Consistent with our commitment to provide updated information on current tax issues, we set down below the main provisions of the new Law 4935/2022 which introduces incentives for the development of enterprises through collaborations and corporate restructurings.
In this edition (Download PDF , 0.27 MB)
- Incentives for the Development of Enterprises
- General Comments
- A. Income tax exemption
- Income tax exemption conditions
- General provisions for income tax exemption
- B. Tax exemption of capital gains arising from the transfer of fixed assets to third parties
- C. Exemption from stamp duty and income tax on capital gains arising from business restructurings
- D. Transfer of administrative licences of contributed personal businesses
- Improvements and amendments of provisions of existing incentive laws
- Transfer of losses under Law 2166/1993
- Exemption from Capital Concentration Tax for restructurings under L.D. 1297/1972, Law 2166/1993 and Law 4172/2013
- Abolition of the restriction on the transfer of shares/company units as per the provisions of L.D.1297/1972
- Deduction of costs incurred for the acquisition of participations in companies
- Other provisions and observations
