Albania's Budget Law for 2019 was published in the Official Gazette on 21 December 2018. Important tax reform measures included in the law are as follows:
- Source of income rules are amended:
- To extend the provisions regarding income from immovable property in Albania and gains from the alienation of such immovable property to also include mineral, hydrocarbon, and other natural resource rights; and
- To provide that gains from the alienation of shares or similar rights deriving more than 50% …