The tax tolerance regime for cross-border workers between Belgium and France, Germany, Luxembourg, and the Netherlands has been finally extended to 30 June 2022. The latest ECOFIN meeting does not bring agreeme…
The Czech Ministry of Industry and Trade has announced the first call of the National Recovery Plan (NRP). The NRP aims to revitalise the economy through subsidy support, to help address the economic and social…
On 31 March 2022, the General Financial Directorate (GFD) published information on the website of the tax administration of the Czech Republic regarding the tax assessment of transactions with cryptocurrencies,…
Inseparably linked to the Income Taxes Act (“ITA”) is the official instruction of the General Financial Directorate (“GFD”) on a uniform application of certain ITA provisions. Currently, guidance D-22 ref.no. 5…
With the deadline for filing personal income tax returns approaching as early as 1 April 2022 for paper filing and 2 May 2022 for electronic filing, many taxpayers may be wondering how to handle the taxation of…
We are bringing you a summary of new bilateral draft contracts in the area of social security submitted to the Chamber of Deputies and the Senate of the Czech Republic, recommended to the President of the Chamb…
The Municipal Court in Prague has recently issued a judgement (ref. no. 6 Af 36/2020-42 of 3 February 2022) which dealt with the interpretation of the term “beneficial owner” for the purposes of the Income Taxe…
The Regional Court in Prague has recently issued a judgement favourable to VAT payers on fines for VAT control statements. In the judgement 43 Af 6/2020-37, the court assessed whether submitting the control sta…
We bring you the latest news from international taxation, including the information that the Belgian financial administration presented a transfer pricing tax audit plan for 2022, or that according to the Court…