Source of income from the transfer of real estate for consideration under a life estate contract

This study is devoted to the issue of the source of income from the sale of real estate for consideration under an annuity agreement. The article pays special attention to the issues related to the interpretation of the provision of Art. 10 sec. 1 point 8 lit. and the Personal Income Tax Act. In par...

Full description

Bibliographic Details
Main Author: Piotr Kobylski
Format: Article
Language:English
Published: MINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND) 2023-12-01
Series:Nieruchomości@
Subjects:
Online Access:http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0054.1313