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The Minister of Finance has extended the VAT waiver on the supply of respirators, including their purchase from another Member State and import, until the end of 2021. It has newly waived VAT on the supply of electricity and/or gas for... Read More

The past two years have shown us that a relatively large number of work tasks can be carried out remotely. While some employers and employees have welcomed the opportunity to return to the office, others have retained teleworking as a... Read More

In its recent judgment, the Supreme Administrative Court (SAC) insisted that the three-year time test necessary for the exemption of income of individuals from the transfer of shares is not suspended only in the case of an exchange of... Read More

We often hear discussions about certain complex transactions and whether to treat these as a whole or whether it is more appropriate to split them into several parts. Recently, a similar case reached the Supreme Administrative Court. Read More

An amendment to the Value Added Tax Act came into force on 1 October. It sets the rules for taxation of distance sales of goods (e-commerce), which have been in force in the European Union since 1 July, and therefore many entities took... Read More

On 4 August 2021, the Directorate-General for Finance issued a document briefing on the content of the Transfer Pricing Guidelines for Financial Transactions, which were published on the OECD website already in spring 2020 ("OECD... Read More

In September 2020, the first proposal was submitted by the Ministry of Labour and Social Affairs, kicking off a rather complicated legislative process to introduce support during periods of partial unemployment, known as "Kurzarbeit... Read More

In March, the financial administration launched the MY TAXES portal – a platform that also includes the so-called online tax office and a new tax information box (DIS+). This portal is intended to simplify and streamline the... Read More

Every year, BDO conducts an international survey on the risks that move the world. Top company representatives from all over the world are thinking about these risks. This year's Global Risk Landscape largely focused on the... Read More

The Supreme Administrative Court followed its previous case law, when in judgments 3 Afs 82/2019 – 38 and 2 Afs 76/2019 - 33 of 21 June 2021 or of 15 July 2021 it defined performance of the function of a member of a statutory body... Read More