No, companies in liquidation and/or subject to insolvency procedure solely for liquidation purposes on 31 December 2022 are not required to pay the contribution. For companies in liquidation and/or subject to insolvency procedure solely for liquidation purposes as of 1 January 2023, the contribution shall be payable for the period from that date until the date they are placed in liquidation and/or subjected to insolvency procedure solely for liquidation purposes.
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