Corporate taxation

The corporate tax rate is

2013 17.00%
2014 17.00%
2015 17.00%
2016 17.00%
2017 19.00%
2018 19.00%
2019 19.00%
2020 19.00%
2021 19.00%

A special rate of 0% which, subject to certain conditions, may apply to investment funds, pension funds, insurance undertakings for pension plans, and qualified venture capital companies.

Transfer pricing

The arm’s length principle is incorporated in the Corporate Income Tax Act, Article 16. The OECD TPG is used by the taxpayer and by the tax administration as a practical tool to determine the arm’s length remuneration besides taking into account the relevant law in the field of transfer pricing that is the Corporate Income Tax Act and the Rules on Transfer Prices.


Transfer Pricing Case Law

Case NameDescriptionDateCountriesKeywords