art collector or art dealer скачать в хорошем качестве

art collector or art dealer

As an art lover, you collect paintings and sculptures. Now you sell an art object at a profit. Is this tax-free capital gain or taxable income? Am I collecting art or do I deal in art? All income is subject to income tax, including income from self-employment. When is self-employment assumed? There is a list of indications according to court practice. When may you be viewed as an art merchant? What circumstances speak against self-employment? When is commercial activity assumed? Profits from the sale of private assets are tax-free. However, this does not apply to the sale of business assets.