Malta: Tax measures due to COVID-19 pandemic
On 20 March 2020, Malta's Commissioner for Revenue has issued a press release on 'Postponement of Payment of Certain Taxes'. Recently, the Maltese Government has also announced guidelines on the tax deferral scheme due to COVID-19. The main
See MoreEstonia suspends interests on tax arrears due to COVID-19 outbreak
On 19 March 2020, Estonia tax authority has suspended the calculation of interests on their tax arrears for the period of emergency with retroactive effect as from 1 March 2020 to 1 May 2020. However, all tax returns must be submitted on time
See MoreSouth Africa: President announces tax relief measures amid COVID-19
On 23 March 2020, the President, Ramaphosa, made the announcement about some tax relief measures in response to the coronavirus pandemic. Some of the key measures are given below: Using the tax system, the government will provide a tax subsidy
See MoreFrance: Tax authorities publishes additional guide regarding DST
On 23 and 30 March 2020, the tax authority published additional instructions regarding digital service tax (DST), which applies as from 1 January 2019. The new guidelines complete the submission obligations and rules of how to collect DST published
See MoreCOVID-19: Latvia announces tax relief measures to support businesses
On 20 March 2020, the Latvian Parliament passed a special law on support measures related to the COVID-19 pandemic. The law took effect retrospectively on March 12, 2020, when a state of emergency was declared in Latvia. Companies on a state-
See MoreCOVID-19: Poland extends income tax filing deadline until 31 May 2020
On 25 March 2020, the Ministry of Finance announced that the deadlines for submitting CIT-8 returns by corporate taxpayers and paying the corporate tax due for 2019 for all taxpayers are extended until 31 May 2020. For taxpayers that have only
See MoreCOVID-19: Hungary announces tax relief measures in response to coronavirus
On 23 March 2020, the Government of Hungary has announced the implementation of new tax relief measures to curb the negative effects of COVID-19 crisis on the Hungarian economy. Small business sectors grant tax exemption from the obligation to
See MoreBosnia and Herzegovina: Government declares emergency tax measures due to COVID-19 pandemic
On 27 March 2020, the government of the Republic of Srpska officially announced some essential tax measures during coronavirus pandemic period. The measure contains deferral of the corporate income tax returns or payments until 30 June 2020. Also,
See MoreBelgium: TP Circular on OECD guidelines
On 25 February 2020, the Belgian tax authorities published the final version of the transfer pricing (TP) Circular No. 2020/C/35 in French on their website on transfer pricing guidelines for multinational enterprises and tax
See MoreCOVID-19: Spain announces several tax measures
Spain has introduced following tax relief measures in response to the COVID-19 pandemic. The filing of tax returns, or pleas, derived from tax proceedings, is extended to 1 June 2020 (provided that the filing by electronic means is not
See MoreCroatia: Some new provisions of the Regulations enters into force
On 24 March 2020, some new provisions of the Regulations to the General Tax Law, entered into force. This includes: Deferral of payment of tax liabilities due without charging penalty interest for a period of three months from the due date, with
See MoreBosnia and Herzegovina: Tax Administration announces about filing deadline extension for COVID-19
On 24 March 2020, the Tax Administration announced that the deadlines of individual income tax return filing and the corporate income tax return filing are extending from the end of March to 30 April 2020. The Tax Administration provided the
See MoreLuxembourg: Parliament approved draft law implementing DAC6
On 21 March 2020, the Luxembourg Parliament approved draft law 7465 implementing the Council Directive (EU) 2018/822 (commonly known as DAC6) which introduces disclosure obligations for intermediaries and taxpayers of certain reportable
See MoreGreece: Finance Ministry announces some measures amid COVID-19 pandemic
On 24 March 2020, the Finance Ministry, Christos Staikouras, announced some measures for trying to assist people in the coronavirus pandemic. The key measures are given below: VAT payment is to be suspended for four months.Labor Minister states
See MoreItaly enacts Decree in response to COVID-19 outbreak
On 17 March 2020, the Decree No.18 was published in the Official Gazette and entered into force immediately. The Decree introduces several measures in response to COVID-19 outbreak. The key measures are following: Payments of taxes and
See MoreFrance: Government officially published a Decree regarding DAC6
On 19 March 2020, the Government published Decree No. 2020-270 dated 17 March 2020 in the Official Gazette to fix the content requirements contained in the declaration of a cross-border device mentioned in article 1649 AD of the general tax code
See MoreLuxembourg: Tax measures in response to COVID-19 pandemic
On 17 March 2020, Luxembourg Government published a press release regarding tax measures to support businesses and the self-employed in the face of the COVID-19 pandemic. These key measures include: Direct taxes As long as they are
See MorePortugal: Emergency tax measures amid COVID-19 outbreak
On 9 March 2020, the Government of Portugal issued Order no. 104/2020-XXII to introduce several tax measures in response to the COVID-19 pandemic. The key tax measures are following: Extended the deadline for first installment of special payment
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