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A taxpayer inquired whether they could waive their share of rental income from a community porter's lodge to avoid tax reporting obligations. The Directorate General for Taxes (DGT) ruled that income is attributed according to the legal ownership of the assets, regardless of the final destination of the funds.
This ruling clarifies that taxpayers cannot bypass tax obligations by renouncing their share of income, as tax liability is tied to legal ownership rather than the actual distribution or use of the funds.
The tax team reviews your specific situation.
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