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Think global, act local

(ENG) President Bronislaw Komorowski has supported the need for flexible working time signed an act amending the Labour Code and the Law on Trade Unions. Employers in Poland with great satisfaction adopt these changes, as the new rules will facilitate the organization of working time, and thus have a positive impact on the situation of companies and their employees.

Longer trading period and introduction of variable hours constitute the most important draft amendments to the Labour Code adopted by the government. The draft amendment complies with the proposals presented by the Prime Minister Donald Tusk in the so-called second expose.

(ENG) The Portuguese government is seeking to cut the corporate income tax rate to 20% from the current 31.5% in the 2014- 2018 period, in an effort to attract new investments in the country. The proposed changes to the CIT law, if approved, are expected to be enacted in 2014.

In Portugal the standard corporate tax in 2013 is with an additional surtax of 3%-5% for income exceeding EUR 1.5 million and of up to 1.5% municipal tax making a total of 29.5%-31.5%. Companies in the free trade zone of Azores are eligible for a reduced tax rate of 17.5%.

The average corporate rate in the European Union is 23.5% and it is 26.1% in the euro zone.

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