As we know, from next year, dividends will be taxed at the rate of 8%, which is provided for by Decree 16/2022 (regarding tax increases).

However, in this regard, the Budget and Finance Committee of the Chamber of Deputies introduced an amendment: “In the case of distribution of dividends based on interim financial statements prepared during 2022, the tax rate on dividends is 5%, without recalculation of the tax on dividends, respectively, after they are arranged on the basis of of the annual financial statements for the 2022 fiscal year, approved in accordance with the law.”

In essence, this amendment clarifies a question that many have been asking themselves as they consider next year’s 8% tax.

After the amendment is adopted, it must be sent to the plenary session.