul - France: No permanent establishment found of Irish entity, concludes administrative court in Paris

18 Jul - Netherlands: Applying 183-day rule; physical presence method followed

17 Jul - Cyprus: Defining “resident individual” for tax purposes

17 Jul - Macedonia: New reporting, payment of individual (personal) income tax starting 1 January 2018

17 Jul - Poland: Proposed amendment to corporate income tax, individual income tax

14 Jul - EU: Agreement with Japan would remove, reduce customs tariffs 

14 Jul - Finland: Finnish exit tax and restriction on freedom of establishment; CJEU Advocate General opinion

14 Jul - Netherlands: Proposed legislation, VAT treatment of retail vouchers

14 Jul - Netherlands: VAT on professional services; is it deductible if unsuccessful share deal?

14 Jul - UK: Finance bill delayed; updated draft legislation reflects technical changes 

14 Jul - UK: Proposed changes to hybrid mismatch rules

13 Jul - Belgium: Foreign tax credits, French-sourced dividends distributed to Belgian individuals

13 Jul - EU: Summary of recent CJEU judgments; infringement procedures and referrals to CJEU

12 Jul - Denmark: Tax incentives for hydrocarbon activities, draft bill

11 Jul - Netherlands: Potential trade, customs implications of “Brexit” on Dutch businesses

11 Jul - Netherlands: Proposals for interest deduction limitation, exit tax, CFC rules

11 Jul - OECD: Draft contents of 2017 update to Model Tax Convention

10 Jul - France: Tax announcements, proposals of new French government

10 Jul - UK: Implications of Brexit negotiations; critical for retailers to understand supply chains at granular level

7 Jul - Netherlands: Innovation box regime approved by OECD

7 Jul - UK: Amounts paid to EBT by employer for benefit of employee, taxable to employee as earnings (Supreme Court decision)

7 Jul - UK: Recommendations on how to improve corporation tax return

6 Jul - Italy: Opportunity to resolve judicial tax disputes without interest, penalties

5 Jul - Romania: Disallowed VAT deduction, supplies provided by inactive taxpayer (CJEU Advocate General’s opinion)

UK: Proposed corporate interest restriction rules (updates and analyses)
UK: Proposed corporate interest restriction rules (updates and analyses)

June 2017

30 Jun - Germany: VAT implications, place of service involving permanent establishment

30 Jun - Poland: EC finds retail sector tax contrary to EU rules

30 Jun - Sweden: New tax liabilities, reporting by foreign employees proposed

30 Jun - UK: Accounting expense for grant of share options to employees is deductible for corporation tax purposes, tribunal decision

30 Jun - UK: Office of Tax Simplification (OTS) first annual report for 2016-17

29 Jun - Netherlands: Innovation box approved by EU; applies to plant-protection products

28 Jun - Poland: Changes to taxation of investment funds

28 Jun - Poland: Local government units, VAT deductions

28 Jun - Poland: Tax on certain financial institutions securing financial market in event of financial crisis

27 Jun - Italy: New VAT measures enacted

27 Jun - Bulgaria: Tax card 2017; a concise overview of taxes for 2017

27 Jun - Ireland: Annual VAT recovery rate adjustment for 2016; due date for certain businesses is 23 July 2017

27 Jun - Spain: Tax exemptions for Church may constitute unlawful state aid

27 Jun - Sweden: Directors’ fees subject to tax as income from employment

26 Jun - Poland: Financial support for SME sub-suppliers can benefit large companies

26 Jun - UK: Businesses need to consider potential non-economic business activities and their VAT consequences

26 Jun - UK: Proposed corporate interest restriction rules (updates and analyses)

23 Jun - Italy: Patent box regime, other corporate income tax measures

21 Jun - EU: Proposed mandatory disclosure of reportable tax of aggressive cross-border tax planning arrangements

21 June - Russia: Determining “beneficial owner of income” for tax treaty purposes

21 Jun - Russia: Loss carryover rule changes, effective beginning 2017

21 Jun - Russia: Tax payments made by third party, acting on taxpayer’s behalf

20 Jun - EU: IASB interpretation, uncertainty over income tax treatments

20 Jun - France: New measures require the reporting of “ultimate beneficial owners” by 1 August 2017 or 1 April 2018

20 Jun - Sweden: Proposals for corporate tax cuts, interest deduction limits

16 Jun - Poland: New measures proposed for real estate rental market

15 Jun - Czech Republic: Proposed changes to income tax law

15 Jun - Czech Republic: Proposed changes to investment incentives, tax holidays

15 Jun - Switzerland: Effects of “Tax Proposal 17” on Canton of Vaud

14 Jun - Belgium: Income from saving deposits; no tax exemption when banks are located in other EU countries violates freedom (CJEU judgment)

