Act of the Czech National Council No. 146 / 1984 Coll.
Act of the Czech National Council on notarial fees
Valid
Effective from 01.01.1985
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146
THE LAW
Czech National Council
of 18 December 1984
on notarial fees
The Czech National Council decided on this law:
Preliminary provisions
(1) Notary fees are levied:
(a) for the activities of state notaries - notarial fees for acts;
(b) the transfer or transfer of ownership to real estate or the transfer of personal use of land by notarial persons,
(c) for the free acquisition of property by the death of a citizen - notarial inheritance fees;
(d) for the free acquisition of assets - notarial donation fees.
(2) Fees are charged by state notaries.
SPECIES OF NOTIFICATION CHARGES
Notary fee for operations
Subject matter of fee
The fee shall be levied for acts of state notaries laid down in the implementing regulation ("notarial act ').
Basis of fee
(1) If a notarial fee is set at a price for a notarial act, the basis of the fee is the price of the notarial act.
(2) This price means the price at which the object of a notarial act could be sold at the time and place of that act; for real estate, the basis of the charge is the price determined under the pricing rules, including the remuneration resulting or likely to result from the settlement of the right of personal use of the land, (1) without any increase, if any, in so far as these rules allow them (the price determined).
Fee rates
The rates of charge for notarial acts shall be determined by the implementing regulation either by fixed amounts or by a percentage of the price of the notarial act subject to individual notarial acts or by the sum of notarial acts. In the case of notarial acts of particularly complex and difficult or time consuming, state notaries may raise the fee accordingly, but not more than 100%.
Claim
(1) The payer shall be the one who asks for a notarial act to be carried out or who, in the interests of the state notario, does the notarial act without proposal (request).
(2) However, the payer is always:
(a) he who has acquired the right to conclude with him an agreement on the personal use of the land for a request for registration of that agreement;
(b) the owner of the property for the application to register a contract restricting the transfer of the property;
(c) he who has concluded a contract to build a house with privately owned apartments for the application for registration of the contract (2)
(3) If there are several taxpayers, they are obliged to pay the fee jointly and severally.
Exemption from the fee
The Czechoslovak State, budgetary and contribution organisations and state funds are exempted from the fee for notarial acts.
Consequences of non-payment of the fee
(1) If the taxpayer does not pay the fee for the notarial act, it will not stop or carry out the notarial act within the time limit set to pay the fee to be charged, the instrument amortisation procedure, the registration of contracts and agreements and the safekeeping, the state notarial act.
(2) If the taxpayer pays the fee for a notarial act by the end of the period for appeal against the decision to terminate the non-payment procedure, the notarial state shall cancel that decision.
(3) If a decision to stop proceedings for non-payment of a charge of legal authority is taken, the charge will cease.
Notarial fee on real estate transfer or transfer
Subject matter of fee
(1) The subject of the fee is the transfer or transfer of ownership to the property and the transfer of ownership of the property.
(2) Where immovable property is exchanged, their mutual transfers shall be considered as one transfer; the fee is levied on the transfer of the property whose transfer is the highest fee.
Basis of fee
The basis of the fee is the determined price.
Claim
(1) The payer is the transferor; the transferee is liable for the fee. If the acquisition of the property sold in the course of the execution of the decision is concerned, the acquirer shall be the taxpayer.
(2) Where a fee is levied on the transfer of the immovable property exchanged, both the transferor and the transferor are required to pay the fee jointly and severally.
Reporting obligation
(1) The transferor shall report the transfer of real estate to the relevant state notaries within 15 days of the date on which the transfer was notified; it does not have such an obligation if it is to transfer the property by registration of the contract or on the basis of the sale of the property in execution of the decision. The acquirer shall also report the transfer of real estate to the relevant State notaries within 15 days of the date on which the transfer was notified; it does not have this obligation if it is to transfer the property by registration of the contract.
(2) If the transfer was not announced on time, the taxpayer shall pay a penalty of 0,5% of the fee for each month of delay started.
Notary fee from inheritance
Subject matter of fee
The subject of the fee is the acquisition of property by inheritance and other free of charge acquisition of property by the death of a citizen.
Basis of fee
(1) The basis of the fee is the price of the property acquired after the loss of the debts of the deceased and the price of other obligations imposed in the succession proceedings. If the property acquired is also part of the property, that price shall be the price determined.
