Page 3 - CEE Tax Guide 2025

Welcome to the CEE tax guide 2025

Welcome to Forvis Mazars’ thirteenth edition of the This guide is crafted to assist readers in evaluating
annual Central and Eastern European tax guide. key elements of tax competitiveness across the
region. It highlights important metrics such as tax
Taxation continues to play a pivotal role in shaping
business strategies, investment decisions, and and employment contribution rates, accompanied by
economic policy across the globe. Staying informed practical examples that consider different salary levels
about tax developments is essential for organisations and family statuses. The publication also emphasises
operating internationally, and our CEE Tax Guide VAT rates, alongside a thorough examination of the
aims to support that need by providing a clear, corporate income tax framework. A dedicated table
comparative overview of the tax systems across offers a clear comparison of critical CIT features,
Central and Eastern Europe. including R&D tax incentives, carry-forward loss rules,
group taxation, and interest deduction limitations.
In 2013, the tax guide provided data for 15 countries, Additionally, each country profile includes a summary
and the 2025 edition has significantly expanded its of its transfer pricing regulations.
coverage to include 25 jurisdictions. This growth While this guide offers detailed tax information,
reflects the increasing economic integration and we know that every business faces unique
relevance of the region, as well as rising interest challenges. That’s why Forvis Mazars provides direct
from global investors and businesses seeking access to our tax experts across Central and Eastern
opportunities in these dynamic markets.
Europe. Our specialists combine local knowledge
In addition to the core Central European countries with an understanding of your business, helping
- Hungary, Czech Republic, Slovakia, and Poland you navigate tax rules with confidence. Feel free
(the so-called Visegrád Group) - this edition to contact your local Forvis Mazars tax advisor
covers Southeast Europe, Germany, Austria, – they’re ready to answer your questions, clear
Ukraine, Romania, Moldova, the Baltic states, and up any doubts, and work with you to make smart tax
contributions from Forvis Mazars offices in Central decisions that support your growth.
Asia (Kazakhstan, Kyrgyzstan, and Uzbekistan).
We hope this guide supports your decision-making
The first part of the guide provides detailed country- and continued growth.
specific profiles, developed in cooperation with
Forvis Mazars offices in each jurisdiction. These
overviews outline the main features of national Edwin Warmerdam
tax systems. To facilitate comparison, the final Partner, Head of Tax
section includes summary tables presenting key tax Forvis Mazars in Romania
parameters side by side across all 25 jurisdictions.

Disclaimer

This publication is intended for informational purposes only. Forvis Mazars accepts no liability for any errors
in judgment or legal interpretation, nor for any loss incurred in connection with its content. Readers agree
to waive, release, and refrain from pursuing any claims against Forvis Mazars or its affiliates, officers, directors,
employees, or legal representatives arising from or related to this material.

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