Published in the numbered

The incentive certificate and has used the cash capital increase in the investment of an industrial facility with an investment incentive certificate the discount rate will be limited to the amount used in the investment. will be considered as. If of ABC A shares are traded on the stock exchange if it meets the cash capital increase with cash brought from abroad if it has an investment incentive certificate and if it has used the cash capital increase in the investment of an industrial facility with an investment incentive certificate. will consider the discount rate.

Limitations on Discount Application With the BKK numbered the following restrictions have been introduced to the discount application For capital companies or more of whose Austria Phone Numbers List income consists of passive income such as interest dividend rent license fee securities sales income other than commercial agricultural or freelance activities carried out through capital organization and personnel employment commensurate with the companys activity For capital companies or more of whose total assets consist of affiliated securities subsidiaries and participation shares Limited to the amount corresponding.





To the portion of the increased cash capital invested as capital in other companies or made available as a loan For capital companies investing in land and land limited to the amount corresponding to the land and land investment The discount rate will be applied as. Period in which the discount will be taken into account Since the commercial loans interest rate last announced by the CBRT for the relevant year will be taken into account in calculating the discount amount for cash capital increase it is possible to benefit from this discount only in the th temporary taxation period of the provisional tax periods for and before of the amendment made by Law No.