SUPERCEDED

XVIII.   Tax On Land and Buildings
(Real Estate Tax)

The tax is based on land and buildings located in the Czech Republic.

The rates are relatively by international standards, but this may change.

Taxpayers are owners, users (if the owner is the state) or lessees (if the lessor is the Land Fund).

The tax period is a calendar year and the tax return has to be filed by 31 January for the tax period.