Act No. 476 / 2008 Coll.
Act amending Act No. 357 / 1992 Coll., on inheritance, donation and property transfer tax, as amended
Valid
Law
Effective from 01.01.2009
Text versions:
01.01.2009
31.12.2008
476
THE LAW
of 18 December 2008
amending Act No 357 / 1992 Coll., on inheritance, donation and property transfer tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Act on inheritance, donation and property transfer tax
Act No. 357 / 1992 Coll., on the tax of inheritance, tax of donation and tax of real estate transfer, as amended by Act No. 18 / 1993 Coll., Act No. 322 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 72 / 1994 Coll., Act No. 320 / 1994 Coll., Act No. 113 / 1994 Coll., Act No. 248 / 1995 Coll., Act No. 96 / 1996 Coll., Act No. 144 / 2002 Coll., Act No. 203 / 1997 Coll., Act No. 132 / 2000 Coll., Act No. 227 / 2000 Coll., Act No. 364 / 2000 Coll., Act No. 95 / 1999 Coll., Act No. 103 / 2000 Coll.
1. in Article 8 (1) (b), the words "in connection with the transfer of the claim" shall be inserted after the words "rights,";
2. In Article 9, at the end of paragraph 2, the words "or the transfer of ownership to real estate in connection with the transfer of the claim 'are added.
3. In Article 10 (1), the words "or in connection with the transfer of the claim 'shall be added at the end of the text in point (c).
4. in Article 10 (1) (e), the words "or" shall be inserted after the word "ownership."
5. in Articles 19 (2) (b) and 19 (4) (b), the words "and branches of foreign banks operating in the Czech Republic" and the words "domestic" shall be deleted;
6. Paragraph 20 (1) reads as follows:
"(1) The inheritance and donation tax shall be exempt from the tax on the acquisition of property free of charge.
(a) the Czech Republic or any other 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 or the acquisition of assets by another European State;
(b) a local self-governing body and an organisation established by it, a voluntary association of municipalities, a public research institution, a public university, a public non-profit-making constitutional health establishment 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 point (b). ";
7. Paragraph 20 (3) and (4) reads as follows:
"(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;
(d) a fund of foundations or foundations established in the country or territory of another European State, provided that the assets acquired free of charge are intended to achieve the general objectives of the Foundation or the Foundation Fund in accordance with the law governing the activities of the Foundation and the Foundation Funds or in accordance with the similar arrangements of the Foundation and the Foundation Funds under the law of another European State, as well as the free provision of the assets by that Foundation or Foundation Fund in accordance with the purpose for which they were established and the conditions laid down in the Charter or Statute;
(e) a health insurance undertaking established in the domestic or in the territory of another European State for public health insurance funds in accordance with the law governing the activities of health insurance undertakings or in accordance with a similar modification of the activities of health insurance undertakings under the law of another European State;
where the acquired property is used or granted free of charge for purposes other than those referred to in points (a) to (e), the entitlement to the exemption shall cease. ';
8. in Paragraph 20 (6) (e), the words "under the special legislation12) in the capital of commercial companies or cooperatives (hereinafter referred to as" the deposit ")" shall be replaced by the words "in the capital of a trading company or cooperative under the Commercial Code or under the legal order of another European State (hereinafter referred to as" the deposit ") if that trading company or cooperative has its registered office in the domestic or in the territory of another European State."
footnote 12 is deleted.
9. in Article 20 (7) (b), the words "by changing the completed construction by12e)" shall be replaced by the words "by superstructure, extension or construction, by the form of construction."
footnote 12e is deleted.
10. in Paragraph 20 (10):
"(10) The tax exemption shall be granted free of charge to the acquisition of property by a natural person resident in the country or territory of another European State operating a medical establishment in accordance with the law governing the activity of a healthcare establishment or in accordance with similar arrangements for the activity of a healthcare establishment in another European State, provided that the property acquired free of charge is intended to secure the activity of that establishment. Similarly, the acquisition of property free of charge by a natural person operating facilities for the protection of abandoned animals or endangered species shall be exempt. If the acquired property is used for other purposes, the right to exemption shall cease. ';
11. in Article 21 (1) (d):
"(d) the calendar year in question has elapsed if the acquisition of the property is free of charge by a legal person who is exempt under Article 20 (4) or the acquisition of the property free of charge by a natural person who is exempt under Article 20 (10); the tax return shall comprise all the assets acquired or provided during that period, except those for which the tax return referred to in paragraph 5 is not filed. ';
12. in Article 21 (2), the words "or the transfer contract" shall be added at the end of the text of point (b);
13. in Article 21 (3), the word "legislation2cc)" shall be replaced by the words "legislation2cc) or an expert opinion on the price established under special legislation 2aa), provided that the basis of the real estate transfer tax is determined in accordance with Article 10 (2)."
14. in Article 21 (4) (d), the words "or to property" shall be inserted after the words "ownership."
15. in Paragraph 21 (7), at the end of the second sentence, the words "or from the end of the investigation, where the acquisition of the property is wholly exempt from tax" shall be added.
16. In Paragraph 25 (4), the words "or from the transfer of ownership to immovable property in connection with the transfer of the claim 'shall be inserted after the word" rights'.
Transitional provisions
1. If, before the date of entry into force of this Act, the fact which has been subject to inheritance, donation or property transfer tax under the current legislation has been established, it shall be applied in accordance with the existing legislation.
2. A legal person or a natural person who in 2009 acquires property exempt from inheritance and donation pursuant to Paragraph 20 (4) or (10) shall submit a tax return in accordance with Paragraph 21 (1) (d), as effective from the date of entry into force of this Law.
Efficacy
That law shall take effect on the first day of the calendar month following its publication.
Wolf
Klaus v. r.
Topolánek v. r.
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Regulation Information
| Citation | Act No. 476 / 2008 Coll., amending Act No. 357 / 1992 Coll., on inheritance, donation and property transfer tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 31.12.2008 |
|---|---|
| Effective from | 01.01.2009 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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