On 6 November 2012, the State Secretary for Finance presented a Bill to parliament which amends the Tax Plan for 2013. Details of the amendments, which generally apply from 1 January 2013 if not indicated otherwise, are summarized below.
Corporate income tax
(a) Anti-abuse provisions for empty companies with a reinvestment reserve
The current anti-abuse provision for empty companies with a reinvestment reserve will be extended. Currently, the r…