The Resource Wesentliche Änderungen im slowakischen Steuerrrecht, Gesellschaftsrecht und Sozialversicherungsrecht = important changes in tax, corporate, and social security law in Slovakia

Wesentliche Änderungen im slowakischen Steuerrrecht, Gesellschaftsrecht und Sozialversicherungsrecht = important changes in tax, corporate, and social security law in Slovakia

Label
Wesentliche Änderungen im slowakischen Steuerrrecht, Gesellschaftsrecht und Sozialversicherungsrecht = important changes in tax, corporate, and social security law in Slovakia
Title
Wesentliche Änderungen im slowakischen Steuerrrecht, Gesellschaftsrecht und Sozialversicherungsrecht = important changes in tax, corporate, and social security law in Slovakia
Creator
Subject
Language
eng
Summary
Overview of the changes to the tax and social security system in Slovakia in 2013. From a taxpayer's perspective, both tax and social security in Slovakia have worsened. Corporate income tax rates increased from 19 % to 23 %. A progressive income tax system was implemented with two tax brackets of 19 % and 25 %, respectively. Directors' remunerations and paid-out dividends have been included into the social security (tax) base. However, for 2014 a reduction in corporate income tax rate from 23 % to 22 % and other incentives are in the offing. Especially shareholder-directors should reassess their social security tax situation because of the changes that have recently been implemented
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
Feith, P
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • tax reform
  • corporate income tax
  • social security
Label
Wesentliche Änderungen im slowakischen Steuerrrecht, Gesellschaftsrecht und Sozialversicherungsrecht = important changes in tax, corporate, and social security law in Slovakia
Instantiates
Publication
Label
Wesentliche Änderungen im slowakischen Steuerrrecht, Gesellschaftsrecht und Sozialversicherungsrecht = important changes in tax, corporate, and social security law in Slovakia
Publication

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