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Don't you have to file an estate tax return?

Significant changes to the Real Estate Tax Act have been in effect since this year. The tax rates have increased by approximately 80 % compared to 2023, and some other changes aim to increase the collection of this tax.

The Tax Administration has published a fairly comprehensive "brief description of the significant changes", which is available HERE.

Some taxpayers will have to file their tax returns by the end of January. An overview of selected situations where this is required is relatively clearly summarized HERE. We would like to draw your attention to a few of these:

• Building plots are also newly created on land where a taxable building already stands. 
• The paved area is now taxed on all types of land (previously it was taxed only on land of the type "other area" or "built-up area and courtyard"), even if it is not used for business purposes (it is sufficient that the entrepreneur has it included in the business property).
• Buildings for family recreation and garages are now taxed according to the entry in the land register (regardless of whether it corresponds to the actual use).
• Renting out a room in a dwelling house or unit - if you provide accommodation in a dwelling house or unit, you will pay a higher tax.
• Land in a national park - the exemption is extended to (land classified as a wilderness area), but you must claim it on your tax return.
• Users of government-owned land should also take heed. The user of buildings and units is also now liable for the tax if the owner is unknown. 

If you have any questions, please contact the authors of this article or the EY tax team with whom you regularly work.

Authors:

David Kužela

Anna Běhounková