Real Estate Acquisition Tax versus Real Estate Transfer Tax in the Czech Republic. Past or Future?

The real estate acquisition tax as a property transfer was part of the system taxation Czech Republic until 25 September 2020.1 It traditional historical forming complementary element taxation. Since 1993, it tax. As 1 January 2014, due to recodification private law, extensive reform came into effect, scope which unprecedented since 1990s. result, new introduced by Statutory Measure Senate No. 340/2013 Coll., namely tax, replaced former regulation preserved transfers upon payment in form immovable property, reflecting changes brought about law and Business Corporations Act. redefined taxpayer entity, reduced administrative complexity administration, including cases mandatory submission expert reports for purpose determining base, updated exemption from