It provides a comprehensive overview of the most relevant tax aspects of holding regimes in and from CEE countries. Including a comparison with the Loyens & Loeff home jurisdictions: the Netherlands, Belgium, Luxembourg and Switzerland. This publication is realised in close cooperation with top ranked firms in CEE jurisdictions.
Comparison of CEE countries
The Loyens & Loeff CEE team has developed and maintained this concise and practical publication so tax practitioners can compare the main features of the tax regimes of our home markets and the most recent members of the European Union. It is intended as a tool for an initial comparison, with specific reference to holding companies that may also engage in financing and/or licensing activities, taking into account the impact of EU GAAR.
The information contained in this publication is based on the applicable laws in effect as per 1 January 2018, unless otherwise mentioned.