Informative Note

Coronavirus: Tax impacts


To mitigate the economic impact of the Coronavirus (COVID-19) pandemic, certain extraordinary measures have been taken in the field of taxation. The aim of these measures is to ensure the cash flows of companies and to allow some flexibility in complying with tax obligations and in the payment of taxes by companies and individuals. The measures also recognise specific situations that amount to a justified impediment that makes it possible to postpone certain steps or extend certain procedural and administrative deadlines.

Some measures have already been adopted and some are currently being debated in the parliament. Others have been publicly announced but still need legal regulations. These are the highlights:

  • Extension of deadlines to comply with tax obligations
  • Postponement of procedural and administrative steps
  • Social security: measures for employers
  • Exceptional family assistance
  • Application of the court holiday rules to procedural and administrative acts
  • European Commission proposal on state aid
  • Measures with tax impact announced by the Government on 18 March 2020
  • Restrictions on in-person service at tax offices


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