Decree of the Ministry of Finance No. 25 / 1964 Coll.
Decree of the Ministry of Finance implementing the Law on notarial fees
Valid
Effective from 01.04.1964
25.
DECLARATION
Ministry of Finance
of 11 February 1964
to implement the notarial fee law
The Ministry of Finance, in agreement with the Ministry of Justice, provides, pursuant to § 36 (1) and § 3 (b) of Act No. 24 / 1964 Coll., on notarial fees (hereinafter referred to as "the Act"):
SPECIES OF NOTIFICATION CHARGES
Notary fee for operations
(K § 2 to 5 of the Act)
Subject matter and rates of fees
The subject-matter and rates of charges are shown in Schedule I (Annex 1).
Basis of fee
(1) If a fee is set for a notarial act involving the property, the basis of the charge is the price at which the property can be sold at the place where the property is sold at the time of the transaction.
(2) If the fee for several partial operations is determined according to the price of the subject-matter of the notarial act, this means the price at which the article could be sold at the time of the last partial operation.
(3) In real estate contracts, the basis of the fee is the price of the property, which is higher.
(4) Where a notarial act returnees, the charge shall be the sum of the prices of all returnees. If it is an indefinite, life-time or for more than five years, it shall be deemed to be five times the annual price. The same applies to the price of rights that can be exercised again.
(5) If the price of the subject of the notarial act cannot be determined, the basis of the charge is the price of 3000 Kcs.
Exemption from fees
The Czechoslovak State, budgetary organisations, contribution organisations and state funds, as well as acts concerning the transfer of assets to a socialist organisation, shall be exempt from the act fee.
Notarial fee on real estate transfer
(K § 6 to 10 of the Act)
Subject matter of fee
(1) The transfer and, where appropriate, the transfer (hereinafter referred to as the "transfer") of ownership of the property takes place mainly on the basis of contracts, decisions of the State authorities and agreements.
(2) Real estate includes its accessories.
(3) The transfer of the property shall be refundable if it is established that the remuneration for the property was actually granted or that the acquirer is obliged to provide it.
(4) It is irrelevant in which performance of the remuneration matters.
(5) If the joint owner acquires a common real estate between the joint owners of the property at a price above the value of its share, the acquisition of the property above that threshold, if it is repayable, shall be deemed to be a transfer of the property.
Basis of fee
(1) The basis of the fee is the sum of the remuneration for all properties transferred between the same transferor and the acquirer.
(2) If two properties are exchanged, transfers of the two properties shall be considered as one transfer. The fee shall be levied on the transfer of the property from which the charge is higher and on the basis of which the price of the second property referred to in Article 6 (3) of the Act is increased by any other remuneration.
(3) In order to determine the basis of the fee, the relevant situation shall be the date on which the property was transferred.
(4) Paragraph 2 (4) on the determination of the price of repayable transactions applies mutatis mutandis.
Fee rates
The rates of charge are shown in Schedule II (Annex 2).
Exemption
The exchange of land used for agricultural production shall be exempt from the fees provided that their price is the same and that the competent authority confirms that in exchange, the rounding of land of at least one of the participants in the exchange has been obtained; if the land exchanged is not the same, the fee shall be paid only on the basis of the difference in price.
Notary fee from inheritance
(K § 11 to 15 of the Act)
Subject matter of fee
(1) Property means matters, claims and other rights, whether they are acquired by inheritance or otherwise receive the death of a citizen free of charge.
(2) The property shall also be subject to the charge if the deceased has transferred it free of charge in the three months before his death to the heir; the donation fee paid is deducted from the inheritance fee.
(3) A fee shall be levied on immovable property situated within the territory of the country without regard to the nationality or residence of the deceased; no charge shall be levied on immovable property abroad.
(4) If the deceased was a Czechoslovak state citizen at the time of his death, the fee shall be levied on all his movable property, even if the property is abroad. If the deceased was not a Czechoslovak State citizen at the time of his death, the fee shall be levied on his movable property if he is in the country.
(5) The provisions of paragraphs 3 and 4 shall apply unless otherwise provided in the international agreement.
Basis of fee
(1) The basis of the fee shall be the cost of the inheritance of each heir after the deduction of the deceased's debts and the price of his other obligations relating to the heirs and established or, where applicable, the heirs imposed in the succession proceedings under the notarial order, *) and the cost of the inheritance benefit, which must be shown to be paid to another State of foreign property and which was also subject to a fee.