(2) If the acquired property was not the subject of an inheritance proceedings, the basis of the fee shall be the price of the acquired property after the debt of the deceased has been brought down and the price of other obligations and any remuneration; the value of the assets and the amount of the debts will be determined by the state notaries by analogy with the principles of the succession procedure.
Claim
(1) The payer is the acquirer.
(2) The person who refused the inheritance is liable for the fee if, for that reason, his minor has acquired them. However, it shall not be liable for a fee if he has refused the inheritance of a minor and the court has not approved the refusal.
Exemption from the fee
The following shall be exempt from the inheritance fee:
(a) movable property owned and receivable, as well as the shares of the heirs paid from such property and the shares derived from the deceased joint ownership of spouses, provided that the price of such property does not exceed 50 000 CZK without a reduction in liabilities, and that the transfer of the property between the persons included in the I and II group, as well as the movable property owned and receivable, does not exceed 3000 CZK, and that the acquisition of such property by the persons included in the III group does not exceed the price of the liability. The fee shall be levied only on the part of the price of movable property acquired by each heir in excess of that amount,
(b) deposits on books and deposits in savings and current accounts with the State Savings Bank and the shares paid thereof;
(c) salary entitlements from the deceased's employment relationship up to three times his average monthly earnings, if they are gradually transferred, according to the Labour Code, directly to the spouse, children and parents of the deceased, if they were living with him at the time of death in the common household;
(d) the deceased's entitlement to social security benefits and sickness insurance benefits for the last month before his death;
(e) insurance premiums from insurance against persons contracted with a public insurance undertaking;
(f) the inheritance shares of the spouse, descendants and parents, if they consist of a basic member contribution or the residual value of the member's share of the deceased who was a member of the building housing cooperative, if one of those heirs was a member of the cooperative to the deceased's place; this also applies to the compensation of the deceased non-joint ownership of spouses for such property and to the share of the heirs of such property paid,
(g) an inheritance consisting of movable property by representatives of foreign states entrusted in the Czechoslovak Socialist Republic and members of their families living with them in the common household, as well as such inheritance by other persons to whom diplomatic privileges and immunities belonged and which were not Czechoslovak nationals.
Reporting obligation
(1) The payer shall report to the relevant public notaries within three months of the date of death of the citizen all the property at whose price the fee is levied; If any property appears in addition or if the taxpayer finds out that he is the heir until three months after the death of the deceased, the debtor shall be obliged to declare the property to the State notaries within thirty days of the date on which he became aware of the property or his inheritance law.
(2) If the property was not declared to the state notaries on time, the taxpayer shall pay a penalty of 0,5% of the fee for each month of delay started.
Notary fee from donation
Subject matter of fee
(1) The subject of the fee is the free acquisition of property on the basis of a legal act and other than the death of a citizen. If the acquisition of a building set up on the land is in personal use, the transfer of the right to use the land is subject to a charge.
(2) If the property, with the exception of the property, was acquired for consideration below the price at which the property could be sold at the time of the acquisition and at the place where it was at that time, the acquisition of the amount of this difference shall be deemed free of charge.
Basis of fee
(1) The basis of the fee is the price of the assets acquired after the debt has been incurred, the price of other obligations and any remuneration. If the acquisition of the property is free of charge, the basis of the fee is the determined price.
(2) The price of assets acquired from the same person in two years is added up.
Claim
The payer is the acquirer; the transferor guarantees the fee.
Exemption from the fee
(1) The donation fee shall be exempt from movable property in the personal domain, provided that their price does not exceed 50 000 CZK, and that it is related to the donation of such property between persons included in the I. and II. group, and also movable property in the personal domain, provided that their price does not exceed 3000 CZK, and that it is related to the acquisition by persons included in the III group. The fee shall be levied only on the part of the price of movable property acquired by one acquirer in excess of that amount.
