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Changes in labour law from the 1st of October 2023

Labour law

On the 1st of October 2023, the long-awaited amendment to the Labour Code will come into force. What specific changes can be expected?

A) Agreements on the performance of work and work output

The amendment to the Labour Code contains far-reaching regulations on employment relationships based on DPP or DPČ (altogether referred to as “agreement” or “agreements”). The changes affect several areas, which are explained below.

Agreement

An agreement must always be concluded in writing. An agreement on the performance of work must specify the agreed activities and the duration for which the agreement applies. An agreement on work performance must also include the agreed working hours.

Granting of remuneration under the agreement

Employees on DPP or DPČ are now also entitled to remuneration under the agreement. This includes remuneration paid, for example, for work under difficult working conditions, compensatory days off, remuneration for public holidays or weekend work. Remuneration under the agreement is treated as regular wages for employees on DPP and DPČ.

Employees are also entitled to time off for all legally recognised reasons for being unable to work, as well as to holiday leave.

However, an employee is not entitled to remuneration under the agreement for the duration of other important personal reasons for absence from work or for reasons of public interest. Such entitlement may, however, be established by agreement or internal company regulations.

Working time schedule

In future, employers will also be obliged to draw up a written work schedule in advance for employees who are employed on the basis of an agreement and to familiarise them with it. Unless otherwise agreed, the employee must be informed of the work schedule at least three days before the start of the shift or period for which the working time is specified.

Employers are also obliged to record the working hours of employees employed on the basis of an agreement in the same way as for employees in a regular employment relationship.

Transfer to a regular employment relationship

If an employee employed on the basis of an agreement (DPP/DPČ) has worked for the employer for a total of at least 180 days within the last 12 months and requests a transfer to regular employment, the employer is obliged to respond to the employee in writing within one month at the latest.

Termination of the agreement

An agreement can only be terminated in writing in one of the following three ways:

  • by mutual agreement of the contracting parties at an agreed time (termination agreement)
  • ordinary termination
  • extraordinary termination

Termination can be declared for any reason or without giving a reason. The notice period is 15 days from the date on which the notice of termination was delivered to the other party. In certain cases, the employer is entitled to request a written explanation of the termination from the employee within one month of delivery of the notice of termination.

This applies, for example, in cases where the employee has the impression that the termination was made because they asserted their rights to information, timely notification of the work schedule or professional training.

Immediate termination is only possible in cases where termination of the employment relationship without notice is permissible. The employer may give such notice of termination if the employee has been convicted of an intentional criminal offence or has committed a particularly serious breach of his or her employment obligations. The employee may terminate the agreement immediately if a medical certificate makes it impossible for them to work due to a serious health risk and the employer has not provided them with alternative suitable work. In addition, the agreement may be terminated immediately if the employer has not paid the remuneration to which the employee is entitled.

Scope of the agreed work performance in a DPP

In future, the scope of work under a DPP may not exceed 300 hours per calendar year. This time also includes the employee’s work for the same employer on the basis of other agreements. However, holidays, work interruptions due to reasons preventing work and compensation days for overtime or work on public holidays are not included.

Holiday entitlement

From 2024 onwards, employees working on the basis of an agreement (DPP/DPČ) will also be entitled to holiday leave. However, as no weekly working time is specified on the basis of which holiday entitlement could be calculated, a weekly working time of 20 hours will be used as a basis for holiday purposes. The extent to which the work was actually performed will not be taken into account. Holiday entitlement arises when the employee fulfils two conditions that are the same as those for regular employment relationships: Firstly, the agreement must have been in place for at least four weeks without interruption in the calendar year in question. Secondly, the employee must have worked at least four times their notional weekly working time of 20 hours.

Duty to provide information

In future, employers will be obliged to inform employees in writing of certain facts, unless these are already included in the agreement. The notification must be made within seven days of the employee starting work. Depending on the nature of the information, the employer may refer to relevant legal provisions, internal regulations or the collective agreement. The following information must be provided:

  • the name and registered office of the employer (legal entity) or the first name, surname and address of the employer (natural person)
  • precise description of the agreed activity and place of work
  • The amount of holiday entitlement and the basis for calculating the duration of the holiday
  • Duration and conditions of the probationary period, if agreed
  • Procedure for terminating the employment relationship under a DPP or DPČ agreement, as well as the duration and expiry of the notice period
  • Professional training, if provided by the employer
  • Estimated working hours per day or week and type of working time distribution, including the length of the compensation period pursuant to Section 76(3)
  • Scope of daily and weekly rest periods and granting of breaks for meals and rest
  • Remuneration under the agreement: conditions, due date, payment date, and place and method of payment
  • Collective agreements governing working conditions and names of the contracting parties
  • Social security institution to which the employer pays contributions arising from the employment relationship

If any of the information changes, the employer is obliged to inform the employee in writing no later than the day on which the change takes effect. However, this does not apply to changes in legal provisions, collective agreements or internal regulations.

