Interest rate for the carryforward of deficits and surplus tax-free income


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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 interest rate is 0,8 percent [(0,50 + 0,5) * (1-0,25)]. 

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