Extension of a legal regulation on notification of incomes paid abroad

Abstract

The article comments on an amendment of a legal regulation laying down reporting duty which is imposed by the Income Tax Act in the case of an income paid abroad. The amendment is effective as of 1 April 2019.

The article deals with the comparison of the already amended legal regulation of the reporting duty with its former wording. The article tackles also consequences resulting from this amendment especially for taxpayers.

Keywords

• Income Tax
• Reporting Duty
• Incomes Paid Abroad