Act No. 24 / 1964 Coll.
Law on notarial fees
Valid
Effective from 01.04.1964
24.
THE LAW
of 31 January 1964
on notarial fees
The National Assembly of the Czechoslovak Socialist Republic decided on this law:
Preliminary provisions
(1) Notary fees are levied:
(a) for the activities of state notaries (notarial acts fees);
(b) the transfer of ownership to real estate (notarial property transfer fees),
(c) for the free acquisition of property by the death of a citizen (notarial inheritance fees);
(d) for the free acquisition of property by transfer (notarial donation fees).
(2) Fees are charged by state notaries.
Types of notarial fees
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
Where a fee is set at a price for a notarial act, the basis of the fee shall be the price of the subject matter of the act. This price means, unless the implementing act provides otherwise, the price at which the object of the notarial act could be sold at the time and place of that act.
Fee rates
The fee rates for notarial acts shall be fixed 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. For notarial operations of particularly complex, difficult or time-consuming, the fee fixed shall be increased proportionally but not more than 100%.
Claim
(1) The fee shall be paid by those who apply for a notarial act and, if the notarial act is carried out by a state notarial of its own motion (request), by the notarial person in whose interest the notarial act was carried out.
(2) However, the fee is always payable:
(a) the acquirer of the property for the registration of real estate transfer transactions;
(b) the transferee of the right of personal use of the land for the registration of a contract establishing such a right;
(c) the owner of the property for the registration of a contract restricting the transfer of the property.
(3) If there are several taxpayers, they are obliged to pay the fee jointly and severally.
Notarial fee on real estate transfer
Subject matter of fee
(1) The fee is charged for the transfer or transfer (hereinafter referred to as "transfer") of ownership to the property.
(2) If two properties are exchanged, the transfers of the two properties shall be considered as one transfer; the fee is levied on the transfer of the property whose transfer is higher.
(3) If the remuneration is lower than the price at which the property could be sold at the time of the acquisition and at the place where the property is situated, the transfer to the amount of the remuneration shall be deemed to be payable and the transfer to the amount of the difference between the remuneration and that price shall be deemed free of charge.
(4) If the property is acquired from socialist property or into socialist property, the fee shall not be levied.
Basis of fee
The basis of the fee is the remuneration for the property.
Fee rates
(1) The fee rates are set by an implementing regulation of 6% to 13% of the fee base.
(2) If the existing owner of the property and the acquirer are persons close to and not related to the acquisition of the property by the expropriation or the acquisition of the property sold in the course of the execution of the decision, the fee rates shall be 1% to 5% of the basis of the fee.
(3) The rates of the private property transfer or private property transfer charge are 3% higher than the applicable rates established in accordance with paragraphs 1 and 2.
Claim
(1) The fee is payable by the transferor; the transferee is liable for the fee. If the acquisition of the property is an expropriation or an acquisition of the property sold in the course of the execution of the decision, the transferee shall pay the fee.
(2) If a fee is levied on the transfer of two properties exchanged, the fee (Paragraph 6 (2)) shall be payable by both the transferor and the acquirer, jointly and severally.
Reporting obligation
(1) The transferor is obliged to report the transfer of the property 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, expropriation 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 of real estate 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 up to 1% of the fee for each month of delay.
Notary fee from inheritance
Subject matter of fee
(1) The charge is levied on the acquisition of the property by inheritance and on other free acquisition of the property by the death of the citizen; the fee shall also be charged for the free acquisition of assets transferred by the deceased in the three months before his death to the heir.
(2) If the property was acquired for remuneration below the price at which the property could be sold at the time of its acquisition and at the place where it was at that time, the acquisition is deemed to be free of charge.
Basis of fee
(1) The basis of the charge is the price (Paragraph 11 (2)) of the property after the debt has been incurred and the price of other obligations established or imposed in the succession proceedings.
(2) If the State notaries approve an agreement of heirs to settle or settle between heirs, the situation thus created has already occurred at the time of death of the deceased.
(3) 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 has been incurred and the price of other obligations and any remuneration; the price of the property and the amount of the debt will be determined by the state notaries according to the principles applicable to the succession proceedings.
(4) The implementing act shall specify in which cases and under which conditions the cost of inherited economic buildings and land shall not be included in the fee base.