The employee may also be informed electronically, provided that they are able to save and print the information. The employer must then keep proof of the transmission of the information.

When starting work, the employee must be familiarised with the company rules, the legal and other regulations for ensuring occupational health and safety that they must comply with in their work, the collective agreement and the internal regulations.

B) Contracts or agreements concluded electronically

If an employment contract, other agreement or amendment thereto is concluded via a network or electronic communication service, the employer is obliged to send a copy to an electronic address outside its control, which the employee has provided in writing for this purpose.

The employer may only withdraw from an employment contract or corresponding agreement concluded in this manner in writing; the withdrawal shall take effect from the time of conclusion of the contract and must be declared within seven days of delivery of the copy to their electronic address at the latest. Withdrawal is only permissible if the employee has not yet commenced performance.

C) Infinite-term employment

If no fixed term has been agreed in writing in the employment contract, the employment relationship is deemed to have been concluded for an indefinite period. If the duration of the employment relationship is fixed, it may not exceed three years. An extension or renewal of the fixed-term employment contract is permitted a maximum of two times. If there is a period of three years between the end of a fixed-term contract and the conclusion of a new contract, this previous duration is not counted towards the calculation of the maximum permissible fixed term. If the nature of the work does not correspond or if there are serious operational reasons that do not justify infinite-term employment, the conditions may be regulated differently in accordance with the agreement between the employer and the trade union.

D) Working hours

The amendment introduces two significant changes with regard to working hours: these concern the regulation of uninterrupted daily rest periods and uninterrupted weekly rest periods.

Uninterrupted daily rest period

In principle, this serves to ensure an uninterrupted rest period of 11 hours within 24 consecutive hours for the employee. For young people, the minimum rest period is 12 hours. Originally, the rest period was calculated between the end of one shift and the start of the next. The amendment changes this: the 24-hour period is now decisive.

This statutory rest period is also not absolute. In certain cases, expressly regulated by law, it may be shortened. However, this does not apply to young people; their rest period of twelve hours may not be reduced. The daily rest period for an adult employee may be reduced to at least eight hours within a period of 24 consecutive hours. The subsequent rest period must be extended by the amount of time by which the previous rest period was reduced. Permissible situations for such a reduction are as follows:

  • continuous operation, irregular working hours and overtime
  • in agriculture
  • In the provision of services to the public (in particular in public catering, cultural institutions, telecommunications and postal services, health care facilities and social services)
  • in the case of urgent repair work necessary to avert danger to the life or health of workers.
  • in the event of natural disasters or comparable exceptional situations

Uninterrupted weekly rest period                                                                     

The legal establishment of uninterrupted weekly rest periods is intended to prevent the regulation of daily uninterrupted rest periods from being circumvented. In practice, employers have been known to plan working hours in such a way that, formally, a sufficiently long rest period was observed without actually having to grant it.

Employees are entitled to an uninterrupted weekly rest period of at least 24 hours. Together with the daily uninterrupted rest period, this results in a total rest period of 35 hours for adult employees. For young people, the uninterrupted weekly rest period must be at least 48 hours. It is essential that the rest period is assessed within a week; it is therefore not permissible to work longer in individual weeks in order to make up for the rest period later in a lump sum. The focus is on sufficient, regular rest and recovery for employees. The law does not stipulate that the rest day must fall on a Sunday, as this is not always possible for operational reasons. However, it recommends that the uninterrupted weekly rest period for all employees be scheduled on the same day if possible, provided that the business allows this, ideally including Sunday.

