Act No. 65 / 2000 Coll.
Act amending Act No. 338 / 1992 Coll., on Real Estate Tax, as amended
Valid
Law
Effective from 01.01.2001
Text versions:
01.01.2001
29.03.2000
65
THE LAW
of 24 February 2000
amending Act No. 338 / 1992 Coll., on Real Estate Tax, as amended
Parliament has decided on this law of the Czech Republic:
Act No. 338 / 1992 Coll., on Real Estate Tax, as amended by Act No. 315 / 1993 Coll., Act No. 242 / 1994 Coll. and Act No. 248 / 1995 Coll., is amended as follows:
1. In Paragraph 3 (2), the words "under special legislation 'shall be inserted after the words" transferred'.
2. in Section 3, paragraph 4, including footnote 5a, read:
"(4) If the property is owned or managed by more than one entity, or has a permanent exploitation right (5), those entities are required to pay the tax jointly and severally. In cases where the co-ownership of the land is derived from ownership to an apartment or non-residential area, (5a) which are registered in the property register, taxpayers are required to pay tax jointly and severally on a joint ownership interest in the land corresponding to a joint ownership interest in the joint construction.
5 (a) For example, Act No. 72 / 1994 Coll., which regulates certain co-ownership relations with buildings and certain ownership relations with apartments and non-residential spaces and complements some laws (the Housing Act), as amended. '
3. Paragraph 3 (5) is deleted.
4. in Article 4 (1) (b):
"(b) land owned by the municipality in whose cadastral territory they are located;"
5. In Article 4 (1) (d), the words "under special legislation 'and the words" if not leased' shall be inserted after the words "transferred '.
6. In Article 4, at the end of paragraph 1, the dot is replaced by a comma and the following point (r) is added:
"(r) land owned by public higher education institutions, 16c) which serves to implement accredited study programmes.
16c) Act No. 111 / 1998 Coll., on higher education institutions and amending and supplementing other laws (Act on higher education). '.
7. Paragraph 4 (3) reads as follows:
"(3) The land referred to in points (a) and (d) of paragraph 1 shall be exempt from land tax if it is not used for commercial activities or leased out; where such land is leased to a budgetary or contribution organisation, they shall be exempt provided that they are not used for business activities. The land referred to in points (e) to (g), (l) and (r) of paragraph 1 shall be exempt from land tax if it is not used for business or leased. ';
8. Paragraph 4 (4) reads as follows:
"(4) The taxable person shall claim the land tax exemption provided for in paragraph 1 (e) to (h), (j), (k), (m), (n), (p) and (r) in the tax return. ';
9. In Paragraph 6 (3), the word "which 'is replaced by" which'.
10. In Article 7, at the end of paragraph 1, the dot is replaced by a comma and the words, including footnote 17 (a), are added: "flats, including a share in the common parts of the building, which are registered in the register of real estate 17a) (hereinafter referred to as" flats') or non-residential premises including a share in the common parts of the building which are registered in the register of real estate 17a) (hereinafter referred to as "separate non-residential premises').
17a) § 2 (1) (c) of Act No. 344 / 1992 Coll., on the cadastral property of the Czech Republic (cadastral law), as amended by Act No. 89 / 1996 Coll. '
11. in Paragraph 7 (2), the words "buildings in which apartments or separate non-residential premises subject to tax pursuant to paragraph 1 are inserted after the words" not "and the words" public transport "are replaced by the words" public transport buildings. "
12. in Article 7 (3):
"(3) The construction of motorways, roads, local roads, public special purpose roads, air structures, railway and rail structures, waterways and ports, where the use of the building for public transport results from the decision of the building office concerned, 17) or from decisions previously taken on the use of the building. '
13.
Taxpayers
(1) The tax payer is the owner of the building, apartment or separate non-residential space.
(2) If it is a building or a separate non-residential space, with the exception of the construction of a residential building, managed by the Land Fund of the Czech Republic, the Administration of State tangible reserves or transferred under a special legislation to the National Property Fund of the Czech Republic, these entities are liable.
(3) If it is a building or a separate non-residential space, with the exception of the construction of a residential building, managed by the Land Fund of the Czech Republic, by the Administration of State tangible reserves or transferred under a special legislation to the National Property Fund of the Czech Republic, which is leased, the tenant is liable for the tax.
(4) If it is a building of a residential house or an apartment managed by the Land Fund of the Czech Republic, the Administration of State tangible reserves or transferred under a special legislation to the National Property Fund of the Czech Republic, these entities are liable to tax.
(5) If a legal person has a right to construction, apartment or separate non-residential space, 4) or a right of permanent use has been established, 5) the tax payer is the holder of that right.