(2) Furthermore, the donation fee shall be exempt from:
(a) deposits on books and deposits in savings and current accounts at the State Savings Bank,
(b) valuables and payment documents denominated in foreign currency, provided that they are donated to the domestic market and are refunded in the purchase orders of the foreign trade undertaking Tuzex or in the Czechoslovak koruna with a fixed supplement to the official exchange rate or have been transferred to the foreign exchange account of the foreign exchange bank and denominated in foreign currency. 3) It is irrelevant whether the donor is a foreign exchange domestic or foreign exchange foreigner. This does not apply if the foreign exchange funds from which the gift was provided have been allocated to use abroad, for example as diets,
(c) movable property transferred by representatives of foreign States in charge of the Czechoslovak Socialist Republic, members of their families living with them in the common household, and movable property transferred by other persons to whom diplomatic privileges and immunities belong and which are not Czechoslovak nationals of state.
Reporting obligation
(1) The transferor and the transferor are obliged to declare the acquisition of the property to the relevant State notaries within 15 days of its acquisition; they do not have this obligation when it comes to the acquisition of property by registration of a contract.
(2) If the acquisition has not been announced on time, the taxpayer shall pay a penalty of 0,5% of the fee for each month of delay.
COMMON PROVISIONS
Breakdown of persons into charging groups
For the purposes of the charge procedure, persons shall be assigned to three groups:
(a) to the first group husband, children, grandchildren and parents,
(b) to Group II siblings, grandparents and persons who have lived with the transferor or the deceased for at least one year before the transfer or death of the deceased in the common household and who for that reason have taken care of the common household or have been dependent on the maintenance of the transferor or the deceased;
(c) other natural and legal persons to the III group.
Rates of notarial fees on real estate transfer or transfer, inheritance and donation
(1) The notarial fee for the transfer or transfer of real estate, the inheritance and the donation between persons included in the first group is 1% of the fee base for each taxpayer, but not less than 100 CZK.
(2) The notarial charge on the transfer or transfer of real estate, the inheritance and the donation between persons included in the Group II shall be 5% of the fee base for each taxpayer, but not less than 200 CZK.
(3) The notarial charge on the transfer or transfer of real estate between persons included in the III group amounts to 5% of the fee base for each taxpayer, but not less than 300 CZK.
(4) The notarial fee for inheritance and donation between persons included in the III group amounts to 20% of the fee base for each taxpayer, but not less than 300 CZK.
The Czechoslovak State, the budgetary and contribution organisations and the State funds shall be exempt from fees from the transfer or transfer of real estate, inheritance and donation. Furthermore, transfers or transfers of real estate to such entities shall be exempt.
The creation of a fee obligation
The fee obligation shall be incurred as soon as the event subject to the charge occurs; This fact is:
(a) the submission of an application for registration of a contract (agreement), an application for the instrument and an application for entry into custody;
(b) the execution of an act on other notarial charges for acts;
(c) the transfer or transfer of property to the acquirer for a notarial fee on the transfer or transfer of real estate, on the inheritance, on the donation;
(d) the transfer of the right of personal use of the land to the acquirer for a notarial fee from inheritance, donation, transfer or transfer of real estate.
Maturity of fees
(1) The fees for notarial acts fixed by a fixed amount are due at the time of the occurrence of the fee obligation, the other charges within 15 days of the date on which the taxpayer became aware of the charge from the state notario.
(2) If the fee has not been paid on time, the taxpayer shall, without measurement, pay a late payment of 0,5% of the amount due for each month started.
Guarantee
(1) The guarantor is obliged to pay the fee due, unless the taxpayer has done so, despite being reminded of the payment. The guarantee shall continue for the period for which the fee may be levied on the taxpayer.
(2) The guarantor is obliged to pay the amount due within 15 days of the date on which he became aware of the obligation.
(3) If the guarantor does not pay the amount due on time, he shall, without measurement, pay a default fee of 0,5% of the amount due for each month of delay started.
Compensation
(1) The costs of notarial acts which are carried out outside the Office of the State Notary shall be borne by the taxpayer.
(2) The provisions on fees apply mutatis mutandis to claims for reimbursement, payment, late payment and reimbursement procedures.
Rounding and refund
(1) When charging the fee, the charge shall be rounded up to the whole hundred koruna and the fee applied to the whole koruna up.
(2) The fee shall be refunded:
(a) if he has paid it, who has not been obliged to,
(b) to the person who paid it on the basis of the incorrect decision of the State notaries to which that obligation was imposed on him.
(3) If a charge has been paid more than should have been paid, the overcharge shall be refunded.
(4) The fee (excess charge) will not be refunded unless it exceeds 30 CZK.