The uninterrupted weekly rest period can also be shortened to a total of 24 hours instead of 35 hours. This applies to the same exceptional cases as for the daily uninterrupted rest period and, in addition, to technological processes that cannot be interrupted. The reduced rest period may not be taken separately, but must be combined with the following uninterrupted weekly rest period so that the employee receives at least 70 hours of uninterrupted weekly rest within two weeks. In agriculture, the duration of weekly rest periods is regulated separately. By agreement, the uninterrupted weekly rest period may be shortened, but only on condition that the employee receives at least 105 hours of uninterrupted weekly rest within three weeks or, in the case of seasonal work, at least 210 hours within six weeks.

The regulation on uninterrupted weekly rest periods will not enter into force until 1 January 2024.

  1. Overtime in the healthcare sector

Overtime is only permitted in exceptional cases; a shortage of staff does not justify systematically exceeding the statutory working hours. The Labour Code thus introduces a measure to prevent excessive overtime.

A new concept is being introduced, namely that of “additionally agreed work”, which may be performed by doctors, dentists, pharmacists and medical staff in non-medical healthcare professions, provided that they work under a continuous working time model.

Employees in the healthcare sector may therefore work a maximum of eight hours of overtime within a period of 26 consecutive weeks; this period may be extended to 52 weeks by means of a collective agreement. In addition, a written agreement on so-called additionally agreed work must be concluded with the employee. This agreement cannot be concluded during the first twelve weeks of the employment relationship and may cover a maximum of 52 consecutive weeks. Each party is entitled to terminate this agreement immediately within the first twelve weeks after it comes into effect. In addition, the agreement may be terminated at any time without giving reasons; notice of termination must be given to the other party in writing. The notice period is two months, unless otherwise agreed.

The employer must:

  • inform the health and safety authority about the introduction of additional overtime
  • keep a list of employees who work additional overtime
  • keep a record for each employee noting the start and end of the additional overtime worked

Healthcare workers:

  • may refuse additional overtime without suffering any disadvantages
  • Additional overtime may not exceed an average of eight hours per week during the above-mentioned period.

Emergency service employees:

  • Additional overtime may not exceed an average of 12 hours per week during the above-mentioned period.

The employer may never force the employee to sign the agreement, and the employee may not suffer any disadvantages if they do not sign the agreement. Any violations will be subjected to penalties by the health and safety authority.

E) Telework

Teleworking is a term newly introduced by the amendment and replaces the previously used term “home office”. Employees are not automatically entitled to teleworking; employers are therefore not obliged to grant all requests for teleworking. However, a different rule applies to pregnant employees and employees who care for a child under the age of nine or a person who is dependent on outside help: if a person in this category applies for teleworking, the employer must justify any refusal in writing.

Teleworking must be agreed in writing, either in a separate agreement, as part of the employment contract or in a work agreement. The agreement should include the following in particular:

  • Designation of the place of work for teleworking
  • Type of communication between employee and employer
  • Type of work assignment and how it is monitored
  • Scope of work and conditions for the distribution of working hours
  • Reimbursement of costs incurred through teleworking
  • Duration of the agreed telework
  • Type of occupational health and safety measures for telework and their monitoring (voluntary)

The teleworking agreement may be terminated by either party within a period of 15 days without giving reasons. A different period may be agreed, but it must be the same for both parties. Both sides must have the same termination conditions so that neither party is advantaged. In addition, termination of the teleworking agreement may be excluded.

When teleworking, the employee can organise their working hours independently and is not bound by the working hours schedule that applies to regular work. However, the duration of their shift may not exceed twelve hours; in addition, the regulations on daily and weekly uninterrupted rest periods also apply to teleworking.

Under certain conditions, the employer may also order teleworking, but only for the absolutely necessary duration and in writing. The following conditions must all be met at the same time:

  • it is stipulated by a measure taken by an authority in accordance with the provisions of another law
  • the nature of the work performed allows teleworking
  • the place of work for teleworking must be such that the work can be carried out properly.

The introduction of the possibility of ordering teleworking is a response to the recent global pandemic.

Reimbursement of expenses

The employee is entitled to reimbursement of the costs associated with teleworking. However, the written agreement may stipulate that the employee is not entitled to such reimbursement.

Reimbursements consist either of the actual expenses documented by the employee to the employer or a flat-rate reimbursement amount to which the employee is entitled for each hour of teleworking commenced. The amount of the lump sum is determined by the Ministry of Labour and Social Affairs (MPSV) and is based on data from the Czech Statistical Office. This amount is intended to cover all costs associated with teleworking, such as expenses for gas, electricity, water supply and the like. If the employer is engaged in business activities, the lump sum may also exceed the statutory rate.

