No, companies in liquidation and/or subject to an insolvency procedure solely for liquidation purposes as of 31 December 2023 are not required to pay the contribution. For companies in liquidation and/or under an insolvency procedure solely for liquidation purposes from 1 January 2024 onwards, the contribution will be payable for the period from that date until the date they are placed into liquidation and/or subjected to an insolvency procedure solely for liquidation purposes.
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