(2) Paragraph 2 (4) on the determination of the price of repayable transactions applies mutatis mutandis.
(3) If State notaries approve an agreement of heirs to settle or perform a state notaries settlement between heirs, the situation thus created has already occurred at the time of the deceased's death (§ 12 (2) of the Act).
Payment relief
(1) The basis of the levy does not include the price of inherited economic buildings and land which are grouped in a single agricultural cooperative or which the acquirer, within one year of the acquisition of the inheritance, brings together in a single agricultural cooperative and the price of inherited economic buildings and land which are in the free use of a socialist agricultural organisation or which the acquirer, within one year of the acquisition of the inheritance, transfers to the free use of a socialist agricultural organisation. However, the payer shall be obliged to pay the fee if, within three years of the end of the calendar year in which he has acquired his inheritance, the use of economic buildings and land the price of which has been excluded from the basis of the charge is returned to him or if, within that period, he or she is to be divided into replacement parcels. The taxpayer is obliged to declare to the state notaries within 30 days the occurrence of the circumstances applicable to the finalisation of the fee under the consequences set out in § 15 (2) of the Act.
(2) Where the transferee of an agricultural holding co-operating in a single agricultural cooperative is a member of a single agricultural cooperative and, when the inheritance is settled, undertakes to pay the inheritance shares of the returnees only if he ceases to be a member of the cooperative, the fee for the inheritance shares (parts of them) shall be waived. The fee may be waived only if the payment relates to assets associated with the single agricultural cooperative. The fee shall be charged only if the condition is met. The taxpayer is obliged to declare the state notaries (§ 15 of the Act). The obligation to pay the inheritance share from which the inheritance fee will not be charged under this provision is not a deductible item of property which is not grouped in the single agricultural cooperative when charging the fee to the transferee.
Fee rates
The rates of the inheritance charge are shown in Tariff III (Annex 3).
Exemption from the fee
The following shall be exempt from the inheritance fee:
(a) an inheritance which depends solely on movable property property, the price of which does not exceed the cost without a reduction in the liability of 3000 Kns; where the price of such an inheritance exceeds that amount, a total of up to 3000 CZK shall be excluded from the inheritance shares of the spouse and minor children;
(b) the deceased's entitlement to social security benefits and sickness insurance benefits for the last month before his death;
(c) deposits in book-by-name with domestic state monetary institutions;
(d) insurance premiums from insurance against persons contracted with the State Insurance Corporation;
(e) the inheritance shares of the spouse, children and parents, if they depend on 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 at the place of the deceased;
(f) an inheritance based on movable property by representatives of foreign states entrusted in the Czechoslovak Socialist Republic and by 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;
(g) socialist organisations.
Reporting obligation
(1) The taxpayer is obliged to declare the fee to be charged within the period laid down by the law and the property which the state notaries do not discuss in the succession proceedings.
(2) The notification does not need to be made if, within the time limit referred to in paragraph 1, a prior investigation or an inheritance report has been drawn up in accordance with the rules of the notarial order and contains the necessary information on the property of the deceased.
Notary fee from donation
(K § 16 to 20 of the Act)
Subject matter of fee
(1) In particular, the donation fee is levied on the acquisition of property rights, claims and other property rights, if it is wholly or partly free of charge, and on other enrichment on the basis of legal action (e.g. enrichment as a result of waiving the claim). Implementation under legal obligation is not subject to a fee.
(2) Where the property is acquired for consideration which is less than the amount for which the property could be sold at the time of the acquisition and at the place where it is, the property at the price of the difference shall be deemed to have been acquired free of charge; However, this does not apply if the acquisition of the property is by expropriation or when sold through enforcement.
(3) If the co-owner acquires, in the real division of the common case between the co-owners of the case, a price exceeding the value of his share without payment, the acquisition of the case above that limit shall be deemed to be a donation free of charge.
(4) The fee shall also be levied on movable property which is transferred from foreign to domestic or domestic to foreign.
Basis of fee
(1) Paragraph 10 (1) applies mutatis mutandis to the donation fee.
(2) For movable property granted free of charge from abroad, the flat-rate customs duty and the replacement levy paid on importation shall be deducted from the price of the case.
(3) Paragraph 2 (4) on the determination of the price of recurring transactions applies mutatis mutandis.
Fee rates
The rates of charge are set out in Schedule III (Annex 3).
