h: Cash subscriptions to the capital of approved small-scale fishing finance companies

The amount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not exceed 25% of this income, up to an annual limit of €19,000 for single, widowed or divorced taxpayers and €38,000 for married taxpayers subject to joint taxation. In the event of the sale of all…