Several important tax modifications will take effect in 2025:
Crypto transactions: losses declared in any previous year can now be offset when calculating the
tax equalization amount.
Family tax benefits: tax exemption for mothers with three children is now in force, and from
2026, the child allowance will further increase.
KIVA (Small Business Tax): a minor simplification — electronic balances no longer need to be
included in the cash register amount.
Corporate tax: R&D activities carried out jointly with universities or research institutions will now
be eligible for a maximum 10% tax allowance.
VAT and duties: clarifications in group taxation rules and exemptions from gift duties.
Advertising tax: the suspension is extended until the end of 2026.