In addition to the Tax plan for 2010 on 15 September 2009, a bill proposal concerning other fiscal measures for 2010 was published. The most important details are described below.
Participation exemption
(a) Lowed-taxed investment participations. Currently, the participation exemption does not apply to "low-taxed investment participations". Low-taxed investment participations are participations in a subsidiary that owns more than 50% portfolio investm…