Tax Newsletter 2016/7 - New minimum income

As of 1 January 2015, the rule of income- (profit-) minimum calculation defined in the Corporate Tax Act was modified.

As a result, the number of affected companies is expected to increase significantly. But what does the rule of income minimum exactly cover? What is the content of last year’s amendment? And what actions can be taken by those who do not want to pay a minimum income tax higher than the tax amount calculated upon the actual tax base? You can now learn it from our present newsletter.

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Tax Newsletter 2016/7