Act No. 357/1992 Coll. Inheritance tax, gift tax and real estate transfer

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Act No. 357/1992 Coll. Inheritance tax, gift tax and real estate transfer

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(Effective from 1 February 2013 to 31 December 2014)

357/1992 Coll.

Law

Czech National Council

of 5 May 1992

the inheritance tax, gift tax and 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. 85/1994 Coll., Act No. 113/1994 Coll. Act No. 248/1995 Coll. Act No. 96/1996 Coll.

Consolidated Act No. 232/1996 Coll., Act No. 151/1997 Coll., as amended by Act No. 203/1997 Coll.

Act No. 227/1997 Coll., Act No. 169/1998 Coll., Act No. 95/1999 Coll. Act No. 27/2000 Coll., Act No. 103/2000 Coll.

Act No. 132/2000 Coll., Act No. 340/2000 Coll., Act No. 364/2000 Coll., Act No. 117/2001 Coll., Act No. 120/2001 Coll.

Act No. 148/2002 Coll., Act No. 198/2002 Coll., Act No. 320/2002 Coll., Act No. 420/2003 Coll., Act No. 669/2004 Coll.

Act No. 179/2005 Coll., Act No. 342/2005 Coll., Act No. 186/2006 Coll., Act No. 230/2006 Coll., Act No. 245/2006 Coll., Act No. 261 / 2007 Coll., Act No. 270/2007 Coll., Act No. 296/2007 Coll.

Act No. 476/2008 Coll., Act No. 215/2009 Coll., Act No. 281/2009 Coll., Act No. 199/2010 Coll., Act No. 402/2010 Coll. Act No. 30 / 2011 Coll., Act No. 351/2011 Coll.

Act No. 375/2011 Coll., Act No. 428/2011 Coll., Act No. 457/2011 Coll., Act No. 466/2011 Coll., Act No. 275/2012 Coll., Act No. 396 / 2012 Coll., Act No. 399/2012 Coll.

Act No. 405/2012 Coll., Act No. 500/2012 Coll. and Act No. 503/2012 Coll.

 

 

Czech National Council passed the following Act:

 

 

§ 1

Introductory Provisions

This Act regulates

  1. a) the inheritance tax,
  2. b) the gift tax,
  3. c) real estate transfer tax.

 

 

 

PART ONE

 

 

Section One

Inheritance Tax

 

§ 2

Taxpayer

Inheritance tax is payable by the heir who acquired the estate or part of a will, by law, or both of these legal grounds under the final decision of the competent authority, which the probate proceedings were completed.

 

§ 3

Subject to tax

(1) The inheritance tax is to acquire property by inheritance. Property for purposes of inheritance tax are

  1. a) of real estate, apartments and commercial space (the “Property”),
  2. b) movable property, securities, cash in Czech and foreign currency assets, property rights and other assets (hereinafter referred to as “chattel”).

(2) The property, located in the Czech Republic (hereinafter referred to as “domestic”), tax shall be collected regardless of nationality or residence of the deceased, the property located abroad, the tax is levied.

(3) If the testator at the time of his death

  1. a) was a citizen of the Czech Republic and had permanent residence 1a) in the country, the tax is levied from all his movable property, regardless of whether the property is located at home or abroad,
  2. b) was a citizen of the Czech Republic and not resident in the country, collects the tax from his movable property, located in the country,
  3. c) is not a citizen of the Czech Republic, the tax is levied from his movable property, located in the country.

(4) The provisions of paragraphs 2 and 3 shall apply, unless an international agreement provides otherwise.

 

§ 4

The tax base

(1) The inheritance tax is the price of individual assets acquired less the heir

  1. a) the debts of the testator’s proven that the heirs have moved zůstavitelovou death
  2. b) the value of property exempt under this Act from the inheritance tax,
  3. c) the reasonable costs associated with the funeral the deceased,
  4. d) the remuneration and expenses of notary ready to operations authorized by the court in probate proceedings and the price of other obligations under the management of heritage
  5. e) inheritance clearly benefit paid to another state of the estate is in a foreign country, if such property is also subject to inheritance tax in the country.

(2) Debts pursuant to paragraph 1. a) costs pursuant to paragraph 1. c) the remuneration and expenses prepared pursuant to paragraph 1. d), the price of other obligations pursuant to paragraph 1. d) weighing the whole of the inheritance attributable to a single heir and inheritance benefit pursuant to paragraph 1. e) (hereinafter referred to as “debt”), shall be deducted at the appropriate proportion to their inherited property, which is not exempt, the total value of property acquired by each heir. The amount of these debts is calculated to the nearest CZK without rounding. Price of other obligations pursuant to paragraph 1. d) weighing only a certain part of the inheritance shall be deducted only from that part of the heritage.

(3) The price referred to in paragraph 1 shall be specified in the price of property inheritance.

(4) Price of property acquired under an additional discussion of heritage adds to the price of property acquired in an earlier inheritance. For deductions shall apply mutatis mutandis in paragraph 1 and 2 If the inheritance tax on property acquisition in the original probate proceedings have already been levied, deduct the tax charged on the tax base of the overall acquisition.

 

 

 

Section Two

Gift tax

 

§ 5

Taxpayer

 

Gift tax is payable by the purchaser, the gratuitous provision of a physical property of a person who has permanent residence in this country, or a legal person has its seat in the country, an individual who does not reside in the home or legal person not established in this country, gift tax is payable by each donor. If the donor taxpayer is the guarantor.

 

§ 6

Subject to tax

(1) The gift tax is gratuitous acquisition of property by a legal act or in connection with legal action. Property for gift tax purposes are

  1. a) real estate and movable assets,
  2. b) other property benefit.

If there was also a gratuitous transfer of property without payment also established the right of easement or right of the content of which is recurrent performance similar to an easement, right thus established is subject to gift tax.

(2) If the movable assets or other economic benefit provided free of charge or not acquired in the country, the gift tax is subject to any acquisition of such property, regardless of nationality, residence or seat of the donor or the acquirer.

