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Tax regulations

Tax regulations

Last reviewed 05 Apr 2023

Rulings

Only for future transactions.

Penalties for late payment

Penalty interest on late payments: 11,15%, previous 12 %.

Criminal provisions

Penalty for deliberate and negligent tax evasion: up to EUR 66,360

Lifting the veil of incorporation

Personal responsibility of company's owners, directors and related parties for misuse of their powers while managing the company.

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