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Pro Memoria 2022

January 25, 2022
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...

Year end 2021 tax accounting considerations

November 12, 2021
As the end of the year is fast approaching, many organizations will soon start preparing their year end financial statements. The announced 2022 Tax Plan may have a significant impact on those financi ...

2022 Tax Plan package amended again via Memorandums of Amendment

October 18, 2021
The proposals include raising the top corporate income tax rate to 25.8% and tightening the generic interest deduction limitation by reducing the deduction percentage from 30% to 20% of the EBITDA for ...

Budget Day 2021: changes to payroll taxes

September 23, 2021
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions.

The 2022 Tax Plan on two pages

September 21, 2021
We have prepared a two-page overview of the measures contained in the 2022 Tax Plan package.

Upper House adopts 2020 Tax Plan package and bills on ATAD2 and DAC6

December 18, 2019
Along with the adoption of the 2020 Tax Plan package and the bills on the implementation of ATAD2 and DAC6, the Upper House also adopted several motions.

Budget Day 2019: changes to payroll taxes

September 20, 2019
On Budget Day, September 17, 2019, the Cabinet presented the 2020 Tax Plan package to the Lower House. In this memorandum we address the most significant changes proposed for payroll taxes and social ...

Tax measures for 2020

September 18, 2019
On Budget Day, September 17, 2019, the government presented the 2020 Tax Plan package to the Lower House.

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