Act of the Czech National Council No. 357 / 1992 Coll.
Act of the Czech National Council on inheritance, donation and property transfer tax
Valid
Effective from 01.01.1993
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357
THE LAW
Czech National Council
of 5 May 1992
on inheritance, donation and real estate transfer tax
The Czech National Council decided on this law:
Preliminary provisions
This law governs
(a) inheritance tax,
(b) donation tax;
(c) real estate transfer tax.
_
Claim
The tax payer shall be the heir who has acquired the inheritance or part thereof of the will, by law or for both of these legal reasons, in accordance with the final decision of the competent authority by which the proceedings for the inheritance have ended.
Subject matter
(1) The subject of inheritance tax is the acquisition of property by inheritance. The property for tax purposes is
(a) real estate, housing and non-residential premises ("real estate");
(b) movable property, securities, funds in Czech and foreign currency, claims, property rights and other assets (hereinafter referred to as "movable property").
(2) A tax shall be levied on real estate situated in the territory of the Czech Republic (hereinafter referred to as "domestic") regardless of nationality or residence of the deceased; real estate located abroad shall not be tax levied.
(3) If the deceased at the time of his death
(a) he was a citizen of the Czech Republic and had a permanent residence (1a) in the Czech Republic, a tax is levied on all his movable property, regardless of whether it is situated in the Czech Republic or abroad,
b) he was a citizen of the Czech Republic and had no permanent residence in the Czech Republic, a tax is levied on his movable property, which is situated in the Czech Republic,
c) was not a citizen of the Czech Republic, a tax is levied on his movable property, located in the Czech Republic.
(4) The provisions of paragraphs 2 and 3 shall apply, save as otherwise provided in the international agreement.
(1) The basis of the inheritance tax is the price of the assets acquired by the individual heirs reduced by:
(a) established debts of the deceased who passed on the heir to the deceased;
(b) the price of the exempt property, under this Law,
(c) reasonable costs associated with the burial of the deceased;
(d) the remuneration and final expenses of the notary responsible for the proceedings for the succession and the price of other duties imposed in the proceedings for the succession;
(e) an inheritance levy which is evidently paid to another State on the acquisition of property by inheritance abroad, provided that the property is also subject to tax in the domestic territory.
(2) The debts referred to in paragraph 1 (a), the costs referred to in paragraph 1 (c), the remuneration and final expenses referred to in paragraph 1 (d), the price of the other obligations referred to in paragraph 1 (d) relating to the whole part of the inheritance attributable to the individual heir and the inheritance levy referred to in paragraph 1 (e) (hereinafter referred to as "debts"), shall be deducted at an amount corresponding to the proportion of the inheritance which is not exempt from tax, to the total value of the assets acquired by the individual heir. The amount of these debts is calculated per whole CZK without rounding. The price of other obligations under paragraph 1 (d) relating only to a certain part of the inheritance shall be deducted only from that part of the inheritance.
(3) The price referred to in paragraph 1 shall be that of the property determined in the succession proceedings.
(4) The price of the property acquired following further consultation of the inheritance is added to the price of the property acquired in the previous succession proceedings. Paragraphs 1 and 2 shall apply mutatis mutandis to deductible items. If the inheritance tax on the acquisition of the assets in the original succession proceedings has already been charged, it shall be charged on the tax on the taxable amount of the total assets acquired.
_
Claim
The tax payer is the transferee; for the free provision of property by a natural person who has a permanent residence in the country or a legal person who has his head office in the country, a natural person who does not have a permanent residence in the country or a legal person who does not have his head office in the country, the tax payer shall always be the donor. If he is not a taxpayer, he is a guarantor.
Subject matter
(1) The subject of the donation tax is the free acquisition of assets on the basis of a legal act or in connection with a legal act. The property for tax purposes is
(a) real estate and movable property;
(b) other assets.
If, at the same time as the transfer of the property free of charge, a right corresponding to the burden in kind has also been established free of charge, or a right in which the provision of services is similar to that of property, the right thus established shall be the subject of a donation tax.
(2) If the movable property or other property benefit was granted or acquired free of charge in the country, the tax shall be the subject of the donation of all acquisition of that property, irrespective of the nationality, residence or residence of the donor or transferee.
(3) If the movable property or other property benefits were granted free of charge and acquired free of charge outside the country, the subject of tax is the acquisition of the property, if the acquirer or donor is a natural person who is a citizen of the Czech Republic and has a permanent residence in the Czech Republic, or a legal person who has its registered office in the Czech Republic.
