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Aktuelle eAlerts

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  23.11.2023

  United Kingdom

  Autumn Statement 2023 – Key tax announcements

  The Chancellor opened his speech with a statement that, “Our plan for the British economy is working, but the work is not done”.  Consistent, perhaps, with the tone of that message, yesterday’s announcements offered few real surprises, with the headline measures – on NI changes and full expensing – already widely anticipated.A summary of the key announcements follows.Tax measures for individuals (employees & self-employed)National Insurance Contributions (NICs) ratesIn relation to NICs, the Chancellor has announced the following.The main rate of Class 1 National...

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  09.08.2023

  Luxembourg, UK

  Luxembourg ratifies amendments to UK-Luxembourg tax treaty - key considerations for investors

  On 19 July 2023 Luxembourg ratified the text of the new tax treaty between the UK and Luxembourg (the Treaty). The UK ratified the Treaty last year. Changes that we addressed in our previous article will now enter into force after 1 January 2024 replacing provisions of the treaty signed in 1967.Due to the fact that the tax year in the UK is ‘shifted’ from the calendar year, certain provisions will enter into force throughout the course of 2024. More details are set out in our previous articles but investors will have to take into consideration the following changes.Residence test and...

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  11.07.2023

  Europe

  EU reaches agreement on Data Act – Comprehensive EU data law is on the way

  On 27 June 2023, the European Parliament and Council resolved the remaining open points and reached a political agreement on the EU Data Act, paving the way for a new law that will introduce comprehensive new data legislation for Europe with far-reaching rules on access to and use of non-personal data in the EU. The EU Data Act aims to boost the EU's data economy by unlocking industrial data, optimising its accessibility and use, and fostering a competitive and reliable European cloud market. To achieve these aims, the EU Data Act contains a set of rules defining how the various forms of data...

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  11.07.2023

  International

  10 key aspects of the notification form for concentrations under the Foreign Subsidies Regulation

  On 10 July 2023, the European Commission adopted the Implementing Regulation and the notification form for concentrations under the Foreign Subsidies Regulation (EU) 2022/2560 (FSR), shortly before the FSR starts to apply on 12 July 2023. The FSR requires companies (regardless of where they are domiciled) to notify certain transactions to the European Commission once the relevant thresholds are met and to wait with the implementation of the transaction until they have obtained clearance. An obligation to notify exists, inter alia, if the target company is established in the EU and generates EU-wide...

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  15.03.2023

  United Kingdom

  Spring Budget 2023 – key tax policy announcements

  Today’s Spring Budget speech focused on moving the UK economy into growth mode. With the increase in the main rate of corporation tax to 25% on the horizon and fast-approaching, the Chancellor turned to reliefs rather than rate cuts to demonstrate his commitment to incentivising investment in the UK. For most businesses, the “headline” announcement in this area will have been the introduction of a generous full-expensing regime for capital allowances, but other important measures include the permanent increase to the Annual Investment Allowance, reforms to Research & Development...

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  28.02.2023

  Slowakei

  The new Act on Screening Foreign Investments due to come into force from 1 March 2023

  At the end of last year, the National Council of the Slovak Republic adopted Act No. 497/2022 Coll. on Screening Foreign Investments (the “FDI Act”) which we publicised in this article: (cms-lawnow.com). The FDI Act comes into force on 1 March 2023. Foreign investors will have to consider the implications of this law on their foreign direct and indirect investments (“FDI”), and how to address them. Here is a brief overview of the new rules.FDIs to be screenedThe FDI Act applies to FDIs from:citizens and entities seated in non-EU countries; andEU citizens and EU-seated vehicles...

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