Interest rate for calculation of normal price in the event of non-standard payment terms


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The rate applies for the income year 2016

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.

By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

The daily interest rate is 0,003 percent ((0,50 + 0,5) / 365).

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