Davki v CEE

CORPORATE INCOME TAX

  SLOVENIA CROATIA SERBIA BOSNIA MONTENEGRO AUSTRIA MACEDONIA CZECH REPUBLIC SLOVAKIA POLAND
taxable basis profit, adjusted according to the CIT Law rules, such as: transfer pricing rules, thin capitalisation, max depreciation rates, 50% of entertainment costs and costs of supervisory board, exemption of dividends paid out by other taxpayer from taxable incomes, non-deduction of private and non-business costs, donations, penalties, bribes.... profit, adjusted according to the CIT Law rules, such as: transfer pricing rules, thin capitalisation, max depreciation rates, 70% of entertainment costs, 30% of vehicles qualified as personal vehicles, non-deduction of private and non-business costs, donations, penalties, bribes.... profit, adjusted according to the CIT Law rules, such as: transfer pricing rules, thin capitalisation, max depreciation rates, 0,5% of total revenue for entertainment costs, 10% of total revenue for marketing costs, non-deduction of private and non-business costs, donations, penalties, bribes.... profit, adjusted according to the CIT Law rules, such as: transfer pricing rules, thin capitalisation, max depreciation rates, 70% of entertainment costs, over 3% of total revenue for donations, over 2% of total revenue for sponsorships, depreciation higher than allowed by Law, non-deduction of private and non-business costs, penalties, bribes.... taxable profit, adjusted according to the CIT Law rules such as: transfer pricing rules, max depreciation rates, 1,00% of total revenue for entertainment costs, 3,5% of total revenue for health, educational, cultural costs, 0,1% of total revenue for membership fees, non-deduction of private and non-business costs... profit or loss shown in the financial statements prepared to Austrian law adjusted to special tax rules: Non-deductible taxes (e.g. corporate tax) and non-deductible expenses (such as general provisions, donations, penalties, bribes, non-business costs, 50% of remunerations paid to members of supervisory board or administrative board) are added. Special allowances and non-taxable income (inter-company dividends and losses carried forward) may be deducted.

 
Profit or loss shown in the financial statements prepared according to Macedonian law adjusted with special CIT Law rules: non-deductible expenses such as: non-business costs, costs for personal payments paid higher than amount allowed by Law, transfer pricing rules, thin capitalization , permanent receivables write-offs, temporary receivable write-offs, receivables for loans if they are not paid back in the same year of the transfer of the loan, 90% of entertainment costs, donations in public services over 5% of revenues, sponsorships in public services over 3 % of revenues, penalties, bribes, interest rates of loans used for investments such as cars, works of art..., withhold taxes borne by the taxpayer, insurance premiums paid to the members of supervisory board and employees if they are not deducted from salaries, .... Profit, adjusted according to the CIT Law rules, such as: transfer pricing rules, thin capitalization, max depreciation rates, exemption of dividends paid out by other taxpayer from taxable incomes, exemptions of sales of shares (for both scenarios for more than 10% shareholding and more than 12 months shareholding), non-deduction of entertainment costs, private and non-business costs, donations, penalties, bribes.... Profit, adjusted according to the CIT Law rules, such as: transfer pricing rules, thin capitalization, max depreciation rates, exemption of dividends paid out by other taxpayer from taxable incomes, non-deduction of entertainment costs, private and non-business costs, donations, penalties, bribes.... "The subject of the corporate income tax is the income regardless the kind of revenue sources. The income is an excess of the revenues over the tax deductible costs occurred in the tax year. If the tax deductible costs are higher than the revenues, the difference is a loss. When a taxpayer bears the loss in the tax year, he/she can reduce the income by the amount of this loss in the following five tax years. However, the amount of the reduction in any of these years must not be higher than 50% of the loss amount CIT rules such as: transfer pricing rules, max depreciation rates, non deduction of private and non-business costs, penalties, bribes... "
tax rate 19% 20% 15% 10% 9% 25% (There is also a minimum CIT, payable by companies in a tax-loss)  10% 19% 22% 19%
tax allowances 100% of invested amount in research and development, 40% for other investments, for employment of certain groups of employees (45% of the salary previously unemployed person / for first 24 months of employment, for employment of disabled people (50%/70%/100% of a salary of such person), voluntary supplementary pension insurance, donations - 0,3% (+0,2%) of taxable income of a currenttax period , loss carry-forward... 100% of reinvested profit if it was registered in the Commercial court of Croatia as share capital and from 01.01.2015. (for 2015) if the whole amount of reinvested profit was invested in fixed assets (material or non material) and if the company employs the same number of employees for two years after reinvesting profits. At this moment do net exist tax allowance for companies less of 100 employees. If 30% or more of total revenue is created by export activities, tax rate is 0%; if one employes more than 50% disabled people, tax rate is 0%; if more than 20.000.000 BAM is invested in production business during five years, with minimun 4 million during first year, tax rate is 0%. The new formed legal entity that working activity in economically underdeveleped municipality, calculated profit tax for the first eight years shall be reduced by the amount of 100% /total amount of this tax liberation can not be greater than 200.000,00 EUR), legal entity (non-governmental organization) which is registred to carry out commercial activities, the tax base is reduced by the amount of 4.000,00 EUR, a legal person that calculated profit income tax paid on time, can apply for reduction of tax liabilty. Tax liability is reduced by 6% of the calculated and paid CIT. Start-up company subsidy (NeuFöG) - certain facilitations regarding fees and charges, Special donations are deductible up to 10 % of the income. There are premiums of 12% for research and development. If an asset coss less then € 400, it can be written off immediately in the period of acquisition. Under certain conditions profits arising from mergers and reorganizations are exempt from corporation tax. Received payments from receivables which were presented as non-deductible expenses in previous taxable period, Profits from dividends received from other resident of Macedonia, if they were previously taxed from the dividend payer, Received payments from receivables for loans which were presented as non-deductible expenses in previous taxable period, reinvested profit from previous year for investments in development, tangible and intangible assets except investments in cars, furniture, works of art etc..., withhold taxes paid abroad for profit only up to 10%, users of Technological Industrial Development Zones are entitled to 10-year profit tax exemption. 100% of invested amount in research and development, donations 10% of taxable income of a current tax period , losses carry-forward 5 years, … The tax base can be decreased about 25 % of invested amount in research and development and next 25 % of total cost of employer for salaries in research and development , losses carry-forward may be deducted, donate 2 % of corporate tax, … "Deduction for donations on Public Benefit and Volunteer Work or equivalent organizations specified in the regulations governing the activities of public benefit, public tasks or pursuing these goals. Cannot exceed 10% of income.
Deduction of costs for research and development, such as employee costs, acquisition of necessary supplies and raw materials, consultancy, research equipment, depreciation of fixed assets and intangible assets used in business R&D. Necessary registering of costs of R&D activities. The amount of the eligible costs deductible depends on the type of R&D and size of an enterprise (10%, 20% or 30%). Eligible costs are deductible if the taxpayer has not been reimbursed in any form. "