An employee may also be entitled to reimbursement of costs on the basis of a contract for work or services (DPP/DPČ). However, this requires a written agreement.

F) Parental leave, maternity leave

The employer is obliged to grant parental leave to the extent requested by the employee. Unless there are serious reasons to the contrary, the written application must be submitted at least 30 days before the start of parental leave. However, parental leave can only be requested until the child’s third birthday. Both the mother and father of the child are entitled to parental leave. The mother can claim this from the end of maternity leave, while the father can apply for it from the birth of the child. The application for parental leave must be made in writing.

The new regulation also provides for benefits for certain groups of people, both in terms of overtime and teleworking, as well as applications to reduce working hours.

Pregnant women and employees who care for a child under the age of one may not be required to work overtime.

If a pregnant employee, an employee caring for a child under the age of 15 or an employee caring for a person who is dependent on outside help applies for a reduction or appropriate adjustment of working hours, the employer must grant this request unless there are serious operational reasons for refusing it. The request for a reduction in working hours must be made in writing; a written explanation is also required if the request is rejected for serious operational reasons. If the employer has agreed to the reduction in working hours but has refused to restore the original scope of work, they must also provide a written explanation.

If a pregnant employee, an employee who cares for a child under the age of nine, or an employee who cares for a person who is dependent on outside help requests teleworking, the employer should grant this request. The request for teleworking must be made in writing; a written explanation is also required if the employer rejects the request.

G) Posting of an employee

Duty to provide information

Employers are obliged to provide their employees with more comprehensive information when they are posted to other countries. However, this duty to provide information only applies if the stay lasts longer than four consecutive weeks. The information required depends on whether the employee is being posted to another country or whether the work is being carried out in an EU Member state as part of cross-border services. The employer must always inform their employees in writing and in good time in advance. However, the required information may also be set out in the employment contract or in an agreement. In this context, reference to the relevant statutory provisions, collective agreements or internal regulations is permissible.

The information to be provided in the context of a posting to another country to perform work concerns:

  • the country in which the work is to be performed,
  • the expected duration of the posting,
  • the currency in which the employee’s salary or wages will be paid,
  • the monetary or non-monetary benefits granted by the employer in connection with the work,
  • whether and under what conditions the employee’s return is guaranteed.

Information on work in an EU Member State in the context of cross-border services includes:

  • the remuneration for the work to which the employee is entitled under the legislation of the host Member State,
  • the conditions for the granting of travel allowances in connection with the work and other benefits provided by the employer in the context of the posting,
  • the reference to the official national website set up by the host Member State.

Posting of an employee to a management or supervisory body of a legal entity engaged in business activities

Prior to the amendment of the law, employees could not receive remuneration from the respective legal entity engaged in business activities in connection with such membership. However, from 2024 onwards, the following will apply: The total amount of remuneration paid to an employee for all memberships in management or supervisory bodies of legal entities engaged in business activities within a calendar year – including profit sharing or other monetary benefits – may not exceed 25% of the total annual amount of the highest standard salary and the permissible personal additional amount for the corresponding salary grade. In the case of a senior employee, the management allowance that can be granted to them as the maximum permissible amount must also be taken into account. The position last held by the employee in the calendar year in question is decisive in this respect. The employee is then obliged to inform the employer immediately of any monetary benefit received.

H) Delivery

The amendment also regulates the delivery of documents, both from the employer to the employee and vice versa. In particular, electronic delivery and delivery to the data interface for important unilateral documents is simplified.

When the employer delivers to the employee, they can choose between several types of personal delivery:

  • Delivery at the employer’s workplace,
  • Delivery at the location where the employee is encountered,
  • Delivery via the data box,
  • Delivery via a network or electronic communication service,
  • Delivery via a postal service provider.

Documents can be delivered to the data box, provided that the employee has not blocked it for the receipt of documents from a natural person, a natural person engaged in business activities or a legal entity. If the employee does not log into the data box within ten days of delivery of the document, the document is deemed to have been delivered on the last day of this period.

