Welcome to the CEE Tax Guide 2019


The main purpose of this guide is to provide you with an overview of the tax systems in the CEE region. As always, this publication strives to help investors understand the complexities of the various CEE tax regimes. In the first section, the tax systems of the CEE region are presented country-by-country, based on data provided by the relevant Mazars offices. At the end of this guide you will find summary tables that allow side-by-side comparisons of the relevant tax environments.

This year’s issue already covers 22 CEE countries.

The primary aim of the publication is to allow for comparisons to be made between the fundamental factors of competitiveness in the region. What are these factors? They primarily include the extent of the taxes and contributions on employment, the rates and special features of turnover taxes, as well as the corporate income tax system. In this year’s publication, we prepared a separate table summarizing key characteristic, like allowances for research and development (R&D) activities, or loss carry forward regulations.

The above information will help investors interested in the region in gaining a comprehensive overview of the taxation conditions in the Central and Eastern European region. In addition, the textual summaries discussing the taxation of the individual countries also highlight the latest developments and trends characterizing the tax regime of the given country.

In the following, we provide a brief summary of the tendencies in the CEE region as a whole.

Before making any strategic business decision further discussion and detailed analysis is always required. To that end, we have included direct contact information for our offices and experts. Please feel free to get in touch with the relevant people with any questions or clarifications you might have.

We hope you find this guide useful.

Sándor Szmicsek
Tax and Legal Services
Mazars Hungary