Fast Advices

The Albanian tax implications of the liquidation of a company

A liquidating dividend is a type of dividend payment made to shareholders. Unlike other types of dividends, the payment is generated by utilizing assets other than income derived from earnings. In some cases, assets may be sold

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When does the reverse charge system apply?

The tax liability is shifted to the recipient of the supply if

  • the entrepreneur making the supply has neither his residence (registered office) nor his habitual abode nor a fixed establishment in Austria,
  • the recipient of the

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Tax when you sell shares in Albania

The legal reference, which sets the tax that should be calculated and paid for this type of transaction in Albania is linked to the capital tax, treated as withholding tax and is based in Article 33 of the Law on Income Tax in

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