Since 1 January 2019, an amended stipulation of article 6 paragraph 12 of the income tax act has been in operation, which affects calculation of the tax base for employees, who are subject to the obligatory insurance system in the EU, EEA and Switzerland. For more information, see also our article here.

The interpretation of this stipulation has been specified at the last Coordination Committee meeting of the Chamber of Tax Consultants and the General Financial Directorate.

The General Financial Directorate specified more closely what, according to their opinion, is the “same type” of foreign insurance stated in article 6 paragraph 12 of the income tax act, how to proceed in situations, when the taxpayer does not have a confirmation of liability to foreign legal regulations available yet, and also how to proceed to making possible additional corrections, for example.

We are available for your questions regarding this topic. We will also be happy to help you with a correct adjustment of wage calculations.