Tax relief for children
December 8, 2021 Labor market and social policy, Social dialogue
According to Art. 49, para. 1 of the Personal Income Tax Act, the employer shall, by January 31st of the following tax year, calculate the annual tax base (GAT), reduced by the provisions of para. 3 tax reliefs, and determines the annual amount of the tax, when as of December 31st of the tax year …