Get a better overview of the most important changes in tax, labour, and payroll legislation in the CEE region.
The CEE Tax & Payroll Newsletter aims to share Mazars’ latest news on tax, labour, and payroll legislation in the Central and Eastern Europe region, with the scope of helping you to prepare for the changes that could lie ahead in the following countries: Albania, Austria, Croatia, Czech Republic, Hungary, Poland, Romania, Serbia, Slovakia, Slovenia, and Ukraine.
Insights to guide you through today’s evolving regional tax, labour, and payroll landscape
Energy crisis and transfer pricing set-up of CEE limited-risk entities by Vit Fritzsche, Tax Manager, Mazars, Czech Republic, Liviu Gheorghiu, Tax Director, Mazars, Romania and Anna Bednarz, Tax Supervisory, Mazars, Poland.
How top companies run international payroll in the ever-changing business environment by Jana Boštíková, Outsourcing HR & Payroll Leader, Mazars in CEE and Ioana Vlad-Rădulescu, International Payroll and Compliance Director, Mazars.
News from the CEE countries
Albania
Changes to the minimum wage for social contribution purposes.
Maximum wage changes, as it is indexed by the same amount for the effect of calculating social contributions.
Austria
BEPS 2.0: Global minimum taxation, the fight against undesirable tax practices.
Further benefits for the purchase of e-vehicles from 2023 onwards.
Tax innovations 2023, new benefits for investments, and tax reductions.
AFRAC Technical Note relating to the Accounting of the Energy Cost Subsidy and the Recovery of COVID-19 Aid.
Croatia
Law on Extra Profit Tax, applicable under two conditions.
Contribution base for compulsory insurance for 2023.
Interest rate on loans between related parties for 2023 (safe harbour rule).
Czech Republic
Tax deductibility of interest on an acquisition loan.
The payment of a profit share concealed by the sale of shares.
Tax (non)deductibility of re-invoicing expenses.
Donations were provided in 2023 in connection to the military conflict on the territory of Ukraine.
Changes in the waiving of fines for control statements and tax sanctions.
Hungary
Extended producer responsibility fee, alongside the environmental product charge.
New transfer pricing disclosure form is now available.
“SZÉP” Card Guide, user terms, and tax rules applicable to the Széchenyi Recreation Card.
Changes in the rules concerning the extra profit taxes.
Poland
E-invoices via KSeF entry into force postponed.
Research and Development relief package.
The deadline for publishing the 2021 tax strategy ended.
Change in the provisions on the documentation obligation in the field of transfer pricing.
Mazars HR-Pedia, a dedicated guide, with HR and payroll obligations for employers.
Romania
Fiscal updates to the Tax Code and VAT procedures.