Order Ministry of Finance No. 30 / 1957 Coll.
Regulation implementing the Law on notarial fees
Valid
Effective from 01.07.1957
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30
Regulation
Minister for Finance
of 20 June 1957
implementing the notarial fee law.
In an agreement with the Minister of Justice pursuant to Section 27 of Act No. 26 / 1957 Coll., on notarial fees (hereinafter referred to as "the Act"), the Minister of Finance hereby orders:
Notary fee from inheritance
Article 2 of the Act
From what charge
(1) The inheritance charge is payable on all property items and rights (hereinafter referred to as "property") which have passed on to heirs, references or other persons by the death of the deceased. Other property which has not been considered as an inheritance shall also be subject to a fee if it has been acquired as a result of death; in particular, insurance benefits from the insurance of persons, if they are not exempt from the charge, and death grants from abroad.
(2) The right of consumption and the right of use to its own needs and the right to resupply (e.g. exchanges, rent and so on) are subject to a charge, without account being taken of the fact that their value is not deducted from the assets they temporarily charge.
(3) The inheritance fee shall also be paid on the property transferred by the deceased in the three months prior to his death if he would otherwise be subject to a donation fee.
(4) Of the immovable property in the country, the fee shall be payable without regard to the nationality or residence of the deceased. No fee shall be paid on immovable property abroad.
(5) If the deceased was a Czechoslovak State citizen at the time of his death, the fee shall be paid for all his movable property, even if the property is abroad. The inheritance levy, which must be shown to be paid to another State of property abroad, is a deductible liability.
(6) If the deceased was not a Czechoslovak State citizen at the time of his death, the fee shall be subject to his movable property, which is in the country. The inheritance levy on this property, which must be shown to be payable in the State of which the deceased was a citizen, is a deductible liability.
(7) In particular, claims secured on domestic real estate, national patents and other domestic rights, for example protected designs, protected marks, copyright, etc., shall be regarded as movable property which is in the country. The principal place of residence of the debtor is to assess whether the domestic assets are domestic assets.
(8) Paragraphs 4 to 7 shall apply, save as otherwise provided in the international agreement.
(9) If an agreement on the distribution of the inheritance covered by Article 2 (3) of the Act has been reached, for the purposes of the fee, the property items and rights acquired by the participant shall be deemed to have passed on to him the death of the deceased.
(10) Where a condition for postponement or untying or an initial or final period has been agreed in an agreement on the distribution of the inheritance, the fee shall be paid as if the condition or period had not been agreed; If, upon fulfilment of the condition or after the expiry of the time limit, the property is transferred, a separate fee shall be paid.
Exemptions in kind from the fee
(11) Exemptions from the inheritance charge
(a) an inheritance based only on movable property, the price of which does not exceed 500 CZK without a reduction in liabilities;
(b) assets brought together in a single agricultural cooperative pursuant to Article 4 (4) of the Act;
(c) deposits in "by name" deposit books with domestic state monetary institutions;
(d) insurance premiums from the insurance of persons agreed with the State Insurance Corporation, unless they are intended for the benefit of the holder or the bearer of the insurance policy;
(e) the inheritance, which depends on movable property, the representatives of foreign states entrusted in the Czechoslovak Republic, the members of their families living with them in the common household and other persons, if they had diplomatic immunity, were not Czechoslovak nationals and reciprocity is guaranteed.
Article 3 of the Act
Who pays the fee
(12) The legal successor in possession of the case to which the legal lien is attached for the inheritance fee shall be obliged by hand to pay, in common with the original acquirer, a part of the charge which is proportionate to the matter which he has acquired.
(13) The obligation of the legal successor to pay the fee does not cease by abandoning the matter on which the legal lien is bound for the charge.
Personal exemption from the fee
(14) The inheritance fee does not apply
(a) the Czechoslovak State and the State Constitution;
b) Czechoslovak Academy of Sciences and Slovak Academy of Sciences,
(c) Czechoslovak Academy of Agricultural Sciences,
(d) cultural funds established under Act No. 115 / 1953 Coll., on Copyright Law,
(e) voluntary organisation;
(f) folk cooperatives and cooperative organisations.
Article 4 of the Act
General provisions on the basis of the fee
(15) The inheritance fee shall be calculated, unless otherwise specified, from the general cost of each individual heir's share after the deduction of deductible liabilities.
(16) The general (selling) price is the amount which would have been achieved by the sale of the property at the date of death of the deceased.
