Tax on profit with transfer of real estate for rent

Автор: Dvoynykh I.G., Statsenko S.S.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 3 (31), 2019 года.

Бесплатный доступ

This article discusses income tax, mainly in the Czech Republic, related to rental income. We are trying to compare the two types of contracts relating to housing in respect of personal income tax. For taxpayers, there are some tax possibilities regarding the choice of contract to use. One of the most important criteria when deciding which contract to use is tax implications if both types of contracts comply with the law. One of the parts of this article is devoted to taxing income from the provision of housing through Airbnb.

Real estate market, czech republic, residential real estate, rent, rental agreement

Короткий адрес: https://sciup.org/140285957

IDR: 140285957

Статья научная