If you are considering to face new challenges and expand your business to the direction west, Germany would probably stand on the top of your destinations list.
The significant tax regulations came into force as of January 2017 and introduced requirement to demonstrate that terms of cooperation and settlements between related parties were determined in line with the arm’s length principle. Moreover, during 2017 and 2018 some importance long-anticipated decree were published. Those documents implement for example:
The significant tax regulations came into force as of January 2017 and introduced requirement to demonstrate that terms of cooperation and settlements between related parties were determined in line with the arm’s length principle. Moreover, during 2017 and 2018 some importance long-anticipated decree were published. Those documents implement for example:
Taxation session woxsen school of businessSree Harsha
This power point presentation is to give a general idea about tax to individuals with no knowledge. It also explains about various kinds of taxes that are usually heard in day to day life. Emphasis is laid on the Income tax.
Taxation Comparison Between The United Kingdom and LithuaniaEvaldas Čerkesas
This presentation aims is to reveal main differences between corporate in personal taxation in the United Kingdom and Lithuania. This presentation could be useful for all who considers to receive more effective tax structuring.
International Indirect Tax - Global VAT/GST update (June 2018)Alex Baulf
High level slides from Grant Thornton's VAT Club seminar in London held in June 2018.
Topics covered include:
ECJ decision - C-580/16 Hans Bühler - Triangulation
Netherlands - VAT rate change
Russia - VAT rate change
Bahamas - VAT rate change
Angola - New VAT system
Liberia - New VAT system
Costa Rica - New VAT system
Costa Rica - e-invoicing requirements
Hungary - Electronic Invoicing
Italy - Mandatory e-invoicing
Australia - GST on hotel accommodation
Poland - VAT split payments
Spain - First penalties in relation to SII
Greece - SAF-T & E-Invoicing?
Argentina - VAT on digital services
Columbia VAT on digital services
Canada - Quebec: New QST obligations for non-resident suppliers of digital services
USA: Wayfair – the Decision
India - “Happy Birthday GST" - what's next
New Zealand - Low value consignment relief
Malaysia - GST to 0% and transition to SST
United Arab Emirates - Exchange Rates for VAT purposes
Kuwait - VAT postponed until 2021?
GCC - Bahrain, Oman, Qatar VAT implementation latest
Download our "2017 Transfer Pricing Overview for Hungary" for more information or simply contact our experts in Hungary if you need any additional support!
Transfer pricing rules are the applicable regulations for transactions between related parties as defined by the Hungarian Act on Corporate Income Tax (CIT).
Back to Basics: VAT invoicing & the reverse chargeAlex Baulf
In this VAT Club "Back to Basics" presentation, Grant Thornton UK LLP's Hugh Doherty & Arsalan Aslam present on valid VAT invoicing, self-billing and the reverse charge.
International Indirect Tax Update - March 2016Alex Baulf
In this VAT Club "International Indirect Tax Update" presentation, Grant Thornton UK LLP's Alex Baulf, Henry-Cairns-Terry and Ben Price, present an update on VAT, GST and Customs from across the globe. This includes:
1. EU case law and policy update
2. Union Customs Code update
3. New regimes, rates and rules
Slides are from Grant Thornton UK LLP's VAT Club seminar event held in London on 9th March 2016.
Legislative measures with significant impact in certain industry sectors introduced by the Government Emergency Ordinance No. 114/ 2018 implementing measures in the field of public investments and fiscal-budgetary measures, amending and supplementing normative acts and extending certain deadlines.
This brochure deals with general information about tax rates, objects and bases of taxation in Ukraine, as well as peculiarities of taxation of certain categories of taxpayers. Taxation of non-residents is considered in detail. The brochure is written in English.
Taxation session woxsen school of businessSree Harsha
This power point presentation is to give a general idea about tax to individuals with no knowledge. It also explains about various kinds of taxes that are usually heard in day to day life. Emphasis is laid on the Income tax.
Taxation Comparison Between The United Kingdom and LithuaniaEvaldas Čerkesas
This presentation aims is to reveal main differences between corporate in personal taxation in the United Kingdom and Lithuania. This presentation could be useful for all who considers to receive more effective tax structuring.
International Indirect Tax - Global VAT/GST update (June 2018)Alex Baulf
High level slides from Grant Thornton's VAT Club seminar in London held in June 2018.