(4) The subject of the donation tax is not
(a) transactions or transfers of assets free of charge on the basis of an obligation laid down by law;
(b) pensions paid under the pension contract, 2)
(c) the acquisition free of charge of property which is income and is subject to income tax under the special rule 2a) or the acquisition free of charge of property which is subject to inheritance tax;
(d) grants, contributions and support from the state budget, the budget of the local authorities, the state funds or other funds of the State or of the local authorities, as well as from public budgets and other funds of the foreign State. This does not apply to funds managed by business entities,
(e) funds granted by insurance undertakings for measures taken and prevention;
(f) appropriations made available from the budget of the European Union or from the National Fund;
(g) the acquisition free of charge of assets intended to finance the election campaign of the candidate for the presidency of the Republic under the law governing the election of the President of the Republic.
(5) If the co-owner acquires free of charge more than the value of his share before the cancellation and settlement of the joint ownership, the grant tax is the subject of a free acquisition of assets above that value. For tax purposes, the share of the co-owner shall mean the sum of the values of all its shares in the assets subject to settlement.
(6) Paragraph 3 (2) applies mutatis mutandis.
(7) Paragraphs 2 and 3 and 6 shall apply, save as otherwise provided in the international treaty.
(8) The subject of the donation tax is the free acquisition of greenhouse gas emission allowances in 2011 and 2012 for the production of electricity in an installation which, on or after 1 January 2005, produced electricity for sale to third parties and in which only the combustion of fuels (the "free-of-charge allowance ') by the electricity producer is carried out from activities covered by the greenhouse gas emission allowance trading.
Tax base
(1) The basis of the donation tax is the price of the assets subject to that tax, reduced by:
(a) established debts and the price of other obligations relating to the subject matter of the tax;
(b) the price of the property exempted under this Act,
(c) the customs duty and the import duty in the case of movable goods donated or imported from abroad.
Paragraph 4 (1) and (2) on the deduction of a proportion of the debts attributable to assets which are not exempt shall apply mutatis mutandis.
(2) The price referred to in paragraph 1 shall be that established under the special rule 2aa) on the date of acquisition of the property. Where another asset benefit is subject to tax, the content of which is a recurring performance for an indefinite period, for a life period or for a period of more than five years, that price shall be five times the annual performance price. Where the acquisition of assets associated with the transfer of member rights and obligations in the housing cooperative is subject to tax free of charge, the price of the property shall be the normal price.
(3) The price of movable property acquired by donation from the same person by the same acquirer during two consecutive calendar years shall be added up and this sum of prices shall be the basis of the tax referred to in paragraph 1. If the tax on the acquisition of assets has already been assessed during this period, it shall be included in the tax on the re-acquisition of assets.
The tax base for free-of-charge allowances acquired
(1) The tax base for free-of-charge allowances shall be the average market value of the greenhouse gas emission allowance on 28 February of the relevant calendar year multiplied by the number of free-of-charge allowances for electricity production for the relevant calendar year.
(2) The average market value of the greenhouse gas emission allowance on 28 February of the relevant calendar year will be published by the Ministry of the Environment in a way that allows remote access.
TRANSFER TAX
Claim
(1) The tax on the transfer of real estate is payable on:
(a) the transferor (seller); the acquirer is the guarantor in this case,
(b) the acquirer, if the acquisition of the property is in the enforcement of a decision or execution pursuant to special legislation (2b), expropriation, maintenance, insolvency proceedings following a decision on bankruptcy or public auction or acquisition of the property under a contract on the transfer of the right, in connection with the transfer of the claim, in the event of the cancellation of a legal person without liquidation or in the event of the distribution of the balance of the liquidation of the legal person with liquidation;
(c) both the transferor and the transferor, if it is for the exchange of real estate; the transferor and the transferor are liable in this case to pay the tax jointly and severally.
(2) If the transfer or transfer of ownership to the property is made from the joint capital of the spouses or the joint capital of the spouses, each spouse shall be a separate taxpayer and their shares shall be the same. In the case of joint owners, each joint owner is a separate taxpayer and pays tax according to the size of his share.
