The CEE and Central Asia Tax & Payroll Newsletter aims to share Forvis Mazars’ latest news on tax, labour, and payroll legislation in the region, aiming to helping you to prepare for the changes that could lie ahead in the following CEE countries: Austria, Bulgaria, Croatia, Czech Republic, Hungary, Poland, Romania, Serbia, Slovakia, Slovenia, Ukraine.
Insights to guide you through today’s evolving regional tax, labour, and payroll landscape
- Regional tax trends: What the latest regional analysis reveals for business, according to our 13th annual CEE Tax Guide, by Dániel H. Nagy, Partner, Tax, Forvis Mazars in Hungary.
- Competitive compensation in CEE and Central Asia: regional benefits landscape and emerging trends by our joint regional team of payroll experts in CEE and Central Asia.
News from the CEE countries
Austria | - Real estate transfer tax on the rescission of a property purchase agreement.
- Input tax deduction for invoices without VAT statement.
- Tax issues from the government program.
- KöSt surcharge due to failure to name the recipient.
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Bulgaria | - Increase in minimum monthly wage from EUR 477 to EUR 550, starting 1 April 2025.
- The maximum monthly income subject to social security contributions increased from EUR 1,917 to EUR 2,111, effective 1 April 2025.
- Reimbursements for home-office expenses can not be subject to personal income tax.
- Sick leave compensation process streamlined.
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Croatia | - The new Law on Fiscalisation published, replacing the existing Law on Fiscalisation of Cash Transactions and establishing a unified tax and legal framework for a handful of topics.
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Czech Republic | - The Arm's Length Principle in the context of parent company influence.
- Overview of the taxation of employee stock and option plans.
- Flexible amendment to the Labour Code.
- “Flexi amendment” to the Labour Code.
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Hungary | - The National Tax and Customs Administration (NAV) prioritising auditing transfer prices applied between related companies.
- Changes to the minimum wage and guaranteed wage minimum in 2025.
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Poland | - National e-Invoicing System (KSeF) in Poland - implementation timeline and key developments.
- PIT taxpayer obligations and correction process.
- The Ministry of Labour on introducing shorter working hours.
- Salary transparency in the recruitment process.
- Employment of foreigners in 2025.
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Romania | - Redirecting the profit tax.
- Amendments to intermediary/taxpayer form approval for cross-border arrangement reporting.
- Adoption of the amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC9).
- Advancing gender equality and pay transparency.
- Driving pay equity and transparency by 2026.
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Serbia | - Annual personal income tax - Non-taxable amount for FY24.
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Slovakia | - Limitation of the right to deduct the input VAT in the case of vehicles used also for private purposes.
- Financial transactions tax in Slovakia.
- Financial transactions tax and the impact of this tax on the businesses tax.
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Slovenia | - Proposal for the taxation of cryptocurrencies and derivative financial instruments.
- Increase in excise duty on alcohol and alcoholic beverages.
- Records of calculated VAT and VAT deduction and mandatory health contribution adjustment.
- Recording of working hours and amendments to the employment, self-employment and Work of foreigners Act and the Foreigners Act.
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Ukraine | - Reconstruction of Ukraine newsletter.
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