(6) If the construction, apartment or separate non-residential space has a right of ownership, right of management, (4) the right of permanent exploitation (5) or the right to rent multiple entities, they are liable to pay the tax jointly and severally. "
14. in Article 9 (1) (b):
"(b) buildings owned by the municipality in whose cadastral territory they are located;"
15. in Article 9 (1) (d):
"(d) buildings, flats and separate non-residential premises managed by the Land Fund of the Czech Republic or transferred under special legislation to the National Property Fund of the Czech Republic,"
16. in Article 9 (1) (g):
"(g) for a period of 15 years, starting from the year following the adoption of the approval decision, the new building of housing owned by natural persons and apartments owned by natural persons in new-building housing, provided that they serve for the permanent residence of owners or loved ones,"
17. in Article 9 (1) (j):
"(j) up to and including the 2002 tax period, apartments transferred to the ownership of natural persons owned by the State, municipalities and cooperatives under special legislation, (5a) unless further transfer or transfer of ownership to persons other than close persons has taken place;"
18. in Paragraph 9 (1) (r), the words' gas, electricity or 'shall be deleted;
19. In Article 9, the following paragraph 3 is inserted after paragraph 2:
"(3) Exemptions shall also be subject to housing and separate non-residential premises complying with the conditions for exemption referred to in points (a) to (c), (e), (f), (h), (i), (k) to (n), (p) and (r) of paragraph 1, unless otherwise specified. ';
Paragraphs 3 to 8 shall be renumbered paragraphs 4 to 9.
20. Paragraph 9 (5) reads:
"(5) Construction, with the exception of residential buildings, and the separate non-residential premises referred to in paragraph 1 (a) and (d) shall be exempt from construction tax if they are not used for business or rental; where they are leased to a budget or contribution organisation, they shall be exempt provided that they are not used for business. The construction, housing or separate non-residential premises referred to in paragraph 1 (e) and (f) shall be exempt from construction tax if they are not used for business or for hire. In accordance with the provisions of paragraph 1 (i), housing cooperatives referred to as folk housing cooperatives shall act mutatis mutandis under the former rules. ';
21.
Tax base
(1) The basis of the construction tax is the surface plan of the above-ground part of the construction in m2 (hereinafter referred to as the "built-up area ') according to the condition on 1 January of the tax period. In the case of a structure without a vertical support structure, the surface area bounded by the projection of the circumference of the structure touching the surface of the adjacent plot in a horizontal plane. In the case of a vertical structure, the ground plan means the projection of the perimeter of the structure on the ground.
(2) The base of the tax on the flat or on the separate non-residential space shall be the area of the floor area of the flat in m2 or the area of the floor area of the separate non-residential space in m2 according to the condition on 1 January of the tax period, multiplied by the coefficient of 1,20 (hereinafter referred to as the "adjusted floor area ').'
22. Paragraph 11, including the title and footnote 18e, reads:
Tax rate
(1) The basic rate of tax is:
a) for residential homes 18e) 1 CZK per 1 m2 of built-up area; for other constructions forming accessories for residential buildings from an area exceeding 16 m2 built area 1 CZK per 1 m2 built area,
b) for buildings for individual recreation and family homes 18e) used for individual recreation CZK 3 per 1 m2 of built area and for buildings which perform additional functions for these buildings, except garages, CZK 1 per 1 m2 of built area,
c) for garages built separately from residential houses and for separate non-residential spaces used, according to the decision of the building office concerned, 17) as a garage 4 CZK per 1 m2 of built-up area or modified floor area,
(d) for buildings for business activities and for separate non-residential areas used, on the basis of a decision of the competent building office, 17) for business activities;
1. serving for agricultural primary production, for forest and water management 1 CZK per 1 m2 of built-up area or modified floor area,
2. serving for industry, construction, transport, energy and other agricultural production 5 CZK for 1 m2 of built-up area or modified floor area,
3. serving for other business activities 10 CZK per 1 m2 of built-up area or modified floor area,
e) for other buildings 3 CZK for 1 m2 of built area,
f) for flats and for other separate non-residential spaces 1 CZK per 1 m2 of treated floor space.
(2) The basic tax rates for 1 m2 of built-up area determined in accordance with paragraph 1 (a) to (e) shall be increased by CZK 0.75 for each additional above-ground floor if the built-up surface of the above-ground floor exceeds two thirds of the built-up area. For buildings for business activities, the basic rate of tax per m2 of built-up area determined in accordance with paragraph 1 shall be increased by CZK 0.75 for each additional above-ground floor. The first above ground floor shall be considered to be any structural floor which has a floor level or part thereof not exceeding 0,80 m below the lowest point of adjacent terrain, unless otherwise specified in the project documentation. All floors located above this floor, including a dedicated attic, shall be considered as additional above-ground floors.
