Tax and legal news

03.11.2023
Changes to income tax
From January 2024 onwards, a number of changes in the tax area are expected as part of the recovery package. The recovery package has successfully passed the Chamber of Deputies and now awaits approval by the Senate.
Changes to income tax
03.11.2023
Increase in the real estate tax rate
Municipalities were given greater powers to regulate the taxation of agricultural.
Increase in the real estate tax rate
03.11.2023
Increase in the excise tax on tobacco products
The excise duty on cigarettes, cigars, cigarillos and smoking tobacco has been increased by 10% for 2024 and then by 5% each year from 2025 until 2027.
Increase in the excise tax on tobacco products
03.11.2023
Increase in the assessment base for insurance for self-employed persons
The self-employed person's assessment base for pension insurance has been increased from the current 50% of the partial tax base to 55% from 2024.
Increase in the assessment base for insurance for self-employed persons
03.11.2023
Other changes
From January 2024 onwards, a number of changes in the tax area are expected as part of the recovery package. The recovery package has successfully passed the Chamber of Deputies and now awaits approval by the Senate.
Other changes
03.11.2023
Changes to VAT
The recovery package introduces two VAT rates: the basic rate of 21% and the reduced rate of 12%. The 10% rate has been abolished.
Changes to VAT