Many companies offer their executives the opportunity to participate in group insurance retirement plans. These plans usually provide for the payment of premiums, both by the employer and the employee upon receipt of the sum of the insurance with any profits at the end of the program either in a lump sum or in the […]

According to article 298 of L.4738 / 2020: For the tax year 2020, the incomes provided in this article are exempted from the special solidarity contribution of article 43A of L.4172 / 2013 (see below), with the exception of the incomes from salaried work and pensions. If the income is determined in accordance with article […]

The Ministry of Finance is examining the suspension of evidence and electronic receipts due to a pandemic. For the electronic receipts there will be a regulation while for the presumptions according to a statement of the Minister of Finance “everything is evaluated, we will see the situation again next month in the quarter, in the […]

Significant tax incentives have been given to businesses to make advertising spending for both 2020 and 2021. Advertising costs included are: (a) posting in places legally intended for outdoor advertising, advertising and sponsorship, or for paid publications; or b) in the market of time or space, for the purpose of transmission or registration through the […]