Exemption from the fee
The fee shall be exempt:
(a) foreign money and payment documents denominated in foreign currency, provided that they are donated to the country and are refunded via the foreign trade enterprise TUZEX or in Czechoslovak crowns with a fixed supplement to the official course. It does not matter whether the donor is a foreign exchange domestic or foreign exchange foreigner. This exemption is not applicable if the funds from which the gift was granted have been allocated abroad, e.g. as diets;
(b) 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 apply and which are not Czechoslovak nationals of state.
COMMON PROVISIONS
(K § 10, 15 and 20 to 34 of the Act)
Reporting obligation
(1) If the taxpayer declares the fact which is the subject of the charge and has come to that effect on the basis of the instrument, the debtor shall be obliged to submit the original of the document with its copy when declaring the State notaries.
(2) If the reporting obligation is more than one person and only one of them meets it, the state notaries will not impose periodic penalties on persons who have not fulfilled the reporting obligation. The notification made to the State notaries not competent within the deadline but in writing shall be deemed to have been made to the State notaries responsible. The announcement shall be forwarded to the state notaries responsible.
Method of payment
The notarial fee shall be paid by stamp, unless the penalty is higher than 400 CZK. If the fee, including the periodic penalty payment, is higher than 400 CZK, or if the fee has not been paid in due time in the stamp, the charge shall be paid to the district court in whose district the notaries which have imposed the charge are situated; late payment and reimbursement of costs shall be payable on behalf of this District Court without regard to their amount.
Local jurisdiction of state notaries
(1) In order to calculate the fee, the
(a) in the case of a fee for acts of state notaries carrying out proceedings or notarial acts on which the fee is levied;
(b) in the case of a real estate transfer fee, the public notaries which registered the real estate transfer and, where appropriate, the relevant registration; where registration is carried out by more than one state notaries, the relevant state notaries shall be the last to register;
(c) for the inheritance fee of a public notaries which has been examined or which would have been responsible for its consideration;
(d) in the case of a donation fee for the State notaries in whose territory the acquirer resides and in the case of donations abroad to the State notaries in whose district the transferor resides; where the property is the subject of a donation, point (b) shall apply mutatis mutandis.
(2) In order to measure the periodic penalty payments and to measure the reimbursement of costs, the relevant State notaries shall be the ones which have assessed the fee.
Synergies in the collection of notarial fees
National committees, prosecutors and other state bodies and organisations shall provide effective assistance to the authorities responsible for the tasks relating to collection (measurement, acceptance of payments, reminder of payment, provision, enforcement) of notarial fees. In particular, the national committees express their views on the price at which the property could be sold (Sections 3, 6 (3), 11 (2) and 16 (2) of the Law), or whether this price corresponds to the price given by the taxpayer, or what is the price of the annual supply (Sections 2 (4), 5 (4), 9 (2) and 15 (3)), the transport inspectors of the District Department of Public Security shall communicate to the State notaries in whose territory the acquirer of the vehicle is resident, all or partly free of charge transfers of motor vehicles, and the customs office of the gift, donated by motor vehicles and inherited items under special instructions.
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 shall be initiated by the State notaries as soon as they have been informed of the facts which are the subject of the fee, whether declared or otherwise.
(2) The procedure for the measurement of periodic penalty payments and reimbursement of costs is initiated by the State notaries on their own initiative.
(1) In deciding, state notaries are based on the actual state of the matter; In particular, it shall always act in order to determine the basis for the decision in such a way that the procedure is conducted quickly and economically.
(2) The decision to measure the notarial fee and periodic penalty payments is given by the State notario orally if the taxpayer is present and does not charge more than 400 CZK, in other cases in writing. In the decision of the State notaries, they shall always impose an obligation to pay a late fee if the fee charged is not paid on time.
(3) At the request of the taxpayer, the State notaries shall issue him a written certificate of the content of the oral decision.
(4) Where State notaries measure an increased fee under the Common Tariff Note I and under Note 2 on the Notary's tariff heritage charge III, they shall duly justify the proportionality of the increase in the fee in such a way that both the increase and its proportionality can be reviewed in any appeal proceedings.
(5) The decision on reimbursement of costs and liability, as well as the decision imposing another obligation on a participant, is always in writing by the State notaries.