Subject matter
(1) The subject of real estate transfer tax is:
the transfer or transfer of ownership to real estate. In the event of the cancellation and settlement of joint ownership to real estate, the tax on the transfer of real estate shall be the subject of a transfer or transfer of a share or part of the share by which the value of the share of the transferor held before the settlement is reduced. For the purposes of real estate transfer tax, the share of the co-owner shall mean the sum of the values of all its shares in the real estate subject to settlement.
(2) The subject of real estate transfer tax shall also be the transfer of ownership to real estate where the contract is subsequently withdrawn and ownership to real estate is transferred under the right-to-property transfer contract or the transfer of ownership to real estate in connection with the transfer of the debt.
(3) Where immovable property is exchanged, their mutual transfers shall be treated as one transfer. The tax shall be levied on the transfer of the property whose transfer is higher.
(4) If, on the basis of a decision taken by the expropriation authority, the right of ownership to the expropriated property and at the same time to the property provided instead of the refund in cash, such transitions shall be considered as one transition and the tax shall be levied on the transfer of the property from the expropriated property.
(5) Paragraph 3 (2) applies mutatis mutandis.
Tax base
(1) The basis of the real estate transfer tax is:
(a) the price determined in accordance with a special law, 2aa) valid on the date of acquisition of the property, even if the price of the property negotiated by the agreement is lower than the price determined; the difference in prices is not subject to donation tax. However, if the price negotiated is higher than the price determined, the tax base is the price agreed,
(b) in the case of maintenance, the price established in accordance with the special legislation, 2aa) in force on the date on which the certificate of maintenance is drawn up in the form of a notarial registration or the legal authority of the court of enforcement;
(c) the price determined under the special legislation, 2aa) valid on the date of acquisition of the property under a lease contract with subsequent purchase of the hired item or under a contract for the transfer of the right or in connection with the transfer of the claim;
(d) in the event of an auction of the property in the course of the execution of a decision, execution or public auction, the price obtained by the auction or overcharge;
(e) the price agreed upon when the property is transferred from or to the property of the local authority;
(f) in the event of cancellation and settlement of joint ownership by the court, reimbursement by the court or share of the proceeds from the sale of the property determined by the court,
(g) in the case of cancellation and settlement of joint ownership by agreement, the difference in prices referred to in (a) before the cancellation and settlement of joint ownership and after the cancellation and settlement of joint ownership,
(h) in the case of a transfer of real estate to a limited liability company or to a public limited company, the value determined by the expert's opinion under the Commercial Code, 2cc)
(i) in the case of expropriation, the compensation for expropriation provided for by a final decision in the expropriation proceedings or before a court;
(j) in the case of the sale of real estate outside the auction in the context of insolvency proceedings, in the case of the liquidation of assets in bankruptcy or in the case of debt relief, the price obtained by the sale of real estate;
(k) in the case of an increase in the capital of a trading company, if the value of the real estate is not determined by the expert's opinion, the value determined by a generally recognised independent expert using generally accepted standards and valuation principles not more than 6 months before the payment of the deposit or the fair value declared in the financial statements for the preceding financial year before the general meeting of the accounting officer, if it has been verified unconditionally by the auditor, if the statutory authority so decides under commercial law 2cd).
(2) If the price or value of the real estate cannot be determined in the manner referred to in paragraph 1, the basis of the real estate transfer tax shall be that established under the special legislation 2aa).
COMMON PROVISIONS
Distribution of persons into groups for the purposes of calculating inheritance, donation and property transfer tax
(1) For the purposes of calculating inheritance, donation and property transfer tax, persons are included in three groups expressing the relationship of the taxpayer with the deceased, the donor (endowed) or the transferor (transferee). Relative relationships created by birth are equal to those based on learning.
(2) Group I belongs to:
- next of kin in a row and married.
(3) Group II belongs to:
(a) relatives in a series of subsidiary, 2d) siblings, nephews, nieces, uncles and aunts,
(b) spouses of children (son-in-law and daughter-in-law), children of the husband, the parents of the husband, the spouses of the parents and persons who have lived with the transferee, the donor or the deceased for at least one year prior to the transfer or death of the deceased in the common household and who, for that reason, have taken care of the common household or have been linked to the transferee, donor or deceased.
(4) Group III belongs to:
- other natural persons and legal persons.
