On 11 June 2018, a draft bill was submitted to the parliament to complete and amend the corporate income tax reform of 2017.
The bill contains a new anti-abuse provision for notional interest deduction (NID) and clarifies that the reduction of corporate income tax rate 20.4% for assessment year 2019. A company must grant the minimum salary a minimum of EUR 45,000 to a director which must be an individual to avail this benefit.
On 1 March 2018, according to decision of the Constitutional Court finally eliminate the fairness tax. The draft bill remediates certain flaws and imperfections regarding the proper implementation of the EU Anti-Tax Avoidance Directive.
