Lease of property rights may be taxed at a preferential rate of 8.5%
25 April 2020
Income from property rights generated by individuals does not always need to be taxed on a progressive tax scale. If the property rights are the subject of the lease, then there is a possibility of taxing the income with a lump sum at the rate of 8.5%.
The Supreme Administrative Court in the judgment dated 08.11.2019, reference No. II FSK 3715/17 recognized that the income obtained from the lease of property rights (logotype) may be taxed with a lump sum tax on received revenues. It does not matter for flat-rate taxation whether the lease relates to things (real estate) or property rights (e.g. logotype).