{"id":2604,"date":"2019-03-06T09:35:32","date_gmt":"2019-03-06T08:35:32","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=2604"},"modified":"2019-03-28T13:19:03","modified_gmt":"2019-03-28T12:19:03","slug":"on-whose-part-does-gratuitous-income-arise-when-the-lease-and-sub-lease-agreements-are-terminated-at-the-same-time","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/on-whose-part-does-gratuitous-income-arise-when-the-lease-and-sub-lease-agreements-are-terminated-at-the-same-time\/","title":{"rendered":"On Whose Part Does Gratuitous Income Arise When the Lease and Sub-Lease Agreements are Terminated at the Same Time?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In cases in which the property owner enables the lessee to perform technical improvement on the property and to subsequently depreciate the improvement made, while no compensation is provided upon the lease agreement\u2019s termination, the property owner generates gratuitous income. The property owner is obliged to tax such income as part of his\/her tax base. Pursuant to the amendment to the relevant legislation effective from 1 July 2017 it was possible to perform and depreciate such technical improvements both for lessees and any authorised property users (such as sub-lessees). However, the legislation did not provide any guidance on how to treat technical improvement upon the termination of sub-lease agreements.<\/p>\n","protected":false},"author":117,"featured_media":2605,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[306,8],"class_list":["post-2604","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-gfd","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2604","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=2604"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2604\/revisions"}],"predecessor-version":[{"id":2810,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2604\/revisions\/2810"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/2605"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=2604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=2604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=2604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}