On 4 November 2013, the Minister of Finance presented the Budget for 2014, which was approved by the parliament. The tax amendments will apply from 1 January 2014. The Budget includes, inter alia, the following tax measures.
Direct taxation(a) Corporate taxation
| - | Employers will be able to deduct costs connected to placements or apprenticeships, up to EUR 600 per placement and up to EUR 1,200 per apprentice. | …