(17) The valuation shall also take account of the price of accessories and property rights.
(18) Cash receivables, deposits in deposit books and securities are normally included in the basis of the fee at nominal value.
(19) If the value of the property is denominated in a foreign currency, it shall be converted into the Czechoslovak currency in the ratio determined by the Ministry of Finance.
(20) The claim shall also be included in the basis of the fee if the taxpayer claims that it is impenetrable unless it proves imperfections within the period prescribed by the State notaries ("notaries'). The value of doubtful claims may be determined by agreement with the taxpayer.
(21) The price of property items and rights for the basis of the fee will be determined by notaries. In the case of assets included in the inventory, notaries shall be based on the general price determined by an order issued pursuant to Paragraph 330 (1) (a). Notarianism may also always require a price ruling from the competent local authorities (§ 26 (2) of the Act).
(22) If the price of assets not included in the inventory investigated by notaries is higher than that of the taxpayer awarded and does not reach a price agreement with the taxpayer, the notaries shall require an expert opinion from one or more of the relevant experts. Payment of the costs of the expert opinion shall be imposed on the participant by the notaries in the manner specified in § 127 et seq.
(23) The price of land included in the economic and technical adjustment of land for which another land was allocated for replacement use shall be determined according to the price of that land.
(24) For the calculation of the levy, agricultural land with an inventory belonging to an agricultural holding whose yield is subject to an agricultural tax shall normally be valued at least two and a half times the agricultural tax base.
The price of the right of consumption, the right of use for their own needs and the right to reservice
(25) The right of use and the right of use for their own needs, exchanges and other rights of repayable transactions (hereinafter referred to as "the right to benefit ') shall be valued by multiplying the annual cost of benefits by their duration.
(26) If the benefits are reserved for a certain period of time, they shall be valued at the sum of annual prices, but not more than 20 times. If the right to benefit is to continue for an indefinite period, it shall be valued at six times the annual price.
(27) The price of the right to benefit limited to the life of one person shall be calculated by reference to the age of that person by multiplying the annual cost of benefits by:
| při věku do 15 let | 19násobkem |
| více než 15 let do 25 let | 17násobkem |
| více než 25 let do 35 let | 16násobkem |
| více než 35 let do 40 let | 15násobkem |
| více než 40 let do 45 let | 14násobkem |
| více než 45 let do 50 let | 13násobkem |
| více než 50 let do 55 let | 11násobkem |
| více než 55 let do 60 let | 9násobkem |
| více než 60 let do 65 let | 7násobkem |
| více než 65 let do 70 let | 6násobkem |
| více než 70 let do 75 let | 5násobkem |
| více než 75 let do 80 let | 4násobkem |
| více než 80 let do 85 let | 3násobkem |
| nad 85 let | 2násobkem. |
(28) If the duration of the right to benefit from the life of several persons depends so that the right ceases to be the death of the first person entitled, the age of the oldest person is crucial for the calculation of its price. If it has the right to continue until the death of the last authorised person, the age of the youngest person shall be decisive.
(29) An annual price of the right to use or use for its own use shall be considered, unless indicated, to be one twentieth of the property price under that right.
Property excluded from the fee base
(30) Property which is grouped in a single agricultural cooperative which has adopted the model statutes shall be excluded from the inheritance charge pursuant to Article 4 (4) of the Act if:
(a) the deceased was a member of the cooperative and is also the acquirer; or
(b) the acquirer is a member of the cooperative and shall pool the inherited property within one year of the date of death of the deceased; or
(c) the acquirer shall enter the cooperative within one year of the date of death of the deceased and shall at that time pool the inherited property.
(31) The land left to the family of a member of the single agricultural cooperative in the personal economy (zhumenek) shall also be excluded from the charge. However, the fee shall be subject to property which is not linked to the joint management, in particular a housing building, housing houses, tools and animals owned by the member.
(32) The assets associated with the joint management of a single agricultural cooperative shall also be excluded from the basis of the fee if a lower-type cooperative of which the acquirer is a member has adopted a model statutes within one year of the death of the deceased.
(33) If there is a reason to reduce the fee referred to in paragraph 30 (b), the amount of the fee shall be reduced. (b) or (c) or, in accordance with paragraph 32, only after its assessment, the fee shall be reduced at the request of the payer.
