• Germany – Introduction of crypto fund units
• Austria: New CJEU decision on VAT exemption
• Belgium: Investment funds and the new annual tax on securities accounts
• Denmark: Fidelity Funds and 24 June 2021 Supreme Court (Update) – Beneficial ownership – Tax Havens
• Finland: Government Budget Proposal – Supreme Administrative Court on taxation of carried interest
• Germany: Administrative guidance on securities lending transactions – Draft administrative guidance on income tax treatment of crypto assets
• Hungary: New taxation rules for crypto assets
• Ireland: Share Schemes in the Irish Tax System
• Italy: Tax exemption on interest from medium / long term loans paid to foreign investment funds – Tax regime of interests on loan granted to Italian tax resident persons by non-resident banks
• Luxembourg: Refund of Luxembourg dividend WHT and proof of beneficial ownership
• Poland: Polish Deal – WHT scheme, holding companies and VAT option
• Switzerland: Substantial reform of Swiss WHT and Stamp Tax

WHT reclaim – CJEU Case C-545/19 (“AEVN”) – Update
Belgium: New annual tax on securities accounts introduced
Czech Republic: Taxation of capital gains of German and Liechtenstein tax residents
Denmark: Danish High Court (Landsretten) issues two rulings in beneficial ownership on dividends
Finland: Taxation of crypto assets
France: The new French-Luxembourg tax treaty: comments from the French tax authorities
France: Consequences of the Brexit on direct tax in France
France: E-Invoicing & E-Reporting obligations in France
Germany: Upcoming legislation on crypto assets, new fund types, WHT reclaims and ATAD
India: Tax incentives set to attract global investors
Encashment Tax in Ireland – a recent amendment
Italian tax exemption on dividends paid to foreign investment funds
Luxembourg: New guidance on DTT mutual agreement procedure
Dutch Supreme Court of 9 April 2021 regarding Dutch dividend WHT refund claims
Polish WHT landscape – uncertainty and abeyance since 1 January 2019
Spain: Supreme Court on WHT exemption for sovereign wealth funds
Sweden: Crypto assets
Spring 2021: Reshaping UK‘s tax landscape

Denmark: New model for dividend taxation in Denmark
Finland: Changes to legislation regarding nominee-registered shares
France: French WHT on dividends paid to foreign investment funds
Germany: Digitalization of tax law and tightening of WHT process
Italy: WHT exemption on interest paid to UK [mutual] investment funds (after Brexit): Italian Revenue Agency Ruling n. 125, 24 February 2021
Netherlands: Developments regarding WHT on portfolio dividends
Portugal: Tax litigation associated with WHT on dividends obtained by EU pension funds
Spain: Resolutions of Central Economic Administrative Court, of 8 October 2019
UK’s funds regime to be overhauled

We are pleased to present this special edition of our Global Mobility newsletter about one of the hottest topics currently: #workfromanywhere

Austria: Wage withholding tax for foreign employers abolished

Bulgaria: COVID-19: what are the implications on employees and employers in Bulgaria in 2021

China: Tax honeymoon for expatriates ending on 31 December 2021

Germany/France: Being prepared for the 2020 French and German tax return filing season

Germany II: New tax return filing obligation for non-residents in Germany

Hungary: Guidance to Social Security and Personal Income Taxation concerns regarding the COVID-19 pandemic

Italy: The Italian tax regime for “impatriates” – Recent amendments

Russian Federation: Migration and Personal Income tax updates 2021

Senegal: Shall a foreign employee, assigned to Senegal to perform a contract signed between its employer and a local company for less than 90 days, file personal income tax in Senegal?

