Other taxes on production

Définitions

Dernière mise à jour le :03/09/2021

Définition

Other taxes on production (D29) consist all taxes that enterprises incur as a result of engaging in production, independent of the quantity or value of the goods and services produced or sold. Other taxes on production may be payable on the land, fixed assets or labour employed or certain activities or transactions.

The taxes on production mainly comprise the payroll tax, compensatory payments related to transport, the territorial economic contribution, taxes on land and buildings.