Overview of tax, Social Security and immigrationrelated matters for assignments to and within Europe

EU Member-States

• Belgium: Monthly VAT refund for “starters”
• Czech Republic: Generalised reverse charge mechanism
• Denmark: The export VAT system – cash optimisation
• France: VAT cash optimisation
• Germany: Temporary cut in VAT rates and extension of payment due dates for import VAT
• Hungary: VAT compliance basics for non-residents
• Italy: E-invoicing / Proof of transport (EU)

Further countries

• Angola: COVID-19 and other VAT news
• Chile: Relevant VAT changes
• Costa Rica: VAT Law since 2019 – basics
• Kingdom of Saudi Arabia: VAT rate increase to 15%

EU Member-States

• France: New tax obligations for online marketplaces
• Hungary: Most important changes to online invoice reporting
• Poland: Changes regarding taxes as of 2020
• Romania: Annulment of split VAT regime

Further countries

• Angola: Cabinda VAT Special Regime, VAT in LNG Project, Reverse charge in Transitory VAT Regime
• Azerbaijan: Amendments to the Tax Code
• GCC States I (KSA): Value added tax in KSA
• GCC States II (Oman, Qatar and Kuwait): The VAT Marathon – The Clock Is Ticking for Oman, Qatar and Kuwait
• Nigeria: Recent VAT updates
• Singapore I: Exempting digital payment tokens from GST
• Singapore II: Levying GST on imported services
• Turkey: Digital Services Tax
• Ukraine: Plans to tax supplies of digital services from non-residents

China: Preferential VAT policies for certain industries
Czech Republic: Start of last stage of electronic sales registration (EET)
Hungary: Online invoicing: experiences and version 2.0
Italy: Italian Digital Service Tax 2020
Portugal: Invoices and other tax-relevant documents: new rules postponed again
United Kingdom I: Making Tax Digital for VAT
United Kingdom II: UK Digital Service Tax

• Angola: VAT & Special Consumption Tax enter into force on October 1, 2019
• China: Refund of unutilized VAT credits
• France I: VAT liability for online marketplaces and other measures to fight VAT fraud
• France II: Evolution of electronic invoicing in France
• Hungary: Summer VAT law amendments
• Ireland: Registering for VAT
• Italy: Cooperation and enhanced collaboration procedure (“CECP”)
• Malaysia: Digital Service Tax
• Poland: Mandatory split payment regime in Poland to be introduced from November 2019
• Portugal: Invoices and other tax-related documents: new rules postponed

• Austria: The transparent shareholder
• Brazil: Deadline to disclose the Ultimate Beneficial Owner to the Brazilian Federal Revenue Service
• France: 2018 French finance bill – Individual Tax: Main Provisions
• Germany: Planned limited taxability on the sale of shares in foreign corporations holding German real estate
• Mexico: Bill of amendments to the Mexican federal income tax law inheritance, bequest and gift tax
• Spain: Spanish Supreme Court ends overt discrimination against non-EU/EEA tax residents subject to Spanish Inheritance/Gift tax
• Ukraine: Non-resident individual income taxation: recent trends

• Austria: Prohibition on deduction of incidental acquisition costs for private investors
• Belgium: Belgium look-through taxation referred to as Cayman tax, modified as of 1 January 2018. Distributions from trusts mainly the target of this new legislation
• Brazil: Statement of Transactions Liquidated in Cash
• Brazil: Changes to Tax on Donations and Inheritances in Rio de Janeiro
• Italy: Italian Flat Tax Regime
• Grand-Duchy of Luxembourg: UBO register very close to being introduced in Luxembourg
• Mexico: Capital Repatriation Decree
• Portugal: A very competitive tax regime
• Switzerland: Tax benefits due to private investments in real estate
• United States: 2017 Tax Legislation Impacts All Taxpayers