8.3. General tax base and savings tax base

(arts. 44, 45, 46, 47 and 48 Law)

The taxpayer's income will be classified as general income or savings income.

Depending on the income classification, the tax base will be divided into two parts: general tax base and savings tax base.

1. 8.3.1. General tax base
2. 8.3.2. Offsetting negative items in the general tax base
3. 8.3.3. Savings tax base
4. 8.3.4. Offsetting negative items in the savings tax base
5. 8.3.5. Compensation rules in joint taxation