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Submission of form V1 concerning gains derived by a non-resident from a transfer of property

Friday, 31.03.2017

Exceptions in declaring:

- submission of form V1 concerning gains derived by a non-resident from transfer of immovable has to be made within one month following the date of receiving the gains. The income tax has to be paid within 3 months from the date of submission of the income tax return.

- the management company of a contractual investment fund is required to submit income tax return on form V1 with regard to the taxable gains from transfer of property within one month after receiving the gains. Amount of income tax due shall be paid within three months after the due date for submitting income tax return.

Taxation of income of non-residents »