Tax & Legal

Under the new Directive on the fight against corruption, more uniform anti-corruption rules took effect across the EU on 31 May 2026. The Directive introduces modern rules to improve the prevention, detection, and prosecution of corruption throughout the EU.

The Supreme Tax Court has held that the prohibition on claiming a deduction for bribes also includes the legal costs of an unsuccessful defence as well as the court-ordered confiscation of the profits from the corrupt trading. A deduction for the confiscation would only be possible if the amount had not been calculated net of tax.