Mazars Central and Eastern European Tax Guide 2022

The guide represents offers up-to-date information on taxation in 22 European countries, including labor costs, corporate profit taxation, and transfer pricing. The guide serves long-term investment decisions by analyzing long-term taxation trends and fundamental changes in the tax regimes, both in comparison with each other and to previous years.

In addition to the Visegrad Group, the guide analyses the tax regimes of the South-Eastern European countries, Germany, Austria, Moldova, Ukraine, and the Baltic States, focusing on changes and trends in the tax regimes.

Key findings: 

• The region's tax wedge remains relatively wide, ranging between 15 and 51%.
• Countries maintain a characteristically different approach to income taxation and tax relief for families with children.
• VAT remains the prime source of tax revenues in the listed countries; digital technologies have visibly improved the efficiency of tax collection
• There are still significant differences in the approach to corporate taxation in the region. Only one country reduced its corporate profit tax rate from last year.

Download Mazars CEE Tax Guide 2022 | Report

We hope and trust that you will find this summary useful and inspiring. We also included the contact information for all CEE Mazars offices and experts.

Access the online benchmark platform | CEE Tax Guide 2022

The primary aim of the platform is to allow for comparisons to be made between the fundamental factors of competitiveness in the region: the scale of taxes and employment contributions in addition to examples for various salary levels, rates and special features of value added tax, transfer pricing as well as the corporate income tax characteristics, such as tax allowances for research and development activities or loss carry forward regulations, group taxation, interest deduction limitations, etc.