Full text of Act No. 232 / 1996 Coll.
Act of the Czech National Council on inheritance, donation and real estate transfer tax (as the full text results from later amendments and additions)
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232
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Announces
The full text of the Act of the Czech National Council of 5 May 1992 on inheritance, donation and property transfer tax No 357 Coll., as follows from the amendments made by the Act of 21 December 1992 No. 18 Coll., the Act of 2 December 1993 No. 322 Coll., the Act of 16 February 1994 No. 42 Coll., the Act of 24 March 1994 No. 72 Coll., the Act of 24 March 1994 No. 85 Coll., the Act of 26 April 1994 No. 113 Coll., the Act of 28 September 1995 No. 248 Coll. and the Act of 14 March 1996 No. 96 Coll.
THE LAW
Czech National Council
on inheritance, donation and real estate transfer tax
The Czech National Council decided on this law:
Preliminary provisions
This law governs
(a) inheritance tax,
(b) donation tax;
(c) real estate transfer tax.
_
Claim
The tax payer shall be the heir who has acquired the inheritance or part thereof of the will, by law or for both of these legal reasons, in accordance with the final decision of the competent authority by which the proceedings for the inheritance have ended.
Subject matter
(1) The subject of inheritance tax is the acquisition of property by inheritance. The property for tax purposes is
(a) real estate, housing and non-residential premises ("real estate");
(b) movable property, securities, funds in Czech and foreign currency, claims, property rights and other assets (hereinafter referred to as "movable property").
(2) A tax shall be levied on real estate situated in the territory of the Czech Republic (hereinafter referred to as "the Czech Republic") irrespective of the nationality or residence of the deceased; real estate located abroad shall not be tax levied.
(3) If the deceased at the time of his death
(a) he was a citizen of the Czech Republic and had a permanent residence (1a) in the Czech Republic, a tax is levied on all his movable property, regardless of whether it is situated in the Czech Republic or abroad,
b) he was a citizen of the Czech Republic and had no permanent residence in the Czech Republic, a tax is levied on his movable property, which is situated in the Czech Republic,
c) was not a citizen of the Czech Republic, a tax is levied on his movable property, located in the Czech Republic.
(4) The provisions of paragraphs 2 and 3 shall apply, save as otherwise provided in the international agreement.
Tax base
(1) The basis of the inheritance tax is the price of the assets acquired by the individual heirs reduced by:
(a) established debts of the deceased who passed on the heir to the deceased;
(b) the price of the property exempted under this Act,
(c) reasonable costs associated with the burial of the deceased;
(d) the remuneration and final expenses of the notary responsible for the proceedings for the succession and the price of other duties imposed in the proceedings for the succession;
(e) an inheritance levy which is evidently paid to another State on the acquisition of property by inheritance abroad, provided that the property is also subject to tax in the domestic territory.
(2) The debts referred to in paragraph 1 (a), the costs referred to in paragraph 1 (c), the remuneration and final expenses referred to in paragraph 1 (d), the price of the other obligations referred to in paragraph 1 (d) relating to the whole part of the inheritance attributable to the individual heir and the inheritance levy referred to in paragraph 1 (e) (hereinafter referred to as "debts"), shall be deducted at an amount corresponding to the proportion of the inheritance which is not exempt from tax, to the total value of the assets acquired by the individual heir. The amount of these debts is calculated per whole CZK without rounding. The price of other obligations under paragraph 1 (d) relating only to a certain part of the inheritance shall be deducted only from that part of the inheritance.
(3) The price referred to in paragraph 1 for movable property shall be that prevailing at the time of death of the deceased and for immovable property the price determined in accordance with a special rule, (1) in force on the day of death of the deceased. For receivables, securities and cash in foreign currencies, conversion to CZK shall be made according to the rate applicable for purchase of Valutes or Foreign Exchange on the day of death of the deceased.
_
Claim
(1) The tax payer is the transferee; when donating abroad, the donor is always the taxpayer. If it is not a donation from abroad or abroad, the donor is the guarantor.
(2) The tax payer in the cases referred to in Article 6 (2) is:
a) a natural person who is a citizen of the Czech Republic or a foreigner with a long stay or permanent stay in the Czech Republic, 1b)
(b) a legal person established in the Czech Republic.
Subject matter
(1) The subject of the donation tax is the free acquisition of property on the basis of a legal act other than the death of the deceased. The property for tax purposes is
(a) real estate and movable property;
(b) other assets.
