Newsletters

SME INFO CZ Nr.2023-01 – Legislative changes affecting payroll that are valid for payroll processing in year 2023 are presented below. Included are parametrical changes but also for example changes to the calculation of wage garnishments or to the periodic occupational health assessments.

SME Info Poland Nr.2023-1 — In this newsletter we will outline the most important payroll changes and indicators for 2023 in Poland.

This publication presents the major tax and Labor Code changes effecting payroll from 2023 in Hungary.  The amendments are intended to achieve uniform and coherent application of the law as well as compliance with EU legislations and harmonisation obligations.  We also highlight other legislative changes we consider important from the Autumn 2022 tax package that may have an impact on payroll. And we also review the most important legislative changes we received „after closing”

This publication – presenting the changes we think are rel­evant for our clients – is a general guide to the account­ing and tax law changes that will most affect accountants.

In the SME INFO of 15 August 2022, we reported that taxpayers can pay corporate tax in euros and US dollars. Recently, the Government Decree No 366/2022 has been adopted, and also allows the payment of local business tax and its advance payments in euros and US dollars, in addition to the forint.

According to the 134th Hungarian Gazette which was published on 9 August, taxpayers based on their choices, can pay the CIT and its advances in euros or US dollars in addition to forints. The first year for which they can make the choice to pay CIT in USD or EUR is the tax year starting after 30 September 2022.