Tangible assets Tangible property to the purposes of the Income Tax deemed amortization are considered: a) Individual movable assets or sets of movables having separate technical-economic purpose, which cost greater than 1,700 euros and operating-technical functions longer than one year, b) buildings and other structures, except – Operation of mining projects, – Small buildings on […]
Allowance for the decisive period OP amount for 2016 is 380, – EUR. ZZP amendment effective from 1 1st 2016 amended the wording of § 13a. 3 and paragraph. 4 ZZP so as to ensure equitable application of the tax deduction within HIR apply to employees who are not entitled to a deduction for each […]
Law no. 351/2015 on cross-border cooperation, which enters into force on 18.06.2016 and incorporates the EU directive into our legislation. The Act also amends the Labour Code, the Law on Illegal Work and Illegal Employment and Labour Inspection Act. concepts: Seconding employer: • Visiting the employer which the employer is established in another Member State […]
The tax rate of corporation tax from 2017 is reduced from 22% to 21%. • Dividends paid to natural persons, including payments as a share of the liquidation proceeds, settlement share or profit sharing partnership contributions, will be taxed at the rate of 7% and not 15% as initially proposed the Ministry of Finance (MoF). […]