Publication details

Income tax based on real estate lease

Authors

JANOVEC Michal

Year of publication 2016
Type Article in Periodical
Magazine / Source Annual Centrer Review
MU Faculty or unit

Faculty of Law

Citation
Web Repozitář MU
Field Law sciences
Keywords Income Tax; Contract of accommodation; Lease contract; Airbnb; housing; Taxation
Attached files
Description This article deals with income tax, mainly in Czech Republic related to lease income. Author tries to compare two kinds of contracts dealing with housing regarding personal income tax. There are some tax possibilities for taxpayers in relation with choosing which contract to use. One of the most important criteria to decide which contract could be use, are tax implications in case both kind of contracts are in compliance with law. One of the parts of this article aims to taxing of income from housing provision through Airbnb

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