(34) The taxpayer loses the advantage and is obliged to pay the fee if he has withdrawn or been excluded from the single agricultural cooperative before the death of the deceased and the use of his property has been returned to him or has been allocated to him for his land which he has lost. This fact is required by the taxpayer to declare notaries within 15 days, under the consequences of § 7 (2) of the Act. The fee shall also be charged (measure) taking into account the depreciation of the assets by the deposit into an indivisible fund.
(35) The inherited property shall also be excluded from the levy,
(a) which has been ordered to be used in accordance with the provisions of Government Decree No. 50 / 1955 Coll., on certain measures to ensure agricultural production; or
(b) which has been put into use free of charge under the provisions of the same Government Regulation; or
(c) which is used free of charge by the socialist sector for other reasons.
The obligation of the taxpayer to declare the recovery of the use of the property or the allocation of the land for replacement use and the fee shall apply mutatis mutandis to the provisions of paragraph 34. In the cases referred to under (b) and (c), the taxpayer shall also declare that the user has started using the property for salary.
K § 5 of the Act
Deductible liabilities
(36) From the price of inherited property items and rights (inheritance) shall be deducted:
(a) the cost of treating the deceased's last illness if it is demonstrated in a credible manner that the heir is obliged to pay it;
(b) the cost of the deceased's funeral by a uniform amount of 1500 CZK, provided that the funeral was carried out by the heir; the costs of the funeral to be paid by another person shall be deducted from the uniform amount, in particular those paid in accordance with the staff sickness insurance rules or other similar rules;
(c) commitments to socialist legal persons who have passed on to the heirs the death of the deceased if they are demonstrated in a credible manner, in particular by confirmation of the creditor;
(d) commitments to individuals who have passed on to the heir the death of the deceased if they have been incurred by an earlier inheritance or gift and it is established that the inheritance or donation fee (enrichment tax) has been paid; It's not about the right to benefit.
(37) The debts of the deceased in taxes, fees, insurance premiums paid under the rules on sickness and pension insurance of members of single agricultural cooperatives and the pension insurance of self-employed persons, as well as other benefits (also in medical institutions) shall be deducted only if, after the death of the deceased, they have been paid or are paid within a period to be determined by notaries. The deadline shall be such that the maturity of the fee is not unduly deferred. There is no appeal against the establishment of a time limit.
(38) Taxes, fees and other benefits are a debt if they have been acquired by the State before the death of the deceased, irrespective of whether they have become due before or after his death.
(39) Where personal property and privately owned property are also acquired, liabilities shall be deducted from the price of personal property exclusively affecting such property; other liabilities shall be deducted from the price of privately owned assets.
Rounding
(40) The basis of the inheritance fee shall be rounded down to the entire twenty crowns. The base of less than 20 CZK shall not be rounded. The fee shall be rounded down to 20 cents.
Article 6 of the Act
Fee rate
(41) The rate of inheritance charge with notes is set out in Annex 1 (Schedule I), which forms an integral part of this Regulation.
(42) In respect of the fee rate, the cost of each individual acquirer's inheritance share shall be the cost of deductible liabilities. This also applies if two or more persons acquire assets together.
(43) If the fee base exceeds the lowest limit of the fee rate by such a small amount that, after deduction of the fee from its base, the taxpayer would be left with less than if the fee threshold had not been exceeded, the fee shall be calculated by adding to the amount calculated according to the lowest rate of the highest base of that rate corresponding to the amount by which the fee base exceeds that rate. (Example: According to Schedule I, for the first group of CZK 30,000, the 8% fee is CZK 2400, for CZK 30.300 will not be 9%, but only CZK 2400 + CZK 300 = CZK 2700.)
Article 7 of the Act
Recognition of the inheritance
(44) The taxpayer shall be obliged, not later than three months after the date of application of Paragraph 7 (1) of the Act, to grant notaries responsible for the assessment of the fee also property which does not discuss notaries, but shall be subject to the charge (for example property transferred in the life of the deceased in the period of three months prior to his death, wholly or partly free of charge).
(45) If the information on the property under consideration is contained in the minutes of the preliminary investigation or in the minutes of the proceedings of the inheritance, drawn up within the time limit laid down in Article 7 (1) of the Act, the property does not need to be allocated separately for the assessment of the fee.
Notary fee from donation
Article 8 of the Act
From what charge
(46) The donation fee shall be paid on property items and rights which are transferred, in whole or in part, free of charge, to the personal or private property of other persons or to the rights thus established. This also applies to the waiver of property rights. Implementation under legal obligation is not subject to a fee.
(47) A fee shall be paid for the distribution of common assets between joint owners where one of the joint owners obtains, in whole or in part, more than the value of his share of the common assets free of charge.
