FRINGE BENEFITS TAX YEAR 2023 – RAISING THE THRESHOLD TO €3,000 – CONDITIONS
Article 40 of Decree-Law No. 48/2023 increases, for 2023, the non-taxable threshold of fringe benefits up to €3,000.00 Euro for employees with at least one dependent child for tax purposes. Such benefits may also be granted only to certain employees at the employer's discretion.