On 30 June 2009, the Upper House adopted bill no. 31.301 on fiscal stimulus package and other fiscal measures. The bill will be effective from 2 July the day following the publication in the Official Gazette.
The amendments to the corporate income tax rate for small- and medium-sized enterprises, and the increase of the wage tax reduction for employees engaged in research and development activities, apply retroactively to 1 January 2009.