This year’s issue contains information on taxation systems effective at the end of January 2023. In the first section, the tax systems of the CEE region are presented country-by-country, based on data provided by the relevant Mazars offices. The end of this guide contains summary tables that allow side-by-side comparisons of the relevant tax environments.
The primary aim of the publication is to allow for comparisons to be made between the fundamental factors of competitiveness in the region. What are these factors? They primarily include the scale of taxes and employment contributions: in addition to listing the relevant tax and contribution rates, we also provide examples for various salary levels and family statuses. Other key factors are the rates and special features of value added tax, as well as the corporate income tax system. A separate table summarises and compares major CIT characteristics, such as tax allowances for research and development activities or loss carry-forward regulations, group taxation, interest deduction limitations, etc. Moreover, readers are also provided a quick overview of the main features of each country’s transfer pricing regulations.
Before making any strategic business decisions, further discussion and detailed analysis are always required. To that end, we have included the direct contact information of our offices and experts. Please feel free to get in touch with the relevant people with any questions or clarifications you might have.
We hope you find this guide useful.
Disclaimer
It is expressly understood and agreed by readers, that the information in this tool is only informative. As a result, Mazars shall not be liable for any error of judgment or mistake of law or for any loss suffered by readers in connection with the content of the tool. The readers hereby waive, release, and agree not to sue Mazars or any of its affiliates, officers, directors, employees, or attorneys in respect of any claim in connection with, arising out of, or in any way related to this tool.