The National Court has recently issued a ruling that relaxes the conditions for companies to deduct the salary of directors and administrators as an expense.
The National Court already issued a ruling earlier this year that represents a further step in favor of the possibility for self-employed business owners to deduct the salary of the company’s directors and administrators in the Corporate Tax. Although these remunerations are included as “deductible expenses” in the law of this tax, the Treasury has been applying dozens of conditions strictly for years, which represent an obstacle for thousands of companies to apply this deduction.