(2) The tax is also levied on the acquisition of movable property which is:
(a) donated from abroad to or from abroad to the acquirer abroad; or
(b) donated abroad or acquired abroad by means of funds donated to the acquirer abroad, provided that the movable property donated or acquired was imported by the acquirer into the country.
(3) Donation tax is not the subject of
(a) transactions or transfers of assets free of charge on the basis of an obligation laid down by law;
(b) pensions paid under the pension contract, 2)
(c) the acquisition free of charge of assets which are income and are subject to income tax pursuant to the Special Code, 2a)
(d) aid, contributions and subsidies from the state budget, the budgets of the district offices or the budgets of the municipalities;
(e) funds provided by insurance undertakings for measures taken and prevention.
(4) If the co-owner acquires, in the real division of the common case between the co-owners, free of charge more than the value of his share, the acquisition above that value shall be considered as a donation.
(5) Paragraph 3 (2) applies mutatis mutandis.
(6) The provisions of paragraph 2 and paragraph 5 shall apply, save as otherwise provided in the international agreement.
Tax base
(1) The basis of the donation tax is the price of the assets subject to that tax, reduced by:
(a) established debts and the price of other obligations relating to the subject matter of the tax;
(b) the price of the property exempted under this Act,
(c) the customs duty and the import duty in the case of movable goods donated or imported from abroad.
Paragraph 4 (1) and (2) on the deduction of a proportion of the debts attributable to assets which are not exempt shall apply mutatis mutandis.
(2) The price referred to in paragraph 1 for movable property and other assets shall be that in force at the place and at the time of the acquisition of the property or of the grant of a gift abroad and, for real estate, the price determined in accordance with a special rule, (1) in force on the date of acquisition of the property. For receivables, securities and cash in foreign currencies, conversion to CZK shall be made according to the exchange rate applicable to the purchase of shares or foreign exchange on the day of acquisition of the property.
(3) The price of movable property acquired by donation from the same person by the same acquirer during two consecutive calendar years shall be added up and this sum of prices shall be the basis of the tax referred to in paragraph 1. If the tax on the acquisition of assets has already been assessed during this period, it shall be included in the tax on the re-acquisition of assets.
TRANSFER TAX
Claim
(1) The real estate transfer tax is payable on:
(a) the transferor (seller); the acquirer is the guarantor in this case,
(b) the acquirer (buyer), if it is for the acquisition of the property in the execution of the decision, expropriation, bankruptcy or settlement or maintenance;
(c) entitled from a burden in kind or otherwise to a similar burden in kind;
(d) both the transferor and the transferor, if it is for the exchange of real estate; the transferor and the transferor are liable in this case to pay the tax jointly and severally.
(2) If the transfer or transfer of ownership to the property is from the joint ownership of the spouses or to the joint ownership of the spouses, each spouse shall be treated as a separate taxpayer and their shares as the same unless the shares are agreed or determined otherwise. In the case of joint owners, each joint owner is a separate taxpayer and pays tax according to the size of his share.
Subject matter
(1) The subject of real estate transfer tax is:
(a) the transfer or transfer of ownership to real estate, including joint ownership settlement;
(b) the establishment, free of charge, of a material burden or other performance similar to that in which the property is acquired by donation.
(2) The subject of the real estate transfer tax is also the transfer of ownership to real estate in cases where the contract is subsequently withdrawn and the contract is hereby cancelled from the outset. (2b) The cancellation of the contract shall not give rise to a refund.
(3) Where immovable property is exchanged, their mutual transfers shall be treated as one transfer. The tax shall be levied on the transfer of the property whose transfer is higher.
(4) Paragraph 3 (2) applies mutatis mutandis.
The basis of real estate transfer tax is
(a) the price determined in accordance with the special rule, (1) valid on the date of acquisition of the property, even if the price of the property negotiated by the agreement is lower than the price determined; the difference in prices is not subject to donation tax. However, if the price negotiated is higher than the price determined, the tax base is the price agreed,
(b) a price (Paragraph 16) free of charge of a substantive burden or other performance similar to that imposed;
(c) in the case of maintenance, the price established in accordance with a special rule, in force on the date on which the certificate of maintenance is drawn up in the form of a notarial record or the legal authority of the court of residence,
(d) a price determined in accordance with a special rule, valid on the date of acquisition of the property under a lease contract, followed by the purchase of the hired item.
