Her består begunstigelsesreglen ifølge lovens artikel 34 om særligt beskyttede kooperativer, hvilket i princippet gælder landbrugskooperativer, i et fradrag på 50 % i den samlede skat, der er defineret i artikel 23.
Here, according to Article 34 of the aforementioned Law on specially protected cooperatives, which in principle covers agricultural cooperatives, the tax advantage consists in a 50 % rebate on the full tax payable as defined by Article 23 as mentioned above.