Delivery via a network or electronic communication service requires the prior consent of the employee in a separate written declaration. In this declaration, the employee also specifies the private address to which the documents are to be delivered. Such consent may be revoked in writing at any time. Before consent is given, the employer must inform the employee of the conditions and deadlines for this type of delivery. After the employee has received the document, they must confirm receipt to the employer within 15 days. If this confirmation is not provided, the document is deemed to have been delivered on the 15th day.

The employee usually delivers documents to the employer in person at the employer’s place of business. The employee may request written confirmation of receipt.

A signed document may also be delivered to the employer via a network or electronic communication service to the address specified by the employer for this purpose. The document is deemed to have been delivered on the day of confirmation of delivery by the employer by means of an electronic message. If this confirmation is not provided within 15 days, the 15th day is deemed to be the date of delivery. If the document is returned to the employee as undeliverable, the delivery is not effective.

In the case of delivery via the data box, the same rules apply as for delivery by the employer.

I) Taxes

The former Directive D-22 on the Income Tax Act has been replaced by the new Directive D-59, which clarifies certain provisions of the Act.

Tax resident

Tax residents include two groups of persons:

  • Taxpayers who have a residence in the Czech Republic (a place where the taxpayer’s permanent home is located, under circumstances from which it can be concluded that the taxpayer intends to stay in this home permanently)
  • Taxpayers who usually reside here – i.e. who stay in the Czech Republic for at least 183 days in the calendar year in question, either continuously or in several periods.

It is essential that a person who falls into one of these two categories is considered a tax resident. Both criteria are equally important; neither takes precedence over the other. The period for which the person is considered a tax resident is determined on the basis of the applicable criterion.

A tax resident is obliged to pay tax on both income from sources within the Czech Republic and income from foreign sources. A non-tax resident, on the other hand, is obliged to pay tax only on income from sources within the Czech Republic.

Reporting tax-exempt income (from the sale of a residential unit)

When selling a residential unit, the seller can receive the income generated from the sale tax-free, provided that certain conditions are met. The seller must have used the sold unit as their main residence for at least two years prior to the sale, and the proceeds from the sale of the unit must be used in whole or in part to purchase a new residential unit. If the proceeds from the sale of the original unit are only partially used to purchase the new unit, only the proportionate amount used is tax-exempt.

To qualify for the tax exemption, a notification of receipt of these funds must be submitted to the tax office no later than the deadline for filing the tax return for the tax year in which the funds were received. The same deadline applies even if the taxpayer is not required to file an income tax return. In this case, the deadline is the same as that for taxpayers who are required to file a tax return.

However, the tax exemption only applies to the sale of a flat that has no other rooms apart from a garage, cellar or storage room.

Reporting tax-exempt income of natural persons

If a taxpayer receives tax-exempt income exceeding CZK 5 million, the tax exemption must be reported. The CZK 5 million limit is considered separately for each individual income. A single income is the income earned at a single point in time from a single legal entity for a single legal reason.

For taxpayers who are not required to file an income tax return, the deadline for reporting tax-exempt income applies as if they were required to file a tax return.

Mortgages

With regard to mortgages, the directive specifies the conditions for entitlement to tax relief.

Tax relief is not available for the portion of interest on a loan from a bank or building society that is used for purposes not defined by law as “residential purposes”. Residential purposes include, in particular, the payment of outstanding rent, the purchase of residential units or comparable expenses.

If a party to a loan agreement takes out a loan for the maintenance or alteration of a single-family home without being the owner of the home, they must prove their entitlement to the tax relief at least with regard to the residential purpose. In the case of the owner, the connection is proven by the land register, whereas this is not possible for a person other than the owner. Residential purposes are understood to mean that the person uses the single-family home in question, i.e., lives there permanently for residential purposes.

Two limits based on time criteria have been set for the application of mortgage limits:

  • for interest on loans for residential purposes taken out before the 1st of January 2021 (“old loans”)
  • for interest on loans for residential purposes taken out on or after the 1st of January 2021 (“new loans”)

For old loans, a limit of CZK 300,000 applies to the deductibility of loan interest used to reduce the tax base of all loans taken out by taxpayers within a household.

For new loans, a halved limit of CZK 150,000 applies to the deductibility of loan interest used to reduce the tax base of all loans taken out by taxpayers within a household community.

When combining old and new loans, a maximum limit of CZK 300,000 applies to the deductibility of interest, whereby a maximum of CZK 150,000 from new loans can be counted towards the maximum limit – even if the interest is distributed among all participants in the loan agreement.

