Effective as of 1 January 2021 and 1 January 2022

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Effective as of 1 January 2021

  • a change in the calculation of non-monetary benefits provided to an employee from an employer as a result of ensuring transport to the place of work and back. The proposal shall reflect practical experience in cases where motor vehicles were not fully occupied in transport, but employees bore the costs for such vacancies without it being their fault;
  • introducing the same provisions for micro-taxpayers as those specified for legal entities, as well as for business individuals with income from business and self-employment.

Effective as of 1 January 2022

  • extension to include tax exemption for non-cash benefits provided to employees by employers up to EUR 500.
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