(3) If the movable assets or other economic benefit provided free of charge and free of charge acquired outside the country, subject to gift tax is the acquisition of such property if the purchaser or donor of a natural person who is a citizen of the Czech Republic and has permanent residence in this country, or legal person has its seat in the country.

(4) are not subject to gift tax

  1. a) transactions or free transfers of property under a statutory obligation,
  2. b) pensions paid under a pension, 2)
  3. c) the gratuitous acquisition of property which are income and are subject to income tax under a special regulation 2) or gratuitous acquisition of property which are subject to inheritance tax,
  4. d) grants, contributions and support from the state budget, the budget of local governments, state funds or other money funds, state or local governments, as well as public budgets and other cash funds of a foreign state. This does not apply to money market funds managed by businesses,
  5. e) the means provided by the insurance loss prevention measures and prevention,
  6. f) funds provided from the budget of the European Union or the National Fund;
  7. g) gratuitous acquisition of assets used to finance the election campaign a candidate for President of the Republic under the law governing the election of the President of the Republic.

(5) It takes the co-owner of the cancellation and settlement of co-ownership without charge more than the value of his shares before the cancellation and settlement of mutual ownership, subject to gift tax is gratuitous acquisition of property above this value. The share of a co-owner, for the purposes of the gift tax means the sum of the values ​​of all its shares in the property covered by the settlement.

(6) The provisions of § 3, paragraph 2 shall apply mutatis mutandis.

(7) The provisions of paragraphs 2 and 3 and paragraph 6 applies, unless an international agreement provides otherwise.

(8) is subject to gift tax free acquisitions of greenhouse gases between 2011 and 2012 for electricity production in a facility which, on 1 January 2005 or later produced electricity for sale to third parties and in which progress of the activities covered by the trading of greenhouse gas emissions, fuel combustion only (hereinafter referred to as “acquired free of charge allowance”), producer of electricity.

 

§ 7

The tax base

(1) The gift tax is the price of property that is subject to this tax, less

  1. a) a proven and cost of debt and other obligations that pertain to the subject of taxes,
  2. b) the value of property exempt under this Act from the gift tax,
  3. c) customs duties and taxes paid on imports in the event that it is movable property donated or imported from abroad.

The provisions of § 4, paragraph 1 and 2 on the proportion of net debt attributable to property which is not exempt, shall apply mutatis mutandis.

(2) The price referred to in paragraph 1, the price established under a special regulation 2aa) on the date of acquisition. If the subject of another property tax benefit, the content of which is recurrent performance indefinitely, for life or for a period longer than five years, this award five times the price of annual performance. If the subject of gratuitous acquisition of property tax values ​​associated with the transfer of rights and responsibilities in the housing cooperative, the price of property usual price.

(3) Price of movable property acquired by donation from the same person the same acquirer within two consecutive calendar years, and this adds to the aggregate price of the taxable amount under paragraph 1 If the gift tax on the acquisition of property in this period have already been levied, deduct the tax assessed on repeated acquisition.

 

  • 7

The tax base in return for payment of allowances acquired

 

(1) The gift tax allowances acquired free of charge at the average market value of allowances for greenhouse gas emissions to 28 February of the calendar year multiplied by the number of allowances acquired free of charge for electricity production for the calendar year.

(2) The average market value of allowances for greenhouse gas emissions to 28 February of the calendar year, a Ministry of the Environment in a manner allowing remote access.

 

 

 

Section Three

Real estate transfer tax

 

§ 8

Taxpayer

(1) taxpayer’s real estate transfer

  1. a) the transferor (seller), the transferee is the guarantor in this case,
  2. b) the transferee, if the acquisition of property on execution or seizure under a special law 2b), expropriation, tolerating, in insolvency proceedings following the decision to decline or at public auction or the purchase of the property under contract to transfer rights in connection with the assignment of the claim, the cancellation of a legal person without liquidation or distribution of the liquidation balance the cancellation of a legal person with liquidation
  3. c) the transferor and the transferee, if the exchange property, the transferor and transferee in this case are required to pay tax jointly and severally.

(2) In the case of transfer or transfer of ownership to the property of the spouses or the spouses, each spouse a separate taxpayer and their shares are the same. In the case of mutual co-owners, each co-owner of a separate taxpayer and pay tax according to the size of its shareholding.

 

§ 9

Subject to tax

(1) The real estate transfer tax is paid transfer or transfer of ownership to real property. Upon cancellation and settlement of co-ownership of property is the subject of real estate transfer tax paid transfer or transfer of share or interest, which reduces the value of the shares of the transferor, who had before settlement. The share of a co-owner, for the purposes of real estate transfer taxes means the sum of the values ​​of all its shares in the property subject to settlement.

(2) The real estate transfer tax is also applicable to the transfer of ownership of property in cases where subsequently the withdrawal and transfer of ownership of the property under contract to transfer or transfer of ownership rights to real property in connection with the assignment of the claim.

(3) If the exchanged property, consider their mutual transfers per transfer. The tax is collected on transfers of property, from the transfer tax is higher.

(4) passes to a decision of the Authority carries out expropriation, expropriation of property rights to the property while the property provided instead refund the money, consider these transitions as a transition and tax will be collected from the transition of property ownership vyvlastňovaného.

(5) The provisions of § 3, paragraph 2 shall apply mutatis mutandis.

