Page 69 - CEE Tax Guide 2025
P. 69
Was the Council Directive (EU) 2022/2523 implemented into the local legislation? Did the local legislation implement IIR? Did the local legislation implement UTPR? Did the local legislation implement QDMTT? What tax types qualify as covered taxes under the GloBE rules? Does the local law include any significant difference compared to the Directive?
Latvia No No No No N/A Application
of the IIR rule and
UTPR rule is
deferred until
December 31,
2029.
Lithuania No No No CIT No
Moldova No No No No N/A N/A
Montenegro No No No No N/A N/A
North Macedonia CIT, Withholding Taxes, No
Personal Income Tax
Poland CIT, WHT N/A
Romania Generally Corporate Domestic
Income Tax legislation is in line
or any substitute. with EU Directive.
Serbia No No No No N/A N/A
Slovakia No No Recorded in financial No
accounts with respect
to income/ profits.
Slovenia CIT No
Ukraine No No No No N/A N/A
Uzbekistan No No No No N/A N/A
Central and Eastern European tax guide 2025 Forvis Mazars 69