COMMON PROVISIONS
Distribution of persons into groups for the purposes of calculating inheritance, donation and property transfer tax
(1) For the purposes of calculating inheritance, donation and property transfer tax, persons are included in three groups expressing the relationship of the taxpayer with the deceased, the donor (endowed) or the transferor (transferee). Relative relationships created by birth are equal to those based on learning.
(2) Group I belongs to:
- next of kin in a row and married.
(3) Group II belongs to:
(a) relatives in a series of subsidiary, 2c) siblings, nephews, nieces, uncles and aunts,
(b) spouses of children (son-in-law and daughter-in-law), children of the husband, the parents of the husband, the spouses of the parents and persons who have lived with the transferee, the donor or the deceased for at least one year prior to 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 linked to the transferee, donor or deceased.
(4) Group III belongs to:
- other natural persons and legal persons.
The rate of inheritance and donation tax for persons included in the first group
(1) Tax on the tax base
| přes Kč | do Kč | |
|---|---|---|
| 1 000 000 | 1,0 %, | |
| 1 000 000 | 2 000 000 | 10 000 Kč a 1,3 % ze základu přesahujícího 1 000 000 Kč, |
| 2 000 000 | 5 000 000 | 23 000 Kč a 1,5 % ze základu přesahujícího 2 000 000 Kč, |
| 5 000 000 | 7 000 000 | 68 000 Kč a 1,7 % ze základu přesahujícího 5 000 000 Kč, |
| 7 000 000 | 10 000 000 | 102 000 Kč a 2,0 % ze základu přesahujícího 7 000 000 Kč, |
| 10 000 000 | 20 000 000 | 162 000 Kč a 2,5 % ze základu přesahujícího 10 000 000 Kč, |
| 20 000 000 | 30 000 000 | 412 000 Kč a 3,0 % ze základu přesahujícího 20 000 000 Kč, |
| 30 000 000 | 40 000 000 | 712 000 Kč a 3,5 % ze základu přesahujícího 30 000 000 Kč, |
| 40 000 000 | 50 000 000 | 1 062 000 Kč a 4,0 % ze základu přesahujícího 40 000 000 Kč, |
| 50 000 000 | a více | 1 462 000 Kč a 5,0 % ze základu přesahujícího 50 000 000 Kč. |
(2) The calculation of the inheritance tax shall be carried out in accordance with paragraph 1 and the resulting amount shall be multiplied by a coefficient of 0,5.
The rate of inheritance and donation tax for persons included in Group II
(1) Tax on the tax base
| přes Kč | do Kč | |
|---|---|---|
| 1 000 000 | 3,0 %, | |
| 1 000 000 | 2 000 000 | 30 000 Kč a 3,5 % ze základu přesahujícího 1 000 000 Kč, |
| 2 000 000 | 5 000 000 | 65 000 Kč a 4,0 % ze základu přesahujícího 2 000 000 Kč, |
| 5 000 000 | 7 000 000 | 185 000 Kč a 5,0% ze základu přesahujícího 5 000 000 Kč, |
| 7 000 000 | 10 000 000 | 285 000 Kč a 6,0 % ze základu přesahujícího 7 000 000 Kč, |
| 10 000 000 | 20 000 000 | 465 000 Kč a 7,0% ze základu přesahujícího 10 000 000 Kč, |
| 20 000 000 | 30 000 000 | 1 165 000 Kč a 8,0 % ze základu přesahujícího 20 000 000 Kč, |
| 30 000 000 | 40 000 000 | 1 965 000 Kč a 9,0 % ze základu přesahujícího 30 000 000 Kč, |
| 40 000 000 | 50 000 000 | 2 865 000 Kč a 10,5 % ze základu přesahujícího 40 000 000 Kč, |
| 50 000 000 | a více | 3 915 000 Kč a 12,0 % ze základu přesahujícího 50 000 000 Kč. |
(2) The calculation of the inheritance tax shall be carried out in accordance with paragraph 1 and the resulting amount shall be multiplied by a coefficient of 0,5.
