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FAQs - 2. Taxation-related matters

2-12) Please tell us more about compensation for company directors (the scope of directors, remuneration for directors, directors’ bonuses, directors’ retirement payouts, and directors who also serve as company employees.)

Compensation for company directors is strictly regulated from a taxation perspective. For this reason, it is important for the compensation provided to establish whether the recipient is a company director or an employee.


For those included within the scope of company directors, as indicated above, their income is classified in various respective categories under taxation law, as can be seen below.

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