Short-term accommodation

The directive also covers short-term accommodation. Short-term accommodation is defined as the short-term rental of a property offered for recreational purposes and which may be associated with additional services such as cleaning or laundry. Accommodation may also be considered short-term accommodation if it is offered in such a way that it is aimed at persons who do not wish to meet their housing needs but rather their temporary accommodation needs.

Income from such rentals is considered income from self-employment.

Meal vouchers and flat-rate meal allowance

The provision of meals as a non-cash benefit by the employer, whether for use at the workplace or as part of a meal organised through other channels, is considered tax-free income for the employee. There is no limit to this tax benefit. Meal vouchers (Stravenky) are also considered benefits in kind. These can be granted for one meal or in several units of lesser value and can also be issued retrospectively, based on the shifts actually worked.

The flat-rate meal allowance (Stravenkový paušál) also constitutes a cash benefit. For the employee, this income is tax-free up to a limit of 70% of the upper limit of the meal allowance that can be granted to employees who are paid on a salary basis for a business trip of five to twelve hours per shift. This tax exemption also applies to shifts lasting longer than eleven hours; however, a minimum shift duration of three hours is required.

If an employee works on the basis of an agreement (DPP/DPČ) without agreed fixed shifts, the flat-rate meal allowance is considered tax-free. If the employee has two employment relationships with fixed shifts in each, the allowance is assessed separately for each employment relationship. The flat-rate meal allowance can also be granted to managing directors of a limited liability company and exempted elected representatives, provided that fixed shifts are specified for them.

Each employee may only claim one form of meal allowance per shift. However, the form chosen may vary between individual employees.

Allowances from legal entities

A legal entity may deduct the value of a gratuitous benefit from the tax base, provided that it amounts to at least CZK 2,000. A maximum of 10% of the reduced tax base may be deducted in total. If 10% of the reduced tax base is less than CZK 2,000, only the amount equal to 10% of the tax base will be deducted, provided that the minimum value requirement of CZK 2,000 for the gratuitous benefit is met.

The type of gift or donation must be taken into account when assessing the minimum value.

A difference arises, for example, if a legal entity grants an amount of CZK 200 every month for a year. As these are twelve individual benefits and the value of each individual benefit does not reach the minimum limit of CZK 2,000, these benefits cannot be deducted from the tax base. The fact that the total amount granted of CZK 2,400 exceeds the statutory minimum limit is irrelevant.

A different situation arises when a legal entity is obliged to make a contribution of CZK 2,400 in twelve monthly instalments. Although the benefit is paid in instalments, it is a single contribution whose value exceeds the statutory minimum limit of CZK 2,000. Such a benefit can be deducted from the tax base.

Commencement of construction on a plot of land

The directive clarifies that the four-year period between the acquisition of the land and the start of construction of a residential unit is determined not by the date of conclusion of the loan agreement, but by the date of acquisition of the land.

Concurrence of several employee incomes for one taxpayer (employer)

If an employee who is employed on the basis of both a DPP and DPČ has filed a tax return, all income is combined into one tax base for the calculation of the tax credit, regardless of the amount of income from the DPP.

If an employee who is employed on the basis of both an agreement on the performance of work (DPP) and another employment relationship or an agreement on the provision of work (DPČ) has not filed a tax return and earns less than CZK 10,000 per calendar month from the DPP and more than CZK 4, 4,000 from the other employment relationship, the tax is levied on the taxpayer according to the special tax rate regulation.

In the case of an employee on the basis of an agreement on work performance (DPP) with an income of more than CZK 10,000 per calendar month, all income that the taxpayer receives from this employer is combined into one assessment basis for calculating the tax credit.

Income and expenses of co-owners

Income from co-ownership earned jointly by taxpayers and expenses incurred jointly to earn this income are divided between the taxpayers in accordance with their co-ownership shares. If an agreement stipulates that income from the use of a jointly owned asset is to accrue only to certain co-owners or otherwise than in proportion to their co-ownership shares, this income and expenditure shall be distributed in accordance with this agreement. The expenditure shall then be distributed in the same proportion as the income.

If income and expenses are not divided in accordance with the co-ownership shares, depreciation and provisions for the maintenance of the tangible assets from which the co-owners derive taxable income may also be claimed as tax-deductible expenses.