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Wyniki wyszukiwania dla: INVESTMENT FUNDS

  • Income tax rates for special activities in Czech Republic

    Dane Badawcze
    open access

    The standard corporate income tax rate is 19%. Since 2015, the tax rates for special activities have changed as follows: the tax rate for pension funds is 0% (with some exemption); The tax regulations define a new so-called "Basic investment fund" and only that particular fund can benefit from the lower tax rate of 5%. Other mutual funds that do not...