By Law of 16 July 2008, published in the Official Gazette of 30 July 2008, a 15% withholding tax on income from the granting of cessions or licences on copy rights and similar rights is introduced. If the income constitutes business income or professional income, the 15% withholding tax only applies if the income does not exceed EUR 37,500. Otherwise, the income is taxed at the corporate income tax rate of 33.99% or the progressive individual income tax rate.
The income r…