Lump-sum expense for freight
An amendment to the Act on income tax came into effect in the second half of 2009, which relates to the expense claim for reaching, securing and keeping an income in connection with use of road motor vehicles. Income tax payers, physical entities with business and rental incomes (incomes in accordance with § 7 and § 9 of the Act on income tax) and legal entities, can apply this "lump-sum expense for freight" under specific conditions.