Mazars Central and Eastern Europe Tax Guide 2022

Mazars has published the tenth edition of its regional tax guide, which provides snapshots and comparative charts of the tax systems of 22 CEE countries for the year 2022.

The guide provides up-to-date information on taxation in 22 European countries, including labour costs, taxation of company profits and transfer pricing. The guide serves long-term investment decisions by analysing long-term tax trends and fundamental changes in tax regimes, both in comparison with each other and with previous years.

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

Key findings:

  • The tax gap in the region remains relatively wide, ranging from 15% to 51%.
  • Countries maintain a different approach to income taxation and tax relief for families with children.
  • VAT remains the main source of tax revenue in the countries listed; 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 has reduced its corporate income tax rate compared to last year.

Download the CEE Tax Guide 2022 | Report

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

Access the online benchmark platform | CEE Tax Guide 2022

The main objective of the platform is to allow comparisons to be made between the fundamental factors of competitiveness in the region: the level of taxes and employment contributions, in addition to examples for different wage levels, value added tax rates and special features, transfer pricing, as well as corporate tax features such as R&D tax deductions or loss carry forward regulations, group taxation, limitations on interest deductions, etc.