 

§ 10

The tax base

(1) The real estate transfer tax is

  1. a) the price determined under a special law, 2aa) valid on the date of acquisition of property, even if the price of the property if the agreement is less than the agreed price recorded, the price difference is not subject to gift tax. However, if the price is higher than the agreed price recorded, the taxable price is agreed,
  2. b) for the prescription price established under special legislation, 2aa) a valid certificate on the day of prescription writing in the form of a notarial deed or final court decision on prescription,
  3. c) the price determined under a special law, 2aa) to the date of acquisition of property under a finance lease with subsequent purchase of the lease or contract basis for securing transfer of rights or in connection with the assignment of the claim,
  4. d) in the case of auctioning a property on execution, the execution or by public auction or auction price achieved předražkem,
  5. e) the price agreed in the case of transfer of ownership of property or the property of self-governing unit,
  6. f) in case of cancellation and settlement of mutual ownership by the court, the compensation determined by a court or a share in the proceeds from the sale of real estate designated by the court,
  7. g) in case of cancellation and settlement of co-ownership agreement, the difference in prices referred to in subparagraph a) before the cancellation and settlement of co-ownership and the abolition of co-ownership and settlement,
  8. h) if the real estate investment company with limited liability or joint stock company, the value determined by an expert opinion under the Commercial Code, 2cc)
  9. i) in the case of expropriation expropriation compensation determined by a final decision in the expropriation proceedings or in court proceedings,
  10. j) Where an auction sale of the property outside the insolvency proceedings for the liquidation of the estate in bankruptcy or debt reduction achieved by price selling real estate,
  11. k) in the case of increasing the capital of the company, unless the value of the property determined by expert opinion, the generally accepted value as determined by an independent expert using generally accepted valuation standards and principles no longer than 6 months before repayment of the deposit or the fair value recognized in financial statements for the previous the period before the general meeting deciding on the deposit if it was audited, without qualification, will decide if the statutory authority under the Commercial Code 2cd).

(2) If you can not price or value of the property to determine the manner specified in paragraph 1, the basis of real estate transfer tax is the price determined under a special law 2aa).

 

 

 

PART TWO

COMMON PROVISIONS

 

§ 11

The division of people into groups for purposes of calculating inheritance tax,

gift tax and real estate transfer tax

(1) For purposes of calculating inheritance tax, gift tax and real estate transfer tax are persons classified into three groups reflecting the taxpayer’s relationship to the testator, donor (donee) or transferee (transferor). Relational relationships resulting from the birth of the assimilated relations based adoption.

(2) The first group includes

– In the direct line relatives and spouses.

(3) in II. group includes

  1. a) the relatives in a number of auxiliary, 2d) and siblings, nephews, nieces, uncles and aunts,
  2. b) the spouses of children (and Zeťová in-law), children of spouse, parents, spouse, parents, spouses and persons with the purchaser, donor or testator lived for at least one year prior to the transfer or death of the deceased in the same household and which therefore care for common household or were dependent on the purchaser, donor or testator.

(4) in III. group includes

-Other natural persons and legal entities.

 

§ 12

The rate of inheritance tax and gift tax

for persons enrolled in group I.

 

(1) Tax is the tax base

 

over CZK to CZK from the base
beyond
– 1000000 1.0%
1000000 2000000 CZK 10 000 and 1.3% 1 000 000 CZK
2000000 5000000 23 000 CZK and 1.5% 2 000 000 CZK
5000000 7000000 CZK 68 000 and 1.7% 5 000 000 CZK
7000000 10 million CZK 102 000 and 2.0% 7 000 000 CZK
10 million 20 million CZK 162 000 and 2.5% CZK 10 million
20 million 30 million CZK 412 000 and 3.0% 20 000 000 CZK
30 million 40 million CZK 712 000 and 3.5% CZK 30 million
40 million 50 million CZK 1,062,000 and 4.0% 40 000 000 CZK
50 million and more CZK 1,462,000 and 5.0% CZK 50 million

 

(2) In calculating the inheritance tax is governed by paragraph 1 and the resulting amount is multiplied by 0.5.

 

§ 13

The rate of inheritance tax and gift tax

the persons included in II. skupiny

 

(1) Tax is the tax base

 

over CZK to CZK from the base
beyond
– 1000000 3.0%
1000000 2000000 CZK 30 000 and 3.5% 1 000 000 CZK
2000000 5000000 65 000 CZK to 4.0% 2 000 000 CZK
5000000 7000000 CZK 185 000 and 5.0% 5 000 000 CZK
7000000 10 million CZK 285 000 and 6.0% 7 000 000 CZK
10 million 20 million CZK 465 000 and 7.0% CZK 10 million
20 million 30 million CZK 1,165,000 and 8.0% 20 000 000 CZK
30 million 40 million CZK 1,965,000 and 9.0% CZK 30 million
40 million 50 million CZK 2,865,000 and 10.5% 40 000 000 CZK
50 million and more CZK 3,915,000 and 12.0% CZK 50 million

 

(2) In calculating the inheritance tax is governed by paragraph 1 and the resulting amount is multiplied by 0.5.

 

 

§ 14

The rate of inheritance tax and gift tax

the persons included in the III. skupiny

 

(1) Tax is the tax base

over CZK to CZK from the base
beyond
– 1000000 7.0%
1000000 2000000 70 000 CZK and 9.0% 1 000 000 CZK
2000000 5000000 160 000 CZK and 12.0% 2 000 000 CZK
5000000 7000000 520 000 CZK and 15.0% 5 000 000 CZK
7000000 10 million 820 000 CZK and 18.0% 7 000 000 CZK
10 million 20 million CZK 1,360,000 and 21.0% CZK 10 million
20 million 30 million 3.46 million and CZK 25.0% 20 000 000 CZK
30 million 40 million 5.96 million and CZK 30.0% CZK 30 million
40 million 50 million CZK 8,960,000 and 35.0% 40 000 000 CZK
50 million and more CZK 12,460,000 and 40.0% CZK 50 million

 

(2) In calculating the inheritance tax is governed by paragraph 1 and the resulting amount is multiplied by 0.5.

 

  • 14a

The rate of gift tax allowances acquired free of charge

 

The rate of gift tax allowances acquired free of charge is 32%.

 

§ 15

The rate of the real estate transfer tax

for persons enrolled in group I, II. groups and III. skupiny

 

The tax is 4% of the tax base.

 

 

§ 16

Easements, recurrent performance

If the acquisition is subject to tax law or an appropriate easement to the performance opětujícího established otherwise than by easement, the taxable amount is the price determined under a special regulation. 2aa)

 

  • 16a

The local jurisdiction

Locally relevant to inheritance tax, gift tax and real estate transfer tax is, in whose district the territorial scope

  1. a) the deceased was last resident or not the resident, the tax administrator, in whose district the deceased estate,
  2. b) the property is situated, and even if it acquires the property, along with also movable assets or other property benefit, or if it is established separately right of easement or other similar performance easement,
  3. c) permanent residence or registered office of the purchaser of movable property or other property benefit,
  4. d) permanent residence or registered office of the donor movable property or other property benefit, if it is a donation to a foreign country, or
  5. e) was in movable assets or other property benefit, it can not determine the local jurisdiction under a) to d).

