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Members of small partnership are prohibited from signing civil contracts with small partnership

In case contracts for services with members of a small partnership are still signed despite this prohibition, the Tax Authorities shall consider such agreements void and tax them accordingly.

Therefore, in case civil contracts for services are concluded with or services are provided by members of small partnership after 28 May 2015, income received by members of small partnership from such agreements will be treated as:

  • income related to work relationship or
  • income from distributed profit, i.e., dividends.

23.10.15


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