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Relief of double inheritance and gift taxation within the EU

22/12/2011

1 Comment

 
On 15 December 2011 the European Commission published Commission Recommendation C(2011)8819 final regarding relief for double taxation of inheritances. The Recommendation sets out how Member States can apply measures, or improve existing measures, to relieve double or multiple taxation caused by the application of inheritance taxes by two or more Member States.The Recommendation relates by analogy to gift taxes, where gifts are taxed under the same or similar rules as inheritances. 
1 Comment
SLOVACON
18/12/2013 14:51:31

Taxation in the European Union becomes more intense. This also applies for Slovakia. The Slovak Government intends to introduce a new type of tax for business companies (so called licence fee). Prepared by the Smer-SD political party, the licence fee represents some kind of a minimum tax, because there are many companies declaring zero tax or even minus. There will be three basic levels of the licence fee set for Slovak companies and they should apply from January 1, 2014. The main criterion for estimating the amount of licence should be turnover as well as the fact whether a company is a VAT payer or not.

Slovak companies not registered for value added tax (VAT) with turnover of not more than EUR 500,000 should pay a yearly licence fee of EUR 480. Slovak companies registered as VAT payers with turnover not more than EUR 500,000 will pay EUR 960. Companies with a yearly turnover over EUR 500,000 will pay licence fee in amount of EUR 2880. Newly established companies will probably be exempted from this licence fee during the first year of their existence. It will be possible for companies to decrease tax base by the amount of paid licence fee. This licence fee will not apply to Slovak sole-trade businesses (freelancers). posted by www.slovacon.sk . Bratislava November 11, 2013

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