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Kosovo Consulting on Corporate Tax Amendments

27 July 2018

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Proposed Changes

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Kosovo

The Kosovo government is reportedly consulting on draft legislation that includes several corporate income tax law amendments. These include: The introduction of a 10% tax on dividend income, as well as 10% withholding tax; A reduction in the loss carry-forward period from six years to four years The introduction of new tax holiday incentives; The elimination of the special 10% deduction on new equipment or equipment first placed in service in Kosovo where the equipment has been acquired or transferred from a related party; A reduction in the turnover threshold from EUR 50,000 to EUR 30,000 for the flat tax...