Dear clients,
We would like to inform you that, in accordance with the amendments to the Law on Personal Income Tax, that entered into force on January 1st, 2026, if the taxpayer in the calendar year in which he purchased the investment units of the alternative investment fund, as well as in the following two calendar years, alienates the investment units of the alternative investment fund, he loses the right to the previously granted tax credit on the basis of that investment and is obliged to notify the competent tax authority of the loss of the right to the tax credit within 30 days from the date of the loss and to pay the liability for the previously granted tax credit, with the applicable interest from the due date of payment of the annual personal income tax for the year in which the right to the tax credit was lost.