1a: Remuneration paid to members of the board of directors or supervisory board of public limited companies

Remuneration allocated to members of the board of directors or supervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give rise to the withholding tax referred to in article 119 bis. However, emoluments allocated to directors or members of the supervisory board in salaried employment as remuneration for that employment remain subject to the payroll tax regime.