If the provisions of the Law or of this Order do not imply otherwise, the provisions on the procedure for the suspension of the charge and on the authorisation of instalments shall apply to proceedings before the State notaries in the matters of notarial charges, *) in particular the provisions on the method of establishing the documents for the decision on suspensive effect, appeal, suspension of the fee and the authorisation of instalments.
Transitional and final provisions
(K § 35 to 38 of the Act)
Proceedings initiated before the date of application of this Order shall be completed by the competent authorities in accordance with the rules on proceedings still in force.
This Decree shall take effect on 1 April 1964.
Minister:
Dvořák v. r.
Příloha 1
Annex 1 to Decree No. 25 / 1964 Coll.
Plane I
Notary fee for operations
| Pol. | Předmět | Poplatky | |
|---|---|---|---|
| pevné | procentní | ||
| A | Za sepsání notářského zápisu (včetně nutných přípravných úkonů a vydání prvého stejnopisu notářského zápisu účastníkům a prvého notářského osvědčení žadatelům): | ||
| 1. jde-li o jednostranný právní úkon (prohlášení), z ceny předmětu | 1 % nejméně 40 Kčs | ||
| 2. jde-li o smlouvu, z ceny předmětu | 1,5 % nejméně 60 Kčs | ||
| 3. jde-li o osvědčení pravosti podpisu na listině nebo o osvědčení, že podpis někoho, kdo neumí nebo nemůže psát, byl nahrazen na listině samé potvrzením dvou svědků o jeho souhlasu, za každé osvědčení | 4 Kčs | ||
| 4. jde-li o osvědčení, že je někdo na živu nebo na určitém místě, a o osvědčení, že listina byla předložena a v kterou dobu | 8 Kčs | ||
| 5. jde-li o osvědčení, že bylo odesláno nebo sděleno prohlášení a že mělo určitý obsah, nebo o osvědčení, jaký byl průběh a výsledky jednání ve schůzi, nebo o osvědčení, že se v přítomnosti státního notáře staly jiné skutečnosti nebo že je sám zjistil, z ceny předmětu | 0,5 % nejméně 40 Kčs | ||
| 6. jde-li o osvědčení, že státní notář někoho vyslechl, a to i přísežně, je-li toho třeba pro uplatnění nebo zachování nároku v cizině | 40 Kčs | ||
| 7. za zjištění totožnosti při předchozích úkonech, vyjímajíc úkony uvedené pod č. 3, za každou osobu, jejíž totožnost se zjišťuje | 4 Kčs | ||
| Poznámky k č. 1 a 2: 1. Za sepsání notářských zápisů podle § 40 odst. 2 obč. zák. se platí poplatky polovinou sazby pod č. 1 nebo 2 2. Poplatek podle sazby č. 1 nebo 2 se platí, jen jestliže zápis podepsal alespoň jeden z účastníků; nepodepsal-li zápis žádný z účastníků nebo nedošlo-li k sepsání zápisu z vůle účastníků, avšak až po skončení přípravných prací, platí se poplatek podle položky E | |||
| B | Za ověření opisu nebo kopie listiny, jakož i souhlasu několika prvopisů, za každou i jen započatou stranu | ||
| a) u textu a kopií v českém nebo slovenském jazyku | 2 Kčs | ||
| b) u cizojazyčných listin | 4 Kčs | ||
| Poznámka: Poplatek se neplatí za ověření opisů listin, kterých je třeba k vyměření notářských poplatků nebo pro sbírku registrovaných smluv nebo pro evidenci vedenou u příslušného orgánu Ústřední správy geodézie a kartografie. Na těchto opisech musí však být vyznačen účel, k němuž byly vyhotoveny. | |||
| C | Za úhrn úkonů potřebných k protestaci směnky nebo jiného rubopisem převoditelného cenného papíru, za každý protestovaný papír | 20 Kčs | |
| D | Za přijetí do úschovy, | ||
| a) přijímají-li se movité věci do úschovy proto, že podle prohlášení složitele nelze závazek, jehož předmětem jsou tyto věci, splnit z důležitého důvodu, z ceny věcí | 1 % nejméně 10 Kčs | ||
| b) v jiných případech, jde-li o | |||
| aa) listinu | 10 Kčs | ||
| bb) dá-li do úschovy současně několik listin, za každou další listinu | 2 Kčs | ||
| cc) hotové peníze, cenné papíry a jiné cenné hodnoty, z jejich ceny (nominální hodnoty) | 0,25 % nejméně 10 Kčs nejvýše 100 Kčs | ||