 

§ 17

Rounding

The tax base is rounded up to whole hundreds.

 

§ 18

Determination and payment of taxes

(1) The taxpayer is obliged to return to the inheritance tax and gift tax only give data relevant for tax assessment. Inheritance and gift tax is payable within 30 days of receipt for payment.

(2) If the taxpayer that the information relevant for determining the inheritance tax or gift tax would give more tax than the data provided in their tax return is required to submit by the end of the month following the month in which occurred this finding, additional tax return. This obligation continues if the time limits for determining the tax under the Tax Code.

(3) Subject to Tax Code provides for a supplementary tax return for income lower than the last known tax, the taxpayer may file amended tax returns for inheritance tax or gift tax by the end of the month following the month in which there found that the data relevant for the determination of inheritance tax or gift tax would give a tax lower than the data provided in their tax return.

(4) The additional tax return or inheritance tax, gift tax body shall give the original and new data relevant for tax assessment.

(5) If the termination of participation by a shareholder in a company or termination of membership in a cooperative member to 5 years after the input of property as an investment in the capital of the company or team and are not yet met the conditions for exemption from real estate transfer tax by § 20 paragraph 6 point. e) the tax is the tax payment assessment, as so determined shall be payable within 30 days of receipt for payment. The penalty of the amount that is listed in the payment of the notice does not arise.

(6) When tax, inheritance tax or gift tax on transfers of real estate less than 100 CZK tax return is filed, the tax assessed taxes and prescribes a tax payer does not apply.

 

 

Exemption from inheritance tax, gift tax

and real estate transfer tax

§ 19

(1) The inheritance tax is exempt inheritances, if it occurs between persons classified in zones I and II. group.

(2) The inheritance tax is also listed under free entry

  1. a) chattels personal needs for individuals, if these things for 1 year before the acquisition were not part of the assets of the deceased and the heirs paid shares of these assets and shares derived from the joint property of spouses extinct as a result of the death of one of them if the price This property does not exceed the people III. Group 20 000 CZK for each individual taxpayer. The tax is collected only from that part of the price of goods or shares in these matters acquired by each purchaser that exceeds the amount
  2. b) deposits in accounts with banks (except deposits in accounts opened for business purposes), cash in Czech or foreign currency and securities, and shares paid by the heirs of this property and interests derived from the joint property of spouses extinct as a result of the death of one of them, if the aggregate amount does not exceed the values ​​of all these people at the III. Group 20 000 CZK for each individual taxpayer. The tax is collected only movable part of the property or interest in the acquiree’s assets each purchaser that exceeds the amount
  3. c) a minor share of the inheritance to pay for single premium insurance orphan’s pension.

(3) The gift tax is exempt gratuitous acquisition of property if it occurs between persons classified in zones I and II. group.

(4) The gift tax is also listed under free entry

  1. a) chattels personal needs for individuals, if these things for 1 year before the acquisition were not part of the assets of the donor, if the price of this property does not exceed in subjects III. Group 20 000 CZK for each individual taxpayer. The tax is collected only from that part of the price of movable assets acquired by each purchaser that exceeds the amount
  2. b) deposits in accounts with banks (except deposits in accounts opened for business purposes), cash in Czech or foreign currency and securities, if the aggregate amount of all these does not exceed the values ​​in subjects III. Group 20 000 CZK for each individual taxpayer. The tax is collected only from that part of each movable assets of the acquiree the acquirer, which exceeds that amount,
  3. c) the benefit of other property acquired under a loan agreement between the landowner and housing cooperative or unit owner when editing rights to the land under a special regulation 2f)
  4. d) the occasional gratuitous acquisition of movable property and other assets benefit whose value does not exceed 3 000 CZK.

(5) For a single taxpayer, the conditions for exemption referred to in paragraph 2. a) and b) and in paragraph 4. a) and b) are considered separately.

(6) from inheritance tax and gift tax are also exempt the acquisition of movable property if the testator or donor has been authorized representative of a foreign state in the Czech Republic, a member of his family living with him in the same household, as well as another person, which belong to diplomatic privileges and immunities and not a citizen of the Czech Republic, if reciprocity is guaranteed.

 

§ 20

 

(1) Since the inheritance tax and gift tax is exempt gratuitous acquisition of property

  1. a) Czech Republic or another member of the European Union, Norway and Iceland (hereinafter referred to as “other European State”), as well as providing unpaid property of the Czech Republic, with the exception of allowances acquired free of charge, or acquisition of property from another European country
  2. b) the local government unit, and it established a contributory organization, voluntary association of municipalities, public research institutions, public college or the Regional Council of cohesion, if a legal entity established in national territory,
  3. c) a legal person established in another European country where the legal status and business activities similar to the legal form and scope of activities of legal entities referred to in b).

(2) The real estate transfer tax are exempt

  1. a) transfers and transitions of property rights during the liquidation of state-owned enterprises, 3) joint-stock companies with the full participation of the state capital and limited liability companies with the full participation of the state capital,
  2. b) transfers and transfer of ownership to real estate joint-stock companies fully owned state executed as decided by the General Assembly and approved by the Government of the Czech Republic,
  3. c) a transfer of ownership of real estate joint-stock companies fully owned state related to direct selling in the decision to privatize under a special law, 4)
  4. d) transitions and transfers ownership of property in connection with a distribution and merging municipalities or changes in their territory in accordance with special regulations, 5)
  5. e) transfers ownership of real estate ownership to municipal ownership of voluntary associations of municipalities (hereinafter referred to as a “bundle”) created pursuant to special legislation, 6) and bundles of property owned by municipalities, which have been or are being brought together in a bundle and have been converted by previous owners property
  6. f) transfers and transitions to real estate ownership between the founders of public research institutions and public research institutions,
  7. g) transitions and transfers ownership of property in the implementation of reorganization under bankruptcy proceedings, if the issue of the debtor’s assets to creditors or the debtor’s transfer of assets to a newly formed legal entity in which creditors have a financial interest.