(48) The fee shall not be paid on property transferred to socialist property or on property transferred from socialist property to personal property. However, if, from personal or private ownership to socialist property, the real estate property is mainly paid in return, the real estate transfer fee is payable (Section 11 (2) of the Act); This does not apply to the transfer of real estate received as a gift by the Executive Body of the National Committee under the provisions on donations to the State.
(49) The fee shall also be paid from movable property which shall be transferred, in whole or in part, free of charge, from abroad to purchasers in the territory of the country or the territory of the country to those in the territory of the country.
(50) Where the property is transferred with the condition of a postponement or untying (the property becomes owned or is returned to the transferee if an event occurs) or with an initial or final period, the provisions of paragraph 10 shall apply mutatis mutandis. However, if the property of the transferor is returned to the transferor within five years of the original transfer if the condition is fulfilled or after the expiry of the deadline, the fee shall not be payable.
(51) If the movable property is transferred (if the law is established), including property rights and does not exceed its cost without a reduction of the liability of CZK 3,000, the fee shall not be paid. However, the exemption shall cease when the price of the assets transferred over a period of two years by the same transferor to the same acquirer exceeds the amount of CZK 3,000.
(52) Where the acquirer is a member of a single agricultural cooperative which has adopted the model statutes, there shall be no fee for the donation of assets which is brought together in a single agricultural cooperative for joint management or will be brought together within one year of the acquisition of the property. If the reason for the reduction is given only after its assessment, the fee shall be reduced at the request of the taxpayer.
(53) The acquirer shall be obliged to pay the fee if he has withdrawn from the cooperative or has been excluded from it before the expiry of five years after the transfer of the property and the use of its property has been returned to him or the land he has lost has been allocated to him for his use. This fact is the duty of the taxpayer to declare notaries within 15 days, otherwise a special fee may be charged pursuant to Paragraph 18 (4) of the Act.
(54) The fee shall be exempt from movable property transferred by representatives of foreign states appointed in the Czechoslovak Republic, members of their families living with them in the common household and other persons, where they are entitled to diplomatic immunity, are not Czechoslovak nationals and reciprocity is guaranteed.
Article 9 of the Act
Who pays the fee
(55) Paragraphs 12 and 13 shall apply mutatis mutandis to the obligation of the successor to pay a donation fee.
(56) 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. In a reciprocal relationship, each acquirer shall be obliged to pay the part of the fee attributable to its share.
(57) The persons liable for the fee shall be required to pay the fee by hand by common and non-discriminatory means and by the transferee if they have surrendered the property before the fee has been paid or secured.
Article 10 of the Act
Basis and rate of charge
(58) The donation fee shall be 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. Paragraphs 15 to 29 and 40 shall apply mutatis mutandis to the donation fee.
(59) The operative event for the calculation of the fee is the status and price of the property on the date on which the transfer was made (completed). Where, in accordance with the applicable rules, the transfer of assets is necessary for the authorisation of the executive bodies of the national committees or of another authority or the consent of the court, the transfer of assets shall be completed on the date indicated as the date of acceptance in the contract or special notice clause; If more than one vote is needed (consent), the final one is decisive.
(60) If the transfer is to be made to close persons, they shall be deducted from the price of the assets transferred.
(a) the agreed price paid by the transferor in cash at the time of registration or until the date of measurement of the fee paid through the money institution (also by transferring the deposit to the holding book);
(b) commitments to the socialist legal persons assumed by the acquirer if they are demonstrated in a credible manner, in particular by confirming the creditor;
(c) the obligations assumed by the acquirer or the transferor reserved for the benefit of third parties where they have been incurred by inheritance or gift and the inheritance or donation fee (enrichment tax) has been paid; It's not about the right to benefit.
(61) The taxes due, the fees payable under the sickness and pension insurance rules of members of single agricultural cooperatives and the pension insurance of persons who are self-employed, as well as other benefits (including medical services) shall be deducted only if they are paid by the acquirer within a period to be specified by the notary. The deadline shall be such that the maturity of the fee is not unduly deferred. There is no appeal against the establishment of a time limit.
(62) Notarianism may, for specific reasons, recognise an agreed remuneration which has not been compensated in the manner referred to in paragraph 60 (a), provided that the library is ensured and it is not suspected that the participants in the legal act of the arrangement of the remuneration are merely faking. The cancellation of the lien for the purchase price claim is required by the taxpayer to declare the notaries within 15 days of the deletion, otherwise a special donation fee may be charged in accordance with § 18 (4) of the Act.
