Act of the Czech National Council No. 338 / 1992 Coll.
Act of the Czech National Council on Real Estate Tax
Valid
Effective from 01.01.1993
Contents
ČÁST PRVNÍ
§ 1
§ 1a
ČÁST DRUHÁ
§ 2
§ 3
§ 4
§ 5
§ 5a
§ 6
ČÁST TŘETÍ
§ 7
§ 8
§ 9
§ 10
§ 10a
§ 11
§ 11a
ČÁST ČTVRTÁ
§ 11b
§ 11c
§ 11d
§ 11e
ČÁST PÁTÁ
§ 11f
§ 12
§ 12a
§ 12ab
§ 12b
§ 12c
§ 12d
§ 12e
§ 12f
ČÁST ŠESTÁ
§ 13
§ 13a
§ 13b
§ 14
§ 15
§ 15a
§ 16
ČÁST SEDMÁ
§ 16a
§ 16b
ČÁST OSMÁ
§ 17
§ 17a
ČÁST DEVÁTÁ
§ 18
§ 19
§ 19a
§ 19b
§ 20
§ 21
§ 22
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338
THE LAW
Czech National Council
of 4 May 1992
on real estate tax
The Czech National Council decided on this law:
GENERAL PROVISIONS
Preliminary provisions
(1) This law regulates the tax on real estate which constitutes:
(a) land tax;
(b) tax on buildings and units.
(2) The real estate tax is established separately for the territorial scope of the individual real estate tax administrator.
Type of land and use of real estate
(1) For the purposes of real estate tax:
a) the building of the garage a rateable building with the use of the garage,
b) a building for family recreation taxable building with a way of utilizing the building for family recreation, the building of the family house used for family recreation and the building for living used for family recreation,
(c) forest land land of a kind of forest land;
(d) other area of land of species other area,
(e) arable land land land arable land,
(f) hop land land,
(g) land of vineyards land of the vineyard species;
(h) garden grounds land of the species garden,
(i) land of fruit orchards;
(j) land of permanent grassland land of a type of permanent grassland;
(k) the building plot or part thereof, which is determined according to the final permit of the construction under the construction law for the construction of a taxable building, within the scope of the area of the plot in m2 corresponding to the built-up surface of the above-ground part of the construction;
(l) water area land of the species water area,
(m) built-up area and courtyard of the type built-up area and courtyard,
(n) agricultural land agricultural land under the cadastral law;
(o) the reinforced area of the plot of land or part thereof which is used for business or which the entrepreneur holds in commercial property under the Income Tax Act, the surface of which is reinforced by construction under the building law without vertical structure, including the area of the tractor, pool or tank, provided that these are not taxable construction.
(2) The building plot referred to in paragraph 1 (k) is not a taxable building which will be at least partially exempted pursuant to § 9 (1) (g), (i) or (j). If only part of the land is a building plot, it shall be looked at and the rest of the land for the purposes of real estate tax as two separate parcels. The land shall cease to be a building plot if the taxable building or all units in it become subject to tax on the buildings and units or if the permit for the building expires.
(3) If only part of the land is a reinforced area of the land, it shall be looked at and the rest of the land for the purposes of real estate tax as two separate parcels.
(4) For the purposes of real estate tax, the type of land means the type of land
(a) registered in the real estate register, whether or not it corresponds to the actual situation; or
(b) under the cadastral law, the closest to the actual condition of the land, unless no type of land is registered in the cadastral.
(5) For the purposes of real estate tax, the use of real estate means the use of
(a) registered in the real estate register, whether or not it corresponds to the actual situation; or
(b) under the legislation governing the property register, the closest to the actual use of the property, if there is no known use of the property or if the property is not registered in the property register.
_
Subject matter
(1) The subject of the land tax is land on the territory of the Czech Republic registered in the real estate register.
(2) The subject of the land tax is not:
(a) land built by taxable buildings within the scope of the built-up area of such buildings;
(b) forest land to the extent that the forests are protected or the forests of special destination under the Forest Act;
(c) water areas,
(d) land intended for the defence of the Czech Republic;
(e) land corresponding to the amount of the joint ownership shares in them, which are part of the taxable units in the housing building, and other land owned by the owners of the taxable units in the housing building used together with those units, to the extent that the joint ownership shares of those co-owners are held by them.
(3) For the purposes of real estate tax, the land part of the unit is treated as a real estate item owned by the owner of the unit.
Taxpayers
(1) The owner of the land is a property tax payer.