(3) The real estate transfer tax is exempt transfer or transfer of ownership of the property owned by the Czech Republic or another European country, as well as to the ownership of the Czech Republic or another European country. It does not transfer or assignment of ownership of the property if the state property before the transfer or the transfer of ownership by trading a business entity or the entity should state assets under management.

(4) The inheritance tax and gift tax is exempt gratuitous acquisition of property

  1. a) a legal person established in the country or in another European country, established or constituted the provision of activities in the field of culture, education, upbringing and protection of children and youth, science, research, development, education, health, social care, environment, protection abandoned animals or endangered species, physical education, sport and fire protection, if the gratuitous acquisition of property dedicated to ensuring that activities
  2. b) state the registered churches, religious societies or non-profit organization, is if that person is a legal residence in this country or in another European country without charge and assets acquired is intended for the work carried out in accordance with the law regulating the activities of churches, religious societies, or in general profit organizations or in accordance with a similar treatment activities of churches, religious societies or non-profit company under the laws of another European State
  3. c) political party or political movement based in the country or in another European country where the property is acquired free of charge in accordance with the law regulating the activities of political parties and political movements or in accordance with a similar treatment activities of political parties and political movements under the law of another European state,
  4. d) foundations or endowment fund established in the country or in another European country, if the assets acquired free of charge, designed to achieve the objectives of the community foundation or endowment fund in accordance with the law regulating the activities of foundations and endowment funds or in accordance with rules similar foundations and endowment funds in accordance with the laws of another European country, as well as the property free of charge providing this foundation or endowment fund in accordance with the purpose for which they were established, and conditions set out in the deed or statute,
  5. e) the health insurance company based in the country or in another European country for public health insurance funds in accordance with the law regulating the health insurance business or in accordance with a similar treatment of health insurance business under the laws of any other European country;

if the assets acquired for no consideration given or used for other purposes than the purposes specified in subparagraphs a) to e) shall be entitled to the exemption expires.

(5) The inheritance tax is exempt testator entitled to compensation under special laws, 8) if the deceased filed a request for a preliminary hearing pursuant to Act No. 119/1990 Coll. On Judicial Rehabilitation, as amended, or similar request under other special regulations, and the death of the deceased was not entitled to the central body is satisfied. This exemption also applies to cases where the deceased claim in time in court, the testator’s death, the court was not a final decision about it.

(6) The gift tax and real estate transfer tax are exempt

  1. a) transfers and transitions to real estate owned joint-stock companies fully owned state executed within the approved privatization project or privatization decision before the transfer of ownership interests at the State Land Office 10),
  2. b) transfers and transitions assets transferred to legal entities in the Czech Republic in connection with the dissolution of the Czech and Slovak Federal Republic,
  3. c) transfers and transitions of ownership to land and easements on land offices decisions about land arrangements under a special regulation, 11)
  4. d) deposits to the share capital of the company or cooperative under the Commercial Code or under the laws of another European country (the “Deposit”), if the company or team based in the country or in another European state. If the investment property, the exemption does not apply if, within five years of the contribution of a partner terminates participation in a company or member of a cooperative (hereinafter referred to as “companion”), except in case of death of a partner, companion, and the property is not returned. Exemption remains in the event of a change of the company to the public non-profit institutional medical facilities. Liberation remains continue, terminates participation companion for the duration of bankruptcy, according to a court-approved reorganization plan or by court-approved debt relief. Termination of participation in a company or membership in the cooperative, within five years from the insertion property as an investment partner is obliged to notify within 30 days after the termination of participation or membership locally relevant tax, part of this announcement is about communication of settlement
  5. e) transfers and transitions assets of legal persons in their merger, division or transformation,
  6. f) free transfers of residential and non-residential spaces from property owned by housing cooperatives to members – individuals, in the case of gratuitous transfers referred to in § 24, paragraph 1 to 4 of Act No. 72/1994 Coll. adapting certain co-ownership relationships the buildings and some of the ownership rights to housing and non-residential premises and amend some laws (Act on ownership), as amended,
  7. g) transfers of houses and garages and apartments from property to cooperatives owned by members of these teams – individuals whose relationship to the family rented a house, garage or apartment arose after the repayment of the member interests (another membership deposit) by the following members or their predecessors,
  8. h) transfers and transitions housing association property in connection with the spin-off of the housing cooperative, 12c)
  9. i) transfers of flats and garages owned legal entity, created for the purpose, to become the owner of the building, the property of individuals – transferred tenants of apartments and garages, which are members or associates of the legal person, if a natural person or their predecessors participated its funds and other money values ​​to value the acquisition of the building.

(7) The real estate transfer tax exemption is first paid transfer or transfer of ownership

  1. a) the construction, which is a new building, which was issued on the final approval decision, or a new building is completed or under construction and new building construction has not yet been used, with the exception of trial operation, 12d)
  2. b) in the new apartment building and apartment, which was created extensions or building modifications made by placing and yet not be used, if the transfer of an apartment under a special law, 12f)

if the transferor is a natural or legal person and the transfer of the building is carried out in connection with their business, which is the construction or sale of buildings and dwellings, or their business is the sale or construction of buildings and flats, or if the transferor municipality.

(8) Since the real estate transfer tax is exempt transfer for consideration of property if the transferor is a legal entity which the property is free of charge transferred by the liquidator under the law on the abolition of Children and Youth Fund and amendments to some laws.

(9) Inheritance tax, gift tax and real estate transfer tax is not collected in restitution in accordance with special regulations. 13)

(10) The gift tax is exempt gratuitous acquisition of property by a natural person residing at home or in another European country, a provider of health services in accordance with the law governing health services and their provision or condition in accordance with a similar treatment in another European State, if the assets acquired free of charge for the provision of health services. Similarly, the free gratuitous acquisition of property by a natural person operating the equipment to protect abandoned animals or endangered species. If the assets acquired free of charge used for other purposes, are entitled to the exemption expires.

