Act No. 26 / 1957 Coll.
Law on notarial fees
Valid
Effective from 01.07.1957
26
Law
of 18 April 1957
about notarial fees.
The National Assembly of the Czechoslovak Republic decided on the following Act:
Purpose of the law
In order to unify and simplify the provisions on the charging of inheritance, donation and redemption of real estate transfers and the cost of administrative work in charging, uniform notarial fees are introduced, from inheritance, from donation, from real estate transfer and from acts.
Notary fee from inheritance
From what charge
(1) The inheritance fee is payable on property,
(a) acquired by heirs, legalists or other persons by the death of the deceased;
(b) which the deceased has transferred in whole or in part free of charge during his or her life in the three months preceding his or her death; the donation fee paid shall be included.
(2) For the purposes of the fee, the property referred to in paragraph 1 shall be called "inheritance," the share acquired by the heir or another person, "inheritance."
(3) The basis and rates of the fee and the extent of the payment obligation shall be determined at the time of death of the deceased. However, if the heirs are to divide the inheritance assets and the agreement is to be taken into account in the certificate of acquisition of the inheritance, for the purposes of the fee, the condition created by such an agreement shall be deemed to have occurred at the time of the death of the deceased.
(4) Instead of the inheritance charge, the property transfer fee shall be paid if the property's inheritance is so indebted that the inheritance fee would be lower than the property transfer fee.
Who pays the fee
(1) The inheritance fee is paid by the acquirer. By hand, in common with the acquirer, the fee shall be paid by the successor in title of the case on which the legal lien is imposed for the fee, but only up to the amount of its price.
(2) If two or more persons acquire assets together, they shall be required to pay the fee by hand in common and in no different manner. However, the taxpayer is not obliged to pay more than the cost of the inheritance interest acquired by him. In a reciprocal relationship, each acquirer shall be obliged to pay part of the fee relating to its inheritance.
(3) For a fee, he can guarantee who refused the inheritance if, for that reason, his minor has acquired them. However, this does not apply if the court has not approved the rejection of the inheritance for a minor.
Basis of fee
(1) The inheritance charge is calculated on the basis of the general (selling) price of the inheritance interest after the deduction of deductible liabilities.
(2) Property,
(a) held by the deceased at the time of his death; or
(b) which has been deposited with a third party in the name of the deceased, although also in the name of other persons,
shall be deemed to be part of the inheritance for the purposes of the fee unless the person exercising his right of ownership proves that right.
(3) The claim of the deceased against the heir or the referee shall be included in the inheritance even if the deceased has forgiven the debtor in the will.
(4) Where the transferee is a member of a single agricultural cooperative which has adopted the model statutes, the inheritance of the inheritance shall be excluded from the basis of the fee, which shall be brought together in the single agricultural cooperative for joint management or shall be brought together within one year of the death of the deceased. If the acquirer enters such a cooperative within one year from the date of death of the deceased, the inherited property shall be excluded from the basis of the fee, which shall be associated with the joint management at that time. However, the acquirer is obliged to pay the fee if he has withdrawn or was excluded from the cooperative before the expiry of five years after the death of the deceased.
The deductible liabilities are:
(a) expenditure on the treatment of the last disease of the deceased if they have not been paid by the date of death;
(b) the costs of the deceased's funeral provided for in the single amount; the same amount shall be deducted from the funeral expenses paid under the staff sickness insurance rules or other similar rules or other reimbursement of funeral expenses;
(c) obligations towards socialist legal persons who have passed on to the heirs the death of the deceased; However, due taxes, fees, insurance premiums paid under the rules on sickness and pension insurance of members of single agricultural cooperatives and pension insurance of self-employed persons, as well as other benefits (including medical services) shall be deducted only if they are paid within a period which, taking into account the circumstances of the case, provides for state notaries (notaries).
Fee rate
The rate of the inheritance charge shall be determined on the basis of the relative (personal) ratio of the acquirer to the deceased and on the basis of the fee, in the first group from 5% to 25%, in the second group from 12% to 30% and in the third group from 20% to 55%. For privately owned assets, the fee rate is 3% higher.
