24.09.2020
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Overpaid solidarity tax: refund to employer (3/29/20)

Social insurance Tax
The State Revenue Service (“SRS”) is in the process of refunding solidarity tax (“ST”) overpaid by companies. This article serves as a reminder that an ST overpay, assessment procedures and refund deadlines raise a number of questions, such as how a refund of ST for 2019 that is received this year should be recognised in the books, and points to consider when it comes to timing a future reorganisation or liquidation.

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