Scope of notarial fees
(1) The notarial fees, periodic penalty payments for non-compliance with the reporting obligation, and the level of reimbursement of costs are determined by the local notario.
(2) The District Court, in the district of which there is a public notaries, which have assessed the fee and determined the amount of the cost compensation, calculates the late payment fee, recalls the payment of the notarial fees payable, the reimbursement of costs, periodic penalty payments and the late payment fees and enforce them.
Control and surveillance
(1) The Ministry of Finance of the Czech Socialist Republic, the Financial Administration and the Ministry of Justice of the Czech Socialist Republic (hereinafter referred to as the "Audit Authorities") verify, in the case of state notaries and courts, taxpayers and other stakeholders and organisations including organisational units, whether notarial fees are levied and collected at the correct level, properly and in time.
(2) State notaries and courts, taxpayers and other interested parties and organisations, including the organisational units inspected, are required to provide the inspection authority with the assistance necessary to achieve the purpose of the check, in particular to provide explanations and evidence, with documents and aids concerning the facts relevant for the assessment of fees.
(3) When carrying out the check, the inspection authorities shall be entitled to enter rooms, facilities and land while carrying out the necessary investigations.
(4) The inspection authorities shall be entitled to impose on the state notaries and courts measures to remedy the deficiencies identified and to monitor the implementation of those measures.
Management
(1) The procedure for the measurement of the notarial fee for acts is initiated by the State on its own initiative. The procedure for the measurement of other notarial fees starts with the state notarial business as soon as it becomes aware of the facts subject to the charge.
(2) The procedure for the determination of penalty payments for failure to fulfil the reporting obligation and the level of reimbursement of costs shall be initiated by the state notario on its own initiative.
(1) The decision to measure the notarial fee and periodic penalty payment for failure to fulfil the reporting obligation is given by the State notario orally if the taxpayer is present and does not cause a penalty fee of more than 1000 CZK; in other cases, the decision shall be given in writing. In the decision of the state notaries, they shall also advise on the obligation to pay the late payment fee if the fee charged is not paid in time.
(2) State notaries shall, upon request, issue a written certificate to the taxpayer on the content of the oral decision.
(3) The decision on the reimbursement of costs and the obligation of the guarantor, as well as the decision imposing another obligation, is given in writing by the State notaries.
(1) If the fee has not been charged at all, or if it has been charged at a lower rate than it should have been, the notaries of the State shall charge the fee within the period referred to in paragraph 2.
(2) The fee (fee supplement) cannot be charged or recovered after three years from the end of the calendar year in which the notario became aware of the facts subject to the charge.
(3) As from the end of the calendar year in which the taxpayer has learned of an act to measure or enforce the fee (the fee supplement), a new three-year period has elapsed.
(4) The fee (fee supplement) cannot be charged or recovered if 10 years have elapsed since the end of the calendar year in which the event subject to the charge occurred.
Special provisions shall apply to proceedings before a public notary in matters of notarial fees, unless otherwise provided for in this Act. 4)
(1) A Participant may appeal against a decision of the State notaries on notarial fees; the appeal shall be lodged within 15 days of the receipt or publication of the decision, in the case of the state notaries against which the appeal is directed.
(2) State notaries can decide for themselves to appeal, only if they fully comply.
(3) If State notaries do not decide on an appeal (paragraph 2), the court of the county in whose district there is a notarial state which issued the judgment shall decide on it.
(1) The applicable decision on the assessment of the charge (fee surcharge) of the State notaries shall, at the request of the taxpayer, be amended or repealed if, on the basis of new facts or evidence which could not have been applied in the charge procedure without fault of the taxpayer, the fee would have been charged at a lower rate or not at all.
(2) The application must be made within three months of the date on which the taxpayer became aware of the new facts or evidence.
(3) The decision may not be amended or revoked if the application has been lodged three years after its legal authority.
Paragraph 34 and 37 shall apply mutatis mutandis to periodic penalty payments, late payment and reimbursement of costs.
The notarial order and the civil court order shall apply to appeals proceedings in matters of notarial fees, unless otherwise provided for in this law.
PROVISIONS TRANSITIONAL AND FINAL
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Regulation Information
| Citation | Act of the Czech National Council No. 146 / 1984 Coll., on notarial fees |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 18.12.1984 |
|---|---|
| Effective from | 01.01.1985 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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