The rate of inheritance and donation tax for persons included in the first group
(1) Tax on the tax base
| přes Kč | do Kč | |
|---|---|---|
| – | 1 000 000 | 1,0 %, |
| 1 000 000 | 2 000 000 | 10 000 Kč a 1,3 % ze základu přesahujícího 1 000 000 Kč, |
| 2 000 000 | 5 000 000 | 23 000 Kč a 1,5 % ze základu přesahujícího 2 000 000 Kč, |
| 5 000 000 | 7 000 000 | 68 000 Kč a 1,7 % ze základu přesahujícího 5 000 000 Kč, |
| 7 000 000 | 10 000 000 | 102 000 Kč a 2,0 % ze základu přesahujícího 7 000 000 Kč, |
| 10 000 000 | 20 000 000 | 162 000 Kč a 2,5 % ze základu přesahujícího 10 000 000 Kč, |
| 20 000 000 | 30 000 000 | 412 000 Kč a 3,0 % ze základu přesahujícího 20 000 000 Kč, |
| 30 000 000 | 40 000 000 | 712 000 Kč a 3,5 % ze základu přesahujícího 30 000 000 Kč, |
| 40 000 000 | 50 000 000 | 1 062 000 Kč a 4,0 % ze základu přesahujícího 40 000 000 Kč, |
| 50 000 000 | a více | 1 462 000 Kč a 5,0 % ze základu přesahujícího 50 000 000 Kč. |
(2) The calculation of the inheritance tax shall be carried out in accordance with paragraph 1 and the resulting amount shall be multiplied by a coefficient of 0,5.
The rate of inheritance and donation tax for persons included in Group II
(1) Tax on the tax base
| přes Kč | do Kč | |
|---|---|---|
| – | 1 000 000 | 3,0 %, |
| 1 000 000 | 2 000 000 | 30 000 Kč a 3,5 % ze základu přesahujícího 1 000 000 Kč, |
| 2 000 000 | 5 000 000 | 65 000 Kč a 4,0 % ze základu přesahujícího 2 000 000 Kč, |
| 5 000 000 | 7 000 000 | 185 000 Kč a 5,0 % ze základu přesahujícího 5 000 000 Kč, |
| 7 000 000 | 10 000 000 | 285 000 Kč a 6,0 % ze základu přesahujícího 7 000 000 Kč, |
| 10 000 000 | 20 000 000 | 465 000 Kč a 7,0 % ze základu přesahujícího 10 000 000 Kč, |
| 20 000 000 | 30 000 000 | 1 165 000 Kč a 8,0 % ze základu přesahujícího 20 000 000 Kč, |
| 30 000 000 | 40 000 000 | 1 965 000 Kč a 9,0 % ze základu přesahujícího 30 000 000 Kč, |
| 40 000 000 | 50 000 000 | 2 865 000 Kč a 10,5 % ze základu přesahujícího 40 000 000 Kč, |
| 50 000 000 | a více | 3 915 000 Kč a 12,0 % ze základu přesahujícího 50 000 000 Kč. |
(2) The calculation of the inheritance tax shall be carried out in accordance with paragraph 1 and the resulting amount shall be multiplied by a coefficient of 0,5.
The rate of inheritance and donation tax for persons included in the III group
(1) Tax on the tax base
| přes Kč | do Kč | |
|---|---|---|
| – | 1 000 000 | 7,0 %, |
| 1 000 000 | 2 000 000 | 70 000 Kč a 9,0 % ze základu přesahujícího 1 000 000 Kč, |
| 2 000 000 | 5 000 000 | 160 000 Kč a 12,0 % ze základu přesahujícího 2 000 000 Kč, |
| 5 000 000 | 7 000 000 | 520 000 Kč a 15,0 % ze základu přesahujícího 5 000 000 Kč, |
| 7 000 000 | 10 000 000 | 820 000 Kč a 18,0 % ze základu přesahujícího 7 000 000 Kč, |
| 10 000 000 | 20 000 000 | 1 360 000 Kč a 21,0 % ze základu přesahujícího 10 000 000 Kč, |
| 20 000 000 | 30 000 000 | 3 460 000 Kč a 25,0 % ze základu přesahujícího 20 000 000 Kč, |
| 30 000 000 | 40 000 000 | 5 960 000 Kč a 30,0 % ze základu přesahujícího 30 000 000 Kč, |
| 40 000 000 | 50 000 000 | 8 960 000 Kč a 35,0 % ze základu přesahujícího 40 000 000 Kč, |
| 50 000 000 | a více | 12 460 000 Kč a 40,0 % ze základu přesahujícího 50 000 000 Kč. |
(2) The calculation of the inheritance tax shall be carried out in accordance with paragraph 1 and the resulting amount shall be multiplied by a coefficient of 0,5.
