Publication details
Chapter 13: Czech Republic (Taxing Real Estate - Ownership)
| Authors | |
|---|---|
| Year of publication | 2026 |
| Type | Chapter in a book |
| MU Faculty or unit | |
| Citation | |
| Description | The chapter examines the system of property taxation in the Czech Republic and its legal, economic, and administrative aspects. In particular, it addresses the legal regulation of the real estate tax according to its individual structural elements, while also focusing on the role of this tax in financing municipal budgets, issues of fairness, and differences in the tax burden on individual properties. It further presents the tax framework for property transfers through income tax, as well as the taxation of inheritances, gifts, and capital gains. The final part assesses current challenges and possible future changes, particularly an increase in taxation, the introduction of a value-based system for real estate tax, and possible simplification of tax administration. |
| Related projects: |