Recognition of the inheritance
(1) The payer shall be obliged to grant the notaries which are competent to discuss the inheritance or notaries which shall be determined by the regulation issued pursuant to Paragraph 27, all the property subject to the charge no later than three months after the death of the deceased. If the taxpayer learns about the inheritance (parts thereof) later, the three-month period shall begin as from the date on which he became aware of it.
(2) If the inheritance (part of it) has not been granted or has not been granted on time, the fee for each calendar month of delay shall be increased by 1% of the charge on the property which has not been awarded or has been granted late.
Notary fee from donation
From what charge
(1) The donation fee is payable on property transferred wholly or partly free of charge to the personal or private property of other persons.
(2) If the movable property is transferred, the price of which does not exceed 3000 CZK without a reduction in liabilities, the fee shall not be paid.
(3) If the property is partly transferred free of charge, the donation fee shall be paid only if it is higher than the real estate transfer fee.
(4) For notional purposes, the price of assets transferred between the same persons shall be added two years before the last transfer.
Who pays the fee
(1) A donation fee is paid by the acquirer. By hand, in common with the acquirer, the fee shall be paid by the successor in title of the case on which the legal lien is imposed for the fee, but only up to the amount of its price.
(2) If two or more persons acquire assets together, they shall be required to pay the fee by hand in common and in no different manner. However, the taxpayer is not obliged to pay more than the price of the share acquired by him.
(3) If the acquirer is obliged to perform for the benefit of a third party, the fee shall be paid by a third party, but the acquirer shall be liable for the fee of such performance; where the fee is paid by the guarantor, he may claim compensation from a third party (given) or reduce the amount of the fee on performance.
(4) The transferor is liable for the fee.
Basis and rate of charge
(1) The donation fee is calculated on the basis of the general (selling) price of the assets transferred. Where part of the price of the transferred property is covered by deductible remuneration or deductible liabilities, the basis of the fee shall be reduced by such remuneration and liabilities; which remuneration and which liabilities are deductible shall be laid down in a regulation issued pursuant to Paragraph 27.
(2) The donation fee is the same as the inheritance fee.
Notarial fee on real estate transfer
From what charge
(1) The real estate transfer fee shall be paid on immovable property which is owned or privately owned and is transferred to the property of other persons or is transferred through the sale or grant of a payment in execution proceedings, expropriation or suspension.
(2) If only part of the price of the transferred immovable property is covered, the transfer fee shall be paid if it is higher than the donation fee. The real estate transfer fee is also paid if the property is transferred from personal or private property to socialist property mainly on a fee.
(3) The transfer (transition) of temporary buildings and the establishment and transfer (transition) of the right of construction is seen as a transfer (transition) of ownership to real estate.
(4) For notional purposes, the price of assets transferred between the same persons shall be added one year before the last transfer.
Who pays the fee
(1) The real estate transfer fee shall be payable by the common and non-different acquirer, the transferor and the transferor's successor in title of the transferred case (parts of it). This also applies mutatis mutandis if the property is transferred by sale in execution proceedings. When the property is transferred to socialist property, the transferor shall pay the fee.
(2) If the property is transferred by the granting of a payment in execution proceedings, expropriation or retention, the fee shall be paid by the acquirer and by his hand jointly and severally by the legal successor owned by the transferred item, unless the acquirer is a socialist legal person.
(3) If two or more persons acquire or transfer the property together, they shall be required to pay the fee by hand in common and in no different manner. However, the payer shall not be obliged to pay more than the price of the share acquired or transferred by him.
Basis and rate of charge
(1) The real estate transfer fee is calculated on the basis of the general (selling) price of the transferred property and its accessories (in the next "real estate").
(2) The fee shall be calculated on the basis of the price of one of the properties exchanged; If they do not have the same price, the charge shall be calculated on the price of the property which is higher.
(3) The fee rate is between 6% and 13% of the fee base. For the acquirer in a close relative (personal) relationship to the transferor, the fee rate shall be between 1% and 5% of the fee base. For privately-owned property, the fee rate is 2% higher.
Notary fees for actions
For what fees are paid
(1) Fees are paid for notaries.
(2) In order to carry out an operation outside the office of notaries, the taxpayer is also obliged to replace the actual costs incurred.
Who pays the fees
(1) The fee shall be paid by whoever requests action.
