Publication details
Income tax based on real estate lease
| Authors | |
|---|---|
| Year of publication | 2016 |
| Type | Article in Periodical |
| Magazine / Source | Annual Centrer Review |
| MU Faculty or unit | |
| 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 |