Key points: The withholding agent is anyone who makes payments subject to withholding, and is liable for the amount even if they do not withhold it. Rates….Read More

Key points: Restrictions on the C@TS and e-Filing electronic tax services were announced by the DPT for the period from 3:00 PM on December 31, 2024, to January 5….Read More

Key points: The reimbursement of installments for self-employed individuals and entities with revenues up to 14,000,000 lek was established by Normative Act No. 4, dated November 27, 2024.Read More

The full decision on liberal professions, adopted in the final session of June 27, has been published at the Constitutional Court. In its decision, the Court argues that...Read More

Key points: Adjustment of prepayment installments is required when the installment calculated by the system does not match the actual progress of the year. Installments are calculated on the tax….Read More

Key points: The inheritance and gift tax is 15%, with no costs deducted. Inheritances and gifts within the immediate family are exempt, so….Read More

Key points: The rule on changes in ownership applies only to three categories: natural resource exploiters, telecommunications, and financial institutions. When direct or indirect ownership changes….Read More

Key points: Law No. 4/2024 does not introduce new rules on its own; it ratifies Normative Act No. 7 of December 14, 2023. The Normative Act amended Law No. 29/2023….Read More

Key points: The taxable value of the building is calculated as the area multiplied by the area's reference price, adjusted with coefficients. Reference prices are not set by….Read More

Key points: Capital gain from the disposal of real estate is taxed at 15.1% on the difference between the sale price and the purchase price. Sale prices….Read More