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In accordance with the decision of the Parliament:
In the Income Tax Act (1535/1992) And the mathematical value of the share of the share of the share of the share of the share of the share of the share of the share of the share of the shares, as well as the value of the property tax on which the property tax is based, shall be calculated in accordance with Provides.
The mathematical value of the tax year of the domestic company referred to in Article 33b of the Income Tax Act shall be calculated on the basis of the adjusted net assets of the company in the year preceding the year preceding the tax year. The net assets of the company are obtained by deducting the company's assets from its assets.
The company's assets include the company's use, exchange, investment and financial assets as well as other assets and long-acting expenditure with asset value. However, as a warning, the accounting law (1336/1997) Section 18 of Chapter 5 Are based on arithmetic.
The debt is considered to be items marked on the liabilities side of the balance sheet. The debt shall also be considered as:
(1) the liability of the insurance institution and the pension liability calculated on the basis of the technical criteria arising from pension liabilities of the pension fund and other pension institution;
(2) Law on the taxation of economic activity Article 48a (360/1968) To improve the solvency of an insurance company carrying out a statutory pension insurance activity;
(3) the capital loan where it is of an economic nature foreign capital.
No deferred tax liability in accordance with Article 18 of Chapter 5 of the Accounting Act shall be considered as a liability.
The value of the receivables shall be valued at the nominal value and the cost of other financial assets, both of which have been subject to impairment deductions as referred to in Article 17 of the Income Tax Act. However, the valuation of the foreign currency is considered to be a value within the meaning of Section 3 of Chapter 5 of the Accounting Act.
The value of the assets is considered to be a cost minus the impairment reduction referred to in Article 28 (1) of the Income Tax Act.
The value of the investment property shall be deemed to be the sum of the value of the mark-up referred to in Article 5 (6) of the Law on the taxing of the business income and of the business income minus the impairment reduction referred to in Article 29 of that Act.
At the end of the fiscal year, the value of the assets and of long-acting expenditure having an asset value shall be deemed to be the value of the income tax.
By way of derogation from paragraphs 1 and 4, the building and the structure of a non-change or investment property shall be valued at the reference value of the year preceding the fiscal year if it is larger than the cost. The value of the forest shall be considered as the value referred to in Article 7 and the value of the agricultural land as the reference value in Article 20, the property tax code Article 3 (654/1992) As the reference value of the other property referred to in Chapter 5 of this Act, and as a reference value for other real estate. (10.11.2006/966)
By way of derogation from paragraphs 1 and 4, non-market-listed securities and investment fund shares, as well as shares in the company referred to in this Chapter, are valued, by way of derogation from paragraphs 1 and 4, in the preceding year, For the reference value referred to in Article 5 or 5a, if it is higher than the aggregate non-delected acquisition. However, the shares of a real estate limited company which is acquired on or after 1 January 2006, as acquired by a housing stock company acquired or acquired after that date, are valued at the rate of purchase, plus their price By means of a repurchase reserve. (10.11.2006/966)
Goods other than economic activities shall be valued accordingly, mutatis mutandis, within the meaning of this Article.
If the financial year of the company ends on 30 September or before, the reference value of the company's property, the building and the structure of the company, as well as the sum of the securities as a reference value for the purposes of this Article shall be considered to be, by way of derogation from paragraphs 5 and 6, the tax year The reference value of the year preceding the previous year.
The reference value of a publicly traded security shall be 70 % of the final balance sheet of the security balance sheet date.
For the purposes of this Article, a publicly traded security means a security and a derivative contract which is traded in the law on trading in financial instruments (19/08/2012) Within the meaning of the regulated market or other regulated and controlled market outside the European Economic Area. (14.12.2012/777)
Investment fund rules Article 2 (4) of the The reference value of the investment fund referred to in paragraphs 2 and 10 shall be equal to 70 % of the fair value.
The reference value of a share of a non-listed company shall be calculated in accordance with the provisions relating to the calculation of the mathematical value in accordance with paragraphs 2 to 5.
