Budget for 2009 (direct tax) – details

On 14 October 2008, the Minister of Finance presented the Budget for 2009 to Parliament. The Finance Bill containing the detailed legislative provisions is due to be issued on 20 November 2008. Unless otherwise stated, the proposals outlined below are expected to take effect from 1 January 2009. Details of the direct tax measures are summarized below.

Corporate taxation

The payment dates for companies paying more than EUR 200,000 corporation tax on …