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Switzerland: Abolition of Marriage Tax Penalty Proposed

(Apr. 5, 2018) On March 21, 2018, the Swiss Federal Council (the Swiss government) adopted a legislative proposal to abolish the “marriage tax penalty” (marriage penalty). The proposal is designed to resolve the decades-long controversy surrounding the issue. (Swiss Federal Council, Botschaft zur Änderung des Bundesgesetzes über die direkte Bundessteuer (Ausgewogene Paar- und Familienbesteuerung) [Message […]

Germany: Court Rules Costs for In Vitro Fertilization of Infertile Woman in Same-Sex Partnership Are Tax-Deductible

(Jan. 25, 2018) In a decision published on January 3, 2018, the German Federal Fiscal Court (Bundesfinanzhof, BFH), the supreme court in tax and customs matters, held that costs for in vitro fertilization (IVF) incurred by an infertile woman in a same-sex partnership are tax-deductible, reversing a lower court ruling. (BFH, Oct. 5, 2017, Docket No. VI […]

Belarus: Tax Code Amended

(Feb. 12, 2016) On December 30, 2015, Belarus adopted a law amending its Tax Code. The new legislation, Law No. 343-Z, came into effect on January 1, 2016, and made changes to provisions for both corporate and individual tax payers. (Belarus Tax Update 2016, SORAINEN (Jan. 2016); Viktar Strachuk, Belarus: Law Introducing Tax Amendments for […]

Italy: New Legislation on Cooperation Between Taxpayers and Tax Authorities

(Oct. 1, 2015) On September 2, 2015, new legislation on taxation entered into effect in Italy. (Legislative Decree No. 128 of August 5, 2015, Provisions on Legal Certainty in the Relationship Between the Treasury and the Taxpayer, Pursuant to Articles 5, 6 and 8, Paragraph 2, of Law No. 23 of March 11, 2014 [L. D. […]

Denmark: Government Agreement Reached to Restore Tax Deduction for Remuneration for Household Services

(July 2, 2015) Denmark’s Ministry of Taxation announced on June 29, 2015, that a scheme for deducting remuneration for certain household services, referred to as BoligJobordning (household employment scheme), which had been abolished as of January 1, 2015, has been reintroduced, with retroactive effect from that date of abolition. The government had reached agreement on […]