| Poznámka: Poplatek za přijetí do úschovy státního notářství při řízení o dědictví za dobu, po kterou je úschovy pro účely tohoto řízení třeba, je zahrnut v notářském poplatku z dědictví, popřípadě v poplatku za úkony za vydání potvrzení o nabytí dědictví nebo za vydání rozhodnutí o vypořádání dědictví. | |||
| E | Za sepsání písemností, které nemají formu notářského zápisu, z ceny předmětu | 0,5 % nejméně 25 Kčs nejvýše 400 Kčs | |
| Poznámky: 1. Sepsání žádosti, aby soud z hlediska zájmů chráněných osob schválil právní úkon, nepodléhá notářskému poplatku 2. viz poznámku 2 k pol. A č. 1 a 2. | |||
| F | Z návrhu na umoření listiny | 30 Kčs | |
| G | Za registraci: | ||
| 1. úkonu o převodu | 0,5 % nejméně 40 Kčs | ||
| 2. smlouvy o omezení převodu | 2 % nejméně 60 Kčs | ||
| 3. smlouvy o zřízení práva osobního užívání pozemků | 40 Kčs | ||
| 4. smlouvy o zřízení, změně nebo zrušení věcného břemene | 100 Kčs | ||
| 5. smlouvy o výstavbě nového domu s byty v osobním vlastnictví,*) jejich změny a doplňky | 100 Kčs | ||
| H | Za vydání (vyhlášení) potvrzení o nabytí dědictví, popř. rozhodnutí o vypořádání dědictví, je-li dědictví od poplatku z dědictví osvobozeno: | ||
| 1. z ceny dědictví od 500 Kčs do 1000 Kčs | 25 Kčs | ||
| 2. z ceny dědictví do 2000 Kčs | 50 Kčs | ||
| 3. z ceny dědictví do 3000 Kčs | 100 Kčs | ||
| Poznámka: Za vydání každého dalšího vyhotovení potvrzení o nabytí dědictví, popř. rozhodnutí o vypořádání dědictví, za každou i jen započatou stranu | 5 Kčs | ||
| CH | Za vydání výpisu, opisu z pozemkové knihy za každou i jen započatou stranu | 5 Kčs | |
| I | Za zaslání spisů jinému státnímu notářství, aby do nich nahlédl žadatel | 5 Kčs | |
| J | Za vydání osvědčení a jiných opisů nebo výpisů z listin nebo spisů uložených v notářském archivu, za každou i jen započatou stranu | 5 Kčs | |
| K | Za vyhotovení vyžádaného čistopisu (opisu) listiny, za každou i jen započatou stranu | 2 Kčs | |
| L | Za vydání dalších stejnopisů notářských zápisů, dalších notářských osvědčení nebo rozhodnutí, za každou i jen započatou stranu | 5 Kčs | |
| Poznámka: Za vydání osvědčení o obsahu ústního rozhodnutí státního notářství ve věcech notářských poplatků se poplatek neplatí. | |||
Common remark:
The fee rates for complex, difficult or time-consuming operations compared to the usual operations of the same type shall be increased proportionally by up to 100%; This is true even if the fact that the contract to be registered was not drawn up by a state notary or legal advisory body was the cause of difficulty or time-consuming.
Příloha 2
Annex 2 to Decree No. 25 / 1964 Coll.
Graphic II
Notarial fee on real estate transfer
The fee shall be:
| Základ poplatku do Kčs | Obecná sazba poplatku | Výhodná sazba poplatku, jde-li o převody nemovitého majetku mezi rodiči a dětmi (též osvojenými) a jejich potomky, mezi rodiči a manžely jejich potomků a mezi manžely, a dále z manžela na děti druhého manžela a jejich potomky |
|---|---|---|
| 4 000 | 6 % základu | 1 % základu |
| 10 000 | 7 % základu | 2 % základu |
| 20 000 | 8 % základu | 2,5 % základu |
| 50 000 | 9 % základu | 3 % základu |
| 100 000 | 10 % základu | 3,5 % základu |
| 150 000 | 11 % základu | 4 % základu |
| nad 150 000 | 13 % základu | 5 % základu |
Notes:
1. The basis for determining the fee rate is the basis for measuring it.
2. The transfer of private property or private property shall be subject to a fee increased by 3% of the base attached to such property. In the case of the transfer of a family house or holiday cottage from personal property to personal property, the increased charge shall also not apply to the transfer of land built by such buildings or adjacent land, if the aggregate size of such land does not exceed the corresponding size laid down in Section 200 of the Civil Code.
