CEE Tax & Payroll Newsletter 3/2023

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: Austria, Croatia, Czech Republic, Hungary, Poland, Romania, Slovakia, Slovenia, and Ukraine.

Insights to guide you through today’s evolving regional tax, labour, and payroll landscape

  • OECD Pillar 2 GloBE in CEE: Preparing for a different tax future by our joint regional team of tax experts in Central & Eastern Europe.
  • The CEE perspective on the Work-Life Balance Directive for parents and family caregivers by our joint regional team of payroll experts in Central & Eastern Europe.

News from the CEE countries

 Austria

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  • Mazars CEE Tax Guide 2023.
  • EU Mobility Directive, implemented by Austria through the EU Reorganisation Act.
  • Company register disclosure obligation.
  • Coming into force of the Virtual Shareholders' Meetings Act.
  • Automatic exchange of bank information.

Croatia

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  • Amendments to the tax regulations in 2024.
  • Overview of countries with which the Republic of Croatia has confirmed reciprocity in the field of VAT refund to foreign taxpayers.
  • The Tax Authority’s opinion regarding the Pan - European Pension Product.

Czech Republic

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  • Agreements for work performed outside employment relationship.
  • Changes in the area of home office.
  • Amendment to the Act on the stay of foreigners and related legislation.
  • CBAM: New obligation for importers.
  • New rules set to combat VAT fraud - records of cross-border payments.

Hungary

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  • Carbon dioxide (CO2) quota tax.
  • Deadline for refund applications for VAT paid abroad.
  • Group taxation – applications for establishing a CIT group.
  • Employment of Guest Workers in Hungary.

Poland

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  • Cancellation of the state of epidemiological threat.
  • The accession of Poland to the Framework agreement on cross-border telework.
  • Planned increase in the minimum wage in 2024.
  • New provisions regulating proceedings in the labour court.

Romania

 

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  • Introduction of the global minimum tax in Romania.
  • Reporting obligations for Digital Platform Operators.
  • Public Country-by-Country Reporting/ Public CbCR.
  • Minimum gross base wage per country guaranteed in payment.

Slovakia‎

 

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  • Approved amendments to the Slovak Income Tax Act and the draft Act on top-up tax.
  • Contribution relief for food producers.
  • Termination of the pandemic nursing allowance.
  • Minimum wage amount for 2024.
  • Expected re-increase of meal allowance amounts.

Slovenia

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  • Case law - Claiming special tax relief for dependent family members for residents of EU or EEA Member States (VRRS Judgment X Ips 21/2022).
  • Amendment to the Corporate Income Tax Act.
  • Intervention measures to deal with the consequences of the devastating floods in Slovenia.

Ukraine

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  • Mazars partnering for Ukraine’s reconstruction.
  • Mandatory technical control for companies’ cars.
  • Essential amendments to the Tax Code.
  • Other income of gig-specialists, subject to personal income tax.
  • Currency restrictions on the sale of non-cash foreign currency.

Document

CEE-Tax-Payroll-Newsletter-3-2032-October.pdf
CEE-Tax-Payroll-Newsletter-3-2032-October.pdf