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Generic Tax Name Capital tax - Gift tax
Tax name in the national language Daň darovací
Tax name in English Gift tax
Member State CZ-Czech Republic
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2013/01/01
Version date 2013/01/02
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law No. 338/1992 Coll., as amended  by subsequent acts.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Czech Republic.

 
Taxpayers

In general, the acquirer (the transferor is a guarantor). However, if the acquirer have no permanent residence or seat in the Czech Republic (while the transferor yes), the transferor itself is the taxpayer. For purpose of calculation of the gift tax, persons are divided into three categories depending on relationship of the transferor and the acquirer: 

  1. Direct relatives (in the direct line) and spouses.
  2. Other relatives (in the collateral line), namely siblings, nephews, nieces, uncles and aunts, children’s spouses (sons-in-law and daughters-in-law), husband’s children, husband’s parents, spouses of parents  and individuals living with the acquirer (donee, transferee) in a common household for at least a year prior to the transfer or prior to the death of the decedent, and who for that reason took care of the common household or who were dependent on the acquirer or transferor for their support (maintenance).
  3. Other individuals and legal entities.
 
Tax object and basis of assessment

The free-of-charge acquisition of property basing on a legal act or in connection with a legal act. 

Tax base:

In general, the tax base is equal to the price of the acquired property determined in accordance with price regulations, i.e. Act No. 151/1997 Coll. on property appreciation, in later amendments, reduced by the value of the debts and other liabilities connected with the acquired property, customs duty paid if the acquired property is imported into the Czech Republic and the value of the acquired property that is exempt from the gift tax. All these data must be determined based on an expert’s evaluation prepared as to the day of the property acquisition.

 
Deductions, Allowances, Credits, Exemptions

Tax exemption:

  • The free-of-charge property acquisitions between persons of category 1 and 2,
  • an acquisition of property for charitable and/or humanitarian purposes,
  • a transfer of immovables within the merger and de-merger of corporations.
  • Certain cases of free-of-charge acquisitions of property by the Czech Republic, another Member State of EU, Norway or Iceland, with the exception of the free-of-charge acquisition of allowances,
  • also by municipalities and counties as well as by non-profit corporations,
  • the free-of-charge acquisition of such number of allowances that corresponds to the ratio of the average quantity of electricity produced from the installations for the combined electricity and heat production to the total quantity of electricity produced in the years 2005 and 2006,
  • etc.
 
Rate(s) Structure

In genaral, the rates are progressive depending on value of property (tax base).

 
Tax due date

In most cases the gift tax return must be filed with the competent tax authority within 30 days following the day on which the ownership to the acquired immovable was entered into the real estate cadastre or the contract on transfer of immovable entered into force; this applies to transfer of immovables which are not registered in the real estate cadastre. Gift tax must be paid within 30 days following the day on which payment order issued by the tax authority was delivered to the taxpayer.

 
Tax collector

Tax offices.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d91ab

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2011 142.00 CZK 0.00
2010 138.00 CZK 0.00
2009 138.00 CZK 0.00
2008 162.00 CZK 0.00
2007 345.00 CZK 0.01
2006 692.00 CZK 0.02
2005 604.00 CZK 0.02
2004 510.00 CZK 0.02
2003 760.00 CZK 0.03
2002 648.00 CZK 0.02
2001 601.00 CZK 0.02
2000 475.00 CZK 0.02
1999 413.00 CZK 0.02
1998 405.00 CZK 0.02
1997 427.00 CZK 0.02
1996 350.00 CZK 0.02
1995 296.00 CZK 0.02

Comments