On 29 November 2012, the Law enacting the 2013 Tax Package (Law) was gazetted. The most important features of the Law regarding corporate taxation (Law on Corporate Income Tax and Dividend Tax, Law 1996/LXXXI) are as follows:
Reported intangible assets
Gains from the disposal of self-developed intangible assets will be covered by the exemption currently provided only for acquired intangible assets. The 60-day reporting and the 1-year holding obligations must be kept in line with t…