Question 87: The division of properties in the divorce case of the spouses, especially the real estate and the movable properties which already completed the registration fee according to the requirements of the law, is that required to pay any taxes, fees and charges? How much is the rate of payment?
Currently, the income from the division of common properties of the spouses as real estate upon divorce is agreed upon by the spouses or in accordance with the Court’s judgement. The income from the division of common poperty is entitled to personal income tax exemption according to the Law on Personal Income Tax and its…