Dividend withholding tax

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

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.

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Tax measures for 2020

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

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Tax measures for 2019

On Budget Day, September 18, 2018, the government presented the 2019 Tax Plan to the Lower House.

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Tax measures for 2018

On Budget Day, September 19, 2017, the caretaker Cabinet presented the 2018 Tax Plan to the Lower House.

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European Commission issues proposal for mandatory disclosure by intermediaries of reportable cross-border arrangements

On June 21, 2017 the European Commission (EC) published a proposal for amending the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU). The proposal introduces an obligation on intermediaries to disclose potentially aggressive cross-border tax planning arrangements and also the means for tax administrations to exchange information on these structures. 

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