Accounting, Payroll, Tax & Legal since 1989

Income Tax Act changes starting 01.01.2015

Additionally all monetary or non-monetary contributions and investments to the company must be declared in order to receive income tax benefits from the distribution payment in the future. The income tax exemptions can be applied in case of distribution of profit and other payments from the capital, for example in case of ordinary liquidation or alternative merger of company and natural person, and decrease of share capital.

Declarations regarding before mentioned circumstances should be submitted at latest on February 10, 2015. Otherwise payments to the company in the past can not be legal ground for income tax benefits in the future.

It would be good to know that documentation to receive income tax benefits must be in writing and already submitted declarations can be amended and changed until 3 years.

If you have any questions or you need assistance, please do not hesitate to contact us.


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