The rate of inheritance and donation tax for persons included in the III group
(1) Tax on the tax base
| přes Kč | do Kč | |
|---|---|---|
| 1 000 000 | 7,0 %, | |
| 1 000 000 | 2 000 000 | 70 000 Kč a 9,0 % ze základu přesahujícího 1 000 000 Kč, |
| 2 000 000 | 5 000 000 | 160 000 Kč a 12,0 % ze základu přesahujícího 2 000 000 Kč, |
| 5 000 000 | 7 000 000 | 520 000 Kč a 15,0 % ze základu přesahujícího 5 000 000 Kč, |
| 7 000 000 | 10 000 000 | 820 000 Kč a 18,0 % ze základu přesahujícího 7 000 000 Kč, |
| 10 000 000 | 20 000 000 | 1 360 000 Kč a 21,0 % ze základu přesahujícího 10 000 000 Kč, |
| 20 000 000 | 30 000 000 | 3 460 000 Kč a 25,0 % ze základu přesahujícího 20 000 000 Kč, |
| 30 000 000 | 40 000 000 | 5 960 000 Kč a 30,0 % ze základu přesahujícího 30 000 000 Kč, |
| 40 000 000 | 50 000 000 | 8 960 000 Kč a 35,0 % ze základu přesahujícího 40 000 000 Kč, |
| 50 000 000 | a více | 12 460 000 Kč a 40,0 % ze základu přesahujícího 50 000 000 Kč. |
(2) The calculation of the inheritance tax shall be carried out in accordance with paragraph 1 and the resulting amount shall be multiplied by a coefficient of 0,5.
Real estate transfer tax rate for persons included in Group I, Group II and Group III
The tax is 5% of the tax base.
Substantial load, refilling filling
(1) Where a tax is subject to a material burden, the content of which is a recurring transaction, the taxable amount shall be the sum of all repayable transactions. If it is an indefinite, life-time or for more than five years, it shall be deemed to be five times the annual price.
(2) If the price of the subject matter cannot be determined, the basis of the tax is the price of CZK 10 000.
(3) If it is a recurring load created by a non-material load, paragraphs 1 and 2 shall apply.
Minimum amount of tax, periodic penalty payments and rounding
(1) The minimum amount of inheritance, donation and property transfer tax is CZK 50, regardless of the distribution of persons into groups for the purposes of calculating the tax.
(2) When charging tax, the tax base is rounded up to CZK 100 and the tax charged up to CZK 100.
(3) Penalties shall not be imposed if they do not exceed CZK 100 in total. The measured penalty will be rounded up to the whole CZK.
Measurement and maturity of taxes
(1) On the basis of the tax return in which the taxpayer provides the data relevant for the assessment of the tax and the results of the assessment procedure of the tax administrator, the tax shall be calculated and measured by the payment margin.
(2) The tax on inheritance, donation and real estate transfer shall be payable by the taxpayer no later than 30 days from the date on which the payment notice of the tax assessment was delivered to him.
Exemptions from inheritance, donation and property transfer tax
(1) The inheritance and donation tax shall be exempt under the conditions set out below:
(a) movable items of personal need for natural persons, provided that they were not part of the estate of the deceased or the donor for one year prior to the acquisition, as well as the share of heirs paid from such property and shares derived from the non-joint ownership of spouses who died as a result of the death of one of them, provided that the price of such property does not exceed CZK 1 000 000 for the persons of the I. Group, CZK 60 000 for the persons of the III. Group, CZK 20 000 for each individual taxpayer. The tax shall be levied only on the part of the price of movable property or the proportion of such property acquired by each transferee exceeding that amount,
(b) deposits in accounts with banks and branches of foreign banks operating in the territory of the Czech Republic (excluding deposits in accounts set up for business purposes), funds in Czech or foreign currency and securities in the Czech Republic, as well as the shares of heirs paid from these assets and shares derived from the non-joint ownership of spouses who died as a result of the death of one of them, provided that the sum of all these values does not exceed CZK 1 000 000 for the persons of the I. group 60 000 CZK and CZK 20 000 for the persons of the II. Group III. The tax shall be levied only on that part of the movable property or share of that property acquired by each acquirer which exceeds that amount,
(c) the amounts which, pursuant to the Act on supplementary pension insurance with a State contribution and the amendments to certain laws relating to its introduction, become the subject of inheritance. 2d)
(2) For one taxpayer, the conditions for exemption referred to in paragraph 1 (a) and (b) shall be assessed separately.
