Decree No 388 / 2025 Coll.
Decree on forms for real estate tax
Valid
Order
Effective from 01.01.2026
Text versions:
01.01.2026
09.10.2025
388
DECLARATION
of 25 September 2025
on forms for real estate tax
The Ministry of Finance provides, pursuant to § 72 paragraphs 4 and 5 of Act No. 280 / 2009 Coll., Tax Code, as amended by Act No. 283 / 2020 Coll. and Act No. 218 / 2025 Coll.:
Subject matter
This decree provides
(a) the content of the paper or electronic form for real estate tax; and
(b) the format of the electronic form for the real estate tax.
Content structure of form submission
The content structure of the real estate return, including the instructions for its completion, is set out in the Annex to this Decree.
Format of form submission
The form referred to in Section 2 may be submitted electronically only in XML format.
Common provisions
The form form issued by the Ministry of Finance or the data structure of the form, published by the tax administrator, shall also be deemed to correspond to the content structure referred to in Article 2 if:
(a) the text part is in a language other than the Czech language,
(b) contains a different indication of the time period;
(c) contain derogations in the part of the contents not covered by the requirement for the particulars to be disclosed;
(d) deviates from this content structure as a result of the usual technological processes for the production of the form; or
(e) deviate from this content structure to the extent necessary as a result of an adjustment provided for by law or by a directly applicable European Union regulation.
Transitional provision
For real estate tax returns for the tax period which began before the date of entry into force of this Decree, Decree No. 456 / 2020 Coll., on forms for real estate tax, as effective before the date of entry into force of this Decree, shall apply.
Repeal
They shall be deleted:
1. Decree No. 456 / 2020 Coll., on forms for real estate tax.
2. Part Two of Decree No. 437 / 2021 Coll., amending certain regulations on form submissions in tax administration.
3. Decree No 328 / 2023 Coll., amending Decree No 456 / 2020 Coll., on forms for real estate tax, as amended by Decree No 437 / 2021 Coll.
4. Decree No. 297 / 2024 Coll., amending Decree No. 456 / 2020 Coll., on forms for real estate tax, as amended.
Efficacy
This Decree shall take effect on 1 January 2026.
Minister of Finance:
Ing Stanjura v. r.
Annex
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Regulation Information
| Citation | Decree No 388 / 2025 Coll., on forms for real estate tax |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 09.10.2025 |
|---|---|
| Effective from | 01.01.2026 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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