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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Last updated: 13.11.2025

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