VAT

  SLOVENIA CROATIA SERBIA BOSNIA MONTENEGRO AUSTRIA MACEDONIA CZECH REPUBLIC SLOVAKIA POLAND
taxable basis payment received, incl. related costs, decreased by price reductions The tax base in the case of sale of goods and services shall be the price (in money, things or services) received or to be received by the taxpayer for the goods delivered or services rendered The tax base in the case of sale of goods and services shall be the price (in money, things or services) received or to be received by the taxpayer for the goods delivered or services rendered, including the subsidies directly associated with the price of such goods or services excluding VAT The tax base in the case of sale of goods and services shall be the price (in money, things or services) received or to be received by the taxpayer for the goods delivered or services rendered, excluding VAT The tax base is payment (in money, goods or services), that the taxpayer has received or will receive from the purchaser, customer or third party for the supply of goods or services including subsidies directly linked to the price of such a turnover, excluding VAT, unless this law provides otherwise. If the supply of goods or services has not been paid in cash, the tax base is equal to the market value of goods or services at the time of supply. .tax base for goods and services is equal to the price paid, not including VAT. The tax base in the case of sale of goods and services shall be the price (in money, things and services) received or to be received by the taxpayer for the goods delivered or services rendered excluding VAT. The tax base in the case of sale of goods and services shall be the price (in money, things or services) received or to be received by the taxpayer for the goods delivered or services rendered, excluding VAT The tax base in the case of sale of goods and services shall be the price (in money, things or services) received or to be received by the taxpayer for the goods delivered or services rendered, excluding VAT The tax base in the case of sale of goods and services shall be the price (in money, things or services) received or to be received by the taxpayer for the goods delivered or services rendered
tax rates 22% - general, 9,5% - food, water, medicals, books, social apartments, hotel services, tickets,... 25% general, 13% acommodation, food in restaurants and similar establishments (catering for example 25%), newspapers, 5% on daily newspapers, books, milk, medicins 20% - general, 10% reduced - food, water, medicals, hotel services, tickets,...  17% - general 17% 19% - general, 7% reduced - food, milk and milk products, drinking water except bottled water , medicals, hotel services, medicines, including medicines for veterinary use, daily and periodical press… rate is normally 20% of the tax base, reduced rate of 13% or 10 %.
10% applies, for example, to food, books, , drugs and property rental for residential use, 13% applies for example to Accommodation in the hotel sector (living rooms and bedrooms) and regularly related ancillary services, Turnover from activity as an artist; services if the they are not VAT exempt for theater; Concert (vocalist, etc.), orchestra, chorus, etc , museums, botanic or zoological garden…
18% general, 5% reduced rate for food, water, medicines, first transfer of buildings for living purposes in the period up to 5 years from the date of finishing the construction of the building, computer equipment and software, agricultural mechanization, services for public cleaning, hotel services. 21% general, 15 % first reduced rate – food, waste, water, medical equipment, hotel services, people transport, tickets,…; 10% second reduced rate – books, drugs, cereal products,… 20 % general, 10 % second reduced rate – books, drugs, domestic special products,… Basic rate is 23 %, 8 % for services and supplies included in the social housing and 5 % for basic food items and books
tax exemtions financial and insurance services, used premises, exemption in public interests, such as hospital, social, educational etc services financial and insurance services, exemption in public interests, such as hospital, social, educational etc services financial and insurance services, exemption in public interests, such as hospital, social, educational etc services financial and insurance services, exemption in public interests, such as hospital, social, educational etc services public postal services, hospital, social security and cultural services, insurance and reinsurance services, banking and financial services… health and welfare services, supplies by public theaters, orchestras, museums, supplies by charitable organizations, finance, education, insurance, specific postal services, etc. Financial services, insurance and reinsurance services, social, educational and health services, international transport, specific postal services, lottery games, supply of goods and services for realization of projects financed by foreign donations based on agreement between Government of Republic of Macedonia and foreign donators, users of Technological Industrial Development Zones are tax exempted. Financial, postal, pension and insurance services, broadcasting, used premises, exemption in public interests, such as hospital, social, educational services, lotteries, etc. Financial, postal, pension and insurance services, broadcasting, used premises, exemption in public interests, such as hospital, social, educational services, lotteries, etc. Financial and insurance services, exemption in public interests, such as hospital, social, educational etc services

