On 31 December 2012, the president signed the 2013 Budget bill into law. The most significant corporate income tax measures are as follows: (a) State surtax -   Increase of the State Surtax by means of the reduction (from EUR 10 million to EUR 7.5 million) of the lower taxable profit threshold to which the 5% rate applies. (b) Limitation on net financial expenses -   Introduction of a limitation to the deductibility of net financial costs, which may only be deductible up to the higher of (i) EUR 3 million or (ii) 30% of the profit obtained before depreciation,...