Topics covered include:
ECJ decision - C-580/16 Hans Bühler - Triangulation
Netherlands - VAT rate change
Russia - VAT rate change
Bahamas - VAT rate change
Angola - New VAT system
Liberia - New VAT system
Costa Rica - New VAT system
Costa Rica - e-invoicing requirements
Hungary - Electronic Invoicing
Italy - Mandatory e-invoicing
Australia - GST on hotel accommodation
Poland - VAT split payments
Spain - First penalties in relation to SII
Greece - SAF-T & E-Invoicing?
Argentina - VAT on digital services
Columbia VAT on digital services
Canada - Quebec: New QST obligations for non-resident suppliers of digital services
USA: Wayfair – the Decision
India - “Happy Birthday GST" - what's next
New Zealand - Low value consignment relief
Malaysia - GST to 0% and transition to SST
United Arab Emirates - Exchange Rates for VAT purposes
Kuwait - VAT postponed until 2021?
GCC - Bahrain, Oman, Qatar VAT implementation latest
Download our "2017 Transfer Pricing Overview for Hungary" for more information or simply contact our experts in Hungary if you need any additional support!
Transfer pricing rules are the applicable regulations for transactions between related parties as defined by the Hungarian Act on Corporate Income Tax (CIT).
Back to Basics: VAT invoicing & the reverse chargeAlex Baulf
In this VAT Club "Back to Basics" presentation, Grant Thornton UK LLP's Hugh Doherty & Arsalan Aslam present on valid VAT invoicing, self-billing and the reverse charge.
International Indirect Tax Update - March 2016Alex Baulf
In this VAT Club "International Indirect Tax Update" presentation, Grant Thornton UK LLP's Alex Baulf, Henry-Cairns-Terry and Ben Price, present an update on VAT, GST and Customs from across the globe. This includes:
1. EU case law and policy update
2. Union Customs Code update
3. New regimes, rates and rules
Slides are from Grant Thornton UK LLP's VAT Club seminar event held in London on 9th March 2016.
Legislative measures with significant impact in certain industry sectors introduced by the Government Emergency Ordinance No. 114/ 2018 implementing measures in the field of public investments and fiscal-budgetary measures, amending and supplementing normative acts and extending certain deadlines.
This brochure deals with general information about tax rates, objects and bases of taxation in Ukraine, as well as peculiarities of taxation of certain categories of taxpayers. Taxation of non-residents is considered in detail. The brochure is written in English.
Prinášame Vám prehľad povinností zamestnávateľa a aktuálnych mzdových veličín platných od roka 2016, vrátane sociálnych a zdravotných odvodov, nezdaniteľnej časti základu dane, hodnoty stravného a iných.
Zugimpex presentation about swiss company formation 2018 limassolHannes Schwarz
Zugimpex shows that it is still attractive to own a Swiss company, if you can use the image, have contact to local customers or benefit from legal advantages.
A guide how to operate a private enterprise (sole enterprise) in Hungary and enjoying the benefit of the popular KATA (fixed amount) taxation.
The document is based on 2021 regulations.
If you are considering to expand your business activities in Central and Eastern Europe, Slovakia should be on the top of your destinations list. Thank to its political stability, strategic location, common European currency, competitive taxation system and well-educated and highly skilled workforce Slovakia counts as one of the most attractive country in the region of CEE.
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
VAT Registration Outlined In UAE: Benefits and Requirementsuae taxgpt
Vat Registration is a legal obligation for businesses meeting the threshold requirement, helping companies avoid fines and ramifications. Contact now!
https://viralsocialtrends.com/vat-registration-outlined-in-uae/
3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
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Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
𝐓𝐉 𝐂𝐨𝐦𝐬 provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
➢ 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
➢ SUPER JUNIOR-L.S.S. THE SHOW : Th3ee Guys in HO CHI MINH
➢FreenBecky 1st Fan Meeting in Vietnam
➢CHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
➢ WOW K-Music Festival 2023
➢ Winner [CROSS] Tour in HCM
➢ Super Show 9 in HCM with Super Junior
➢ HCMC - Gyeongsangbuk-do Culture and Tourism Festival
➢ Korean Vietnam Partnership - Fair with LG
➢ Korean President visits Samsung Electronics R&D Center
➢ Vietnam Food Expo with Lotte Wellfood
"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
Premium MEAN Stack Development Solutions for Modern BusinessesSynapseIndia
Stay ahead of the curve with our premium MEAN Stack Development Solutions. Our expert developers utilize MongoDB, Express.js, AngularJS, and Node.js to create modern and responsive web applications. Trust us for cutting-edge solutions that drive your business growth and success.