Sweden: Sweden adopts the Economic Employer Concept and expands companies’ obligations to make tax deductions as of January 2021

The Czech Republic: Taxation of income from employment and entrepreneurship since 2021

Austria: Home Office work in Austria and consequences due to Covid-19
Chile: COVID-19 crisis, forced permanency and PE
China: Does the coronavirus cause any impact on the IIT of individuals stranded in China?
Costa Rica: Tax treatment for employees staying in Costa Rica
Czech Republic: The influence of anti-COVID measures on tax residence and affiliation to social insurance regulations
Germany: Stay compliant when working from home
Hungary: Expat employees working from home
Italy: Issues related to working from home or remotely during the Covid crisis
Kenya: Virtual work – Tax considerations of the new normal
The Netherlands: Working from home due to the coronavirus: the Dutch tax impact
Poland: COVID-19 tax and social security guidelines still to come
Portugal: Working remotely from Portuguese home office due to thepandemic and beyond
The Russian Federation: Stuck in Russia due to the Corona pandemic
Sweden: Swedish tax liability for individuals during COVID-19
Turkey: Working remotely from Turkey
Ukraine: Migration and taxation issues in times of COVID-19
Vietnam: Does having an employee in Vietnam create a permanent establishment?

Austria: New wage withholding tax obligation in Austria as per 01/01/2020
Belgium: Belgians working in Luxembourg – 24-days’ tolerance mayincrease to 48 days
China: Announcements concerning the 2019 annual filing of individual income tax (IIT) and the coronavirus pneumonia (COVID-19) epidemic
Costa Rica: Salary Income Tax (SIT) and Social Security Charges (SSC)
France: Tax domicile in France of the corporate executives of French major companies
Germany: New flat-rate tax for Branch Travellers
Italy: Italy’s measures towards future: young people of excellence, sharing of parenthood, rise of smart working
The Netherlands: Workers posted to the Netherlands reporting obligation implemented
Poland: New tax exemption and new rules, if tax still has to be paid
Turkey: Recent Developments in Turkey
Ukraine: Major amendments introduced in 2020 – affecting individuals’ taxation

EU Member-States

Austria: Tax trap with Value Added Tax assessment
France: Facilitating the reporting obligations of foreign operators
Germany I: Warranty commitments granted for remuneration as insurance transaction
Germany II: Supervisory board members as taxable persons
Hungary: Online invoice reporting and self-billing
Italy: Input VAT refund via web portal
Poland: VAT group treatment

Further countries

Nigeria: Validity of the VAT Act
Ukraine: Taxation of digital services

EU Member-States

Denmark: Requirements for foreign businesses registered for VAT in Denmark
Germany I: Work deliveries – update
Germany II: ECJ case “Danske bank” and its potential effects on German VAT landscape
Hungary: 5% VAT on new residential properties
Poland: E-invoices as a new solution in the Polish law
Portugal: Update on the reverse charge mechanism for non-resident taxpayers
Spain: Pre303 – a service for everyone

Further countries

Chile: Simplified tax regime for digital services
Kingdom of Saudi Arabia: Tax exemptions for the Special Integrated Logistics Zone entities

EU Member-States

Czech Republic: VAT on rental of residential properties from 2021

Denmark: Consequences of change of intention as to the use of real estate

France I: Timing of input VAT deduction – favourable court ruling

France II: Implementation of an optional VAT Group 7

Germany: TOMS no longer applicable for all non-EU companies as of 2021

Hungary: Administration relief and tightening in Hungary

Ireland: VAT Updates

Italy: Main news regarding VAT compliance

Latvia: New VAT regulations

Further countries

Brazil: A Possible New Future for Digital Taxation

Chile: Mandatory nature of the electronic invoice in Chile

China: E-invoicing for newly registered taxpayers

Nigeria: Finance Act 2020: Highlights of the VAT reform

Oman: Introduction of VAT in Oman

Saudi Arabia: Tax amnesty

United Kingdom: Deadline for UK VAT Refund Applications

Vietnam: Increased efforts to enforce tax payment

EU Member-States
France: VAT reform for e-commerce
Germany I: Reduced VAT rates until 31 December 2020
Germany II: Revised definition of work deliveries

Further countries
Chile: VAT exemption on import of capital goods
KSA: Application of VAT to provision of collateral (liens and mortgages)