(11) From the inheritance tax and gift tax is exempt first gratuitous acquisition, the set § 7, paragraph 4, and Part Three of the Act No. 42/1992 Coll., On the regulation of property relations and the settlement of property claims in cooperatives, among related parties. 13a)

(12) Since the gift tax is exempt acquisition funds provided by an individual who is clearly used to increase or change in qualification, study, medical treatment, social services or the payment for the purchase of equipment for the disabled, as well as direct provision of such aids.

(13) Since the gift tax is exempt gratuitous acquisition of property for humanitarian or charitable purposes, free acquisition of property in connection with the performance of volunteer services provided pursuant to a special legal regulation 13b) and free acquisition of property from public collections, 13c) where the gratuitous acquisition of property from gift tax exempt under the preceding paragraphs.

(14) Since the gift tax is exempted acquire a number of allowances acquired free of charge, which corresponds to the ratio of the average amount of electricity produced from combined heat and power generation to total electricity produced in the years 2005 and 2006.

 

§ 21

Tax return

(1) The taxpayer shall submit to the competent local tax returns for inheritance tax and gift tax within 30 days from the date on which

  1. a) took the decision of the competent authority, which was completed probate proceedings in the case of inheritance tax,
  2. b) has been on free acquisition of movable property or other property or benefit was provided to movable assets or other property benefit to a foreign country, in the case of gift tax,
  3. c) the taxpayer received a contract for gratuitous transfer of property or property rights on free establishment of an appropriate easement to permit the deposit clause in the real estate or agreement took effect on free transfer of ownership of immovable property which is not registered in the land, if the gift tax,
  4. d) the calendar year has passed, if it is a gratuitous acquisition of property a legal entity that is exempt pursuant to § 20 paragraph 4 or the gratuitous acquisition of property by a natural person who is exempt pursuant to § 20, paragraph 10; inheritance tax return or the gift tax includes all property acquired or provided in this period with the exception of property for which the tax return under paragraph 5 does not.

(2) The taxpayer shall submit to the competent local tax returns for real estate transfer tax by the end of the third month following the month in which

  1. a) the deposit was entered in the Land Register,
  2. b) contract came into effect on transfer of ownership of immovable property which is not registered in the cadastre or agreement entered into force on the assignment,
  3. c) have been issued on the acquisition of ownership of the auctioned property by public auction or became final decision on the impact and the highest bid was paid or became effective resolution předražku předražek and was paid on execution or distraint
  4. d) took the decision on expropriation authority compensation for expropriation or became final court decision, if an action is brought in respect of compensation for expropriation
  5. e) took the decision or the taxpayer received other document, which confirms or certifies the ownership rights to the property, unless the transfer or assignment of ownership of the property referred to in points a) to d).

(3) The tax return is a certified copy or certified copy of the contract or other document, which confirms or certifies the ownership rights to property, and expert opinion on the price established under special legislation, 2aa) in the case of a paid or free transfer or transition ownership of the property. In the case of investment real estate into a limited liability company or joint stock companies, the tax return is the opinion of an expert on the subject, the value of the deposit under the Commercial Code 2cc) or expert opinion on the price established under special legislation 2aa), if basis of real estate transfer tax determined according to § 10 paragraph 2 If the capital increase the company value of the property determined by generally recognized independent expert or fair value recognized in financial statements under the Commercial Code 2cd), part of the tax return for real estate transfer document certifying the value of the property.

(4) expert opinion is required

  1. a) for filing tax return inheritance
  2. b) for filing tax return for the gift or estate transfer tax, if the transfer or transition of ownership of the property, which is completely exempt from tax
  3. c) for filing tax return for the gift or estate transfer tax, if the conversion or transfer of ownership of land without buildings and without a permanent stand, If doubts arise about the correctness of the amount of the tax base, tax administrator shall notify the taxpayer in doubt and invite him to submit an expert report
  4. d) for filing tax return for the transfer of property in case of transfer of ownership of the property or property ownership in local government body, the auctioning of property or transfer ownership of property on dissolution and settlement of a court of co-ownership, or the expropriation , if the taxable price determined under a special law 2aa)
  5. e) when filing tax returns for real estate transfer tax, if the auction sale of real estate outside the insolvency proceedings for the liquidation of the estate in bankruptcy or debt relief, if the taxable price determined under a special law 2aa).

(5) tax return estate or gift tax does not feed the gratuitous acquisition of property or the provision, if the inheritance tax or gift tax exempt according to § 19 paragraph 1 to 4 and 6, according to § 20 paragraph 1 or § 20 paragraph 14

(6) Tax returns for real estate transfer tax should not be given consideration for transfer or transfer real estate from the Czech Republic, if the transfer or transition of ownership of the property from the tax.

(7) The court which led probate proceedings at first instance, unless the acquisition by persons classified in the first group, send a copy of a final order of succession, a separate copy of any final resolution on the remuneration of the notary and his out of pocket expenses, and the entire file maintained in the management of heritage locally competent tax administrator within 30 days after the final completed probate proceedings. The tax return the file to the court within 30 days of the date of the decision on the tax assessment or the end of the investigation, if the acquisition entirely exempt from inheritance tax. Notification requirement to have a cadastral tax authorities in the case of records of ownership and other rights in rem in the real estate and their changes, and the customs authorities in the case of donations of movable property from a foreign country or abroad.

(8) In the case of allowances free of charge acquired by the taxpayer is obliged to give the locally competent tax return for the gift tax to 31 March of the calendar year. This tax return is the information the taxpayer on the share of electricity and heat production share of total greenhouse gas emissions for the calendar year 2005 and subsequent years.

 

§ 22

repealed by Law No. 281/2009 Coll.

 

 

 

PART THREE

FINAL AND TRANSITIONAL PROVISIONS

 

§ 23

(1) After a period of two years from the effective date of this Act for the first donation and transfer of movable and immovable assets, issued in accordance with special regulations, 8) between right holders and between right holders and third parties, and gift tax is levied real estate transfer tax in corresponding rates of fees in accordance with regulations at 31 December 1992 if the taxpayer’s advantage.