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Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
Memorandum Of Association Constitution of Company.ppt
2015 Handbook: Doing business in Germany
1. 2015 Handbook:
Doing business in Germany
Legal forms of business
Social security & Labor law aspects
Overview of taxation system
2. General information about Germany
Capital: Berlin
Area: 357,121 sqkm
Population: 80.6 million
Official language: German
Official currency: Euro
GDP growth: 0,3% (2015,1st half)
Investment incentives
Excellent geographical position and infrastructure
Stable economic growth
Strong consumer market
Corporate tax of 15% + surcharge
Highly educated and skilled workforce (especially
Engineers and IT-Specialists)
Safe investment environment
Doing business in Germany
Contact us and find out how we can help you!
Peter Pašek
Managing Director
Tel.: +421 905 998 828
Mail: Peter.Pasek@accace.com
3. Legal forms of business
The most frequent form of business is Limited Liability Company (GmbH), mostly because of these reasons:
Public trustworthiness
Smooth establishment and registration
Limited liability of shareholders
The m
General rules for purchasing of real estate
No general restrictions for purchasing of real estate
Real estate tax of 3.5% up to 6.5% of purchase price (depending on federal states)
Notarization of transaction required
The form of business
The minimum capital
(in EUR)
English German
Self-employments Einzelunternehmen 0
Unlimited Partnership Gesellschaft bürgerlichen Rechts / GbR 0
Ordinary Partnership Offene Handelsgesellschaft / OHG 0
Private Limited Partnership Kommanditgesellschaft / KG 0
Limited Liability Company
Gesellschaft mit beschränkter Haftung / GmbH
Special: Unternehmergesellschaft
(haftungsbeschränkt) / UG
25,000 (GmbH)
1 (UG)
Joint-Stock Company Aktiengesellschaft / AG 50,000
Legal forms of business
4. General social and health security
Contribution Employee Employer
Social security
(pension insurance)
9.35 % 9.35%
Social security
(health insurance)
7.30 %
+ add. fee (depends
on insurance)
7.30 %
Social security
(care insurance)
1.175 %
Saxony: 1.675
1.175 %
Saxony: 0.675
Social security
(unemployment
insurance)
1.5 % 1.5 %
TOTAL
20.175 % 19.275 %
The maximum assessment bases are EUR 72.600 / 62.400 (pension insurance and
unemployment insurance: West Germany / East Germany) EUR 49.500 (health
insurance and care insurance) salary p.a.
Furthermore there are several additional contributions like insolvency allocation
(0.15 %), maternity allocation (ca. 0.40%), sickness allocation (ca. 1.5 %) and the
Employer's Liability Insurance Association which are paid by the employer.
General comments on labour law
Main features of employment relationship Applicable law
Contract type Can be concluded to definite
and indefinite term.
German Civil Code
Several specialized laws
such as:
protection
against dismissal
working time act
minimum wage
act
continued
remuneration
Essential parts of
the contract
Written form, parties, type of
contract, start date, date of
contract conclusion, nature of
work, place of work,
remuneration corresponding to
the type of work, working time
Minimum wage
8.50 EUR / hour
(few exceptions apply, special
branches might have higher
wages as per individual
collective agreements)
Working time
40 hours per week
(can be individually agreed)
Holiday
entitlement per
year
24 days per year (minimum)
based on a 6-day week.
20 days per year based on a 5-
day week
Social security & Labor
law aspects
5. Corporate income tax & Solidarity tax
Applicable law: Corporate Tax Law
Corporate income tax rate: 15 % + 5.5 % solidarity surcharge = 15.825 %
Advance payments: Quarterly (03/06/09/12), based on the amount of the last
known tax liability or request to adjustment.
Construction withholding tax (see other taxes below).
Filing the corporate income tax return: Taxable period can be a calendar year, or
a fiscal year (12 consecutive calendar months).