Donation rate for allowances purchased free of charge
The tax rate for free-of-charge allowances acquired shall be 32%.
Real estate transfer tax rate for persons included in Group I, Group II and Group III
The tax is 4% of the tax base.
Substantial load, refilling filling
Where the acquisition of a right corresponding to a substantive burden or to a recurring performance established by other than a substantive burden is subject to tax, the taxable amount shall be the price determined in accordance with the special rule. 2aa)
Local jurisdiction
The local tax authority of the inheritance, donation and real estate transfer tax shall be the tax administrator whose territorial jurisdiction:
(a) the deceased was last resident or, if he did not have permanent residence, the tax administrator in whose territory the deceased's assets are situated;
(b) the property is situated, even if the movable property or other property is acquired together with the immovable property, or if a right corresponding to the actual burden or other performance is established separately,
(c) has the permanent residence or registered office of the transferee of movable property or other assets;
(d) has the permanent residence or registered office of the donor of movable property or other property benefits, if any, if it is to be donated abroad; or
(e) the movable property or other property gain is situated unless it is possible to determine the local jurisdiction referred to in points (a) to (d).
Rounding
The tax base is rounded up to the whole hundred crowns.
Determination and maturity of taxes
(1) The tax body is obliged to indicate only the information relevant for the determination of the tax in the tax return and the tax donation. The inheritance and donation tax shall be payable within 30 days of the date of delivery of the payment notice.
(2) If the tax entity finds that the data relevant for the determination of the inheritance or donation tax would constitute a tax higher than that indicated in the tax return, it shall submit an additional tax return by the end of the month following that in which the finding was made. This obligation shall continue when the time limits for determining tax under the tax rules are in place.
(3) Under the conditions laid down in the tax rules for the submission of an additional tax return lower than the last tax known, the tax entity shall be entitled to submit an additional tax return on inheritance or tax on inheritance until the end of the month following the month in which it was established that the information relevant for the determination of the tax on inheritance or tax on donation would constitute a tax lower than that indicated in the tax return.
(4) In the additional tax return, the tax paying body shall indicate the original and new data relevant for the determination of the tax.
(5) If the participation of a member in a trading company is terminated or the membership of a member in a cooperative is terminated within 5 years of the date of the transfer of the real estate as a contribution to the capital of the trading company or cooperative and the conditions for exemption from property transfer tax are not met pursuant to § 20 (6) (e), the tax administrator shall determine the tax by means of payment; the tax thus determined shall be payable within 30 days of the date of service of the payment notice. There shall be no penalty on the amount shown in the payment notice.
(6) In case of inheritance, donation or property transfer tax of less than 100 CZK, the tax return shall be filed; the tax levied by the tax administrator shall not be prescribed and the taxpayer shall not pay the tax.
Exemptions from inheritance, donation and property transfer tax
(1) The inheritance tax shall be exempt from the acquisition of the property by inheritance where it takes place between persons included in Group I and Group II.
(2) The estate tax shall exempt the acquisition of:
(a) movable items of personal need for natural persons, provided that they were not part of the estate of the deceased for a period of 1 year prior to acquisition, as well as the shares of heirs paid from such property and shares derived from the joint capital of spouses who died as a result of the death of one of them, provided that the price of such property does not exceed CZK 20,000 for the group III persons for each individual taxpayer. The tax shall be levied only on the part of the price of movable property or the proportion of such property acquired by each transferee exceeding that amount,
(b) deposits in accounts with banks (with the exception of deposits in accounts set up for business purposes), funds in Czech or foreign currency and securities, as well as the shares of heirs paid from such assets and shares derived from the joint capital of spouses lost as a result of the death of one of them, provided that the sum of all these values does not exceed CZK 20 000 for the group III persons for each individual taxpayer. The tax shall be levied only on that part of the movable property or share of that property acquired by each acquirer which exceeds that amount,
(c) the inheritance of the minor to cover one-off insurance premiums for orphan's pension.
(3) The grant tax shall exempt the free acquisition of property if it takes place between persons included in Group I and Group II.
