Impact assessment of the top-up tax rules for large corporate groups

2025-12-03 · 2025/26:SkU5 p.2

The question is whether the government should be tasked with carrying out a comprehensive impact assessment of how the top-up tax law has been implemented - including companies' administrative costs and scope for simplification - or whether the further completion of the rules should be accepted without such an assessment.

Committee proposal adopted, 174–128

VSMPCLKDMSD
YesNoAbstainAbsent

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