Generally, the time period for the submission of the CIT return is 5 months after the
end of the taxable period (i.e. regularly 31
st
May). If the CIT return is filed by a tax
advisor, the time limit for the submission of the CIT return is 12 months after the end
of the taxable period (i.e. 31
st
December).
Losses: Losses can either be carried backward (one year) or forward and be
charged against profits of past or future years.
Trade tax
Applicable law: Trade Tax Act
Tax rate: 3,5% base rate x municipal multiplier = trade tax rate (total between 7% -
20%).
Tax-exempt amount: EUR 24,500 only for partnership companies
(Personengesellschaften) and self-employments (Einzelunternehmen).
Taxable period: The taxable period can be a calendar year, or a fiscal year (12
consecutive calendar months). Generally, the time period for the submission of the
Trade Tax return is 5 months after the end of the taxable period. If the Trade Tax
return is filed by a tax advisor, the time limit for the submission of the CIT return is 12
months after the end of the taxable period.
Losses: Losses can be carried forward in the future (unlimited).
Personal income tax
Applicable law: Income Tax Law
Rate: Progressive tax rate starting at 14% up to 45%
Deductions: Income-related expenses and provisions are deductible.
Tax-exempt amount: EUR 8.472 (single); EUR 16.944 (married couple)
Advance payment: monthly income tax deduction from gross salary by the
employer (payroll tax); additionally tax prepayment if set by fiscal authorities for other
than employment income.
25% withholding tax + solidarity surcharge on capital gains deducted automatically
by bank.
Construction withholding tax (see other taxes below).
Filing the personal income tax return: Generally, the time limit for the submission
of the PIT return is 5 months after the end of the taxable period. The PIT taxable
period is calendar year. If the PIT return is filed by a tax advisor, the time limit for the
submission of the PIT return is 12 months after the end of the taxable period.
Value added tax
Applicable law: Value Added Tax Act
Rate: 19% (basic rate); 7% (reduced rate)
German VAT for international trade or services: If VAT liable revenues are
generated in Germany / EU reverse charge might apply. There is a mandatory VAT
registration if the delivery of goods is transnational.
Intracommunity sales are tax exempt, while intracommunity purchases are taxable, a
separate declaration (Zusammenfassende Meldung “ZM”) is required.
Taxation system
6. Threshold for declaration: Voluntary if turnover was above EUR 17,500 in the
previous year and is presumably under EUR 50,000 in the present year.
Inheritance and gift tax
New tax-exempt amount every 10 years.
Real estate transfer tax
3.5 – 6.5% of purchase price depending on the state.
Real estate tax
Imposed on plot of lands and buildings
Tax rate depends on the value and location of the property
Road tax
Imposed on every motor vehicle.
Excise duties
Imposed on specific products (e.g. fuel, alcohol, tobacco).
Construction withholding tax
Part of CIT/PIT; “Bauabzugsteuer”
For construction works performed in Germany, 15% withholding tax of invoice sum
(+ VAT) need to be withheld by customer and paid to Tax Office on behalf of supplier
(only B2B).
The construction withholding tax is part of the supplier’s tax (CIT/PIT) prepayment.
Foreign companies not CIT/PIT liable in Germany can reclaim the withholdings
deducted after year-end.
Exemptions from withholding:
Withholding only required if invoice amount is in excess 5 000 EUR p.a. /
supplier
If fiscal authority has provided supplier with a valid tax exempt certificate
Please note: The construction withholding tax does also apply to foreign suppliers
if construction site is in Germany. Foreign companies need to request / register
from fiscal authority in order to receive a tax exempt certificate.
Reverse charge rules: VAT will be paid by customer in following cases:
EU reverse charge for services received from or provided to EU supplier
/ customer (B2B), verification using USt-ID No. is required
Intracommunity purchases (B2B)
Revenue for construction works between construction companies (B2B)
Revenue for cleaning works between cleaning companies (B2B)
Delivery of certain goods (scrap metals, scrap glas, gold, telecom
equipment > 5 k EUR etc. / all B2B)
Depending on the degree of relationship with the deceased or donor:
Tax-exempt amounts between EUR 20,000 and EUR 500,000
Tax rate between 7 and 50%
7. I II III IV IV VI VII VIII IX X XI XII
VAT
Submission of VAT return and payment of VAT for the previous
calendar month for tax payers with a monthly tax obligation
(extended by one month if a permanent extension of time has been
granted)
Mo
12.1.
