| CHAPTER 10 Tax Law and Accounting Compliance | Page 323 | |
| 1. Corporate Taxes | Page 323 | |
| 1.1. F-Tax Certificate | Page 323 | |
| 1.2. VAT (Moms) | Page 324 | |
| 1.3. Corporate Income Tax | Page 326 | |
| 1.4. CFC Rules | Page 327 | |
| 2. Payroll Taxes | Page 327 | |
| 2.1. Social Tax (Employer’s Contributions) | Page 328 | |
| 2.2. Withholding Tax and Income Tax | Page 329 | |
| 2.3. Employer Tax Declaration and Consequences of a Failure to File | Page 333 | |
| 3. Tax Treatment of Benefits | Page 334 | |
| 3.1. Travel Insurance Related to Business Trips | Page 335 | |
| 3.2. Working Tools (Goods and Services) Up to a Certain Limit | Page 335 | |
| 3.3. Uniforms and Working Clothes | Page 335 | |
| 3.4. Staff Welfare Benefits if the Benefits are Available to All Employees | Page 335 | |
| 3.5. Staff Discounts | Page 336 | |
| 3.6. Gifts to Employees | Page 336 | |
| 3.7. Education in Certain Cases | Page 337 | |
| 3.8. Healthcare that Is Not Publicly Financed (Private Care) | Page 337 | |
| 3.9. Healthcare and Medication in a Foreign Country | Page 337 | |
| 3.10. Vaccination | Page 337 | |
| 3.11. Company Healthcare | Page 338 | |
| 3.12. Rehabilitation | Page 338 | |
| 3.13. Group Life Insurance | Page 338 | |
| 3.14. Group Health Insurance | Page 338 | |
| 3.15. Travel Expenses in Certain Cases | Page 338 | |
| 3.16. Traktamente (Per Diem) | Page 339 | |
| 4. Taxable Benefits | Page 339 | |
| 4.1. Travel Expenses To and From Work | Page 340 | |
| 4.2. Mileage | Page 340 | |
| 4.3. Food Allowances | Page 340 | |
| 4.4. Compensation by Shares or Stock Options | Page 341 | |
| 4.5. Restricted Shares | Page 343 | |
| 4.6. Pensions | Page 344 | |
| 4.7. Housing Allowance | Page 344 | |
| 4.8. Double Housing | Page 344 | |
| 4.9. Miscellaneous Expenses | Page 345 | |
| 5. Dividends to Non-Residents | Page 345 | |
| 6. Other Taxes | Page 345 | |
| 7. Close Company Taxation Rules | Page 345 | |
| 8. Tax Arrears and Collection | Page 347 | |
| 9. Bookkeeping Obligation | Page 347 | |
| 9.1. BAS Accounts Structure | Page 348 | |
| 10. Annual Audit | Page 349 | |
| 11. Case Study: Benefits – Shares and Options | Page 351 |
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