(63) The persons transferred close for the purposes of the fee shall be his spouse, the persons who are related to him or his spouse either in the direct or in the branch to the cousin, including his children and their offspring, and the spouses of the stepchildren and grandchildren, as well as other persons living with him in the same household as family members; the relative ratio is equal to the learning ratio.
(64) If it is not for a transfer to a close person, the agreed remuneration and the obligations taken over by the acquirer shall be deductible if they are demonstrated to be credible.
(65) The donation fee rate is the same as the inheritance fee rate (paragraph 41).
(66) The price of the transferred property, less deductible remuneration and deductible liabilities, is decisive for the fee rate. Paragraph 43 shall apply mutatis mutandis to the donation fee.
(67) If two or more persons acquire assets together, the basis of the fee shall be decisive for the fee rate, calculated separately for each transferee, after the transferor.
Notarial fee on real estate transfer
Article 11 of the Act
From what charge
(68) When transferring immovable property to close persons, the provisions of paragraphs 60 to 63 shall apply to the recognition of remuneration and obligations.
(69) Temporary structures, the transfer of which pays the property transfer fee, are also recreational (weekend) cottages.
(70) The division of real estate between the joint owners shall not be subject to a fee if each of the joint owners acquires from the real estate as much as the price of his share.
(71) The provisions of paragraphs 10 and 50 shall apply mutatis mutandis as regards the transfer of real estate with a condition or deadline.
(72) If the acquirer of the property takes over the transferor's obligations for transferred real estate linked to the benefit of socialist legal entities which exceed two-thirds of the fee base, the fee shall be reduced to part of the fee base by such obligations
(a) by one half if the agricultural holding is to be transferred;
(b) by one third if it is for the transfer of another property.
(73) The exchange of land used for agricultural production shall be exempt from the charge if their price is the same and the competent management authority of the District National Committee confirms that the exchange has resulted in the rounding of land of at least one of the two shipowners. If the land exchanged is the same, the difference between the price is charged.
Article 12 of the Act
Who pays the fee
(74) The provisions of paragraphs 12 and 13 shall apply mutatis mutandis to the obligation of the successor to pay a real estate transfer fee.
Article 13 of the Act
Basis and rate of charge
(75) When the property is purchased, the basis of the real estate transfer fee is usually the purchase price with the value of the ancillary liabilities, when the highest bid is auctioned, when the expropriation is set.
(76) Paragraphs 16, 17, 22, 25 to 29, 40 and 59 apply mutatis mutandis to the real estate transfer fee.
(77) The executive bodies of the national committees are required, at the request of notaries, to comment on the adequacy of the property price given by the taxpayer (Section 26 (2) of the Act).
(78) The fee rate with notes is set out in Annex 2 (Schedule II), which forms an integral part of this Regulation. Paragraph 43 shall apply mutatis mutandis to the real estate transfer fee.
(79) Where they transfer or acquire two or more persons of immovable property together, the fee shall be determined by their aggregate price.
(80) The rates applicable to the exchange of real estate shall be those applicable to privately owned assets, if one of the privately owned assets is privately owned.
Notary fees for actions
Article 14 of the Act
For what fees are paid
(81) The items and rates of charge for operations are set out in Annex 3 (Schedule III), which forms an integral part of this Regulation.
Exemption from fees
(82) The Czechoslovak State, represented by the executive bodies of the national committees or other bodies of state administration, and the state institutions and funds, is fully exempt from charges for acts and expenses (Section 14 (2) of the Act).
Article 15 of the Act
Who pays the fee
(83) Where a party is exempted in whole or in part from the fee, the other party shall be obliged to pay the whole or the remainder of the fee, unless it is an act carried out in connection with the free transfer of goods or rights to the bodies referred to in paragraph 82.
Article 16 of the Act
Basis and rate of fees
(84) Where the fee is determined according to the price of the subject matter of the action, the provisions of paragraphs 21 and 22 shall apply to the determination of the basis of the charge.
(85) The lowest price of agricultural land shall be subject to the provisions of paragraph 24.
(86) If the transaction returnees, the price of the transaction shall be set at three times the annual price of the transaction for an indefinite period, for a life period or for a period of more than three years. In the same way, the price of rights corresponding to material burdens shall be determined, in particular rights of consumption, use for their own needs and exchange.
(87) Where the price of the object of the act is determined by the lowest and highest amounts, the basis of the charge shall be the highest amount.
