For a taxpayer commencing business activity, the revenue structure condition is deemed to be met in the first tax year of flat taxation.
The employment condition does not apply to the year of commencement of business activity and to the 2 tax years immediately following.
However, from the second tax year onwards, the taxpayer must increase its headcount by at least 1 full-time equivalent (FTE) each year until it reaches the headcount determined by the regulations. This applies both to employment under a contract of employment and under other contracts.
Again, partners of the company are not included in the limit of persons employed.