Germany: Ministry of Finance extends tax payment relief measures for COVID-19

07 January, 2021

Germany’s Ministry of Finance (MOF) released decrees on 21 and 22 December 2020 that extend various tax measures in response to the coronavirus (COVID-19), including administrative measures relating to corporate income tax payments and extension

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Luxembourg intends to extend the tax return filing deadline for 2019 and 2020

06 January, 2021

On 21 December 2020, Luxembourg's Ministry of Finance has issued a press release regarding the extension of filing deadlines for tax returns due to the ongoing COVID-19 pandemic. The deadline for filing individual and corporate income tax (CIT)

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India further extends the time limits for income tax returns

05 January, 2021

On 30 December 2020, the Press Information Bureau of India published a notice providing further extensions of the deadlines for the furnishing of income tax returns and audit reports for FY 2019-20 (AY 2020-21) as a result of the challenges faced

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Germany: Ministry of Finance announces extensive expansion of the Corona aid

29 December, 2020

The German Ministry of Finance has declared the extensive expansion of the Corona aid. In order to support companies, self-employed and freelancers who are affected by closings and massive drops in sales in the corona pandemic, the Federal Ministry

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Egypt: MOF publishes form and guidelines on the tax treatment of capital gains

26 December, 2020

On 16 December 2020, the Egyptian Ministry of Finance (MOF) published a decree (No. 610 of 2020) setting out the tax treatment of capital gains from the sale or disposal of unlisted shares by non-residents. The decree also published the

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Argentina: AFIP again extends the deadline for beneficial ownership declaration

21 December, 2020

On 12 December 2020, the Federal Administration of Public Revenue (AFIP) Officially published General Resolution 4878/2020 of 12 December 2020, which provides new definitions and rules for beneficial ownership disclosures. According to the new

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Bulgaria: Parliament passed the Budget Act 2021

30 November, 2020

On 26 November 2020, the Parliament passed conclusively the 2021 Budget Act, which will enter into force on 1 January 2021. In the transitional and final provisions, Parliament today voted on child benefits and on tax breaks for childcare. The

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Malta further extends electronic filing deadline of CIT returns amid COVID-19

20 November, 2020

On 16 November 2020, Malta’s Commissioner for Revenue has notified that the electronic filing deadline for year of assessment 2020 tax returns in respect of companies having a 31 December 2019 accounting year-end is being further extended to 16

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Egypt: President approves unified tax procedures law

31 October, 2020

On 19 October 2020, Egyptian President Abdel Fattah El Sisi has approved a unified tax procedures law (Law no. 206 of 2020). The Law was published in the Official Gazette. The law will be applied to tax on income, added value tax, stamp duty, fees

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Extension of tax compliance due dates amid COVID-19 pandemic

30 October, 2020

CountryCompliance IssueDue dateExtended Related NewsArgentinaTransfer pricing return24-Apr-2014-Oct-20See MoreBelgiumCIT Return24-Sep-2029-Oct-20See MoreCanadaCIT Return31-May-20to Aug-201-Sep-20See MoreDenmarkCIT & Transfer pricing

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Bulgaria: Cabinet approves draft Budget Bill 2021

30 October, 2020

On 28 October 2020, the Bulgarian Cabinet approved the 2021 Budget bill drafted by the Finance Ministry at a Cabinet meeting. The President made clear that this is not an electoral Budget. This is a Budget for after the elections, so that there are

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India further extends the due date of furnishing of ITR and audit reports

30 October, 2020

On 24 October 2020, the Indian Finance Ministry published a notice regarding further extension of due date of furnishing of income tax returns and audit reports as a result of the challenges faced by taxpayers due to the COVID-19 outbreak. In

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Argentina: AFIP extends the deadline for beneficial ownership declaration

29 October, 2020

On 22 October 2020, the Tax Administration (AFIP) published General Resolution 4839/2020 of 22 October 2020 providing further relief from the beneficial ownership declaration for 2019 and disclosures on financial and non-financial trusts introduced

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Greece: Government publishes a Decision to extend the deadline of CIT and WHT return

05 October, 2020

On 30 September 2020, the Government published Decision no. Α.1219/2020, which provides that the submission deadline of  income tax returns of legal entities and legal entities under article 45 of law 4172/2013 and returns of withheld income

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Pakistan: FBR extends tax return filing deadline

30 September, 2020

On 30 September 2020, the Federal Board of Revenue (FBR) has declared the extended date for filing income tax returns. The companies who were required to file tax Returns of Total Income/Statements of final taxation for the tax Year 2020 which

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Oman: Sultan amends Income Tax Law

25 September, 2020

On 14 September 2020, Mr. Haitham Bin Tarik, the Sultan of Oman issued Royal Decree No. 118/2020, which amended certain provisions of the Income Tax Law (ITL). The major changes are following: For tax years starting on or after 1 January 2020,

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Cyprus publishes a law amending the Assessment and Collection of Taxes Law

23 September, 2020

On 20 August 2020, Cyprus has published the Assessment and Collection of Taxes (Amendments) (No. 3) Law in the Official Gazette. The Amending Act introduces provisions aimed, among other things, at improving tax compliance and giving the Tax

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Algeria: Government provides policy measures amid COVID-19 pandemic

17 September, 2020

Due to COVID-19 pandemic, the Government is tackling by an oriented policy and a number of measures dedicated particularly to small business and small and medium enterprises (SMEs). The measures are given below: Postponement of the annual tax

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