On 12 October 2012, the Minister of National Economy submitted a bill introducing the 2013 "tax package" to the parliament. The most important features of the package are as follows: Corporate tax The definition of reported intangible assets will cover self-created intangible assets. Thus, the current capital gains exemption will be available in case of self-created intangible assets as well (the current exemption only applies to acquired intangibles). This change favours taxpayers carrying out R&D activities which result in intangibles. The exemption means that the proceeds from the disposal of self-created intangibles will be tax exempt, if certain conditions (60-days...