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User manual for filing
Form 100. Personal Income Tax Return Declaration 2017
8. Fill in Income Tax return (II)
8.1. Special procedures
8.1.3. Imputations of positive income in the international tax transparency regime

Form 100. Personal Income Tax Return Declaration 2017

8.1.3.2. Completion

8.1.3.2.3. Imputation of positive income
8.1.3.2.2. Chosen imputation criterion
8.1.3.2.1. Non-resident entities and participating taxpayers

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Updated webpage: October 23, 2023