SECTION A – AGRICULTURE, FORESTRY AND FISHING This section includes the exploitation of plant and animal natural resources. The section includes plant cultivation activities, breeding...Read More

Key points: Decision No. 753/2023 implements Law No. 29/2023 and establishes the list of activities falling under the special regime. For services and self-employed persons….Read More

Key points: Normative Act No. 7, dated December 14, 2023, amended Law No. 29/2023 just days before it came into force. The first amendment divided….Read More

Key points: The private pension in Albania is an individual savings account, separate from the state scheme and administered by a company licensed by the AMF.Read More

Key points: This article describes an announced fiscal plan, not a law in effect. The plan provided for the elimination of certain reduced and….Read More

Key points: Business reorganization includes mergers, divisions, stock exchanges, and the transfer of business segments. Reorganization does not trigger capital gains tax on….Read More

Key points: Taxable profit starts from the financial statements and is adjusted according to the provisions of the tax law. Transactions between related parties must follow the principle….Read More

Key points: Instruction No. 29/2023 sets out the rules for transfer pricing and the procedure for advance pricing agreements. Annual notification of controlled transactions….Read More

Key points: Tax payable is calculated by applying the rate to the entity's taxable income. From the calculated tax, the tax credit is deducted.Read More

DECISION No. 119/2023 ON THE NON-APPROVAL OF THE DRAFT LAW “ON AN AMENDMENT TO LAW NO. 9975, DATED JULY 28, 2008, ‘ON NATIONAL TAXES,’ AS AMENDED” In support of the articles...Read More