(No. 100/09) introduces a special tax system for managers’ benefits if they leave the company earlier than expected. It also amends corporations’ tax code to introduce a 35% tax for businesses giving their managers benefits, bonuses and premiums which are not based on achieved goals. (Ref. 090846)
Highest IT tax rate. Benefits paid if the contract is terminated earlier than anticipated will now be subject to a 42% tax, while this type of income, like the others, was until now subject to tax ra
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