(2) If there are several taxpayers, they are obliged to pay the fee by hand in common and indiscriminate.
Basis and rate of fees
(1) The rates of charge for acts are laid down in a regulation issued pursuant to Paragraph 27, either by fixed amounts for each act or by the sum of the operations or by the price of the subject matter.
(2) notaries may increase the fee by up to 50% if they are particularly difficult and difficult or outside the notarial office; In such cases, the increased fee includes small cash expenses (local fare and below).
Consequences of non-compliance with the fee obligations
If a fixed amount fee has not been paid, notaries shall not perform any action unless it would require a general interest or danger of delay.
Common provisions
Registration of transfers of assets
(1) The legal act concerning the transfer of property from which a donation fee or real estate transfer fee is paid requires that it be entered in the register for notaries (registration). Where the transfer of assets is necessary for the acceptance or approval of another authority, the legal act for registration shall be notified only after such acceptance or approval. The legal act is valid only to the extent and with the content as registered.
(2) The provisions of paragraph 1 shall not apply to immovable property transferred to socialist property or transferred through the sale or grant of a case in execution proceedings or expropriation. Such transfer (transfer) of real estate must be declared by the participants in the notarial business within 15 days.
(3) The parties to the act shall submit the original and a copy of the instrument of transfer of the property, if any, and any other means necessary to assess the validity and to provide the basis of the fee.
(4) If the participants have transferred assets that have not been registered, they shall be charged a special fee as if it were a transfer registered. If registration is made, the fee will be refunded.
Reinsurance provisions
(1) For inheritance, donation and real estate transfer fees, the legal lien shall be bound by the law on matters subject to the fee; for immovable property, the lien shall have priority over all liens relating to immovable property.
(2) Until such time as the acquisition of the inheritance has been confirmed, the property of the deceased deposited with other persons before the payment or provision of the inheritance fee may be issued, collected or pledged only with the permission of notaries.
Fees measurement
(1) Up to the amount laid down in the Regulation issued pursuant to Paragraph 27, the notarial fees shall be measured orally and, if not possible, by a written call for payment of the fee.
(2) Fees which exceed the threshold laid down in paragraph 1 shall be measured by notarial means of payment. As a general rule, notaries shall decide on the amount of the actual costs incurred by the fee.
(3) If the fees charged under paragraph 1 have not been paid in time, the notaries shall issue a payment notice.
Maturity and method of payment of fees
(1) Fees to be charged orally or by written notice of payment of the fee shall be payable as follows:
(a) the inheritance fee within 15 days of the oral assessment of the fee or delivery of the written invitation;
(b) donation and transfer of real estate before registration;
(c) for acts prior to the execution of the operation.
(2) Fees measured orally or in writing shall be paid by stamp.
(3) The real estate transfer fee, where it is due to the purchase price in cash, is payable before registration. Until the fee is paid, notaries may refuse to make a registration.
(4) Except for the fee payable under paragraph 3, the fees charged by the payment period and the reimbursement of expenses shall be payable within 15 days of delivery of the notice. A regulation issued pursuant to Paragraph 27 shall determine the account to which fees are to be paid.
(5) If the fee has not been paid on time, the taxpayer shall be obliged to pay a penalty of 1% of the amount due for each calendar month and for each calendar month of delay.
Limitation
(1) Fees may not be levied and enforced after three years from the end of the calendar year in which the fee (supplement) may be charged. In the same period, the amounts for which less has been prescribed may be further assessed as the fee has not been correctly charged.
(2) Where an action is carried out to measure or recover a fee, the limitation period shall run again from the end of the calendar year in which the taxpayer was informed of the act.
Obligations of notaries
The notaries are required to ensure that the fees are correctly and in a timely manner assessed and, as regards the fees referred to in Sections 20 (1) and 21 (3), paid correctly and in a timely manner.
Management
(1) An appeal may be lodged against the charging of notaries which have been charged by them within 15 days of the date of receipt of the payment notice.
(2) The appeal shall be decided definitively by the Financial Department of the Council of the Regional National Committee, whose perimeter is the registered office of the notaries which have been charged. If the appeal is fully met, the notaries against whose decision the appeal has been lodged shall decide on it.
