Tax Reform 2009

In March this year the Tax Reform 2009 was enacted. The tax rates on salaries and income have been reduced, retroactively as of 1 January 2009. In addition, a four-step-programme has entered into force to support families with children. For entrepreneurs, from 2010 onwards a tax free amount for profits of 13 % is going to replace the hitherto existing equity capital stimulation mechanism. Moreover, the tax deductibility of donations for humanitarian purposes, for development cooperation and emergency aid has been enacted as from 2009.

• Measures of the Tax Reform Law 2009
• Tax Rate Reduction in Detail
• Benefits for Families with Children
• Deductibility of Humanitarian Donations
• Contributions to Religious Denominations
• Abolishment of Stock Options
• Support for Businesses

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