Obligation to publish a tax strategy – deadline 31 December 2024
Tax strategy - entities subject to obligation
The obligation to publish a tax strategy covers:
- taxpayers with revenues of more than EUR 50 million in the tax year;
- tax capital groups (irrespective of revenue size).
For capital groups, the tax strategy must address both the group and all the companies within the group.
What should a tax strategy contain?
The tax strategy should include information on the taxpayer's approach to meeting tax obligations, e.g. procedures applied and actions that may have an impact on tax liabilities.
It should also include, inter alia, transactions with related parties, tax settlements in so-called tax havens or requests for interpretation of tax legislation submitted to the relevant authorities.
Tax strategy - how can we help?
The development of a tax strategy report must comply with the statutory requirements as well as guaranteeing the security of the taxpayer sharing sensitive information.
Crowe experts offer comprehensive support in developing a tax strategy and a report on its implementation:
- Audit of tax policies and procedures
- Analysis of tax processes
- Identification of areas exposed to tax risks
- Support in developing due diligence procedures for individual taxes
- Preparation of tax strategy or update an existing tax strategy
- Preparation of a tax governance policy
- Preparation of a report on the implementation of the tax strategy
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Tax strategy
