Real estate tax in 2023

If you became a property owner at any time during 2022, you are required to file a real estate tax return by January 31, 2023.

The tax return is only filed once after the property is acquired/sold/changed. Thereafter, you will automatically receive information on the amount of tax to be paid each year.

The real estate (property) tax return is filed,

• if you acquired the property in 2022,
• if you have owned the property for a longer period of time and there has been a change in circumstances relevant to the assessment of the tax in 2022, e.g:
  • acreage (even if based on a revision of the land register),
  • the type of land,
  • in the use of the building,
  • if an extension or addition has been built,
  • or you have partially disposed of the property
• and if you have donated or sold part of the property and still own a property in the same region.

If you no longer own the property (you have donated, sold or otherwise disposed of it), you must notify the tax office (see below).

No tax return is filed,

• if you have already filed a property tax return and there has been no change in the circumstances for assessment.
• You also do not have to file a real estate tax return if the only change to the property is a change in the coefficient, because the tax office will automatically take these changes into account when calculating the tax and send you the correct amount of real estate tax.

WHERE THE REAL ESTATE TAX RETURN IS FILED

The return is filed with the tax office in the county in which the property being declared is located. If you have multiple properties in different counties, you file one separate return for each county (properties within a county are on one return).

REAL ESTATE TAX DUE FOR 2023

Real property tax on real property under 5,000 is due by May 31, 2023.

Real estate tax over CZK 5,000 is due:

• for taxpayers engaged in agricultural production and fish farming by 31 August and 30 November 2023
• for other taxpayers by 31 May 2023 and 30 November 2023

ON WHICH REAL ESTATE TAX IS PAYABLE

The subject of the immovable property tax is land registered in the Land Registry, taxable buildings and taxable units in the territory of the Czech Republic.

The real estate tax consists of:

• land tax,
• tax on buildings and units.

For the determination of the real estate tax for 2023, the status as at 1 January 2023 is decisive. Changes that occur during 2023 will be reflected in the tax return for 2024.

Recommendation. This will give you the information you need quickly and easily.

HOW TO FILE YOUR TAX RETURN

1. ELECTRONICALLY VIA THE TAX ADMINISTRATION PORTAL

We recommend filing your real estate tax return electronically via the Electronic Filing for the Tax Administration application on the website www.mojedane.cz under Electronic Filings for the Tax Administration – Electronic Forms – Real Estate Tax.

Inexperienced users can use the Real Estate Tax Return Wizard application, i.e., click on the FILL FROM GUIDE button. This guide will guide you through the completion of the tax return step by step using guided questions.

Experienced users can then use the electronic real estate tax return form, i.e. click on the Real Estate Tax Return button.

When completing the real estate tax return, we recommend logging into the so-called Online Tax Office at www.mojedane.cz, through which you can access the Tax Information Box Plus (DIS+) and use its functionalities to facilitate the completion of the tax return.

In particular, through DIS+ it is possible to make submissions to the tax authorities without the taxpayer having to have a qualified certificate for electronic signature or a data box. You can log in to the online tax office via the so-called Citizen Identity, i.e. by electronically verifying your identity. This can be done using an electronic ID card with an activated chip, the MojeID service or, for example, via the Banking IDentity project. Most major banks already offer Internet banking login. For more information on how to log in to the “online financial office” via Citizen Identity, please follow this link>>

As mentioned above, in DIS+ it is possible to make submissions to the tax authorities, to get an overview of the status of personal tax accounts, information about documents filed in the tax authorities’ files, as well as to use the new function for pre-filling the real estate tax return based on the data from the last tax return.

2.      FILL IN MANUALLY, SEND BY POST OR DELIVER IN PERSON

If you prefer to complete the tax return manually, you can download the form on the Revenue’s website and complete it by hand. Send the completed tax return by post to the local tax office or deliver it in person.

The tax return form can also be obtained from all tax offices and their local offices. You can find a complete list here:

https://www.financnisprava.cz/cs/kontakty.

3.      SEND VIA DATA BOX

If you have a data box, you can send your tax return by data message.

It is available for download in PDF format on the website of the Tax Administration (http://www.financnisprava.cz) in the Tax Forms menu. The direct link is as follows:

https://www.financnisprava.cz/cs/danove-tiskopisy/databaze-aktualnich-danovych-tiskopisu

For more information on how to complete the tax return, please refer to the completion instructions available at the following link: https://www.financnisprava.cz/cs/danove-tiskopisy/databaze-aktualnich-danovych-tiskopisu

AND WHAT ABOUT OPTING OUT OF PROPERTY TAX?

In this matter, Section 13a(9) of Act No. 338/1992 Coll., on Real Estate Tax, states:

If a person who was a taxpayer of the real estate tax has lost the status of a taxpayer because during the tax period his ownership or other rights to all real estate in the territorial district of the same tax administrator, which were subject to the real estate tax (e.g. when he sells all the real estate or the real estate has ceased to exist), he is obliged to notify the tax administrator of this fact no later than 31 January of the following tax period.

HOW TO OPT OUT OF PROPERTY TAX

The law does not prescribe a form of filing for deregistration, nor has a specific form been issued. This fact may be communicated to the locally competent tax administrator in the following ways:

1. ELECTRONICALLY ON THE PORTAL OF THE TAX ADMINISTRATION

On the portal of the Tax Administration Mojedane.cz in the section → Electronic submissions for the tax administration → Electronic forms → General documents, fill in the form general document in which you write that you are opting out of the real estate tax and specify the real estate that you no longer own.

You can submit the form directly from the Tax Administration portal. Verification takes place via the Data Box or a citizen’s identity (e.g. bank identity or e-government mobile key, etc.).

2. BY (E)MAILING

Send a letter indicating that you are no longer a property taxpayer.

Sample letter for deregistration:

Addressed to:
To the Tax Office
Address of the local tax office

Subject: Withdrawal of real estate tax

Dear Sir or Madam,

I hereby give you notice that I sold my property on …… …… (please copy the definition of property from the purchase agreement)

I hereby opt out of real estate tax.

Jindrich Svacina

permanently residing at……

Sources: www.remaxalfa.cz, www.penize.cz, www.financnisprava.cz, www.kurzy.cz