Mazars Tax View: November 2020

Dear readers,
Even though in the last little while laws are passed more with respect to the government’s extraordinary measures connected to the fight against the coronavirus, there have also been other important changes in the area of taxes in the recent past that we would like to inform you about in this newsletter.

In this issue we will introduce you to the expansive amendment to the Business Corporations Act, which will come into effect on 1 January 2021. You will learn what changes came with the tax package in the area of VAT, which include “quick fixes” in cross-border transactions. We would also like to introduce you to an act that cancels the real estate transfer tax and the related changes in the area of personal income tax.

Elsewhere you will read about the position of the Financial Administration on the expenses to employers for Covid-19 tests. We would also like to draw your attention to the change in the deadlines for the reporting of cross-border arrangements according to the DAC 6 Directive, which we informed you about in detail in past issues.

MTV

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