Full text of Act No. 58 / 2004 Coll.
Full text of Act No. 357 / 1992 Coll., on inheritance, donation and property transfer tax, as resulting from subsequent amendments
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58
PRESIDENT OF THE GOVERNMENT
Announces
The full text of Act No. 357 / 1992 Coll., on the tax of inheritance, tax of donation and tax on the transfer of real estate, as follows from the amendments made by Act No. 18 / 1993 Coll., Act No. 322 / 1993 Coll., Act No. 42 / 1994 Coll., Act No. 72 / 1994 Coll., Act No. 85 / 1994 Coll., Act No. 113 / 1994 Coll., Act No. 248 / 1995 Coll., Act No. 117 / 1996 Coll., Act No. 120 / 2002 Coll., Act No. 151 / 1997 Coll., Act No. 203 / 1997 Coll., Act No. 132 / 1997 Coll., Act No. 169 / 1998 Coll., Act No. 95 / 1999 Coll., Act No. 27 / 2000 Coll.
THE LAW
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 "the Czech Republic") irrespective of the 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.
Tax base
(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 property exempted under this Act,
(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
(1) The tax payer is the transferee; when donating abroad, the donor is always the taxpayer. If it is not a donation from abroad or abroad, the donor is the guarantor.
(2) The tax payer in the cases referred to in Article 6 (2) is:
a) a natural person who is a citizen of the Czech Republic or a foreigner with a long stay or permanent stay in the Czech Republic, 1b)
(b) a legal person established in the Czech Republic.
Subject matter
(1) The subject of the donation tax is the free acquisition of property on the basis of a legal act other than the death of the deceased. The property for tax purposes is
(a) real estate and movable property;
(b) other assets.
(2) The tax is also levied on the acquisition of movable property which is:
(a) donated from abroad to or from abroad to the acquirer abroad; or
(b) donated abroad or acquired abroad by means of funds donated to the acquirer abroad, provided that the movable property donated or acquired was imported by the acquirer into the country.
(3) Donation tax is not the subject of
(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 assets which are income and are subject to income tax pursuant to the Special Code, 2a)
(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.
(4) 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.
(5) Paragraph 3 (2) applies mutatis mutandis.
(6) The provisions of paragraph 2 and paragraph 5 shall apply, save as otherwise provided in the international agreement.
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.
(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.
TRANSFER TAX
Claim
(1) The real estate transfer tax is payable on:
(a) the transferor (seller); the acquirer is the guarantor in this case,
(b) the transferee, if the acquisition of the property is carried out in the enforcement of a decision or execution pursuant to a special law, (2b) the expropriation, bankruptcy, settlement, maintenance or public auction or the acquisition of the property when the legal entity is dissolved without liquidation or the distribution of the liquidation balance when the legal entity is dissolved;
(c) entitled from a burden in kind or otherwise to a similar burden in kind;
(d) 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:
(a) 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 of its shares in the real estate subject to settlement,
(b) the establishment, free of charge, of a material burden or other performance similar to that in which the property is acquired by donation.
(2) The subject of the real estate transfer tax is also the transfer of ownership to real estate in cases where the contract is subsequently withdrawn and the contract is hereby cancelled from the outset. (c)
(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) Paragraph 3 (2) applies mutatis mutandis.
Tax base
The basis of 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 free of charge of the actual burden or other performance similar to that imposed;
(d) the price determined in accordance with the special legislation, 2aa) valid on the date of acquisition of the property under a lease contract, followed by the purchase of the hired item or under a contract for the hedge transfer of the right;
(e) in the event of an auction of a property in the execution of a decision, execution or public auction, the price obtained by the auction;
(f) the price agreed upon when the property is transferred from ownership of the local authority;
(g) in the event of the cancellation and settlement of joint ownership by the court, the compensation determined by the court or the share of the proceeds from the sale of the property determined by the court;
(h) in the event 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;
(i) 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)
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.
