Tax & Legal Highlights EN

We discuss i.e. performing function as member of management board as free benefit for the company and insurance agreement without withholding tax.

In the February edition we present i.e. the practice of tax authorities on the split payment mechanism and obligation to report certain tax schemes.

In this edition we discuss i.e. the introduction of the micro-account and concerns regarding payments to an account outside the White List.

The exclusion of provision regarding the new WHT collection regime, the possibility of changing depreciation rates and CIT taxation in terms of the release of liquidation proceeds of legal person.