PAYROLL TAX

  SLOVENIA CROATIA SERBIA BOSNIA MONTENEGRO AUSTRIA MACEDONIA CZECH REPUBLIC SLOVAKIA POLAND
  minimal salary (2017) average salary (Feb 2017) 3 x average salary minimal salary (2017) average salary (Feb 2017) 3 x average salary minimal salary (2017) average salary (Feb 2017) 3 x average salary
(2017)
minimal salary (2017) average salary (Feb 2017) 3 x average salary minimal salary (2017) average salary (Feb 2017) 3 x average salary minimal salary (2017) average salary (Feb 2017) 3 x average salary minimal salary (2017) avarage salary (2017) 3x avarage salary (2017) minimal salary (2017) Average salary 3.Q 2017 3 x Average salary 3.Q 2017 minimal salary (2017) Average salary 3.Q 2017 3 x Average salary 3.Q 2017 minimal salary (2017) avarage salary ( February 2017) 3x avarage salary (2017)
minimal salary: EUR 804,96 EUR 1.581,37 EUR 4.744,11 EUR 436,80 EUR 1.066,74 EUR 3.200,22 EUR 248,43 EUR 526,71 EUR 1.580,13 EUR 314,96 EUR 652,92 EUR 1958,76 EUR 288,09 EUR 767,00 EUR 2.301,00 EUR 1.357 EUR 2.349 EUR 7.047 EUR 267 EUR 535 EUR 1.605 CZK 11.000 CZK 27.589 CZK 82.767 EUR 435 EUR 945 EUR 2.835 PLN
2.000
PLN 4.563 PLN
13.689
total cost of employer EUR 934,56 EUR 1.835,97 EUR 5.507,91 EUR 511,93 EUR 1.250,22 EUR 3.750,66 EUR 292,9 EUR 620,99 EUR 1.862,97 EUR 352,19 EUR 730,25 EUR 2190,75 EUR 324,25 EUR 863,08 EUR 2.589,24 EUR 1.771 EUR 3.065 EUR 8.753 EUR 267 EUR 535 EUR 1.605 CZK 3.740 CZK 9.380 CZK 28.141 EUR 152,7 EUR 332,3 EUR 997,5 PLN
700
PLN
1.642,68
PLN
5.201,82
net EUR 570,77 EUR 1.047,12 EUR 2.725,24 EUR 349,44 EUR 755,20 EUR 2.265,60 EUR 183,73 EUR 378,8 EUR 1.136,40 EUR 210,93 EUR 426,42 EUR 1279,26 EUR 193,01 EUR 513,00 EUR 1.539,00 EUR 1.120 EUR 1.668 EUR 4.096 EUR 164 EUR 363 EUR 1.089 CZK 9.640 CZK 21.084 CZK 59.083 EUR 365,51 EUR 723,20 EUR 2010,79 PLN
1.320
PLN
3.422,25
PLN
9.856,08
net in % of total cost 61% 57% 49% 68% 60% 60% 63% 60% 59% 60% 58% 58% 60% 60% 60% 63% 54% 46% 61,42% 67,85% 67,85%                  