(3) The acquisition of movable property shall also be exempt from inheritance and donation tax if the deceased or donor was a representative of a foreign state entrusted in the Czech Republic, a member of his family living with him in the common household, as well as another person to whom diplomatic privileges and immunities belonged and who was not a citizen of the Czech Republic, provided that reciprocity is guaranteed.
(4) The tax exemption referred to in points (a) and (b) of paragraph 1 shall be granted only on condition that the taxpayer indicates those matters and values in the tax return.
(1) The tax on inheritance and donation shall be exempt from the tax on the acquisition of property free of charge into the ownership of the Czech Republic or the ownership of municipalities, provided that the right of management of that property is exercised by central authorities, state funds, children's and youth funds, district offices or municipalities, or by budgetary or contribution organisations established by central authorities, district offices or municipalities.
(2) The tax on the transfer of real estate is exempt
(a) transfers and transfers of ownership of real estate in the liquidation of public undertakings, (3) public limited liability companies with full State ownership or full State ownership of the National Property Fund of the Czech Republic or the Land Fund of the Czech Republic and limited liability companies with full State ownership;
(b) transfers and transfers of ownership to the real estate of public limited-liability companies with full ownership of the State, carried out according to the decision of the General Assembly and approved by the Government of the Czech Republic;
(c) transfers of ownership to the real estate of public limited liability companies with the State's full shareholding in connection with direct sales under the privatisation decision under a special law, 4)
(d) transfers and transfers of ownership of real estate in connection with the division and reunification of municipalities or with changes in their territory under special regulations, 5)
(e) transfers of ownership of immovable property from the ownership of municipalities to the ownership of voluntary associations of municipalities (hereinafter referred to as "the volume") established under a special law, 6) and from ownership of the shares to the ownership of municipalities which were or are associated with the union and which were the previous owners of the real estate transferred.
(3) The transfer or transfer of ownership to real estate from the property of the Czech Republic shall be exempt from the real estate transfer tax provided that the right of management of that property is exercised by central authorities, state funds, district offices or budgetary or contribution organisations established by central authorities or district offices, as well as by transfers or transfers of ownership to the Czech Republic.
(4) Exemptions from inheritance and donation taxes shall be granted free of charge of the acquisition of assets
(a) intended for financing facilities and humanitarian actions in the fields of culture, education, science and education, health, social care, ecology, sport, education and protection of children and youth and fire protection, provided that the property is acquired by legal persons established to provide such activities and which have their registered office in the Czech Republic;
(b) State-registered churches and religious societies, 7)
(c) public utility companies intended for their activities.
(5) The right of the deceased to compensation under special laws shall be exempt from inheritance tax, (8) if the deceased has submitted a request for preliminary examination under Act No. 119 / 1990 Coll., for judicial rehabilitation, as amended, or a similar request under other special rules, and until the death of the deceased the claim has not been satisfied by the central authority. This exemption also applies to cases where the deceased has applied the claim in time to the court, but until the death of the deceased, it has not been definitively decided on by the court.
(6) Donation and property transfer taxes shall be exempt:
(a) transfers and transfers of ownership of assets from the National Property Fund of the Czech Republic and from the Land Fund of the Czech Republic to the acquirer, on the basis of the privatisation decision, 9)
(b) transfers and transfers of ownership to real estate of public limited-liability companies with full State participation in an approved privatisation project or privatisation decision prior to the transfer of ownership to the National Property Fund of the Czech Republic or to the Land Fund of the Czech Republic, 10)
(c) transfers and transfers of assets which go to legal entities in the Czech Republic in connection with the disappearance of the Czech and Slovak Federal Republic,
(d) transfers and transfers of ownership to land and the establishment of material burdens in connection with the exchange of real estate pursuant to a special regulation, 11)
(e) deposits deposited under the special legislation12 into trading companies or cooperatives (hereinafter referred to as "the company"). Where an asset is an asset, the exemption shall not apply if, within five years of the deposit, the participation of a shareholder in a trading company or a member in a cooperative (hereinafter referred to as "partner '), except in the case of the death of a partner, and the property is not returned to the partner. For these five years, the tax period shall not run. The termination of a participation in a company or a member of a cooperative within five years of the transfer of the property as a deposit shall be notified by the member within 30 days of the termination of the participation or membership to the locally competent tax administrator; a settlement notice is included in this notification,
(f) transitions in the assets of companies and cooperatives when they are merged, merged, divided or converted under a special law, 12)
(g) transfers of flats, garages and studios according to special regulations, 12a)
(h) transfers of family homes 12b) and garages from the property of housing cooperatives to the ownership of members of such cooperatives - natural persons whose rental relationship to the family home or garage arose after payment of the membership by such members or their legal predecessors;
(i) transfers and transfers of the property of the housing cooperative in connection with the allocation of part of the housing cooperative. 12c)
(7) The tax on real estate transfer shall be exempt from the first transfer or transfer of ownership to a construction which is a new construction at which a final clearance decision has been issued or completed by a new construction or a built-up new construction and the construction has not yet been used if the transferor (seller) is:
(a) the natural person registered or legal person and the transfer of the construction is carried out in connection with their business activities;
(b) the municipality.
