Moldova approved various tax amendments that will generally apply from 1 January 2024. The amendments are provided by Law No. 212 of 20 July 2023 and include:
- Amendments regarding the recognition of capital gains, including that income from the following do not qualify as capital gains:
- redemption or exchange of debt securities and bonds carried out by their issuers;
- redemption or exchange of state securities carried out by the Ministry of Finance, primary dealers within the meaning of Law …