Tax Changes: More Time to Adapt to Unfavorable Regulations
This draft law introduces a significant change for citizens and businesses: if new tax regulations are unfavorable, they will come into effect no earlier than 6 months after their announcement. This aims to provide everyone with sufficient time to prepare for changes, increasing the stability and predictability of tax law.
Key points
New tax regulations unfavorable to citizens and businesses will come into force no earlier than 6 months after their official publication.
The goal is to ensure tax law stability and provide time to adapt to changes, for example, in accounting systems or financial plans.
The 6-month rule can only be waived in exceptional circumstances, such as an important public interest or the need to implement EU law, which must be clearly justified.
The law is scheduled to come into effect on January 1, 2026.
Status:
In Progress
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