Until 2001, the percentage of the investment that is deductible from taxable income
depends on the annual investment amount: the higher the investment, the lower the
deductible percentage of investment. This changed with the introduction of a fixed
deduction percentage of 55% in 2001. The deduction percentage no longer changed
along with the height of investments like the years before. As of 2005, this percentage
is lowered to 44% due to savings on the EIA budget. In 2005, the maximum
sum of the annual investment per entrepreneur or fiscal unit that could apply for
EIA is 108 million Euros. With an EIA deduction percentage of 44%, the net financial
profit for companies, resulting from lower corporate- or income tax, amounts to
about 13% of the total investment.
Until 2001, the percentage of the investment that is deductible from taxable incomedepends on the annual investment amount: the higher the investment, the lower thedeductible percentage of investment. This changed with the introduction of a fixeddeduction percentage of 55% in 2001. The deduction percentage no longer changedalong with the height of investments like the years before. As of 2005, this percentageis lowered to 44% due to savings on the EIA budget. In 2005, the maximumsum of the annual investment per entrepreneur or fiscal unit that could apply forEIA is 108 million Euros. With an EIA deduction percentage of 44%, the net financialprofit for companies, resulting from lower corporate- or income tax, amounts toabout 13% of the total investment.
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