Tax Rulings & Binding Consultations·VMI·2 months ago
The revised guidance distinguishes genuine repayments from tax-driven year-end transactions, covers cash pools and allows the more favourable interpretation for earlier periods still open to review.
Tax Filing, Registration & Penalties·VMI·2 months ago
The payment guidance separates sanctions and court-related charges, while VMI’s full code list includes Employment Service aid recoveries and identify inheritance-tax code 3300 from 1 October 2026.
VAT / GST / Indirect Tax·VMI·2 months ago
VMI describes a 2027 start for most provisions of Law XV-1036, with specified articles following in July 2029 and separate transition dates for energy supplies and call-off stock.
Expenses & Benefits-in-Kind Tax Treatment·VMI·2 months ago
From 1 January 2027, VMI puts the monthly salary threshold at EUR 2,054.25 and the hourly threshold at EUR 12.5565 for full income-tax exemption within the prescribed foreign travel allowances.
Personal & Owner Taxation·VMI·2 months ago·2 documents
The revised Article 20 commentary sets out the EUR 747 monthly allowance, its income-based taper and the annual reconciliation, which can take account of income beyond salary.