For the purpose of calculating the reference value, the net assets shall be deducted from the financial year to be distributed. The reference value shall not exceed 50 % above the reference value of the previous year. If the reference value of the previous year is zero, the average value of the tax year and the reference value of the previous year shall be considered as a benchmark.
The increase and reduction of share capital during the fiscal year, the redemption of the company's shares and other acquisition and disposal of shares and the change in the nominal value of the share or the change in the book value shall be taken in the calculation of the share reference value If the subscription period for the shares has expired or the shares have been acquired or surrendered before the end of the fiscal year or if any other change has been entered in the trade register before the end of the tax year. The net assets of the company shall be calculated in such a way as to add to the net assets the new paid-up capital and the amount resulting from the transfer of shares, and to reduce the redemption and acquisition of share capital and the acquisition of shares The amount paid to the company's shareholders.
The share benchmark is obtained by dividing the new net assets by the new number of shares.
The reference value for the preceding year shall be converted at the time of the comparison of the reference value, with the addition of a new paid-up capital to the aggregate benchmark of the previous year's shares, and a reduction in the share capital The amount of capital paid to the shareholders of the company as a result of the reduction and acquisition of the shares. The new share stock thus obtained shall be divided by a new number of shares.
The benchmark for the shares of the share company which is acquired by the company prior to 1 January 2006 for the management of the shares and the settled immovable property of the holding company is the property tax law. (1537/1992) The tax value calculated in 2005.
The reference value of a share of a non-listed foreign company shall be calculated in accordance with the provisions of Article 5 mutatis mutandis.
The reference value of the forest shall be considered the average annual yield of the forest multiplied by the figure of 10. The forest consists of ground and wood.
A land used or intended to grow wood is a land used or intended to grow wood, with an average increase in the average size of trees suitable for growth to be at least 1 cubic metres per hectare during the cycle leading to the highest average yield. Poetry in a year. This is the worst country in the world to read as a wasteland. (10.11.2006/966)
The annual average annual forest yield per hectare is fixed by the tax administration per hectare, with the change in the average purity of the municipality's fiscal year 2005 compared with the change in the consumer price index since September 2005 A fiscal year to September. (11.06.2010/505)
If, as a result of the change in the division of municipalities during the fiscal year, the last average annual income of the forest is different in different parts of the municipality, the latter's average annual rate of return shall be considered to be the The weighted average of the areas.
The liabilities of the company are valued at their nominal value. If the debt is indexed to the index or other benchmark, its value shall be considered to have changed the value of the benchmark. Liabilities to non-residents denominated in foreign currency are valued within the meaning of Section 3 of Chapter 5 of the Accounting Act.
The actuarial value of the share is calculated by dividing the amount of the revised net assets by the number of shares outside the company. The shares of the company's cash and otherwise acquired own shares shall be excluded from the calculation of the mathematical value.
A new company which cannot be deemed to have existed for the purpose of maintaining an existing movement, profession, agriculture or forestry, or a group or entity whose first financial year has not been completed before the beginning of the fiscal year, The nominal value of the share or, in the absence of a nominal value, the nominal value of the share or, where appropriate, the nominal value of the company or its shareholder, or a subscription price higher than the nominal value of the stock.
If the assets and liabilities of the activities previously carried out have been transferred to a limited liability company, the net assets of the company shall be calculated on the basis of the change in the mode of operation of the last financial year preceding the fiscal year. Based on. If only part of the assets and liabilities have been transferred to the company, only the transferred assets and liabilities are taken into account in the calculation of the company's net assets.
Where an increase in the share capital has taken place after the end of the last financial year preceding the beginning of the fiscal year, the mathematical value of the new shares recorded in the context of an increase shall be considered as the nominal value of the share. In the absence of a nominal value, the accounting value of the share shall be deemed to be the value of the stock, or the price of the nominal value or the accounting value of the company or its shareholder.
The merger, distribution and other similar changes shall be taken into account for the calculation of the mathematical value.
