Professional short-term rental without the right to a lump sum personal income tax
The Personal Income Tax Act distinguishes among the sources of income, among others, non-agricultural business activity and lease, sublease, subtenancy, and other contracts of a similar nature (so-called private lease). A private lease may be taxed at a lump sum of 8.5%. The company is taxed according to forms appropriate for business activity.
An article by Aneta Skowron available on Prawo.pl (Polish): https://www.prawo.pl/podatki/profesjonalny-najem-krotkoterminowy-i-najem-prywatny-a-prawo-do,500646.html
Related posts
EU Customs Reform 2028 – A new era of responsibility for e-commerce platforms
EU Customs Reform 2028 – A new era of responsibility for e-commerce platforms
Important ruling for the energy sector – court sets limits on fiscalisation of compensation
Important ruling for the energy sector – court sets limits on fiscalisation of compensation
Harmful provision of tax regulations finally to be abolished – commentary by Andrzej Ladziński in Rzeczpospolita
news Harmful provision of tax regulations finally to be abolished – commentary by Andrzej Ladziński in Rzeczpospolita
Harmful provision of tax regulations finally to be abolished – commentary by Andrzej Ladziński in Rzeczpospolita
Upcoming difficulties in hiring Ukrainian and Georgian citizens – what employers need to know
legal alerts Upcoming difficulties in hiring Ukrainian and Georgian citizens – what employers need to know
Upcoming difficulties in hiring Ukrainian and Georgian citizens – what employers need to knowConcerned about
missing out
on key legal
developments?