Fee rates
(1) The rates of charge shall be laid down in the implementing act according to the amount of the charge base and the degree of the relative or other personal relationship of the transferee to the deceased citizen; the acquirer shall be divided into three groups according to this ratio and the fee rates shall be set for the first group of acquirer from 5% to 25%, for the second group of acquirer from 12% to 30% and for the third group of acquirer from 20% to 55% of the fee base. The rates of the charge on cases acquired on private property or in private property and on similar acquisitions of another type of property are 3% higher than the applicable rates.
(2) If the inheritance in which the property is in debt is in such a way that the sum of the inheritance fees is lower than the real estate transfer fee, a inheritance fee equal to that difference shall be levied on the property heir.
(3) The implementing regulation sets out the amount by which the State notaries can increase the fee if heirs fail to assess the settlement of the inheritance.
Claim
(1) The fee is payable by 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.
Reporting obligation
(1) The payer shall declare to the competent public notaries within three months of the date of death of the citizen all the property from which 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 30 days of the date on which he became aware of the property or his inheritance right.
(2) If the property was not declared to the state notaries on time, the taxpayer shall pay a penalty of up to 1% of the fee for each month of delay.
Notary fee from donation
Subject matter of fee
(1) The donation fee is levied for the free acquisition of property on the basis of a legal act and other than the death of a citizen.
(2) If 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 is deemed free of charge.
(3) The price of assets acquired from the same person in two years is added up.
(4) The fee shall not be levied:
(a) of movable property of a price not exceeding 3000 CZK;
(b) property acquired from or into socialist property.
Basis of fee
(1) The basis of the fee is the price (Paragraph 16 (2)) of the assets acquired after the debt has been incurred, the price of other liabilities and any remuneration.
(2) The implementing regulation lays down in which cases and under which conditions the price of the farm buildings and land which have been donated is not included in the fee base.
Fee rates
The fee rates shall be determined by the implementing act according to the amount of the fee base and the degree of the relative or other personal relationship of the transferor; the acquirer shall be divided into three groups according to this ratio and the fee rates shall be set for the first group of acquirer from 5% to 25%, for the second group of acquirer from 12% to 30% and for the third group of acquirer from 20% to 55% of the fee base. The rates of the charge on cases acquired on private property or in private property and on similar acquisitions of another type of property are 3% higher than the applicable rates.
Claim
The fee is payable by the acquirer; the transferor guarantees the fee.
Reporting obligation
(1) The acquirer and the transferor are obliged to declare the acquisition of the assets to the relevant State notaries within 15 days of the acquisition; they are not required to be declared if the property is acquired by registration of the contract.
(2) If the acquisition has not been announced on time, the taxpayer shall pay a penalty of up to 1% of the fee for each month of delay.
Common provisions
Establishment of a fee claim
(1) A fee receivable shall be incurred as soon as the public notaries charged the fee have been notified to the taxpayer.
(2) When charging the fee, the basis of the fee shall be rounded up to the whole hundred koruna and the fee applied to the whole koruna up.
Maturity of fees
(1) The fees for notarial acts fixed by the fixed amount are due at the time of the occurrence of the claim, other charges within 15 days of the occurrence of the claim.
(2) If the fee has not been paid on time, the taxpayer shall, without measurement, pay for each month a late payment of 0,5% of the amount due.
Guarantee
(1) The guarantor is obliged to pay the fee due unless the taxpayer has done so, although he has been 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 being informed of the decision of the notaries of the State.
(3) If the guarantor does not pay the amount due in time, he shall be obliged, without measurement, to pay a late payment of 0,5% of the amount due for each month.
Compensation
(1) The costs of actions carried out outside the office of a public notaries shall be borne by the taxpayer.
(2) The provisions on fees apply mutatis mutandis to the occurrence of a claim for reimbursement of costs, its maturity, the late payment fee and the reimbursement procedure. the implementing act may provide for derogations as necessary.
Method of payment
The method of payment of the fee, periodic penalty payments, late payment and reimbursement of costs shall be laid down in the implementing act; it may be established in which cases stamp stamps are used for payment.
Scope of notarial fees
(1) Notarial fees, periodic penalty payments (Sections 10, 15 and 20) and reimbursement of costs are imposed and the obligation to pay the late payment of the late payment is imposed by the local competent state notaries; the local jurisdiction shall be adapted to the implementing regulation.
