Crypto-assets – From 2026, “crypto-asset service providers” will be required to report to tax authorities to facilitate the detection of individuals who failed to report transactions or income related to crypto-assets, while the tax rules governing such assets remain inadequate
When the sale of personal assets (e.g. building land) exceeds the limits of personal sphere and becomes entrepreneurial business which triggers VAT burden
Critical review of the Tax Administration’s announcement regarding the new Article 32a of the General Tax Act