In general, annual corporation tax returns must be filed no later than six months after the end of the financial year and by 1 September after the end of the financial year at the latest.
For companies with financial year equal to the calendar year, the tax returns are due on 30 June in the following year. Companies can, however, choose to have their financial year differing from the calendar year.
A financial year can begin at the earliest on 2 April in the calendar year preceding the calendar year that the financial year is replacing. Consequently, a financial year can begin at the latest on 1 April in the calendar that the financial year replaces.
A tax assessment will be issued after the filing of the tax return. This shows the assessed taxable income and the tax to be paid by the company.
The corporate tax rate is 22%.
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