Crowe webinar - Tax news 2021 

The following substantial changes were mentioned during the webinar:

I. Changes in income tax, namely:

• Tax loss carry-back (see also the article in Crowe News here)
• Changes in connection with the abolition of real estate acquisition tax - changes in personal income tax related to the exemption of income from the sale of real estate and the application of a mortgage interest deduction (see also the article in Crowe News here
• Flat tax for self-employed persons (see also the article in Crowe News here)
• Tax package 2021 - abolition of super-gross wage concept, change of rates for personal taxation, increase of personal tax credit, catering lump-sum, changes in depreciation of assets (see also the article in Crowe News here and here)

II. Changes in value added tax - restrictions on the possibility of applying output VAT on the lease of residential premises (see also the article in Crowe News here)

III. Changes in tax code, namely:

• Deadlines for filing tax returns
• Advance for VAT claim
• Sanctions
• Tax control, electronic tax administration

During the webinar, the participants' questions were answered mainly on the area of catering lump-sum. Also, the participants were interested in the changes in tax depreciation which can be voluntarily applied retroactively to assets acquired from 1 January 2020.

The presentation from the webinar is available at the link below. If you have any questions about the topics from the webinar, we are at your disposal.

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