If introduced it will probably affect only few and I doubt it will solve their budget deficit issue:
The question is whether and how it will be calculated for entities that haven't filed a tax return in the 5 previous years.
Yes good question the calculation needs 2019 2020 2021 and 2022, if I understood it should add a tax of 33% on excess profits of 2022 compared to 120%*weighted average 2019..2021
Either it would mention exemption for startups either it would take the average on the years where the company exists
It would mean a marginal tax of 43% on these profits as there is already the 10CT
I Thought that it was not possible to retroactively raise tax there, that the tax for the fiscal year
of 2023 were already set as not having been modified before 31st december 2022 (was told it by an accountant)
However it is really surprising to see they could retroactively tax year not only 2023 (current exercice) but also 2022 !?!
It seems really dangerous if they can decide after wards to tax you 43%
It seems everyone would be targetted, from the shop selling pizza to the bank