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Memorandum of Amendment to 2023 Tax Plan: includes cap on deductible gifts, relaxation of work-related costs rules

October 5, 2022

Both the memorandum and its overall content had already been announced on Budget Day.

Budget Day 2022: changes to payroll taxes and labor market developments

September 21, 2022

In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions and labor market developments.

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