If the merger has entered into force by the end of the financial year for which the dividend is allocated, and if the dividend is to be drawn up within the calendar year in which the financial year is closed, the new entity receiving the acquiring company and the combination The net assets of the company are calculated by adding the net assets of the acquiring company and the merging companies. However, the assets of the acquiring company are not included in the shares of the merging company. If the consideration of the merger takes place outside the shares of the acquiring company, this shall also be taken into account for the purposes of reducing the assets of the acquiring company. The actuarial value of the share is obtained by dividing the net assets thus obtained by the number of shares outside the acquiring company or the new company that was created.
The distribution of the company shall be taken into account for the calculation of the mathematical value of the share of the acquiring and receiving company, as appropriate, as provided for in paragraph 2.
By way of derogation from the tax procedure (188/1995) Shall be subject to an appeal against the mathematical value of the share, including the limited liability company the value of which is at issue.
The net asset value of the business activities referred to in Articles 38 and 40 of the Income Tax Act is the residual amount resulting from the reduction of the liabilities of the undertaking's business activities.
The economic activities of the economic group referred to in Article 4 (1) (1) of the Income Tax Act shall not be regarded as assets of the grouping's shareholders.
In the case of a natural or domestic estate, the withholding tax shall not be regarded as assets of a natural or domestic estate (1341/1990) , and not a deposit within the meaning of that law, even where interest has not been paid on the deposit, nor in the law on the relief of deposits and bonds (206/1988) Of a tax-free deposit facility. The same shall apply to the corresponding deposits in the European Economic Area and the interest paid by the public body or accounting officer in the European Economic Area, issued in the European Economic Area, Bonds.
No capital and reserves of the undertaking or any of the reserves other than those referred to in Article 2 (3) (2) shall be considered as a liability.
In addition, the liability for deposits and bonds referred to in paragraph 3 shall not be considered as a liability.
The assets of the company shall be valued as provided for in Article 3 (1) to (6).
The liabilities of the undertaking shall be valued as provided for in Article 8.
In situations other than those referred to in this Chapter, the assets belonging to the undertaking's assets are valued at the fair value that it had at the end of the fiscal year in the owner's possession and where the property was. The value of the assets is the likely transfer of assets.
The net worth of agriculture, as referred to in Articles 38 and 39 of the Income Tax Act, is the residual amount resulting from the reduction of agricultural assets.
The agricultural funds shall not be read:
(1) financial assets and assets;
(2) the value of a holding within the meaning of Article 31 (1) of this Law; (10.11.2006/966)
(3) domestic animals kept for agricultural production purposes;
(4) products derived from agricultural products by a taxable person;
(5) seeds, fertilisers, violence and other similar articles obtained for agricultural purposes;
(6) the rights granted to the farmer and confirmed by CAP.
The value of the agricultural land and its vegetation is considered to be the average annual yield of agricultural land multiplied by seven figures. Agricultural land is considered to be a permanent agricultural field, a garden and a natural and natural pasture. (10.11.2006/966)
Permanent agricultural use shall be deemed to have ended in the region where the area has been introduced or has been unused for ten years. If an unafforestation agricultural land has been contracted to limit the use of land for a fixed period, an unafforestation agricultural land shall be considered to be in use in agricultural use for the duration of the agreement. (10.11.2006/966)
Each year, the tax administration shall set the average annual yield per hectare per hectare, broken down by municipality, in such a way that the change compared to the average annual average yield fixed corresponds to the change in the consumer price index for the year preceding the fiscal year September to September of tax year. (11.06.2010/505)
If, as a result of the change in the division of municipalities during the fiscal year, the last average annual income in the field is different in different parts of the municipality, the last consolidated annual income in the field is considered to be the The weighted average of the areas.
The value added per hectare per hectare of the tax administration is added to the value of the hidden agricultural land. The addition of the drainage allowance is confirmed by the fact that its change in comparison with the last set of drainage limits corresponds to the change in the consumer price index from September to September of the year preceding the fiscal year. (11.06.2010/505)
The value of the building site for the agricultural production structure shall be determined by multiplying the value determined by Article 20 of the corresponding agricultural area by four. The construction site comprises the country under the building and the yard in its immediate vicinity.
