Tax Newsletter 2016/16 - Tax package 2017, part 2
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Tax Newsletter 2016/16 - Tax package 2017, part 2
The proposal for the second part of the 2017 tax package has been revealed. Having an outstanding significance from among the changes are the reform of the rules applicable to the filing of personal income tax returns with the introduction of eSZJA, as well as the new set of corporate income tax allowances for start-up enterprises, investments of energy efficiency purpose and the provision of live music service at catering establishments.
Another notable new rule is that, in order to facilitate cross-border audits, the content of all provisional tax assessments and resolutions determining fair market value must be communicated to the European Commission in the future.
While preparing for next year, you should not forget about the first set of amendments announced in the summer, which we discussed in our earlier newsletter, since most of the changes in those amendments will also enter into effect on 1 January 2017.
In our newsletter we gathered together the most important changes in the field of taxation, but we also plan to publish further, more detailed newsletters on individual topics.
