8.3. General tax base and savings tax base

(Arts. 44, 45, 46, 47 And 48 Act)

The taxpayer's income will be classified as general income or as savings income.

Depending on the classification of the income, the taxable base will be divided into two parts, the general taxable base and the savings tax base

1. 8.3.1. General tax base
2. 8.3.2. Compensation of negative items in the general tax base
3. 8.3.3. Savings tax base
4. 8.3.4. Compensation of negative items in the savings tax base
5. 8.3.5. Joint taxation compensation rules