The value of the building site of the agricultural building shall be as provided for in Article 29.
The value of the agricultural building shall be as provided for in Article 30.
The value of the agricultural production structure or structure shall be considered as income tax at the end of the fiscal year, without removing the part of the acquisition of the building and the structure.
At the end of the tax year, the value of CAP as a farm payment entitlement shall be considered as the value of the income tax which is not eliminated in the income tax.
At the end of the tax year, the value of agricultural machinery, equipment and equipment shall be considered to be a part of the cost of the acquisition of assets, excluding any higher than the fair value.
The value of the agricultural share shall be the reference value referred to in Articles 4 to 6.
The value of the share of the agricultural cooperative is equal to the amount of the contribution. Where there are specific advantages linked to ownership, which require a derogation from this procedure, the tax value may be fixed, if necessary, in accordance with the calculation of the mathematical value of the share.
In situations other than those referred to in this Chapter, agricultural assets are valued at the fair value it had at the end of the tax year at the place of the owner and where the property was. The value of the assets is the likely transfer of assets.
The tax value of the property is laid down separately for the ground and buildings.
When determining the value of the soil, account shall be taken of the intended use of the property, the right to build, location, transport, suitability for construction purposes, the degree of preparation of municipal works and the quality and location of the property. A reasonable price level found on the basis of prices paid in the free trade in the place of free trade in normal conditions. The ground is also based on a land-based area of construction which has been set up. The tax value of the soil shall also include the right to hydroelectric power built or under construction.
The value of the land on which the taxable person has sold and may continue to sell land for construction purposes shall be determined in accordance with the provisions of paragraph 1 mutatis mutandis. In addition, account shall be taken of the land used for the construction site and the portion of land used as general areas, and the time to be evaluated before the country is likely to be used as a construction site.
If the property or construction site of the property has not been exhausted and the value of the buildings in question is low compared to the value of the property, the value of the property shall be reduced reasonably.
For each municipality, the tax administration lays down, for each municipality, the more detailed calculation criteria for calculating the tax value of the construction country. The tax administration may limit the annual increase in the tax values resulting from the change in the basis of calculation. (11.06.2010/505)
The value of the building, the structure and the hydroelectric power station shall be deemed to be repurchase value less than the following annual reductions:
(1) wooden housing, office and other comparable building of 1,25 % and equivalent to 1 %;
2) a wooden store, storage, factory, workshop, economic and other comparable building and other than a hydroelectric power station of 5 % and equivalent to 4 %;
3) storage and other construction of 10 %;
(4) building, dam, pool and other buildings belonging to a hydroelectric power station 1 %;
(5) immediately a building or building serving a nuclear power plant at 2,5 %;
6) the building and the structure of a wind power plant of 2,5 %.
The decree of the Ministry of Finance provides for greater precision in the calculation of the repurchase value.
If the building or structure is damaged or otherwise lost more than the value of the age reduction required, the replacement value shall be reduced by the amount corresponding to the depreciation. If the building or structure has undergone basic improvements or substantial maintenance work after its completion, the age reduction shall be reduced.
Notwithstanding the provisions of paragraph 1, the value of the building or structure in use shall not be less than 20 % of the repurchase value of the building or structure. However, the value of the residential building shall be at least 30 %, as well as the buildings and structures referred to in paragraph 1, points 4 to 6, at least 40 % of their replacement value.
L to 82/2012 Article 30 entered into force on 1 December 2013. The previous wording reads:
The value of the building, the structure and the hydroelectric power station shall be deemed to be repurchase value less than the following annual reductions:
1) housing, office and other comparable building: wood of 1.25 % and 1 % by stone;
2) store, storage, factory, workshop, economic and other comparable building and non-hydroelectric power station: wood 5 % and stone 4 %;
3) storage and other construction of 10 %;
(4) building, dam, pool and other construction of a hydroelectric power station 1 %;
(5) immediately a building or building serving a nuclear power plant at 2.5 %.
The decree of the Ministry of Finance provides for greater precision in the calculation of the repurchase value.
