Headings 2120 and 2320: The breakdown of contributions paid by employees and self-employed or non-employed is estimated, except for the healthcare fee of students in higher education included also into 2320 (in effect from 2021).
Headings 4110 and 4120: The breakdown of contributions paid by households and others is estimated.
Heading 4400: Negative values in Stamp duties are due to repayments during transition time from Stamp duties to Transfer tax.
Heading 5121: Negative items in Price difference compensations were due to subsidies under the price compensation scheme, which could be offset against any positive tax liability. Heading 5126: Negative values are due to repayments temporary bank tax.
Heading 5212: Prior to 1990, a part of the tax was paid by households.
Headings 2120 and 2320: The breakdown of contributions paid by employees and self-employed or non-employed is estimated, except for the healthcare fee of students in higher education included also into 2320 (in effect from 2021).
Headings 4110 and 4120: The breakdown of contributions paid by households and others is estimated.
Heading 4400: Negative values in Stamp duties are due to repayments during transition time from Stamp duties to Transfer tax.
Heading 5121: Negative items in Price difference compensations were due to subsidies under the price compensation scheme, which could be offset against any positive tax liability. Heading 5126: Negative values are due to repayments temporary bank tax.
Heading 5212: Prior to 1990, a part of the tax was paid by households.