After the expiry of the assessment period (calendar half-year as of 31 December 2023), the tax office again announced changes to a well-known incentive tool, i.e. the tax reliability index for tax entities.
Tax reliability index notifications were sent by 31 January 2024 to tax entities that had become rated due to the expiration of two years from the end of the year in which the tax entities had been registered for income tax, and to those tax entities that had been previously sent a tax reliability index notification and, at the same time, whose tax reliability index had changed (improved or worsened) or that had become unrated.
