As part of the annual package with amendments to the tax legislation, the Ministry of Finance has published the following proposals for public consultation.
- Corporate income tax:
- implementing EU rules ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups.
- Individual income tax:
- introducing statutory expenses in the case of a sale or exchange of financial assets; and
- introducing financial incentives for disclosures to tax authorities.
- Indirect tax:
- introducing deferred payment of import VAT in the case of centralized clearance;
- clarifying reporting obligations of payment service providers; and
- extending the scope of goods subject to excise duties by including products to be heated, vaporized or inhaled.
- Other taxes:
- clarifying the tax relief for buildings with certificates of energy consumption class; and
- implementing EU rules regarding the disclosure of income tax information by certain undertakings.