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Generic Tax Name Capital tax - Inheritance tax
Tax name in the national language Daň dědická
Tax name in English Inheritance 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. 357/1992 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

The heir of a property.

The inheritors are classified in three categories:

1. Spouses and relatives in the direct line (children, grandchildren, parents);

2. a) other relatives in the collateral line, namely siblings, nephews, nieces, uncles and aunts;

b) children's spouses, husband's children and parents, spouses of parents and individuals living with the decedent in a common household for at least a year prior to the death of the decedent and who for that reason took care of the common household or who were dependent on the decedent of their support.

3. All other persons.

 
Tax object and basis of assessment

An acquisition of property by inheritance.

 

Tax base:

The value of the property acquired by an individual heir.

 
Deductions, Allowances, Credits, Exemptions

If the acquisition of property by inheritance concerns persons included in the first and the second category, it is exempt from inheritance tax.

Acquisition of movable personal belongings of individuals, unless these things have been for a year prior to acquisition included into the decedent's business property if the value of such property acquired by each individual taxpayer does not exceed CZK 20,000 for persons in the third category. The tax is collected only on the amount that exceeds the above limits. The same amount is exempt in the case of acquisition of deposits and financial means.

 
Rate(s) Structure

The rates are progressive depending on value of property (tax base). For example the rates in the third category from 7 % to 40 % (dependent on the extent of tax base), the final amount is then multiplied by a coefficient 0.5.

 
Tax due date

The taxpayers are liable to submit a tax return to the tax administrator within 30 days of the day when the inheritance proceedings were legally concluded. The tax is assessed by the tax administrator and must be paid within 30 days from the reception of payment assessment.

 
Tax collector

Tax offices.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d91aa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2011 71.00 CZK 0.00
2010 78.00 CZK 0.00
2009 87.00 CZK 0.00
2008 88.00 CZK 0.00
2007 115.00 CZK 0.00
2006 109.00 CZK 0.00
2005 124.00 CZK 0.00
2004 103.00 CZK 0.00
2003 100.00 CZK 0.00
2002 100.00 CZK 0.00
2001 86.00 CZK 0.00
2000 112.00 CZK 0.01
1999 122.00 CZK 0.01
1998 147.00 CZK 0.01
1997 146.00 CZK 0.01
1996 116.00 CZK 0.01
1995 97.00 CZK 0.01

Comments