AmCham Slovakia

Financial transaction tax: not just for banks

Prepared by AmCham member: Deloitte

On February 14, 2013, the European Commission adopted a proposal for a Council Directive implementing enhanced cooperation in the area of Financial Transaction Tax (FTT). This proposal reflects the objectives of the original FTT proposal of September 2011, which previously failed to reach unanimous agreement by all 27 Member States. Nonetheless, eleven Member States (Belgium, Germany, Estonia, Greece, Spain, France, Italy, Austria, Portugal, Slovenia and Slovakia) – the FTT zone – expressed a strong willingness to implement the FTT, and as of January 1, 2014, will have a green light.