Real estate tax administration in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15220%2F25%3A73636109" target="_blank" >RIV/61989592:15220/25:73636109 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Real estate tax administration in the Czech Republic
Original language description
Real estate tax is the only tax that can be directly influenced by the municipality, within the legal framework set out in the Real Estate Tax Act.This influence can take the form of coefficients or exemptions. Therefore, adjusting this influence has a direct impact on the determination of the tax. According to the Tax Code, tax administration is the process of correctly determining and collecting taxes, and ensuring their payment.This chapter focuses on how recent legislative changes to real estate tax have affected the determination of tax. This is because the latest legislation has fundamentally changed the way in which municipalities can influence taxation. It is crucial that tax is determined correctly because tax determined at an amount other than the statutory amount is contrary to the purpose of the Tax Code.
Czech name
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Czech description
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Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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