Taxation of securities in 2025

Tax Audit

With the adoption of the consolidation package, many changes have been made to the Income Tax Act, which we have already summarised in our article here .

| 4 min read |

News in the real estate tax

Consolidation package

The real estate tax, too, has not escaped changes under the consolidation package, which will come into force on 1 January 2024.

4 min read |

Company pre-school facilities – taxation of the benefit from 2024

Consolidation package

Despite the fact that the tax administration is still working on the preparation of a methodological instruction on the taxation of employee benefits following the approved consolidation package, it has now been forced to respond to a misconception spread by the public regarding the taxation of the company nursery school benefit.

| 3 min read |

Control reports and VAT returns – changes to forms

Consolidation package

Due to the changes in the VAT Act from the new year, based mainly on the so-called consolidation package, the financial administration has already issued...

3 min read |

Consolidation package – change in corporate income tax rate and related effect on deferred tax calculation

Consolidation package

The consolidation package, or the “recovery package” as it is mainly called by the government, brings a number of changes, which we have informed you about...

3 min read |

Consolidation package approved by the Senate

Consolidation package

The bill amending certain laws relating to the consolidation of public budgets was approved by the Senate at its meeting on 8 November 2023 in the version...

2 min read |

Consolidation package: changes for legal entities, VAT and in other areas

Consolidation package

The Chamber of Deputies has just published the approved version of Chamber Print No. 488 (hereinafter referred to as “the consolidation package”) as it...

| 6 min read |

Consolidation package: Approved changes for employees and self-employed persons

Consolidation package

The bill amending certain laws on the consolidation of public budgets passed its third reading in the Chamber of Deputies on Friday 13 October 2023 and is...

| 6 min read |

Consolidation package approved by the Chamber of Deputies

Consolidation package

The bill amending certain laws on the consolidation of public budgets passed its third reading in the Chamber of Deputies on 13 October 2023. During the...

| 2 min read |