FINANCIAL LAW QUESTIONS ON THE TRANSFER AND UTILISATION OF REAL ESTATE
FINANCIAL LAW QUESTIONS ON THE TRANSFER AND UTILISATION OF REAL ESTATE

Summary/Abstract: In our article we analyze the transfer and utilization of real estate from a financial point of view. After the introduction we clarify the main elements of the theme. We overview the basic concepts of the following acts: personal income tax, act on duties, and on local taxes. Then we focus on the tax aspects of the transfer of real estate, especially on the definition of real estate and property rights in the Act on Personal Income Tax and to the determination of the income and profit from real estate transfer from the perspective of personal income tax, on the basis of personal income tax and on the tax rate. We examine the tax reliefs and exemptions for real estate transfers, historically, and under the effective law. In the second part of the article we deal with some issues of the real estate transfer from the aspect of duties, with the duty to be paid in case of the free transfer of the property and its antecedents. Secondly with the regulations of duties related to properties in case of onerous transfer of estates. The third main part is the tax law of short and long-term housing (Airbnb), the taxation of apartment and house rentals and finally taxation of short time apartment and holiday resort rentals.

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