Mazars Central and Eastern European Tax Guide 2022

The guide offers up-to-date information on taxation in 22 European countries, including labor costs, corporate profit taxation, and transfer pricing. The guide serves long-term investment decisions by analyzing long-term taxation trends and fundamental changes in the tax regimes, both in comparison with each other and to previous years.

In addition to the Visegrad Group, the guide analyses the tax regimes of the South-Eastern European countries, Germany, Austria, Moldova, Ukraine, and the Baltic States, focusing on changes and trends in the tax regimes.

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Key findings:

• The region's tax wedge remains relatively wide, ranging between 15 and 51%.
• Countries maintain a characteristically different approach to income taxation and tax relief for families with children.
• VAT remains the prime source of tax revenues in the listed countries; digital technologies have visibly improved the efficiency of tax collection
• There are still significant differences in the approach to corporate taxation in the region. Only one country reduced its corporate profit tax rate from last year.

Highlights for 2022 - Slovakia:

• As of 15 November 2021, VAT payers are obliged to report all bank accounts used for economic activities that are subject to VAT to Tax Authorities.
• The income tax rate of 19% is applicable to the tax base below the amount of EUR 38,553.01/ per year (the limit for 2022) and 25% for the part of the tax base exceeding the limit.
• From 2022, dividends from controlled foreign country companies (only natural persons) are subject to taxation at a rate of 25%.

We hope and trust that our readers will find this summary useful and inspiring. In the publication, we also included the contact information for Mazars offices and experts.

We also published the guide on a dedicated interactive online platform as a comprehensive web guide. Here, in addition to the online country profiles, the country specific materials allow for comparison with regard to certain aspects of the tax systems.

Check our online tool