The Government’s Strategic Council for Debureaucratization presented a proposal for measures in various areas. In the tax area, it has been proposed that:
- No tax on capital gains after 15 years of capital ownership,
- gains from cryptocurrencies would be taxed at 20% rate,
- reduction of the tax rate on interest, dividends and rents (back to 25% from 27.5%),
- effective reduction of rental taxation (from app. 23% to 17.5%),
- increase of income tax relief from 3,500 to 4,000 €,
- social cap for salaries over € 6,000 gross,
- for micro and small businesses, the loss could also be covered retrospectively,
- the tax on income of legal persons (DDPO) remains the same (19%),
- new application of Financial administration (FURS) for the submission of returns of income from abroad (dividends, interest), which would immediately issue a tax return calculation, which could also be paid immediately,
- abolition of the reduction of the tax base by € 1,000 from interest for natural persons,
- one payment account for advance payment of personal income tax and social security contributions,
- one date (20th of the month) for payment of personal income tax and contributions for entrepreneurs,
- one withholdings tax returns form (REK form) for all types of income,
- the informative calculation of VAT (DDV) would be prepared by Financial administration (FURS) on the basis of submitted invoices (received and issued),
- simplification of transport costs (to and from work) calculation,
- payments from family funds would be taxed at 20% rate,
- introduction of the 6th income tax bracket with a rate of 10% (personal income tax of € 486 thousand is paid for the tax base of up to € 1 million, and € 586 thousand of over € 1 million, which is € 400 thousand less than now,
- abolition of luxury tax at motor vehicle tax (DMV),
- 1% of personal income tax could be donated to charity instead of the current 0.5%, also an increase in the% of relief for donations for legal entities and persons earning income from business activities ,
- automatically terminated employment when the conditions for retirement are met. If the retiree wants to continue working and the employer agrees, work can continue without restrictions (retiree receives a full pension and salary, from which he pays all contributions and income tax),
- all contributions and income tax on salaries would be calculated and paid in one amount,
- salary payments in public administration would gradually move from the 5th to the 15th of the month,
- merging several different business registers into one,
- simplification of business performance reporting,
- simplification of reimbursement of sick leave, regulation of work from home, simplification of work abroad.