(8) The inheritance, donation and property transfer tax shall not be levied on the issue of property under special rules. 13)
(9) The tax on inheritance and donation shall be exempt from the acquisition of property property rights, which are cultural monuments when they occur among persons included in the I. group.
(10) The grant tax shall exempt the free acquisition of property by natural persons residing in the territory of the Czech Republic operating educational and medical establishments and facilities for the protection of abandoned animals or endangered animal species intended to finance such establishments. Similarly, the acquisition of property free of charge by legal persons operating facilities for the protection of abandoned animals or endangered species shall be exempt.
(11) Free of charge and partly free of charge transfers of assets from the National Property Fund of the Czech Republic and from the Land Fund of the Czech Republic to the Support and Guarantee Agricultural and Forestry Fund, a. s., and subsidies provided by the Support and Guarantee Agricultural and Forestry Fund, a. s., from the assets of the Fund.
(12) The first free acquisition of the property holding provided for in § 7 (4) and part of the third Act No. 42 / 1992 Coll., on the treatment of property relationships and the settlement of property rights in cooperatives, between persons close by, shall be exempt from tax on inheritance and donation. 13a)
(13) The grant tax shall exempt the acquisition of funds provided to a natural person who has proven to be used to increase or alter the qualification, study, treatment, payment of social services or purchase of the aid for the disabled, as well as the direct provision of such aid.
Tax return
(1) The taxpayer shall submit to the local tax authorities the tax return for inheritance, donation or real estate transfer tax within 30 days of the date of the payment.
(a) final succession proceedings, if they are for inheritance;
(b) in which the contract with the document authorising the deposit into the property register or a decision or other instrument by which the competent State authority confirms or certifies ownership of real estate, is delivered to the taxpayer by a donation or property transfer tax;
(c) in which a contract for the donation of movable property is concluded, a gift is granted abroad, a gift from abroad is accepted, a case taken from abroad by means of a donation or another asset benefit, if it is a donation tax,
(d) the expiry of each half-year of the relevant calendar year, if the acquisition of the property is free of charge by legal persons pursuant to Paragraph 20 (4) of this Law. The grant shall cover all the assets acquired in that period.
The tax return shall include a certified copy of the contract and an expert opinion on the price of the property, if the transfer or transfer of ownership to the property is due or free of charge; an expert opinion is not required in the case of transfer or transfer of ownership to land without permanent crops and buildings, unless otherwise provided by the tax administrator.
(2) The tax return shall not be subject to gifts which are exempt from that tax pursuant to Article 19 (1) and (3). The tax return is not subject to the acquisition of property in the Czech Republic under a special provision. 14)
(3) The transfer of real estate tax on transfers from the National Property Fund of the Czech Republic and the Land Fund of the Czech Republic on the basis of a decision on privatizaci9) is required by the acquirer.
(4) The Court of First Instance which has conducted the proceedings for the succession at first instance will send a copy of the final order on the succession, a copy of any separate final order on the fee of the notary and his final expenses and the full file on the succession proceedings to the tax administrator responsible locally within 30 days of the final final proceedings. The tax administrator shall return that file to the court within 30 days of the legal authority of the decision on the assessment of the tax. The tax authorities shall be obliged to notify the tax authorities of the ownership and other rights in kind to the property register and to amend them, the customs authorities, if they are to donate movable property from abroad or abroad, and the Securities Centre, if they are to donate securities.
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Regulation Information
| Citation | Full text of Act No. 232 / 1996 Coll., Act of the Czech National Council on the Tax of Heritage, Donation and Tax on Real Estate Transfer (full text as shown by later amendments and additions) |
|---|---|
| Regulation Type | Declared full text |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 02.09.1996 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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