14 Jun - Belgium: Insurance claims’ handling services, no longer VAT-exempt when performed by third parties (not agents or brokers)

13 Jun - EU: Corrections, amendments to Uniform Customs Code 

13 Jun - Finland: Withholding taxes refunded to U.S. business trust (partnership); possible refund opportunities

12 Jun - Switzerland: New plans for tax reform

12 Jun - Switzerland: Tax proposals for Canton of Zug

9 Jun - UK: General election results in “hung Parliament”

9 Jun - UK: Administrative requirements of proposed corporate interest restriction regime

9 Jun - UK: Corporation tax self-assessment not allowed to be set against a PAYE liability

9 Jun - UK: Chargeable gains on transactions involving qualifying corporate bonds

6 Jun - Norway: Re-notification of amended tonnage tax system

5 Jun - Italy: Flat tax for new individual residents, new guidance

5 Jun - UK: New tax pledges of Scottish National Party, key tax pledges from all parties prior to election

5 Jun - UK: Proposed corporate interest restriction rules; determining financial statements to use

5 Jun - UK: Supplementary judgment, expenditure treated as capital or revenue (First-tier Tribunal)

1 Jun - EU: VAT cooperation agreement with Norway

1 Jun - Germany: Anti-patent box legislation, other developments

1 Jun - Germany: VAT group; input tax deduction of a holding

1 Jun - Netherlands: Classification of temporary employment agencies in “occupational sector” ends

May 2017

30 May - EU: New anti-hybrid rules adopted, third-country hybrids

30 May - Netherlands: Review of tax developments concerning financial services sector

30 May - Poland: Standard tax audit file, transmittal of bank information

30 May - Sweden: VAT deduction allowed for consultancy services on restructuring

28 May - Estonia: Proposals for advance tax payments, reduced tax rate on dividends, fringe benefits

26 May - Malta: Review of the imputation tax system

26 May - Slovakia: Draft changes to VAT law introduced

26 May - UK: Corporate interest restriction proposal; identifying the ultimate parent company and the worldwide group

26 May - UK: Pre-election update of tax pledges from various political parties

26 May - UK: Scottish land, building transaction tax; correcting unintended
consequence of treating couples as single economic unit

25 May - Albania: Amnesty for tax, customs liabilities prior to 31 December 2016

24 May - EU: Dispute resolution mechanism and Common (Consolidated) Corporate Tax Base (C(C)CTB), initiatives discussed at ECOFIN meeting

24 May - EU: Summary of recent CJEU judgments; infringement procedures and referrals to CJEU

24 May - France: Observations about CJEU judgment concerning 3% tax on distributions of profits

23 May - France: Additional 3% contribution to corporate income tax, profits distributed by a resident company (CJEU judgment)

22 May - Netherlands: Proposal to extend VAT adjustment rules to “expensive services”

22 May - UK: Corporate interest restriction; proposed commencement and transitional provisions

22 May - UK: Failure to prevent the facilitation of tax evasion, new law

22 May - UK: Key tax pledges by political parties from various manifestos

18 May - Poland: Enhanced benefits from 2018, R&D tax relief

17 May - Belgium: “Fairness tax” partially contrary to EU law (CJEU judgment)

17 May - Czech Republic: VAT relating to transfers of property securing loans

17 May - EU: Free trade agreement with Singapore must be concluded by EU and Member States acting together (CJEU judgment)