(88) In exchange contracts, the basis of the fee is the price of the traded property at a higher price.
(89) If the price of the object cannot be determined, the price of CZK 3,000 is assumed.
(90) The provisions of paragraph 40 shall apply to the rounding of the basis of the fee and the rounding of the fee to be charged.
Common provisions
Article 18 of the Act
Registration of transfers of assets
(91) The transfer (transition) of immovable property under Paragraph 18 (2) of the Act shall be compulsory for participants to declare notaries within 15 days of the date on which it took place. The maintenance of the property right shall be declared by the holder within 15 days of the date on which the property right was exercised. If the transfer (transfer) is not announced in time, a special fee may be charged in accordance with Paragraph 18 (4) of the Act. The authorities having a participation in the fee transfer of the property or carrying out proceedings in which the transfer of ownership of the property has taken place or maintenance has been exercised shall notify the transfer (transfer) of the property of the notary responsible for the measurement of the fee.
(92) The registration of a legal act is the appropriate notaries,
(a) within whose circumference the property is a transfer (transfer) of the property;
(b) in whose territory the acquirer resides, if it is about the donation of movable property (Section 8 of the Act).
(93) If several notaries are involved in accordance with paragraph 92, they shall register the notaries to which the participant will contact.
(94) The registration shall be endorsed by the notaries on the original of the instrument of transfer of the property, if necessary on the uniform notarial registration. If a document (registration) is not drawn up, the notario shall issue a registration certificate.
(95) notaries provide citizens and each other with universal legal assistance on registration; In particular, any notaries shall be required to accept the filing and the documents for notaries of local jurisdiction.
(96) The special fee provided for in Paragraph 18 (4) of the Act shall not be measured if the legal act has been declared for registration within 15 days of the date on which the taxpayer became aware of the completion of the transfer.
(97) If a special fee has been charged under Paragraph 18 (4) of the Act, the legal act shall remain void until it has been registered.
Article 19 of the Act
Reinsurance provisions
(98) The insurance benefits from the insurance of persons, if they are not exempted from the fee, shall be required by the insurance undertaking to declare the notaries responsible for the assessment of the fee and to detain one fifth of the premium.
Article 20 of the Law
Charging. Jurisdiction
(99) Fees up to 300 CZK shall be measured by notaries orally or by a written call for payment of the fee. This is true even if the fee includes small cash expenses (Section 16 (2) of the Law).
(100) Where several acts are related to each other, the notaries shall, as a general rule, charge the aggregate fee after the last act, even if one of the successive acts is subject to a fixed fee; the aggregate fee shall be equal to the sum of the charges for each operation. The aggregate fee shall be determined by the notaries with a payment scale.
(101) In order to measure the inheritance fee, the appropriate notarial is the one which is or would be competent to discuss the inheritance. For inheritance which is not discussed by notaries, the appropriate notaries shall be those which take measures to secure the property or would be responsible for that. In order to measure the donation or real estate transfer fee, the relevant notaries are the ones responsible for registration.
Article 21 of the Act
Method of payment of fees
(102) The fees charged by payment notices shall be paid on behalf of the People's Court in whose circumference the notaries to which the fee is charged.
(103) The People's Court may order the State Savings Bank to pay a notarial inheritance fee to the owner (co-owner) of the building (part of it) for the special lease account, after payment of the property tax, from the amount of the sums which were paid in accordance with § 12 of Act No. 80 / 1952 Coll., on home tax. The condition is that the inheritance fee due cannot be successfully recovered from another property or income of the owner (co-owner). If the owner (co-owner) has no income other than the revenue from the building, the payment of the inheritance fee may not be detrimental to the payment of the expenses associated with the administration of the building and the necessary repairs to the building.
Article 22 of the Law
Sale of inherited or donated goods at a higher price
(104) If, within three years of the acquisition of the inheritance, the inherited item was sold by the acquirer at a price of one quarter higher than the price charged for the acquisition of the inheritance, but at least CZK 5,000, the difference shall be subject to an additional inheritance fee if the matter in question was not substantially altered at that time. The taxpayer is obliged to declare such a sale within 15 days of the sale of the notaries which the original inheritance fee has been charged, subject to the consequences of Paragraph 18 (4) of the Act.
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Regulation Information
| Citation | Order of the Minister of Finance No. 30 / 1957 Coll., implementing the Law on notarial fees |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.07.1957 |
|---|---|
| Effective from | 01.07.1957 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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