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Practical Handbook for Companies 2025.
Chapter 5. Settlement of Corporation Tax: Calculation of the taxable base
Taxable base after capitalisation reserve and offsetting tax losses (box 00552)

Practical Handbook for Companies 2025.

Capitalisation reserve

Regulation: Article 25 LIS

Scope
Requirements
Incentive Calculation
Incompatibility
Non-compliance with requirements
Filling in form 200
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Updated webpage: June 2, 2026