The tax and financing incentives for merging companies, the new calculation factors for the Unified Property Tax (ENFIA) and the supplementary property tax, the amortization of green and digital investments and the new framework conditions for promoting online transactions will form the backbone of a new tax bill, which is to be presented to Parliament in autumn together with the 2022 budget.
The measures on mergers, online payments and amortization are the first three to be implemented in the third quarter of the year in order to enable the disbursement of the first tranche of EUR 3.5 billion from the Next Generation EU fund.
The government is considering bringing all of these measures into parliament in one bill instead of separate amendments, along with further tax rate cuts such as lowering corporate tax rates and income tax contributions, as well as suspending the solidarity contribution, at least for the private sector.
The final criterion for the content of the new tax law will be the size of the fiscal space available for the next year. That depends largely on the course of wealth taxation.