Key points: Law No. 4/2024 does not introduce new rules on its own; it ratifies Normative Act No. 7 of December 14, 2023. The Normative Act amended Law No. 29/2023….Read More
Key points: Expenses are recognized only when they are actually incurred for profit-making purposes, are in the business's interest, and are documented. Non-deductible expenses….Read More
Key points: Normative Act No. 7, dated December 14, 2023, amended Law No. 29/2023 just days before it came into force. The first amendment divided….Read More
Key points: Which transactions are considered business reorganizations and when do they benefit from tax neutrality. When a merger or split brings you unexpected tax liability, because….Read More
Key points: Taxable profit starts from the financial statements and is adjusted according to the provisions of the tax law. Transactions between related parties must follow the principle….Read More
Key points: Tax payable is calculated by applying the rate to the entity's taxable income. From the calculated tax, the tax credit is deducted.Read More
Key points: The dividend received is excluded from taxable income when the ownership is at least 10 percent and held continuously for 24 months. The deduction of….Read More
Key points: The 5% income tax rate for software production and development expired on December 31, 2025. As of January 1, 2026, the regime … applies.Read More
