Deduction of unemployment insurance premiums

Unemployment insurance premiums withheld on the basis of the Unemployment Insurance Act shall be deducted from the income received by a resident of another Contracting State. To receive the said basic exemption, it is not obligatory to submit an income tax return for a resident natural person because the deduction is made in Annex 2 to Form TSD already when making payment.
 

 

27.01.2016