Not long ago I got a call from a client. He said:
\u2013 I’m setting up another company \u2013 a small partnership (MB) that will buy real estate. Turnover won’t reach EUR 300,000, so for the first two years, if there’s a profit, I’ll pay out dividends, pay 15% personal income tax and that’s it, right?<\/p>\n\n\n\n
I asked him:
\u2013 And who are you setting it up with?
\u2013 With a colleague and my wife. But my wife and I have a prenuptial agreement, so everything is separate for us\u2026<\/p>\n\n\n\n
A question immediately came to mind, because I had never heard of a prenuptial agreement having any effect for tax purposes. After checking, it turned out that a prenuptial agreement makes no difference as far as corporate income tax is concerned.<\/p>\n\n\n\n
If a husband and wife jointly control several legal entities, their income may be aggregated, even if their assets or risks are separated under a prenuptial agreement.
In such a case, the combined activity of the related persons is assessed, and if the total turnover exceeds EUR 300,000, the corporate income tax relief no longer applies.<\/p>\n\n\n\n
\ud83d\udc49 Before setting up a new company, it’s always worth checking not only your civil-law arrangements, but also how the tax laws will assess the situation.<\/p>\n","protected":false},"author":23,"featured_media":114341,"parent":0,"template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false},"class_list":["post-114372","vadovo-mintys","type-vadovo-mintys","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t