September 29th, 2007 by admin
Die neue slowakische Regierungskoalition unter Premier Robert Fico hat einen Vorschlag zu Gesetzesnovellen im Bereich des Abgabenrechts und
Sozialversicherungsrechts vorgelegt, welcher aber noch durch den
slowakischen Nationalrat verabschiedet werden muss.
Demnach sollen die Eckpfeiler der bisherigen Steuerpolitik wie etwa die flat
tax grundsaetzlich unangetastet bleiben, wobei aber soziale Komponenten
verstaerkt einfliessen.
So soll im Bereich der Einkommensteuer der flat tax Steuersatz von 19% zwar
weiter gelten, es kommt aber zu einer Einschleifregelung des allgemeinen
Steuerfreibetrages ab einem steuerpflichtigem Jahreseinkommen
von ca SKK 600.000 ( ca EUR 16.000) bzw ca 980.000SKK(ca 26.000Euro) bei
Alleinverdienern.
Um den vollständigen text zu lesen, hier klicken.
September 13th, 2007 by lana
Corporate income tax
The standard rate of corporate income tax (CIT) in Russia is 24%. Regional Governments have the authority to reduce their portion of the tax by up to 4%, thus potentially reducing the effective tax rate to 20% depending on the location of the business.
Resident companies and non-resident companies which trade in Russia through a permanent establishment, or that otherwise receive income from Russian sources, are subject to CIT. Rental payments made to non-resident companies without a presence in Russia are subject to 20% withholding tax. ( for more info click here)
September 12th, 2007 by lana
Luxembourg is situated between France, Belgium and Germany, it is an independent sovereign state, and is also known as the ‘Grand Duchy of Luxembourg’. It is the capital for European monetary policy with foreign residents making up over 30% of the population. There are no restrictions on foreign residents owning property in Luxembourg. The practise of putting “For Sale” boards outside property is not widely used, so the importance of your Estate Agent who knows the market and what property is for sale will obviously be a great advantage. ( for more info click here)
September 5th, 2007 by lana
Corporate income tax
The standard corporate income tax rate (CIT) is 29.63% for 2006 (previously 30.38%), including municipal business tax in Luxembourg City, and is payable by Luxembourg-resident entities and non-residents in respect of Luxembourg sourced income derived through a Luxembourg permanent establishment.
CIT is generally reportable on a calendar year basis. However, Luxembourg tax authorities also accept tax returns prepared on an acounting year basis.
Regulated real estate ‘undertakings for collective investments’ (UCIs) are exempt from CIT in Luxembourg. However, they are subject to a fixed capital duty (EUR 1,250) and annual subscription tax.
( for more info click here)
September 5th, 2007 by lana
Individuals residing in Belgium are taxed on their world-wide income. Taxable income consists of real estate income; salaries and wages or self-employment income and other income of all kinds. ( for more info click here)
September 5th, 2007 by lana
Tax rate for resident companies
Since the law of December 24th 2002, companies are taxed at a rate of 33.99% (33% basic corporate tax rate plus a 3% surcharge). ( for more info click here)
September 5th, 2007 by lana
Dedicated to reinforcing opportunities for local and international investors, Belgium significantly reduced its corporate tax rate in 2003, and now allows local companies, as well as local branches of non-Belgian companies, to deduct tax based on their equity as of 1 January 2006. ( for more info click here)
September 3rd, 2007 by lana
From tax rates through to special expat status, here is Expatica’s updated guide to the Belgian taxation system. ( for more info click here)
September 3rd, 2007 by lana
Personal Income Tax
Non-residents renting out their property will be taxed on rental income exceeding €2,500. Rental income below the limit need not be reported in a non-resident income tax return provided that it is the only source of income in the country. ( for more info click here)
September 3rd, 2007 by lana
Belgium’s economy is 74.5 percent free, according to our 2007 assessment, which makes it the world’s 17th freest economy. This is a 0.3 percentage point increase, partially reflecting new methodological detail. Belgium is ranked 10th freest among the 41 countries in the European region, and its overall score is above the regional average. Over the past decade, it has almost always scored in the low 70s. ( for more info click here)