(3) Basic rate of tax
(a) in accordance with paragraph 1 (a) and (f), increased, where appropriate, for the buildings referred to in paragraph 2, shall be multiplied by the coefficient assigned to each municipality by the number of inhabitants of the last census
0,3 in municipalities up to 300 inhabitants
0,6 in municipalities of over 300 inhabitants up to 600 inhabitants
1,0 in municipalities over 600 inhabitants up to 1 000 inhabitants
1.4 in municipalities of over 1 000 inhabitants up to 6 000 inhabitants
1.6 in municipalities over 6 000 inhabitants up to 10 000 inhabitants
2.0 in municipalities of over 10 000 inhabitants up to 25 000 inhabitants
2.5 in municipalities of over 25 000 inhabitants up to 50 000 inhabitants
3,5 in municipalities over 50,000 inhabitants and Františková Lázně, Luhačovice, Mariánské Lázně and Poděbrady
4.5 in Prague.
For each part of the municipality, the municipality may, by means of a generally binding decree, increase the coefficient fixed for it by one category or reduce by one to three categories broken down by coefficients; coefficient 4,5 may be increased to coefficient 5,0,
(b) for each type of construction referred to in paragraph 1 (b) to (d), increased where appropriate in accordance with paragraph 2, and separate non-residential areas referred to in paragraph 1 (c) and (d), the whole municipality shall be multiplied by a coefficient of 1,5, which may be fixed by a generally binding decree.
(4) For buildings for individual recreation and family homes 18e) used for individual recreation and for buildings which perform additional functions for such buildings, with the exception of garages, the basic rate of tax referred to in paragraph 1 (b), increased where appropriate in accordance with paragraph 2, is multiplied by 2,0 or, where provided for in paragraph 3 (b), by 2,0, if such buildings are located in national parks and zones of I protected landscape areas declared under a specific legislation.
(5) The tax established pursuant to § 10 and § 11 (3) shall be increased by CZK 2 for each 1 m2 floor area of the non-residential space serving in the residential building for business activity, except for agricultural primary production or where there are grounds for exemption under § 9 of this Act for this non-residential space.
(6) For the construction and separate non-residential areas referred to in Article 11 (1) (d), which serve several purposes, the standard rate of tax corresponding to the business activity to which the predominant part of the floor area of the above-ground part of the construction or the treated floor area of the separate non-residential area is to be used, and with the same ratio of the floor areas for each activity, the higher appropriate rate is to be used. Where the construction referred to in § 11 (1) (a), (b), (c) and (e) carries out business activities on the predominant parts of the floor area of the above-ground parts of the buildings, the tax rate referred to in § 11 (1) (d) shall apply. Where, in the housing or separate non-residential areas referred to in Article 11 (1) (c) and (f), business activities are carried out on the predominant parts of the treated floor area, the tax rate referred to in Article 11 (1) (d) shall apply.
18e) Decree No. 137 / 1998 Coll., on General Technical Requirements for Construction. '
23. in Paragraph 13a (1), fifth sentence, the words "tax rates or" shall be inserted after the words "to amend."
24. in Paragraph 13b, paragraph 2, including footnote 18, shall be deleted and paragraph 1 shall be deleted;
25. Paragraph 14, including the title, reads:
Rounding
(1) The base of the land tax pursuant to § 5 (1) and (2) is rounded up to the whole CZK.
(2) The base of the construction tax pursuant to Section 10 is rounded up to the whole m2.
(3) The tax on land for individual types of land and the tax on buildings for individual buildings or the sum of buildings, apartments or the sum of flats, separate non-residential spaces or the sum of separate non-residential spaces shall be rounded up to the whole CZK. "
26. In Paragraph 15 (3), the words "but the tax shall not be measured or paid 'shall be replaced by the words" the tax shall be calculated but not prescribed'.
27. Article 16, including the title, reads:
Validity of international agreements
The provisions of this Act shall apply only if the international treaty to which the Czech Republic is bound does not provide otherwise. '
Transitional and final provisions
The exemption from the tax on buildings due to the change of the heating system by switching from solid fuels to the heating system by gas or electricity pursuant to § 9 (1) (r) of Act No. 338 / 1992 Coll., as amended by Act No. 315 / 1993 Coll., applied before the effective date of the Act, remains.
This Law shall take effect on 1 January 2001.
Klaus v. r.
Havel v. r.
Zeman v. r.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act No. 65 / 2000 Coll., amending Act No. 338 / 1992 Coll., on Real Estate Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.03.2000 |
|---|---|
| Effective from | 01.01.2001 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0