The income tax rate applicable to legal persons and legal entities that maintain double-entry books
according to the Code for the Tax Recording of Transactions will continue to be 26% (regardless of
the legal form of the entity, i.e. SA, EPE, IKE, general or limited partnership, etc.). The rate for legal
persons that maintain single-entry books will be 26% for taxable income up to EUR 50,000 and 33%
on income in excess of that amount.