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Tax Alert No.9: Important fiscal amendments and additions - Mazars

Dear Reader,

Mazars fiscal experts in Albania have prepared the latest tax alert summarizing some important fiscal amendments and additions published lately.


Taxation on capital reduction  

Capital reduction, that is not intended to reduce losses, but is destined for distribution to shareholders, will be treated as dividends and taxed as such. Prior to this change, distributions made to shareholders after a reduction in capital, were subject to a 15% tax rate.


New technical procedures to be followed by notaries in cases of real estate transfers

The recently introduced instruction provides new procedures to be followed by notaries in case of real estate transfers. It is worth underlining that the notaries must open a unique bank account in which the payment will be deposited, in order to allow the transfer of ownership. This account must be different from the bank account it uses as a physical person or as an individual.


We would be happy to discuss in case you would have any questions or comments!


Please click here for the English version

Please click here for the Albanian version.

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