17 May - Netherlands: Proposed changes to dividend withholding tax; public consultation

17 May - Romania: Income tax treaty with China, status update

17 May - Sweden: Warehouser registration under “chemical tax” deadline 1 July 2017

16 May - Czech Republic: Depreciation, withholding tax provisions

16 May - Finland: Post-graduate degree offered by UK university is VAT-exempt

16 May - France: Criteria for tax information requests of EU Member States (CJEU judgment)

15 May - UK: Appeal dismissed; VAT treatment of utilities in holiday accommodation

15 May - UK: Corporate interest restriction; “public benefit infrastructure” exemption for non-related-party debt

15 May - UK: Tax policies of political parties, in advance of general election

12 May - Sweden: Salary paid by foreign group companies, tax relief incentives 

11 May - Norway: Participation exemption applies, dividends distributed to Irish holding company

10 May - Malta: Tax treatment of aircraft leasing transactions

10 May - Romania: VAT changes concern electronic services, capital goods, other areas

9 May - France: Proposed tax reforms of President-elect Macron

9 May - France: VAT-payers must use certified software systems beginning 2018

8 May - Norway: Proposed earnings stripping rule changes

8 May - Sweden: VAT exemption regarding management of investment funds 

8 May - UK: Group ratio method and related parties, possible corporate
interest restriction

8 May - UK: Tax position uncertainty for non-domiciled individuals

5 May - Sweden: Judgments on taxation of “carried interest”

4 May - Luxembourg: VAT exemption on services provided to group members; CJEU judgment

4 May - OECD: International VAT / GST guidelines

3 May - Austria v. Germany: CJEU Advocate General’s opinion, “income from debt-claims with participation in profits”

3 May - Germany: Binding rulings applying to several taxpayers

3 May - Italy: Patent box regime change excludes trademarks from tax benefits

3 May - Sweden: Tax on certain chemicals effective 1 July 2017

2 May - Belgium: Exempt dividends on shares held for less than one year; CJEU Advocate General’s opinion

2 May - Macedonia: Amendments to corporate income tax

2 May - Poland: Verification of VAT returns submitted using software tool

April 2017

28 Apr - Luxembourg: Patent box regime announced for 2018

27 Apr - Italy: New VAT measures introduced

27 Apr - Germany: Intra-Community chain/triangle transactions

26 Apr - EU: Update on direct tax developments having both domestic and cross-border implications

24 Apr - UK: Corporate interest restriction; debt cap when applying the fixed ratio method

24 Apr - UK: Effect of "snap election" on Finance Bill 2017

24 Apr - UK: New register and reporting of "beneficial ownership" of trusts

24 Apr - UK: Valuation when company owns a UK residential dwelling

21 Apr - Italy: Amendments to “white list” of countries, favorable tax treatment for foreign investors

20 Apr - Romania: VAT refund procedures for "high-risk" taxpayers

19 Apr - Serbia: VAT refund to non-resident taxpayers on goods and services

19 Apr - UK: Tax reform for non-UK domiciled individuals effective 6 April 2017

18 Apr - Luxembourg: New residency permits legislation, high net-worth individual investors

13 Apr - Czech Republic: Discussion paper on anti-tax avoidance rules

13 Apr - Czech Republic: Penalties for VAT ledger statements; other VAT developments

13 Apr - Slovakia: Income tax treaties signed with Malaysia, Armenia, and UAE

12 Apr - Bulgaria: Amendments to regulations for applying VAT Act

11 Apr - Luxembourg: VAT exemption for services to group members, CJEU Advocate General’s opinion

11 Apr - Sweden: Proposed tax changes, real property transactions

10 Apr - Switzerland: Update on tax rates, tax environment

10 Apr - UK: Amendments to hybrid mismatch rules draft guidance

10 Apr - UK: Benefits received by self-employed subject to income tax charge

10 Apr - UK: Corporate interest regime, draft guidance and regulations

10 Apr - UK: Overpaid stamp duty reserve tax can be recovered, holds High Court

10 Apr - UK: Possible future of VAT cost-sharing exemption

7 Apr - France: VAT recovery by branches of foreign companies, referral to CJEU

7 Apr - Germany: VAT exemption for cost-sharing groups; CJEU Advocate General opinion

6 Apr - Germany: Retroactive effect of invoice correction; update of VAT rulings

6 Apr - Bulgaria: Changes to social security legislation

6 Apr - OECD: Report on role of tax systems

3 Apr - EU: Trade agreement instructions, exports to Canada

3 Apr - Germany: Deduction of refinancing costs as business expenses

3 Apr - Netherlands: “Ultimate beneficial owners” register, public consultation

3 Apr - UK: Application of hybrid rules to the release of loan owed to a non-UK group company

3 Apr - UK: Finance Bill 2017, tax changes for non-UK domiciled individuals

3 Apr - UK: HMRC brief concerning VAT “bad debt relief” rules

3 Apr - UK: HMRC examining evidence on taxation of employee expenses

3 Apr - UK: OTS paper summarises previous reports on tax complexity

March 2017

31 Mar - EU: Status of proposed update to dual-use regulation

31 Mar - Sweden: Proposal for taxation of gambling activities

29 Mar - UK: "Brexit" triggered with signing of Article 50

29 Mar - Cyprus: Tax treaties with Iran, Jersey enter into force

29 Mar - Czech Republic: Amendment significantly expands reporting duties to tax authority

29 Mar - Czech Republic: Reporting of sales amounts received from carriers

29 Mar - Czech Republic: VAT on re-sale of telecommunication services

29 Mar - Denmark: Tax incentives, investments for North Sea hydrocarbons

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

24 Mar - UK: Payments to hybrid entities located in “tax havens”

24 Mar - UK: Pension advice allowance, foreign pension schemes in Finance Bill 2017

24 Mar - UK: Tax provisions in Finance Bill 2017

24 Mar - UK: VAT when providing “non-employed” temporary workers

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: CJEU judgment on amortization of goodwill for shareholdings in foreign companies (Spain, Ireland, Denmark, Portugal, Netherlands, UK, France, Germany, Belgium)

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 - 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 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

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