Clarified details of the new type of corporate income tax allowance- Mazars Tax Newsletter 2017/15

As it has been known since the beginning of the year, a tax allowance is available in case of commissioning and operating investments serving energy-efficiency purposes.

Even though the most important rules have already been included in the version of the Corporate Income Tax Act (CIT Act) effective from 1 January 2017, the Government Decree containing the detailed rules applicable to the use of the allowance only came out recently.

Government Decree 176/2017. (VII. 4.) on the rules of implementation applicable to tax allowances for investments serving energy-efficiency purposes (hereinafter: the Government Decree) contains provisions pertaining to the application for the tax allowance, certifying the fact of improved energy-efficiency, and the taxpayers’ data disclosure obligations.

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Tax Newsletter 2017/15
Tax Newsletter 2017/15