On 1 September 2021 the Finance Ministry (FM) issued the guidance document in relation to VAT e-commerce package in force as of 1 July 2021.

On 31 August 2021 the Director of National Revenue Information (“Authority”) issued the private tax ruling, ref. 0111-KDIB1-2.4010.231.2021.2.MS, relating to the recognition on form TPR of domestic controlled transactions that are exempt under Article 11n(1) of the CIT Act.

The Polish Deal legislative package currently processed in the Sejm includes a proposal to introduce what is called minimum income tax (CIT Act, Article 24ca). 

News on WHT developments affecting the international Financial Services industry.

23.5 % of total gross electricity generation in Germany comes from wind energy. This article explains the electricity tax obligations for onshore and offshore wind power plants.

The salary of a Belgian tax resident relating to days performed in Luxembourg is generally taxable in Luxembourg according to the Belgium-Luxembourg double tax treaty. The days worked outside of Luxembourg are then taxable in Belgium (state of residence).