(2) The taxpayer of the land tax is if it is land
(a) owned by the Czech Republic,
1. an organisational component of a State, a State contribution organisation, a State fund, a State enterprise or other state organisations which are competent to manage or have the right to manage State property;
2. a legal person who has the right to use this land on the basis of a loan under a law governing certain exploitation relations to the property of the Czech Republic,
(b) in a trust fund, that fund;
(c) in the holding fund, that fund;
(d) in a fund managed by a pension company, that fund,
e) burdened by the right of construction, the builder.
(3) The tax on land is always charged by the tenant or smuggler at the leased or smuggled land, if:
(a) registered in the real estate register in a simplified manner;
(b) it is responsible for the management of the State tangible reserves; or
(c) transferred under the privatisation decision to the Ministry of Finance.
(4) The user is a land tax payer if:
(a) the owner of the land is unknown; or
(b) the land shall be managed by the State Property Office or the State Representation Office in property matters.
Exemption
(1) Land tax exemption
(a) land owned by the Czech Republic;
(b) land
1. owned by the municipality in whose territory they are located; or
2. burdened by the right of construction, if the builder is the municipality in whose territory they are located,
(c) land used by diplomatic representatives appointed in the Czech Republic, professional consuls and other persons enjoying diplomatic and consular privileges and immunities under international law, provided that they are not citizens of the Czech Republic and that reciprocity is guaranteed,
(d) land forming one functional unit with a taxable construction of a publicly accessible monument building declared a cultural monument, which is:
1. owned by the Czech Republic; or
2. accessible for educational reasons under a written contract concluded between the Ministry of Culture and the owner,
(e) land forming a single functional unit with a taxable structure which is a building or with a taxable unit used to perform religious ceremonies of registered churches and registered religious societies under the law governing churches and religious societies or for the exercise of spiritual administration of such churches and religious societies;
(f) land forming a single functional unit with a taxable structure which is a building or with a taxable unit owned by public utility companies, associations, trade unions, employers' organisations, international trade unions and their branch organisations;
(g) land forming a single functional unit with a taxable structure or a taxable unit serving:
1. a school or a school establishment registered in the school register;
2. the provision of care for children under 3 years of age on the basis of a licence to conduct business,
3. a museum or gallery which manages collections entered in the central register of collections of a museum nature managed by the Ministry of Culture,
4. library held in library records,
5. public archive according to the law governing archiving and file service,
6. the health establishment referred to in the decision granting authorisation to provide health services or in the marketing authorisation;
7. social services facilities,
8. Funding or an institution for their public service activities;
9th Society of Disabled Citizens,
10th childcare facility in the child group under the law governing the provision of child care services in the child group,
11. Social Cooperatives,
(h) land forming a single functional unit with a taxable structure or a taxable unit serving exclusively:
1. operation of small hydropower plants up to 1 MW;
2. the operation of wind power generating plants;
3. the operation of biogas power generation or heat generation where the energy obtained is supplied to the network or other consumers;
4. for geothermal energy sources including heat pumps that provide heat to consumers,
5. for waste water treatment plants;
6. heating plant under the Energy Act,
(i) the land on which public and non-public burial grounds are set up under the law governing burial;
(j) land specially protected under the nature and landscape conservation rules, with the exception of national parks and protected landscapes; in national parks, land included in a natural zone or a natural zone close to nature and in protected landscape areas land included in their I zone,
(k) land to the extent that it is situated on it;
1. the water source protection zone I, or
2. an ecologically important element registered in the register of ecologically important elements under the Act governing agriculture;
(l) land to the extent that it is situated on it;
1. public space,
2. a publicly available sports ground; or
3. Public purpose communication other than that referred to in point (o), generally forest or field travel;
(m) agricultural land for a period of five years and forest land for a period of 25 years, starting from the year following that in which agricultural or forestry production was returned after reclamation by technical measures or by biological nationalisation;
n) to the extent of the built-up area of the above buildings, land built by construction under construction law
1. adjusting the water flow,
2. dams,
3. flood protection;
4. for the irrigation and drainage of land;
5. water lines and waterworks including water treatment;
6. sewerage, sewerage or sewage treatment plants, and intended for the treatment of waste water before discharge into sewerage; or
7. transmission, transmission or distribution systems or heating installations under the Energy Act;
(o) land built by construction under the construction law, which is a motorway, road, local roads, public purpose roads, railway and rail construction, air, waterways and ports, provided that they are used for public transport in accordance with the approval decision under the construction law, to the extent that the area of such buildings is built, and other land intended for public transport,
