Tax Newsletter: Tax bill for 2015

On 21 October 2014, the government submitted the tax package (“Proposal”) for 2015, some amendments have also been introduced in the meantime.

Similarly to the proposal of the previous year, no major changes are expected, however, a number of new rules and clarifications are outlined. One of the main novelties is the introduction and withdrawal of the controversial internet tax, as well as the increasing tax burden of cafeteria; however, corporate income tax remains two-rate – contrary to the anticipations. In our newsletter, without the intention to be comprehensive, we summerized the main modifications.

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Tax Newsletter 16/2014