Central Europe Tax & Legal Highlights

August 2014

Welcome to the Tax & Legal Highlights. This page will provide you with the latest information on tax and legal related issues from around our Central European region. For more specific information – choose your country and find out more about local tax practices and news around the region.

Country Highlights


New assessment base for the calculation of social security contributions

Withholding tax declaration and payment form


Bosnia and Herzegovina

Amendments on the Law on penalty interest on public revenues in Federation BiH

Amendments on the Law on registration of business entities in Federation Bosnia and Herzegovina

Amendments on the Law on Excise Duty in Bosnia and Herzegovina related to non-alcoholic beverages, beer and wine


Czech Republic

Transfer Pricing – General Specialised Tax Office Questionnaire and New Corporate Income Tax Return Attachment

Information Exchange Agreement between the Czech Republic and Monaco

VAT Guidance - Unreliable Payers



Disclosure of the amount of taxes paid

Registration of employment

Changes to tax free compensation paid to an employee for the business use of a personal passenger car


The commentary of the law on personal income tax has been amended

Regarding taking over procedures of arrears in payments



Procedure streamlining - amendments to the Excise Duty Act

PLN 150 million for innovative projects in the field of agriculture and food production - Biostrateg Programme

Another chance to get the funding for R&D in the field of medicine

Changes to the Tax Code - draft amendments to the tax code of including over 150 new provisions were promulgated



The Ministry of Finance has released several new Rulings that further explain the application of Value Added Tax Law and the Corporate Income Tax Law provisions


Slovak Republic

Amendment to the Income Tax Act

New Obligations Related to Transfer Pricing Documentation

Change of procedure of Austrian authorities regarding economic employer



On 1 August 2014 the Customs Administration of the Republic of Slovenia and Tax Administration of the Republic of Slovenia have merged. The joint administration is called Financial Administration of the Republic of Slovenia (FURS)


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Key contacts

Agnieszka Gartel

Tax Coordinator, Central Europe