On 21 November 2012, the tax measures of the budget 2013 were published. Details of the plans, which apply from the tax year 2013 (assessment year 2014) are summarized below.
(a) Capital gains tax
From 2013 capital gains on the sale of shares, realized by large companies and holding structures, will be subject to a separate 0.4% tax (increased by a 3% crisis contribution). The tax is not deductible for corporate tax purposes.
(b) Withholding taxes