Kosovo Consulting on Corporate Tax Amendments

The Kosovo government is reportedly consulting on draft legislation that includes several corporate income tax law amendments. These include:

• The introduction of a 10% tax on dividend income, as well as 10% withholding tax;
• A reduction in the loss carry-forward period from six years to four years
• The introduction of new tax holiday incentives;
• The elimination of the special 10% deduction on new equipment or equipment first placed in service in Kosovo where the equipment has been acquired or …