The tax regulations for 2026 bring significant changes across many areas, from corporate financial planning to investment decisions. Our specialists have assessed their likely impact on businesses.
The tax regulations for 2026 are set to affect not only companies’ filing processes but also their medium-term investment decisions. Their scope extends across a broad area, from corporate income tax practice to incentive mechanisms.
The most pronounced impact will be felt by companies that make heavy use of exemptions and deductions. Because their effective tax burden will rise, existing tax planning arrangements need to be reviewed.
For companies at the investment stage, the scope of investment incentive certificates and the calculation of reduced corporate income tax come to the fore. In projects involving large investment amounts, the effect of the regulation on the payback period should be modelled on a project-by-project basis.
The details of implementation are expected to be clarified through secondary legislation. Following the general communiqués and circulars to be published in this period closely will prevent incorrect application.
