The Law of 20 December 2012, on the Tax Plan 2013 was gazetted in the Official Gazette of 27 December 2012.
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 reserve must be added to the taxable income if the shares of such company for at least 30% are transferred. This provision will be extended to include the situation that a …