(p) the parts of the parcels on which the meter mark of the point field point is established, including the signal and protection equipment of the point field point, and the strips of forest land within the scope of the electricity and gas distribution;
(r) land owned by public universities serving to carry out accredited study programmes;
(s) forest land to the extent that the forest is under the influence of imitations under the Forest Act, included in the two highest threat zones;
(t) land owned by the county situated in its territorial district;
(u) land owned by public research institutions;
(v) agricultural parcels where the municipality so provides by a general binding decree; if the municipality so exempts the land from the land tax, that exemption shall not apply to land in the built-up area under the building law or in the built-up area under the building law, provided that the municipality so provides by a generally binding decree, which at the same time defines the land in accordance with § 12e (1); the land which is not marked in a generally binding decree in accordance with § 12e (1) shall be regarded as not being excluded from the exemption;
(w) land forming a functional unit with a public monitoring network providing information on the state of the individual environmental compartments financed by public budgets;
(x) for a maximum period of five years, land in a government-approved preferential industrial zone under a law governing investment incentives acquired for the purpose of implementing an investment action for which a decision to promise an investment incentive is given in the form of an exemption from real estate tax, provided that, by a generally binding decree, the municipality fully or partially liberates the land identified in accordance with Article 12e (1) in a preferential industrial zone; land which is not marked in a generally binding decree in accordance with Paragraph 12e (1) shall be regarded as not being exempted;
(y) land forming one functional unit with construction under the construction law exclusively serving or land itself solely for rendering contaminated parcels, groundwater and objects;
(z) other areas with the following uses, if the municipality so provides by a generally binding decree:
1. infertile land;
2. contaminated area,
3rd border, side,
4. green,
5. Another area.
(2) A land consisting of a single functional unit with a construction under a building law, a taxable building or a taxable unit means the part of the land strictly necessary for the operation and performance of that building, a taxable building or a taxable unit.
(3) Land exempt under paragraph 1 (a) shall be exempt from land tax if it is not used for business, leased or smuggled; if such land is leased or smuggled to a municipality, region or organisation of the State or a contribution organisation, they shall be exempted provided that they are not used for business. Land exempt under paragraph 1 (d) to (f), (l), (r), (t) and (u) shall be exempt from land tax if they are not used for business, hire or hire. Land exempted under paragraph 1 (a), (b) (1) and (b) (i). (t) are exempt from the tax on land, unless they are subject to construction law.
(4) The taxpayer shall claim the exemption from land tax referred to in paragraph 1 (d) to (h), (j), (k), (m), (p), (r), (u), (w) and (y) in the tax return.
(5) Where only part of the land fulfils the conditions of the exemption provided for in paragraph 1, only that part shall be exempt from the land tax. Where only part of the land fulfils the conditions for excluding an individual exemption under paragraph 3, only that part shall be excluded from that exemption.
(6) In a generally binding decree issued pursuant to paragraph 1 (z), the municipality shall at the same time determine which use of the land is covered by the exemption. Where the municipality does not provide for the use of the land covered by this exemption in a generally binding decree, the exemption shall apply to all the land referred to in paragraph 1 (z) (1) to (4).
Tax base
(1) The basis of the tax on agricultural land is the price of land determined by multiplying the actual area of land in m2 by the average price of land fixed per 1 m2 in the decree issued by virtue of the authorisation in § 17 of this Law.
(2) The basis of the tax on forest land is the product of the actual area of the land in m2 found on 1 January and the amount of CZK 3.80.
(3) The basis of the tax on the other area, the built-up area and the courtyard, the building plot and the reinforced area of the plot is the actual area of the plot in m2 established on 1 January of the tax period.
Land groups
(1) For the purposes of real estate tax, the group consists of:
(a) selected agricultural parcels, arable land, hops, vineyards, gardens or fruit orchards;
(b) permanent grassland land;
(c) forest land forest land;
(d) agricultural reinforced areas of the parcel;
1. used for business in primary agricultural production, forestry or water management; or
2. incorporated into a commercial property under the Income Tax Act, if the taxpayer is a business operator predominantly in one of the areas of business referred to in point 1, unless such reinforced areas are simultaneously used for another business area,
(e) other reinforced areas of the parcel;
(f) building land building land;
(g) the unused other areas of the other areas shall be used in the manner of application of the infertile land, contaminated area, limit, side or greenery;
(h) other areas of other areas shall be used by a different area;
(i) selected other areas other than those referred to in (g) and (h);
(j) built areas and courtyard of built areas and courtyard.
(2) If the reinforced area of the land is used for different types of business and it cannot be defined by its parts used for individual types of business, it shall be included in the group of other reinforced areas of the land.
