Last reviewed 21 Aug 2023
Local self-government units prescribe the lower and higher income tax rates for annual taxes
Unlimited liability on worldwide income (except where DTA restricts the right to assess tax)
residents
non-residents
Calendar year
Income from
Double-entry bookkeeping
Small businesses and the self employed: receipts and payments accounting (cash basis accounting) permitted
Not possible
N/A
for a limited period only (five years)
Expenses of the business
Expenses incurred to procure, secure or maintain taxable income.
As for corporate income tax
Statutory health and pension insurance
12%
At the rate determined by the decision of the representative body of the local self-government unit
12%
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
