Tax from the real estate property acquisition

According to the legal regulation Senate Nr. 340/2013 Coll., in the tax from the real estate property acquisition (hereinafter referred to the legal regulation), the act Nr. 357/1992 Coll., on inheritance tax, donation tax, and  tax of property transfer, due to later prescription (hereinafter referred to act Nr. 357/1992 Coll.) was cancelled with efficiency on 1. January 2014. The tax of property transfer is replaced with the real estate property acquisition tax and for the cases, when it comes into effect to the chance of owner’s law to real estate property after setting the efficiency of the legal regulation, it means since 1. January 2014.

If the change of the owner’s law to real estate property becomes effective till 31. December 2013, it undergoes the taxing according to the act Nr. 357/1992 Coll., and also in the case, when the cadastral office decides about input of owner’s law after 1.January 2014. Decisive are the legal effects of law input, i.e. date, when the suggestion about input was handed to the cadastral office.

If it refers to the owner’s law acquisition by purchase or by change, the tax payer is continuously the transferor and the acquirer will be the guarantor. Nevertheless the news is, that the contract parties can agree in the contract, that the tax payer could be the acquirer (the transferor will be not in this case the guarantor). The new regulation brings a set of connectional changes including some simplification. In several cases will be not necessary to make the expert opinion and the tax base will be possible to set without it on the basis so called leading value.

The tax tariff from the real estate property acquisition includes 4 %.