From 2015 can the tax payer apply for remission of penalties and interests for delay assessed by tax authorities

Interest for delay and penalty which arise after the 1st of January 2015 can be partly or fully forgiven. The prerequisite is that the tax payer has been in the long term (3 years) fulfilling his or her legal obligation in the field of accounting, and in particular, towards the fiscal authority. A concrete course of actions of the fiscal authority in the approval process came into force in February 2015.