{"id":10145,"date":"2026-01-22T11:09:27","date_gmt":"2026-01-22T10:09:27","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10145"},"modified":"2026-01-29T13:17:42","modified_gmt":"2026-01-29T12:17:42","slug":"when-is-a-partners-income-from-activities-for-the-company-taxed-as-income-from-dependent-activities","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/when-is-a-partners-income-from-activities-for-the-company-taxed-as-income-from-dependent-activities\/","title":{"rendered":"When is a partner\u2019s income from activities for the company taxed as income from dependent activities?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The distinction between a partner\u2019s work for the company based on their participation in it and the provision of services as an independent entrepreneur has a significant impact on the company&#8217;s tax obligations. In its judgment ref. no. 4 Afs 166\/2024-82, the Supreme Administrative Court clarified the circumstances under which a partner&#8217;s income from activities for the company is subject to tax on dependent activities, even though it is carried out as a trade.<\/p>\n","protected":false},"author":117,"featured_media":10146,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[385,30,8],"class_list":["post-10145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-income-tax","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10145","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10145"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10145\/revisions"}],"predecessor-version":[{"id":10148,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10145\/revisions\/10148"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10146"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}