Real estate transfer tax rate for persons included in Group I, Group II and Group III
The tax is 3% 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)
Rounding
The basis of the tax shall be rounded up to the whole hundred crowns and the whole crown tax up.
Measurement and maturity of taxes
(1) The tax body is required to indicate only the information relevant for the assessment of the tax in the tax return and the tax giving. The inheritance and donation tax shall be payable within 30 days of the date of delivery of the payment notice.
(2) The real estate transfer tax is due within the deadline for filing the tax return [Paragraph 21 (2) (a) to (d)].
(3) If the property transfer tax referred to in the real estate transfer tax return does not deviate, the tax administrator need not disclose to the tax entity the result of the measurement unless the tax entity expressly requests it within the time limit for the assessment of the property transfer tax. The last day of the deadline for filing the tax return and, if the return was filed late, the date on which the tax administrator was given the tax return shall be considered to be the date on which the real estate transfer tax was calculated and the date on which this decision was received. The same applies to the additional tax return when calculating the time limits.
(4) In the case of inheritance, donation or property transfer tax of less than CZK 100, the tax return shall be filed under the conditions laid down by this Act (§ 21); 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 if it occurs among the persons included in the I group.
(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 business of the deceased for a period of 1 year prior to the acquisition, as well as the shares of heirs paid from such property and shares derived from the non-joint ownership 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 60,000 for group II persons and CZK 20,000 for 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 and branches of foreign banks operating in the territory of the Czech Republic (excluding deposits in accounts set up for business purposes), funds in Czech or foreign currency and securities in the Czech Republic, as well as the shares of heirs paid from these assets and shares derived from the joint ownership of spouses deceased as a result of the death of one of them, provided that the aggregate amount of all these values does not exceed CZK 60,000 for the persons of the II. group III and CZK 20,000 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 amounts which, pursuant to the Act on supplementary pension insurance with a State contribution and the amendments to certain laws relating to its introduction, become the subject of inheritance. (e)
(3) 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 1 000 000 for the first group, CZK 60 000 for the second group and CZK 20 000 for the third group for each individual taxpayer. 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 and branches of foreign banks operating in the territory of the Czech Republic (excluding deposits in accounts set up for business purposes), funds in Czech or foreign currency and securities in the Czech Republic, if the aggregate amount of all these values does not exceed CZK 1 000 000 for persons of the I. group, CZK 60 000 for persons of the II. group and CZK 20 000 for persons of the II. group for each individual taxpayer. 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.
(4) For one taxpayer, the conditions for exemption referred to in paragraph 2 (a) and (b) and paragraph 3 (a) and (b) shall be assessed separately.
(5) 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.
(6) The tax exemption referred to in paragraph 2 (a) and (b) shall be granted only if the taxpayer indicates those matters and values in the tax return.
(1) Exemptions from inheritance and donation tax are granted free of charge of the acquisition of assets
(a) the Czech Republic, as well as the free provision of assets by the Czech Republic,
(b) by the local authorities and the contribution organisations established by them;
(c) voluntary bundles of municipalities.
(2) The tax on the transfer of real estate is exempt
(a) transfers and transfers of ownership of real estate in the liquidation of public undertakings, (3) public limited liability companies with full State ownership or full State ownership of the National Property Fund of the Czech Republic or the Land Fund of the Czech Republic and limited liability companies with full State ownership;
(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.
(3) The transfer or transfer of property from ownership of the Czech Republic shall be exempt from the real estate transfer tax if the property of the state is managed by the organizational bodies of the state, the Office of the Chamber of Deputies, the Senate Office, state contribution organisations, state funds or the Czech consolidation agency, as well as transfers or transfers of ownership to the Czech Republic.
(4) Exemptions from inheritance and donation taxes shall be granted free of charge of the acquisition of assets
(a) intended for financing facilities and humanitarian actions in the fields of culture, education, science and education, health, social care, ecology, sport, education and protection of children and youth and fire protection, provided that the property is acquired by legal persons established to provide such activities and which have their registered office in the Czech Republic;
(b) State-registered churches and religious societies, 7)
(c) companies of general interest and political parties and political movements intended for their activities;
(d) the foundations or foundations, as well as the assets provided by the foundations or foundations in accordance with the purpose and conditions laid down in the instrument or statute;
(e) health insurance companies for public health insurance funds.
