Disposal of property under a contract of life imprisonment - the tax consequences
Based annuity contract comes for the sale of real property within the meaning. Paragraph 10. 1 item 8 of the PIT Act. If the transfer is made before the expiry of five years after the end of the calendar year in which the acquisition, it is a source of income for the annuitant who need tax - said the Director of the Tax Office in Bydgoszcz in the interpretation of 12 April 2011 No ITPB2/415-22 / 11/MU.
K & T Consulting Accounting Office Warsaw 
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