This guide is the first comprehensive Private Clients study containing 26 country overviews providing cross-border assistance to private clients, corporate collectors, galleries, foundations and asset managers with regards to the taxation of artwork.

It remains unclear as to how the taxpayer can successfully request the granting of interest.

Due to the disagreement on a Europe-wide digital tax, about half of all European OECD countries have either announced, proposed, or implemented a digital services tax.

To stimulate the economy, a special reduced VAT rate would be introduced for certain sectors.

The BMF makes interesting statements as to whether and under which conditions an investment in an agricultural corporation (Kft) can be attributed to a permanent establishment in Hungary.