Tu.
10.2.
Tu.
10.3.
Fr.
10.4.
Mo.
11.5.
We.
10.6.
Fr.
10.7.
Mo.
10.8.
Th.
10.9.
Mo.
12.10.
Tu.
10.11.
Th.
10.12.
Submission of VAT return and payment of VAT for the previous tax
period for tax payers with a quarterly tax obligation
(extended by one month if a permanent extension of time has been
granted)
Mo.
12.1.
Fr.
10.4.
Fr.
10.7.
Mo.
12.10.
Submission of EC sales list for entities which have the obligation to
submit the EC sales list for the calendar month (“ZM”)
Mo.
26.1.
We.
25.2.
We.
25.3.
Mo.
27.4.
Tu.
26.5.
Th.
25.6.
Mo.
27.7.
Tu.
25.8.
Fr.
25.9.
Mo.
26.10.
We.
25.11.
Mo.
28.12.
Submission of EC sales list for entities which have the obligation to
submit the EC sales list for the calendar quarter (“ZM”)
Mo.
26.1.
Mo.
27.4.
Mo.
27.7.
Mo.
26.10.
Submission of Intrastat declaration for entities with have the
obligation to submit the Intrastat declaration (electronic form)
Fr.
16.1.
Fr.
13.2.
Fr.
13.3.
Th.
16.4.
Mo.
18.5.
Mo.
15.6.
Tu.
14.7.
Fr.
14.8.
Mo.
14.9.
Fr.
13.10.
Mo.
14.11.
Mo.
14.12.
Incometax
Submission of tax return on corporate, trade and personal income tax
and payment of tax resulting from the tax return for 2014
(if taxable period is calendar year)
So.
31.5.
Submission of tax return on corporate, trade and personal income tax
if filed by tax advisor or if the company has statutory audit and
payment of tax resulting from the tax return for 2014 (if taxable period
is calendar year)
Th.
31.12.
Payment of monthly advances for income tax from dependent activity
(employment)
Mo.
12.1.
Tu.
10.2.
Tu.
10.3.
Fr.
10.4.
Mo.
11.5.
We.
10.6.
Fr.
10.7.
Mo.
10.8.
Th.
10.9.
Mo.
12.10.
Tu.
10.11.
Th.
10.12.
Tax calendar
8. Payment of quarterly advances for corporate, trade and personal
income tax
Tu.
10.3.
We.
10.6.
Th.
10.9.
Th.
10.12.
Payment of advances for trade tax (q-quarterly/ s-semi-annually)
Mo.
16.2.
(q)
Fr.
15.5.
(q/s)
Mo.
17.8.
(q)
Mp.
16.11.
(q/s)
Payment of annual advances for trade tax
Mo.
17.8.
(q)
Realestatetax
Payment of quarterly advances for real estate tax Mo.
16.2
Fr.
15.5.
Mo.
17.8.
Mo.
16.11.
SocialSecurity
Payment of monthly social security
We.
28.1
We.
25.2.
Fr.
27.3.
Di.
28.4.
We.
27.5.
Fr.
26.6.
We.
29.7.
Fr.
27.8.
Mo.
28.9.
We.
28.10.
Th.
26.11.
Mo.
28.12
Disclaimer
Please note that our materials have been prepared for general guidance on the matter and it does not represent a customized professional advice.
Furthermore, because the legislation is changing continuously, some of the information may have been modified after the material has been released
and Accace does not take any responsibility and is not liable for any potential risks or damages caused by taking actions based on the information
provided herein.
9. About Accace
With more than 250 professionals and branches in 7 countries, Accace counts as
one of the leading outsourcing and consultancy services providers in Central and
Eastern Europe. During past years, while having more than 1400 international
companies as customers, Accace set in motion its strategic expansion outside CEE
to become a provider with truly global reach.
Accace offices are located in Czech Republic, Hungary, Romania, Slovakia, Poland,
Ukraine and Germany. Locations in other European countries and globally are
covered via Accace’s trusted partners network.
Accace Outsourcing GmbH
Föhrenweg 1
85591 Vaterstetten
Germany
Phone: +421 905 998 828
Mail.: germany@accace.com
www.accace.com
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