(2) The District Court, in whose circumference the notaries of the State which the fee has been charged, calculates the late fee, recalls the payment of the fees due, periodic penalty payments, late payment fees and reimbursement of costs and enforce them.
(1) The Ministry of Finance and the national committees appointed by it are satisfied by the checks carried out by the judicial authorities, the taxpayers and other stakeholders and organisations on the method of collecting notarial fees.
(2) Organisations and persons subject to control are required to provide the inspection authority with the assistance necessary to achieve the purpose of the inspection, in particular to provide explanations and evidence, to submit documents and aids concerning the facts relevant for the assessment of fees.
(3) In order to carry out the check, the inspection authorities are entitled to enter rooms, facilities and land while carrying out the necessary investigations.
The judicial authorities shall be satisfied by regular supervision as to whether notarial fees are levied at the correct level, properly and in a timely manner.
National committees, prosecutors and other state bodies and organisations shall provide effective assistance to the authorities responsible for the tasks of collecting notarial fees.
Management
(1) A Participant may appeal against a decision of a State notaries; the appeal shall be lodged within 15 days of receipt of the decision and, if the decision has been published, since its publication, at the state notaries against which it 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. The provisions of the Civil Code apply to appeal proceedings.
(1) If the fee has not been charged at all, or if it has been charged at a lower amount than it should have been, the notaries of the State are entitled to charge the fee within the prescribed period (paragraph 2).
(2) Neither the fee nor the fee to be charged may be charged nor enforced after three years from the end of the calendar year in which the notario became aware of the fact that the fee was payable (notarial act, transfer of property or acquisition of property).
(3) As from the end of the calendar year in which the taxpayer has been informed of an act to measure or enforce the fee (its supplement), a new three-year period shall run.
(4) The charge (supplement) cannot in any event be measured or enforced as soon as 10 years have elapsed since the end of the calendar year in which the charge occurred.
(1) The applicable decision to measure the notarial fee (supplement) of the State notarial at the request of the taxpayer shall be amended or repealed if, on the basis of new facts or evidence which could not be applied in the assessment procedure without the fault of the taxpayer, the fee would be charged at a lower rate or not at all.
(2) The application must be made within 15 days 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 31 and 32 shall apply mutatis mutandis to periodic penalty payments, late payment and reimbursement of costs.
The details of the procedure before the State notarial in the case of notarial fees are laid down in the implementing regulation.
Transitional and final provisions
According to this law, notarial fees are levied, if the fact which is the subject of the charge is found to be effective. If, prior to the application of this law, the fact which was subject to a tax (tax) on inheritance, transfer of property or acts has been established, the earlier provisions shall continue to apply to these taxes (taxes); However, the provisions of this Act on the competence of the institutions and on the procedure, with the exception of the provisions of Sections 10, 15, 20, 31, 32 and 33, shall apply, except where the implementing act provides otherwise, to such fees (taxes).
(1) In agreement with the Ministry of Justice, the Ministry of Finance will issue regulations for the implementation of this Act; it also provides for exemption from the charge and, where appropriate, other concessions.
(2) The Ministry of Finance is hereby authorised to provide, in an agreement with the Ministry of Justice, for derogations from the law as appropriate to prevent double taxation, to maintain the same procedure with each other or to implement the measures necessary with regard to the procedure of foreign authorities.
(3) The Ministry of Finance may, in agreement with the Ministry of Justice:
(a) to grant exemption from the fee or to allow other allowances for certain types of property or for certain groups of persons or for individual persons; may also, in agreement with the competent central authorities, instruct the authorities in their field of competence to authorise individual relief,
(b) to take appropriate measures to prevent irregularities or hardships which could arise from the implementation of the law.
(4) The Ministry of Justice, together with the Ministry of Finance, shall adjust the management of the notarial fee claims as necessary, in particular the authorisation of instalments, the remission and depreciation of arrears.
Act No. 26 / 1957 Coll., on notarial fees, and Order No. 30 / 1957 Coll., implementing the notarial fee law, is hereby repealed.
This Act shall take effect on 1 April 1964.
Novotný v. r.
Fierlinger v. r.
Lenárt v. r.
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Regulation Information
| Citation | Act No. 24 / 1964 Coll., on notarial fees |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 11.02.1964 |
|---|---|
| Effective from | 01.04.1964 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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