TAX ON MOTOR VEHICLE

  SLOVENIA CROATIA SERBIA BOSNIA MONTENEGRO AUSTRIA MACEDONIA CZECH REPUBLIC SLOVAKIA POLAND
taxable basis sales price of a vehicle sales price of a vehicle sales price of a vehicle sales price of a vehicle sales price of a vehicle at the time of the tax liability sales price of a vehicle, not including VAT Sales price of a vehicle Engine capacity for cars, number of axles for trucks Engine capacity for cars, number of axles for trucks Sales price of a vehicle
tax rate different rates depending on type of vehicle, type of gas and CO2 emission: varying from 0,5 up to 31% On transfer of ownership of car in case of selling without VAT, different rates depending on type of vehicle. In case that VAT is calculated then special tax is calculated depending on the price of the car, year of the car production etc. 2,5% tax on transfer of ownership of car in case of selling without VAT. In case that VAT is calculated no additional tax (only VAT). Tax vary from the age of the car and it’s power VAT is deductible depending on the type of the vehicle, either it is a cargo or small private car; tax vary from the age of the car and it’s power in following way: up to 1600cm³ (10-50 BAM) and over 1600 cm³ (20-70 BAM)   pollution tax (in Austria NoVA) is depending on Co2-Emission, the maximum “NoVA-rate” for passenger cars is 32%:;tax exemption for electrically powered vehicles, VAT is deductible depending on the type of vehicle, either it is a cargo or traveler car, investments in cargo cars are VAT deductible with applicable 18% VAT tax. Selling cargo vehicles is also with calculated 18% VAT. Varies from 45 to 155 EUR yearly for cars, up to 1870 for heaviest trucks, VAT is deductible for cars if fully used for business purposes (partially if not fully used for business purposes) Varies from 50 to 218 EUR yearly for cars, up to 2480 for heaviest trucks, VAT is deductible for cars if fully used for business purposes (partially if not fully used for business purposes) Sales agreement: real estate, movable property, perpetual usufruct right, cooperative ownership right to residential premises, cooperative rights to premises and under the laws of the cooperative: the right to single-family home and the right to an apartment in a small residential home - the rate of 2 %
tax allowances for families with 3 or more children, disabled persons, sports vechicles not registered… n/a n/a n/a Tax 5% not paid by the person receiving the gift that is in relation to the giver in the first inheritance. for special branches, for example: cars for driving schools, taxi companies, cars for accident ambulance and fire service,… n/a Electric engines, hybrids, other exemptions, etc 50 % discount from tax rate for electric engines, hybrids, other exemptions, etc Transactions subject to VAT

PROPERTY TRANSFER TAX

  SLOVENIA CROATIA SERBIA BOSNIA MONTENEGRO AUSTRIA MACEDONIA CZECH REPUBLIC SLOVAKIA POLAND
taxable basis contract value if it does not differ from the estimated market value for more than 20% contract value or estimated market value calculated by Tax authority contract value or estimated market value calculated by Tax authority contract value or estimated market value calculated by Tax authority contract value at the time of tax liability, if not lower than the market value Basis for taxation is value of the property/land. .Finance Ministry (BMF) has regulated the valuation of property Market value of the property at the time of tax liability. Higher of contract value or estimated market value calculated by Tax authority    
tax rate 2% 5% 2,50% 5% 3% 3,5%  From 2 - 4% determined by Municipality Council. 4% payable by Buyer from 1. April 2016 (before by Seller) 0% 2%
tax allowances transactions subject to VAT, sale of cultural monuments, transfers within corporate reorganisations…. transactions subject to VAT, transfers within corporate reorganisations…. transactions subject to VAT, transfers within corporate reorganisations…. transactions subject to VAT, transfers within corporate reorganisations…. transactions subject to VAT, real estate owned by the state, Central Bank of Montenegro, international organizations, religious organizations. Intrafamily transfers, in case of gratuitous transfers, for a real estate transfer in the course of reorganizations. In cases when property transfer is done caused by forced payment governed by Law, in case of first transfer of buildings up to 5 years from the date of finishing the building construction where VAT is already calculated, trading with securities, in procedures of expropriation, real estate trade owned by the state ...      

 


Zaupajo nam

  • Toyota
  • Sanolabor
  • C & A
  • AirFrance
  • menn yacht group
  • Jones Lang LaSalle
  • ŽGP
  • Rutar
  • vitapur
  • Kovoprojekta
  • osvic
  • Javna
  • sun chemical
  • Hidria
  • Clarus
  • arcelormittal
  • Hilti
  • NLB Skladi
  • Radio 1
  • ZDS
  • Total
  • Baxter
  • Socomex