(5) The right of the deceased to compensation under special laws shall be exempt from inheritance tax, (8) if the deceased has submitted a request for preliminary examination under Act No. 119 / 1990 Coll., for judicial rehabilitation, as amended, or a similar request under other special rules, and until the death of the deceased the claim has not been satisfied by the central authority. This exemption also applies to cases where the deceased has applied the claim in time to the court, but until the death of the deceased, it has not been definitively decided on by the court.
(6) Donation and property transfer taxes shall be exempt:
(a) transfers and transfers of ownership of assets from the National Property Fund of the Czech Republic and from the Land Fund of the Czech Republic to an acquirer, on the basis of a decision on privatizaci9) and in the case of the transfer of agricultural and forestry land from state ownership pursuant to special regulations, 9a)
(b) transfers and transfers of ownership to real estate of public limited-liability companies with full State participation in an approved privatisation project or privatisation decision prior to the transfer of ownership to the National Property Fund of the Czech Republic or to the Land Fund of the Czech Republic, 10)
(c) transfers and transfers of assets which go to legal entities in the Czech Republic in connection with the disappearance of the Czech and Slovak Federal Republic,
(d) transfers and transfers of ownership to land and the setting up of burdens in kind by decision of the Land Authorities on land treatment under the Special Code, 11)
(e) deposits made under special legislation12) in the capital of companies or cooperatives (hereinafter referred to as "the deposit"). Where an asset is an asset, the exemption shall not apply if, within five years of the deposit, the participation of a member of a trading company or member in a cooperative (hereinafter referred to as "partner '), except in the case of the death of a partner, and the property is not returned to the partner. For these five years, the tax period shall not run. The termination of a participation in a company or a member of a cooperative within five years of the transfer of the property as a deposit shall be notified by the member within 30 days of the termination of the participation or membership to the locally competent tax administrator; a settlement notice is included in this notification,
(f) transfers and transfers of assets of legal persons when they are merged, merged, divided or converted;
(g) free transfer of apartments and non-residential premises from ownership of housing cooperatives to the ownership of members - natural persons, if they are free transfers provided for in the provisions of § 24 paragraphs 1 to 4 of Act No. 72 / 1994 Coll., which govern certain co-ownership relations with buildings and certain ownership relations with apartments and non-residential premises, and supplement certain laws (the Housing Act), as amended,
(h) transfers of family homes and garages and apartments from the property of cooperatives to the ownership of members of such cooperatives - natural persons whose rental relationship to the family home, garage or apartment arose after payment of the member's share (next member deposit) by those members or their legal predecessors;
(i) transfers and transfers of property of housing cooperatives in connection with the allocation of parts of housing cooperatives, 12c)
(j) transfers of apartments and garages from the ownership of a legal person, incurred in order to become the owner of a building, to the ownership of natural persons - tenants of the transferred apartments and garages, who are members or members of that legal person, provided that the natural persons or their legal predecessors have participated in their funds and other valuable values for the acquisition of the building;
k) real estate transfers from ownership of the Czech Republic, which were in the administration of the Land Fund of the Czech Republic before the transfer.
(7) The first transfer or transfer of ownership is exempt from real estate transfer tax
(a) a construction which is a new construction for which a final approval decision has been issued, or is completed by a new construction or a new construction being built and the construction has not yet been used, except for test operations, 12d)
(b) an apartment in a new building and an apartment which was created by a change in the completed construction (12e) and has not yet been used, if it is a transfer of the apartment under special legislation, 12f)
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Regulation Information
| Citation | Full version of Act No. 58 / 2004 Coll., Act No. 357 / 1992 Coll., on inheritance, donation and property transfer tax, as resulting from subsequent amendments |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 13.02.2004 |
|---|---|
| Effective from | - |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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