Solidarity tax of financial organisations
The law with the modification of the Act on solidarity tax and endowment for improving the balance of the state budget introduces the solidarity tax of financial organisations. Each financial organisation that has a closed business annual report already on July 1, 2010 is obliged to establish, declare and pay the solidarity tax in year 2010. The financial organisation has to establish and declare its solidarity tax payment obligation till September 30, 2010, and it has to pay it in two instalments till September 30 and December 10, 2010.
The base and the extent of the solidarity tax are based on the data of the annual report of year 2009 and they are different in the case of the different financial organisations.
Financial organisations accounting according to business years other than the calendar year have to establish the base of the solidarity tax on the basis of the data of the business year that is closed with its last report available.
The established and declared solidarity tax has to be accounted at the expense of the profit before taxation of business year 2010. The financial organisations will have to pay a solidarity tax after the above tax base in years 2011 and 2012, the detailed conditions of which will be defined in a separate Act.
