News in tax and accounting 01/2024

Contents:

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1. Claiming the tax bonus on paid interest and the tax bonus on an increased housing-loan instalment

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2. Additional claiming of the child tax bonus under Section 33(8) of the Income Tax Act

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3. In brief:

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• the health insurance contribution rate increases from 1 January 2024

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• on 26 January 2024, the interdepartmental comment procedure began for the draft Ministry of Finance measure No. MF/005391/2024-74 amending the Ministry of Finance measure of 16 December 2002 No. 23054/2002-92 on accounting procedures and the framework chart of accounts for businesses using double-entry bookkeeping

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• information on corporate income tax for 2023. More information is available in the attached newsletter.