(2) In the case of real property issued or granted as compensation pursuant to Act No. 229/1991 Coll. Regulate the ownership of land and other agricultural property, as amended, and the conversion or transfer of ownership among persons affiliated by civil Code, such property is exempt for the first transfer or transfer of property from inheritance tax, gift tax and real estate transfer tax. This also applies to immovable property, which was restored to the owner’s rights under § 22 of Act No. 229/1991 Coll. and § 11 and 12 of Law No. 42/1992 Coll. on the organization of property relations and the settlement of property claims in cooperatives, if the first transfer of ownership or transfer of property between persons affiliated under the Civil Code.

 

§ 24

(1) If occurred before the effective date of this Act, the fact that under previous regulations were subject to a fee (tax) from the heritage of the donation and transfer or assignment of real estate, proceed according to previous regulations.

(2) occurred before the effective date of this Act the fact that the subject was charged under the existing regulations, but the charge has not yet been assessed and paid, the territorial financial authorities have initiated recovery of the notarial fees described in paragraph 1, which was the effective date of this Law finally completed.

(3) Notary fees, charged to the effective date of this Act, but to this day not paid, collected and enforced by courts. District courts also decide on corrections of obvious mistakes and errors in decisions on assessment of notarial fees, which came into force until 31 December 1992.

(4) The fees for notarial acts, where he was made state notarial act and 31 December 1992 and notarial acts charge was not measured or assessed at a lower amount levied or Domerat notarial fee for district court actions, if the relevant file is in the custody of this court. If the file is saved in the appropriate land registry office, or charged a fee for Domerat notarial acts of the Land Registry. In this proceeding, the court and land registry offices under the former regulations. 15) The same shall apply these corrections authorities in cases of obvious mistakes and errors in the decision on the assessment of fees for notarial acts.

(5) An appeal against the decision of the District Court against a decision or a notary public on the assessment of fees for notarial acts, filed after 1 January 1993, the regional court in whose jurisdiction the district court has jurisdiction or cause the notary public. The appeal against the decision of the Land Registry for assessment of fees for notarial acts, the competent higher authority.

 

§ 25

 

(1) The Ministry of Finance of the Czech Republic may, in relation to foreign countries as appropriate, those deviations from the law to prevent double taxation, to maintain the same procedure with each other or with foreign countries to implement the measures necessary with regard to the process of foreign bodies.

(2) Ministry of Finance may by general law provide details on the calculation of inheritance tax under the provisions of § 4 of this Act.

(3) The General Directorate of Finance at the request of the taxpayer or guarantor under the impulse of its own motion real estate transfer tax or gift tax remitted in the case of withdrawal, return of donation to the defect or the annulment of the expropriation, if it occurs within 3 flight

  1. a) the date of the legal effects of the deposit in the Land Register 16),
  2. b) the effective date of a contract for or gratuitous transfer of property that are not subject to registration in the Land,
  3. c) free of charge from the date of acquisition of movables
  4. d) the date on which the decision on expropriation

and the taxpayer applies for tax exemption or the guarantor shall submit the complaint to the Financial Directorate General within 3 years from the day they occur matters referred to in subparagraphs a) to d) if the proceeding initiated by the guarantor, is the recipient of taxpayer decisions and guarantor.

(4) The General Directorate of Finance at the request of the taxpayer real estate transfer tax on the transfer of ownership of the property, carried out under contract for securing transfer of rights or the transfer of ownership of real estate in connection with the assignment of receivables, forgive, if there is to recover the original acquisition of property owner, who transferred ownership of the property to ensure compliance with the obligation to the creditor or if the extinction of securing transfer of rights expropriation, if the taxpayer requests for remission of tax on transfer of property within 3 years from the date of taking possession of the property or the original owner vyvlastnitelem.

(5) If a transfer of ownership of the property based on

  1. a) contract with an expiry condition, except a contract to transfer rights
  2. b) contracts subject to the reverse transfer of ownership to the property
  3. c) any other contract that was after the transfer of ownership of the property withdrawn

General Directorate of Finance at the request of the taxpayer or guarantor under the impulse of its own motion real estate transfer tax or gift tax remitted if there is a reverse acquisition of the original transferor of the property within 3 years from the date of the legal effects of the deposit in the Land Register or the date of acquisition effectiveness of the contract on the transfer of property that is not subject to registration in the land, and this time the taxpayer applies for tax exemption or the guarantor shall submit the financial incentive the General Directorate. If the proceeding initiated by the guarantor, is the recipient of the decision to waive taxes and tax guarantor entity.

(6) In the case of property subject to registration in the real estate transfer tax exemptions of real estate or gift tax under paragraphs 3-5 shall be subject to the registration of ownership of the property in favor of the original owner or vyvlastnitele in the cadastre.

(7) The General Directorate of Finance may, at the request of the taxpayer or ex officio, even with the initiative of the guarantor, the tax is wholly or partially waived at the consequences of natural disasters and other extraordinary events of mass due to removal of hardness, if the proceeding initiated by a guarantor , is the recipient of taxpayer decisions and guarantor.

 

§ 26

(1) shall be deleted

1) The Czech National Council No. 146/1984 Coll. Notary fees, as amended by Czech National Council No. 201/1990 Coll., Which amends and supplements Czech National Council No. 146/1984 Coll. notary fees.

2) The Ministry of Finance of the Czech Socialist Republic No. 150/1984 Coll., Implementing the Act of the Czech National Council on notary fees, as amended by Decree of the Ministry of Finance, prices and wages, the Czech Republic No. 237/1990 Coll., Amending and amending Decree of the Ministry of Finance of the Czech Socialist Republic No. 150/1984 Coll. and Decree of the Ministry of Finance of the Czech Republic No. 153/1992 Coll.

3) Treasury yield, prices and wages of the Czech Socialist Republic on measures to eliminate hardship for charging notary fees No. 153/14 779/1988 of 15 August 1988 (registered in Chapter 29/1988 Coll.).

