Tax and legal news

Limited exemptions for the sale of securities and shares Exemption of income from crypto-assets Increased tax deduction of donations is effective until 2026 Depreciation of photovoltaic power plants

No new Accounting Act for 2025 has been approved.

The excise tax rates on cigarettes and selected tobacco products have been raised by 5 per cent as of 1 January 2025.

On 1 January 2025, new changes came into effect regarding interest payments and penalties.

Compensatory tax ESG reporting The ViDA directive and the modernisation of the rules for the digitalisation of VAT in the EU