3. If the difference between the charge base and the charge would be less than the difference between the highest base set for the closest lower rate and the charge based on that rate, the fee shall be charged plus the difference between the two bases.
Příloha 3
Annex 3 to Decree No. 25 / 1964 Coll.
Plant III
Notary fee from inheritance and notarial fee from donation
The fee shall be:
| Základ poplatku do Kčs | Skupiny nabyvatelů | ||
|---|---|---|---|
| I vlastní a osvojené děti a jejich potomci; rodiče vlastní a osvojitelé; ostatní příbuzní v přímé linii; manželé; manželé vlastních i osvojených dětí a jejich potomků | II sourozenci; děti a vnuci manžela zůstavitele (převodce) a jejich manželé; rodiče manžela zůstavitele (převodce); příbuzní manžela zůstavitelova (převodcova) v přímé linii; osoby, které se zůstavitelem (převodcem) žily nejméně po dobu jednoho roku před jeho smrtí (před převodem) ve společné domácnosti jako členové rodiny, a které z toho důvodu pečovaly o společnou domácnost nebo byly odkázány výživou na zůstavitele (převodce) | III ostatní osoby | |
| 1 000 | 5 % základu | 12 % základu | 20 % základu |
| 2 000 | 6 % základu | 13 % základu | 22 % základu |
| 5 000 | 6 % základu | 14 % základu | 24 % základu |
| 10 000 | 7 % základu | 15 % základu | 26 % základu |
| 20 000 | 8 % základu | 16 % základu | 28 % základu |
| 30 000 | 8 % základu | 17 % základu | 30 % základu |
| 50 000 | 9 % základu | 18 % základu | 32 % základu |
| 75 000 | 10 % základu | 19 % základu | 34 % základu |
| 100 000 | 11 % základu | 20 % základu | 36 % základu |
| 150 000 | 13 % základu | 21 % základu | 38 % základu |
| 200 000 | 15 % základu | 23 % základu | 41 % základu |
| 250 000 | 17 % základu | 25 % základu | 45 % základu |
| 300 000 | 20 % základu | 27 % základu | 50 % základu |
| ze zbytku nad 300 000 | 25 % základu | 30 % základu | 55 % základu |
Notes on the notarial inheritance fee and the notarial donation fee:
1. The basis for determining the fee rate is the basis for measuring it.
2. Of cases acquired from private property or from private property and similar acquisition of another type of property, a fee shall be paid plus 3% of the basis attached to such property. In the case of the acquisition of a family house or holiday cottage from personal property, the increased charge shall also not apply to the acquisition of land built by such buildings or adjacent land, if the aggregate size of such land does not exceed the corresponding area provided for in Section 200 of the Civil Code.
3. If the difference between the charge base and the charge would be less than the difference between the highest base set for the lowest rate and the charge calculated at that rate, that fee shall be calculated plus the difference between the two bases.
Notes on the notary inheritance fee:
1. If, pursuant to Article 12 (1) (a), the inheritance is not exempted from the inheritance fee only because the inheritance price exceeds 3 000 Kčs, and if, after payment of that fee, the heirs would be less than they would be left with the payment of the act fee if the inheritance were exempted under that provision from the notarial inheritance charge, the heirs shall be obliged to pay the fee equal to the difference between that amount and the basis of the fee.
2. If the heirs fail to settle the inheritance and carry out the state notaries themselves, the state notaries may raise the fee accordingly by up to 50%, but not more than 500 CZK.
Note to notarial donation fee:
If the price of the acquired movable property exceeds the amount of CZK 3 000 and, therefore, if a donation fee is levied [Paragraph 16 (4) (a) of the Act], and if the acquirer would be left with less than CZK 3 000 after the payment of the donation fee, the acquirer is obliged to pay a fee equal to the difference between that amount and the basis of the fee.
*) Act No. 95 / 1963 Coll., on state notaries and proceedings before state notaries (notarial order).
*) Decree No. 16 / 1962 Coll., on Proceedings on Taxes and Fees.
*) Act No. 52 / 1968 Coll., on Personal Property to Houses, as amended by Act No. 30 / 1978 Coll.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Decree of the Ministry of Finance No. 25 / 1964 Coll., to implement the Law 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.
Comments 0