Specifications upon taxation with income tax

On this page, we have gathered explanations for companies, which help to determine whether their actions are in accordance with the law when making transactions or participating in chains of transactions.

Below, we explain the measures against profit tax evasion set out in the Income Tax Act and result from Council Directive (EU) 2016/1164 (Anti-Tax Avoidance Directive, ATAD) and Council Directive (EU) 2017/952 (ATAD2).

Handbook “Specifications upon taxation with income tax”

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    Declaration and payment of income tax

    Income tax on the surplus borrowing cost (§ 542 of the Income Tax Act) is subject to declaration in Annex 6 of the tax declaration form TSD with the code “6080”.

    The TSD declaration is submitted and the tax liability is paid by the 10th day of the month following the taxable period.

    Last updated on 08.01.2025

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    Last updated: 13.11.2025

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