Profit-Sharing Premium (prime participative)
03 March 2021
As indicated in our payroll alert of 2 November 2020 about the draft law regarding the State budget for 2021¹, this law² has introduced a new article 115 no. 13a regarding the profit-sharing premium into the modified law of 4 December 1967 on income tax (LIR). On 11 February 2021, the tax authorities have published a circular LIR no. 115/12 as well as FAQ, with useful clarifications.
Please find below more information.
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¹ Draft law no. 7666
² Law of 19 December 2020 regarding the budget of State revenues and expenses for the year 2021