4) Treasury yield, prices and wages of the Czech Socialist Republic for exemption of personal computers and microcomputers from the notarial fee of donation No. 153/17 283/1989 of 28 September 1989 (registered in Chapter 30/1989 Coll.).

5) Treasury yield, prices and wages of the Czech Socialist Republic for exemption from payment of fees for acts No. 153/17 282/1989 of 28 September 1989 (registered in Chapter 34/1989 Coll.).

6) Measures of the Ministry of Finance of the Czech Republic in the notary’s fee concessions of 19 October 1990 (published in the amount of 73/1990 Coll.).

7) Measures of the Ministry of Finance of the Czech Republic in the notary’s fees relief from inheritance – compensation under the Act on Judicial Rehabilitation of 5 March 1991 (published in the amount of 24/1991 Coll.).

8) Measures of the Ministry of Finance of the Czech Republic on the relief of notarial fees associated with the release of things according to Law No. 87/1991 Coll. On extrajudicial rehabilitations of 30 April 1991 (published in the amount of 47/1991 Coll.).

(2) the effective date of this Act shall not apply

1) The yield of the Ministry of Finance of the Czech Socialist Republic to the implementation of Act No. 146/1984 Coll. Notary fees, No. 153/1 690/1985 of 7 February 1985.

2) The yield of the Ministry of Finance of the Czech Socialist Republic in the notary fees concessions No. 153/2 350/1985 of 7 February 1985.

3) The yield of the Ministry of Finance of the Czech Socialist Republic on the draft notarial and court fees to the state budget of the Czech Socialist Republic No. 153/20 783/1986 of 28 November 1986.

4) Measures of the Ministry of Finance of the Czech Socialist Republic, members of the liberation of the Czech Union of Antifascist Fighters from legal and notary fees No. 153/8 399/1987 of 12 June 1987.

 

§ 27

This Act comes into force on 1 January 1993.

 

 

1) Act No. 151/1997 Coll. On valuation and amending certain Acts (the valuation).

1) Act No. 135/1982 Coll. Reporting and registration of residence of citizens.

1b) Act No. 123/1992 Coll. On stay of foreigners in the Czech and Slovak Federal Republic.

2) § 842 Civil Code.

2) Act No. 586/1992 Coll. On Income Tax, as amended.

2aa) Act No. 151/1997 Coll. On valuation and amending certain Acts (the valuation), as amended by Act No. 121/2000 Coll.

2cc) § 59 Commercial Code.

2cd) § 59a of the Commercial Code.

2b) For example Act No. 120/2001 Coll. On court executors and execution activities (Execution Act) and amending other Acts.

2c) § 48 of the Civil Code.

2d) § 117 Civil Code.

2f) § 21 of Act No. 72/1994 Coll. Adapting certain co-ownership relationship to buildings and some ownership rights to housing and non-residential premises and supplementing certain Acts (Act on ownership).

3) § 761 of Act No. 513/1991 Coll. Commercial Code.

§ 47b of Act No. 92/1991 Coll. On the transfer of state property to other persons, as amended.

4) § 10a, paragraph 6 of Act No. 92/1991 Coll., As amended.

5) Act No. 172/1991 Coll. Transfer some things from the Czech Republic to Municipalities, as amended.

Act No. 367/1990 Coll., On Municipalities (Municipal Establishment), as amended.

6) § 20a of Act No. 367/1990 Coll., As amended.

7) Act No. 308/1991 Coll. On freedom of religious belief and the status of churches and religious societies.

8) for example. Act No. 58/1969 Coll. on liability for damage caused by a decision of a State or incorrect official procedure, Act No. 119/1990 Coll. on Judicial Rehabilitation, as amended, Act No. 87/1991 Coll. on extrajudicial rehabilitations, as amended, Act No. 229/1991 Coll. regulate the ownership of land and other agricultural property, as amended.

10) § 11 paragraph 3 of Act No. 92/1991 Coll., As amended.

11) § 19 of Act No. 229/1991 Coll., As amended.

Act No. 284/1991 Coll. On land consolidation and land offices, as amended.

12a) § 24 paragraph 1 to 4 of Act No. 72/1994 Coll. Adapting certain co-ownership relationship to buildings and some ownership rights to housing and non-residential premises and supplementing certain Acts (Act on ownership).

12b) § 2, paragraph 2, point. a) Decree of the Federal Ministry of Finance, Ministry of Finance of Czechoslovakia, SSR Ministry of Finance and Chairman of the State Bank of Czechoslovakia No. 136/1985 Coll. financial, credit and other assistance to cooperative and individual housing construction and upgrading of houses in private ownership, as amended by Decree No. 74/1989 Coll., No. 73/1991 Coll. and No. 398/1992 Coll.

12c) for example. § 29 of Act No. 72/1994 Coll.

12d) § 84 of Act No. 50/1976 Coll. Zoning and Building Code (Building Act) as amended by Act No. 83/1998 Coll.

12f) Act No 72/1994 Coll. Adapting certain co-ownership relationship to buildings and some ownership rights to housing and non-residential premises and supplementing certain Acts (Act on ownership of dwellings), as amended.

13) Eg. Act No. 403/1990 Coll. mitigation of certain property injustices, as amended,

Act No. 87/1991 Coll., as amended,

Act No. 229/1991 Coll., as amended,

Act No. 42/1992 Coll. of property relations and the settlement of property claims in cooperatives.

13a) § 116 of the Civil Code.

13b) Act No 198/2002 Coll. On Volunteer Service and amending certain Acts (Act on Volunteer Service).

13c) Act No 117/2001 Coll. Public collections and amending certain Acts (Act on Public Collections)

14) Eg. § 135 and 462 of the Civil Code, § 55 of Act No. 140/1961 Coll., Penal Code, as amended.

15) Act No. 146/1984 Coll. Notary fees, as amended.

The Ministry of Finance Republic No. 150/1984 Coll. Implementing the law on notary fees, as amended.

16) § 2, paragraph 3 of Act No. 265/1992 Coll. Registration of ownership and other rights in rem, as amended by Act No. 90/1996 Coll.