Applications for advance rulings
Advance rulings are a useful way to ascertain the standpoint of the tax authorities on a specific action or measure before going ahead with it. This can help avoid inconvenient differences in interpretation with the tax authorities later. If the interest involved is of considerable importance for the taxpayer, and the arrangement in question involves questions that are subject to interpretation, applying for a preliminary ruling can even be imperative.
Advance rulings can be applied for on many types of tax, such as:
- Income Tax
- Value Added Tax
- Inheritance and Gift Tax
- Transfer Tax
- Property Tax
- Preliminary tax holding and employer’s social contributions
Our experts are happy to help you with all questions related to advance rulings and decisions.