-   the corporate income tax rate would be reduced from 29.6% to 25.5%. In addition, the rate for small and medium-sized companies would be reduced to 20% for profits up to EUR 25,000 and 23.5% for profits between EUR 25,000 and 60,000; currently, the rate is 25.5% for profits up to EUR 22,689; and -   the dividend withholding tax would be reduced from 25% to 15%. Furthermore, a special box would be introduced for income from R&D activities. These activities would be taxed at the rate of 10%. Depreciation of business real estate would no longer be possible...