Did your company have an income of up to 300,000 € for the reporting period and had up to 10 employees on the last day of the period?
Do you control other companies (you own more than 50% shares in the whole world) and for the reporting period the total number of employees of the company and the controlled companies exceeded 10 employees or the total income exceeded €300,000?
Is the company in its first year of business?
Do you plan at least one of the following actions during the first 3 years of business?
-to suspend the business;
-to reorganize the business;
-to transfer the company's shares to new participants;
-to liquidate the company.
Corporate income tax rate of 15 percent.
Check if you can apply a concession here.
Corporate income tax rate of 5 percent.
Corporate income tax rate of 0 percent.
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