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28. 04. 2023

Exemption from Personal Income Tax: Immovable Assets

Dear readers, As the deadline for filing an electronic personal income tax return is soon to expire (2 May 2023), you may wonder whether income that you received in 2022 is a tax exempt income.

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28. 04. 2023

Updated List of Non-cooperative Jurisdictions

The Council of the European Union updated their list of non-cooperative jurisdictions in February 2023; this list has been expanded to include the Russian Federation (in addition to other three countries) after it had been found that Russia failed to meet its commitment to address harmful aspects of a special tax regime for international holding companies.

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04. 04. 2023

Short News, March 2023

Dear readers, Please find our short news for March 2023 below: The General Financial Directorate issued a new opinion on applying VAT on the lease of a grave site; operation of a public graveyard by a municipality is no longer considered public policy remit.

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04. 04. 2023

Accommodation Services Versus Lease of an Immovable Asset from the VAT Perspective

Do you know the difference between accommodation services and lease from the VAT perspective?

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04. 04. 2023

Attention: Tax Exempt Income Notifications

Dear readers, We want to draw your attention to the obligation to file a “notification of tax-exempt income”.

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