Tax rate
(1) The tax rate is set at:
| a) | vybraných zemědělských pozemků | 1,35 %, |
| b) | trvalých travních porostů | 0,45 %, |
| c) | lesních pozemků | 0,45 %. |
(2) The tax rate for each of the 1 m2 of land included in the group
| a) | zemědělských zpevněných ploch pozemku | 1,80 Kč, |
| b) | ostatních zpevněných ploch pozemku | 9,00 Kč, |
| c) | stavebních pozemků | 3,50 Kč, |
| d) | nevyužitelných ostatních ploch | 0,08 Kč, |
| e) | jiných ploch | 0,35 Kč, |
| f) | vybraných ostatních ploch | 0,35 Kč, |
| g) | 0,35 Kč. |
(3) The rate of tax referred to in paragraph 2 (c) is multiplied by the coefficient
(a) 1,0 in the municipality up to 1 000 inhabitants,
(b) 1.4 in the municipality of more than 1 000 inhabitants up to 6 000 inhabitants,
(c) 1,6 in the municipality of more than 6 000 inhabitants up to 10 000 inhabitants,
(d) 2,0 in the municipality of more than 10 000 inhabitants up to 25 000 inhabitants,
(e) 2.5 in the municipality of more than 25 000 inhabitants up to 50 000 inhabitants,
f) 3,5 in the village of over 50 000 inhabitants, in the statutory town and in Františkova Lázně, Luhačovice, Mariánské Lázně and Poděbrady,
(g) 4,5 in Prague.
(4) The municipality may, by means of a general binding decree, increase the coefficient referred to in paragraph 3 by one category according to the breakdown of the coefficients for all the parcels referred to in paragraph 2 (c) in the territory of a single cadastral territory or a single urban district or a single urban area. The coefficient 4.5 can thus be increased to 5,0. If the coefficient thus adjusted does not correspond to the conditions laid down in the first and second sentences, the coefficient referred to in paragraph 3 shall be regarded as not being adjusted.
TAXATION FROM BUILDINGS AND UNIT
Subject matter
(1) The subject of tax on buildings and units is, if located in the Czech Republic,
(a) a taxable construction which, for the purposes of real estate tax, means completed or used:
1. a building which, for the purposes of real estate tax, means a building under the cadastral law;
2. the civil engineering construction listed in the Annex to this Act,
(b) a taxable unit which, for the purposes of real estate tax, means a unit completed or used.
(2) The subject of tax on buildings and units is not a taxable building in which there are taxable units.
(3) For the purposes of real estate tax, a taxable building which is not a separate real estate item is regarded as a real estate item owned by the person who owns the item in which it is part.
(4) The provisions of paragraph 1 shall also apply to the part of the building or civil engineering construction listed in the Annex to this Act or part of the unit, if completed or used.
Taxpayers
(1) The owner of the taxable building or the taxable unit is the taxpayer of the tax on buildings and units.
(2) The taxpayer of the tax on buildings and units is, if it is a taxable building or a taxable unit which is:
(a) owned by the Czech Republic,
1. an organisational component of a State, a State contribution organisation, a State fund, a State enterprise or other state organisations which are competent to manage or have the right to manage State property;
2. a legal person who has the right to use this taxable building or taxable unit on the basis of a loan under the law governing certain use relations to the property of the Czech Republic,
(b) in a trust fund, that fund;
Contents
ČÁST PRVNÍ
§ 1
§ 1a
ČÁST DRUHÁ
§ 2
§ 3
§ 4
§ 5
§ 5a
§ 6
ČÁST TŘETÍ
§ 7
§ 8
§ 9
§ 10
§ 10a
§ 11
§ 11a
ČÁST ČTVRTÁ
§ 11b
§ 11c
§ 11d
§ 11e
ČÁST PÁTÁ
§ 11f
§ 12
§ 12a
§ 12ab
§ 12b
§ 12c
§ 12d
§ 12e
§ 12f
ČÁST ŠESTÁ
§ 13
§ 13a
§ 13b
§ 14
§ 15
§ 15a
§ 16
ČÁST SEDMÁ
§ 16a
§ 16b
ČÁST OSMÁ
§ 17
§ 17a
ČÁST DEVÁTÁ
§ 18
§ 19
§ 19a
§ 19b
§ 20
§ 21
§ 22
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Regulation Information
| Citation | Act of the Czech National Council No. 338 / 1992 Coll., on Real Estate Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.07.1992 |
|---|---|
| Effective from | 01.01.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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