Publication at Faculty of Mathematics and Physics |
2014
Abstract
This paper deals with tax aspects of selected forms of spouses' enterprise cooperation. Author focuses mainly on forms of cooperation which are not usually the subject of a contract but these forms are based on factual participation of one spouse on the second spouse's enterprise.
The reader is introduced into the cooperating persons institute and a calculation of incomes arisen from this cooperation pursuant the article 13 of the Income Taxes Act. Later, the reader is introduced into the family business as the new institute of the Czech civil law.
In conclusion tax aspects of the family business are analysed.