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As compared to the Fiscal Code so far, among others the 2010 version provides ground for:
- taxation of all tickets used as supplementary payments (meal tickets, holiday tickets, gift tickets)
- taxation of interest incomes (deposits and current accounts)
- taxation of compensation payments and assistance payments calculated in accordance with montly incomes, the average income salary or the average unit salary
- introduction of a 16% tax on earnings from transactions with financial assets held for more than a year (which have so far been taxed 1%)
- deductions are diminished for copyright incomes
- Tax on buildings is doubled to 30% for the first building beyond that of the one used as taxpayer's address. For a second building beyond the home address tax rises from 50% to 100%.
