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The material benefit is taxable again

DATE: January 30, 2024 | AUTHOR: AT

Starting from January 1, 2024 the tax exemption of the material benefits lapses. The following material benefits received by an individual is subject to the personal income tax:

  • the difference between the price of goods or services sold between related parties and the market price;
  • the interest advantage on loans granted by the employer or another company or entrepreneur;
  • the difference between the purchase price of securities or derivatives and the market price.

новость 30.01.2024

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