Taxes in Europe Database v2
Law (legal measure of the Senate) No. 340/2013 Coll.
Real estate acquisition tax is paid by:
a transferor (seller) of ownership rights to immovable property in the case of acquisition of ownership by purchase or exchange; in the case of acquisition by purchase or exchange the transferor and the transferee (acquirer) may agree in contract that the taxpayer is the acquirer,
in other cases an acquirer of ownership rights to immovable assets.
An acquisition of real estate property listed in the Legislative Measure of the Senate on Real Estate Acquisition Tax.
The tax base of Real estate acquisition tax shall be an acquisition value reduced by the deductible expense. The acquisition value is: a) the purchase price, b) comparative tax value, c) the price determined by an expert opinion, or d) special price determined by the Legislative Measure of the Senate.
The acquisition of ownership real estae by legal entity from the ownership of municipality if this legal entity is established by the municipality or if the municipality is the only member of that legal person; The tax exemption from real estate acquisition tax shall apply to the first acquisition of ownership of:
This exemption shall only apply if the acquisition of ownership is realized within five years from the day on which the newly-constructed building or flat can be used under the Building Act.
Super reduced rate
The taxpayer must submit a tax returnto the competent tax administrator (tax office) within 3 months following the month in which the right was registered with the Cadastre (Land Register). The tax is due by the deadline for filling the tax return.