The following survey aims at providing a high level scan on the applicability of the new measure that has been announced by the Minister of Finance on 20 March 2024 in respect of the exemption of withholding taxes for employees working in a shift regime.
This survey cannot be regarded as advice or guidance on which you should rely on for your specific context. By participating in this survey, you agree that the outcome of this survey should not be treated as a legal or tax advice and that PwC cannot be held liable in any way or form for any further actions that you may decide to pursue or refrain from in the context of the withholding tax exemption for night and shift work.
