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News-Croatia

Interest rate on loans between related parties for 2022

The Decision on the publication of the interest rate on loans between related parties, which determines the amount of the interest rate on loans between related companies referred to in Article 14 of the Income Tax Act for 2022 was…

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News-Serbia

Year 2022 brings new set of Tax Laws in Serbia

A new set of Tax Laws has been adopted in the Republic of Serbia most of which will be applicable as of January 2022. The main changes are seen in:  Law on Amendments to the Law on Personal Income Tax  Non-taxable salary amount will be increased from 18.300 RSD to 19.300 RSD Validity of the “old”…

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News-Croatia

Non-taxable occasional rewards during holiday season

In Croatia, during the holiday season, employees and their children are likely to be given occasional or special rewards as a non-taxable bonus by their employers. Such measure is, of course, optional to the employers, however, it consists of a nice gesture towards the employees during the most wonderful time of the year.  Occasional rewards for holidays are excluded from the HRK 5.000,00 non-taxable…

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News-Albania

Albania: Significant changes in the Law for UBO Registration

The Parliament of Albania recently announced amendments in the Law on the register of beneficiary owners, through a new draft law The changes made are substantial and directly affect the process of declaring beneficial owners, as well as, the current situation of many of the reporting entities. …

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News-Bosnia and Herzegovina

New Fiscalisation Model in Republic of Srpska

Starting from January 2022, a new model of fiscalisation will come into force in the Republic of Srpska. That will enable the suppression of the gray economy, and will benefit both employers and citizens, because the same conditions will be created for all business entities, and citizens, who use budget…

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News-Greece

Greece: Certain tax changes have been included in the draft Budget of 2022

Corporate taxation  Greece enacted the reduction of the CIT rate from 24% to 22%, from 2021 onwards. This measure has already been adopted by virtue of Law 4799/2021. Reduction of the capital duty tax rate from 1% to 0.50%, for transactions for which the tax liability…

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News-Cyprus

UK companies able to continue to operate in the EU pending final sign off

The Cyprus Securities and Exchange Commission (“CySEC”) announced on December 14th, 2021, the amendment of Directive 87-04. The amendment relates to the provision of investment services by entities authorised and regulated by the UK’s FCA to eligible counterparties and professional clients based in Cyprus after the expiry of…

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News-Ukraine

Ukraine opens own sky to European flights

On October 12, Ukraine signed a Common Aviation Area Agreement (CAAA) with the European Union. Since Ukraine was the 13th largest extra-EU market in 2019, with 9.8 million passengers, the European Commission highlighted this agreement as a significant “milestone”.    According to the Prime Minister Denys Shmyhal: “It…

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News-Cyprus

Cyprus introduces new strategy for attracting companies to the country

On 15 October 2021, the Minister of Finance of the Republic of Cyprus, Mr. Konstantinos Petrides, announced the Action Plan for Attracting Companies to Operate and Expand their Activities in Cyprus.  The implementation of the Strategy is expected to start from January 2022.  The Action Plan…

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News-Cyprus

Κύπρος: Παράταση Προθεσμίας για εφαρμογή...

H Eurofast θα ήθελε να σας ενημερώσει ότι το Τμήμα Φορoλογίας έχει δώσει εκ νέου παράταση στην εφαρμογή της οδηγίας για υποχρεωτική αποκάλυψη και ανταλλαγή πληροφόρησης για διασυνοριακές ρυθμίσεις (DAC-6) μέχρι τις 31 Ιανουαρίου 2022.   Η εφαρμογή της οδηγίας DAC6 συνεχίζει να είναι αναδρομική και αφορά δηλωτέες διασυνοριακές ρυθμίσεις μετά την 25η Ιουνίου 2018 με τις ακόλουθες προθεσμίες:   Διασυνοριακές ρυθμίσεις που έχουν πραγματοποιηθεί από την 25η Ιουνίου 2018 έως την 30η  Ιουνίου 2020 Διασυνοριακές ρυθμίσεις που πραγματοποιήθηκαν από την 1η Ιουλίου 2020 έως την 31η  Δεκεμβρίου 2020, οι οποίες έπρεπε να υποβληθούν…

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