Deduction from the income of foreign experts

A special committee reviews applications and assesses whether a given foreign specialist meets the requirements of the law and regulations for an income tax deduction.

The committee is composed of three members: one appointed by the Minister of Finance and Economic Affairs, one appointed by the Ministry of Culture, Innovation and Higher Education, and a third member who is appointed without nomination and serves as the chair of the committee. Alternate members are appointed in the same manner.

The committee reviews applications and evaluates, among other things, the applicant’s level of education, expertise, experience, and salary.

If the committee considers the applicant to meet the requirements of the law and regulations, it issues a confirmation to that effect; otherwise, the application is rejected. A copy of the confirmation of an approved application is sent to the Directorate of Internal Revenue.

The decision of the committee is final at the administrative level.