If the building or structure is damaged or otherwise lost more than the value of the age reduction required, the replacement value shall be reduced by the amount corresponding to the depreciation. If the building or structure has undergone basic improvements or substantial maintenance work after its completion, the age reduction shall be reduced.
Notwithstanding the provisions of paragraph 1, the value of the building or structure in use shall not be less than 20 % of the repurchase value of the building or structure. However, the value of the buildings and structures referred to in paragraph 1 (4) and (5) shall always be deemed to be at least 40 % of their replacement value.
The value of the stone, gravel, clay and peat intake, or any other similar advantage used for purposes other than agriculture or forestry, shall be considered to be the value of the capital that it has at the end of the fiscal year, calculated on the basis of the clean income from the benefit, According to the likely duration of the benefit and the interest rate of 8 %.
By way of derogation from this Chapter, the agricultural and forestry sector shall be considered:
(1) the tax value of the production structure in the income tax scheme at the end of the tax year, without removing the part of the acquisition cost of the building and the structure; and
(2) the value of the construction site of the production building, comprising the value of the land under the building of the land under the building and the yard in its immediate vicinity, multiplied by Article 20, multiplied by four.
The country of the rest of the farm economy is considered to be zero.
The rest of the agricultural economy is considered to be an area which does not regularly receive income from agriculture or forestry. Such areas include, for example, land and forestry wasteland, at least 10 metres wide open lines of power transmission lines and half of the edge zone, and at least five metres wide, pipelines and necessary Areas of the built roads with hand-bearing. The private road shall include areas corresponding to actual land use, such as driving, silicon, seed, and the 0,5 metre-wide edges of the side of the side of the side of the side of the side of the side of the road, which is limited to the land.
If the sum of the tax values of components and benefits subject to real estate tax is higher than the aggregate fair value of these units and benefits, the value of the real estate tax components and benefits shall be considered to be the value of the property tax.
A fair value means the fair value that the assets held at the end of the fiscal year in the possession of the owner and the place where the property was, or the likely transfer of assets, if it is above the above value.
This Act shall enter into force on 1 January 2006.
By or after 1 January 2006 of the company, no later than 30 September 2006, the revised net assets for the financial year ending on 30 September 2006 shall be calculated as the reference value for the share referred to in Articles 5 and 6. Asset tax law calculated on the basis of the annual accounts for the financial year ended in 2004 (1537/1992) Of the Directive. On 1 October 2006 or after the company, no later than 30 September 2007 at the latest, the calculation of the net assets in accordance with the annual accounts for the financial year ending on 30 September 2007 shall be considered as a reference value for the share company referred to in Articles 5 and 6. On the basis of the annual accounts for the financial year ending 2005, the tax value referred to in the asset tax law is calculated.
For the calculation of the net assets in accordance with the annual accounts for the financial year ending in 2006, the share benchmark referred to in Articles 5 and 6 shall be considered as a reference for the calculation of the stock company's annual accounts for the financial year ended in 2005. The tax value referred to in the asset tax law.
The reference value for 2007 of the tax year 2007 referred to in Article 5 of this Law shall not exceed 50 % of the tax value of the equity share referred to in the asset tax law, calculated on the basis of the annual accounts for the financial year ending in 2005.
THEY 144/2005 , VaVM 44/2005, EV 218/2005This Act shall enter into force on 1 January 2007.
The law shall apply for the first time in the taxable amount for the year 2006.
THEY 117/2006 , VaVM 17/2006, EV 133/2006
This Act shall enter into force on 9 November 2007.
THEY 59/2007 , VaVM 9/2007, EV 40/2007
This Act shall enter into force on 1 September 2010.
THEY 288/2009 , VaVM 12/2010, EV 37/2010
This Act shall enter into force on 1 January 2013.
THEY 32/2012 , TaVM 11/2012, EV 117/2012
This Act shall enter into force on 1 December 2013.
The law applies for the first time when determining the tax value for 2013.
THEY 76/2013 , THEY 102/2013 , VaVM 18/2013, EV 123/2013