(3) The fees and periodic penalty payments payable are enforced by judicial execution.
Supervision
The judicial authorities are required to ensure that fees are levied in a timely manner and to check by regular supervision whether the fees are levied and enforced in accordance with the applicable rules.
Cooperation and control
(1) The Ministry of Finance and, according to its directives, the authorities entrusted with it are satisfied by the occasional checks on the way in which this Act and the regulations issued under it are implemented.
(2) Local government authorities are obliged to provide effective assistance in the implementation of this law and the regulations issued under it.
(3) When carrying out checks, the inspection authorities shall be entitled to enter rooms, facilities or land while carrying out the investigations necessary to establish the facts which are relevant to the level of the fees.
(4) The taxpayers shall be entitled and obliged to cooperate with the inspection, to provide explanations and evidence to the control authorities, to submit documents and documents relating to the facts relevant for the measurement of fees and to do whatever is necessary to facilitate and accelerate the control.
Empowerment
(1) The Minister of Finance shall, in agreement with the Minister of Justice, issue regulations for the implementation of this Act, in particular:
(a) provisions on validity in proportion to abroad;
(b) specify the basis of the fees and specify detailed rates of fees;
(c) determine the conditions for applying the fee rate applicable to personal property;
(d) provide for exemption from fees and allowances; and
(e) lay down rules on management.
(2) The Ministry of Finance may:
(a) determine, for the purposes of fees, the conversion rates of foreign values into Czechoslovak crowns and determine the value of securities;
(b) to grant exemptions or to grant allowances for certain types of property or groups of persons or individual persons; The Ministry of Finance may entrust other bodies to permit individual relief;
(c) provide for derogations from the law in order to simplify administrative work, to avoid double taxation or to maintain the same procedure with each other or to exercise the right of retaliation;
(d) take measures to prevent irregularities or hardships which might arise from the implementation of the law.
(3) The empowerment referred to in paragraph 2 (b) and (c) shall also apply to benefits to be collected under the former provisions (Paragraph 28 (1)); In particular, the Ministry of Finance may provide that the deferral of the payment of the enrichment tax and the associated real estate charge, which were paid in accordance with the previous rules after the cessation of the right of consumption, the right of use for its own needs or the right to the repayable performance, shall cease.
Transitional and final provisions
(1) The provisions of this law shall apply to the inheritance, if the deceased died for the effectiveness of this law, and to the transfers of assets carried out under that effectiveness (completed); If this has been achieved by the date of application of this Act, the earlier provisions shall apply.
(2) The date on which this law becomes effective shall be the day on which all the provisions which contravene or govern the matters to which that law and the provisions which it has issued are repealed. in particular, the following shall be deleted:
1. Interim Law No 50 / 1850 on fees for legal acts, documents, documents and official acts;
2. Law No 74 / 1901 on fees payable on transfer of capital;
3. Regulation No 278 / 1915 of the Council on fees for free transfers of property;
4. legal Article XI / 1918;
5. Act No. 337 / 1921 Coll., on Enrichment Tax;
6. Act No. 65 / 1933 Coll., amending and supplementing certain legal provisions on fees and other benefits;
7. Law 178 / 1937 Coll., amending and supplementing certain legal provisions on fees and other benefits;
8. Act No. 13 / 1947 Coll., on the relief of enrichment tax and fees for the survivors of the national struggle for liberation and victims of hostile persecution and war, as well as for some dedication;
9. Act No. 178 / 1947 Coll., concerning a partial change in the rate of enrichment tax;
10. Paragraph 5 (2) of Act No. 82 / 1952 Coll., on Local Charges;
11. § 11 of Act No. 52 / 1954 Coll., extending the scope of state notaries;
12th Order of the Minister of Finance No. 4 / 1955 Coll., on notarial fees.
Efficacy
This law shall take effect on the date laid down in the Order by the Minister for Finance in agreement with the Minister for Justice; it shall be implemented by the Finance Minister in agreement with the participating members of the Government.
Zaporocký v. r.
Fierlinger v. r.
Broad v. r.
Děuriš v. r.
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Regulation Information
| Citation | Act No. 26 / 1957 Coll., on notarial fees |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 11.05.1957 |
|---|---|
| Effective from | 01.07.1957 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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