On 5 February 2025, the Constitutional Court of the Republic of North Macedonia (“Court”) annulled the Solidarity Tax Law (“Law”), ruling that it violated several key constitutional principles.
In 2023, the Law introduced a one-time solidarity tax on companies with realised total revenue of over EUR 10 million in 2022, intended to fund crisis mitigation efforts.
The Court ruled that the Law violated the fundamental constitutional principle of legal certainty by retroactively undermining companies’ legitimate tax expectations. It also found that the Law created inequality, infringing on companies’ property rights and market freedoms.
Companies that have paid the solidarity tax can investigate available legal remedies, including requesting a refund of the amount paid.
The information in this document does not constitute legal advice on any particular matter and is provided for general informational purposes only.