(4) The grant tax shall exempt the acquisition of:
(a) movable items personal goods for natural persons, if they were not part of the donor's business assets for a period of 1 year prior to acquisition, if the price of such property does not exceed CZK 20,000 for the group III. The tax shall be levied only on the part of the price of movable property acquired by each transferee exceeding that amount,
(b) deposits in accounts with banks (excluding deposits in accounts set up for business purposes), funds in Czech or foreign currency and securities, provided that the aggregate amount of all these values does not exceed CZK 20 000 for each individual taxpayer for group III. The tax shall be collected only on the part of movable property acquired by each acquirer in excess of that amount,
(c) other assets acquired under a borrowing agreement concluded between the owner of the land and the housing cooperative or the owner of the unit when adjusting the right to land under the special rule, 2f)
d) Occasionally free acquisition of movable property and other property benefits whose value does not exceed CZK 3,000.
(5) For one taxpayer, the conditions for exemption referred to in points (a) and (b) of paragraph 2 and in points (a) and (b) of paragraph 4 shall be assessed separately.
(6) The acquisition of movable property shall also be exempt from inheritance and donation tax if the deceased or donor was a representative of a foreign state entrusted in the Czech Republic, a member of his family living with him in the common household, as well as another person to whom diplomatic privileges and immunities belonged and who was not a citizen of the Czech Republic, provided that reciprocity is guaranteed.
(1) Exemptions from inheritance and donation tax are granted free of charge of the acquisition of assets
(a) the Czech Republic or another Member State of the European Union, Norway and Iceland (hereinafter referred to as "another European State"), as well as the free provision of assets by the Czech Republic, with the exception of allowances obtained free of charge, or the acquisition of assets from another European State;
(b) a territorial autonomous body and a contributory organisation established by it, a voluntary association of municipalities, a public research institution, a public college or a Regional Council of the Cohesion Region, if the legal person is established in the country;
(c) a legal person established in the territory of another European State, where the legal form and subject matter of an activity are similar to that of a legal person referred to in (b).
(2) The tax on the transfer of real estate is exempt
(a) transfers and transfers of ownership to real estate in the liquidation of state-owned enterprises, (3) public limited equity companies with the full participation of the State and limited liability companies with the full participation of the State;
(b) transfers and transfers of ownership to the real estate of public limited-liability companies with full ownership of the State, carried out according to the decision of the General Assembly and approved by the Government of the Czech Republic;
(c) transfers of ownership to the real estate of public limited liability companies with the State's full shareholding in connection with direct sales under the privatisation decision under a special law, 4)
(d) transfers and transfers of ownership of real estate in connection with the division and reunification of municipalities or with changes in their territory under special regulations, 5)
(e) transfers of ownership of immovable property from the ownership of municipalities to the ownership of voluntary associations of municipalities (hereinafter referred to as "the volume") established under a special law, 6) and from ownership of the shares to the ownership of municipalities which were or are associated with the union and which were the previous owners of the real estate transferred,
(f) real estate ownership transfers and transfers between public research institutions and public research institutions;
(g) transfers and transfers of ownership to real estate in carrying out reorganisation under insolvency proceedings, where the issue of part of the debtor's assets is to the creditors or the transfer of the debtor's assets to the newly established legal person in which the creditors have a holding.
(3) The transfer or transfer of property to property from the ownership of the Czech Republic or another European State, as well as to the ownership of the Czech Republic or another European State, shall be exempt from real estate transfer tax. This does not apply to the transfer or transfer of ownership to real estate where the property of the State was run by or held by the business entity before the transfer or transfer of ownership.
(4) The inheritance and donation tax shall be exempt from the tax on the acquisition of property free of charge.
(a) a legal person established within the territory of another European State, established or established for the purpose of providing cultural, educational, education and protection of children and youth, science, research, development, education, health, social care, ecology, protection of abandoned animals or endangered animal species, sports and fire protection, provided that the acquisition of property is free of charge for the purpose of securing that activity;
(b) a publicly registered church, religious society or community of general interest, provided that the legal person is established in the territory of a home country or in the territory of another European State and that the property acquired is intended for his or her activities under the law governing the activities of churches, religious societies or public utility companies or in accordance with similar arrangements of the activities of churches, religious societies or public utility companies under the law of another European State;
(c) a political party or political movement based in the territory of another European State, where the property is acquired free of charge in accordance with the law governing the activities of political parties and political movements or in accordance with similar arrangements for the activities of political parties and political movements under the law of another European State;
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Regulation Information
| Citation | Act of the Czech National Council No. 357 / 1992 Coll., on inheritance, donation and property transfer tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 07.07.1992 |
|---|---|
| Effective from | 01.01.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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