Acquiring your own property brings with it tax obligations. At the beginning of this year, those property owners who have acquired ownership of their property during 2021 need to pay attention.
These taxpayers must submit their real estate tax returns to the relevant tax office by 31 January at the latest. Find out in which other cases you need to file a tax return, where to obtain the necessary forms and by when to pay the tax assessed.
Who has to file a tax return this year?
“This year, people who acquired ownership of land, a taxable building or a residential or non-residential unit during 2021 are obliged to file a real estate tax return,” Veronika Hegrová from the hyponamiru.cz portal points out.
Taxpayers who acquired the property before 2021, but in the last year carried out, for example, an extension, an extension or partially demolished the building, and these modifications resulted in a change in the type or area of the built-up area of the taxable building or unit, must also resubmit their tax return. These facts are reflected in the amount of tax. People who started living in a building before its completion last year or completed a building and thus created a new subject of real estate tax are also obliged to file a tax return.
Each taxpayer must calculate the amount of tax himself and must also provide all the prescribed information. The calculated tax is payable for the 2022 tax year. “People who have sold, donated or otherwise disposed of property in 2021 are also liable to notify the tax office. In these cases, the tax office must be notified in writing,” adds Veronika Hegrová.
Who doesn’t file a tax return?
The real estate tax return is not to be filled in by those owners of real estate who have already filed a tax return in previous years (i.e. at the beginning of 2021 or earlier) and at the same time no facts decisive for the determination of the tax have changed. Veronika Hegrová adds: “If you acquired the property, for example, five years ago, the tax office will inform you of your tax liability. It can either send you a pre-filled deposit slip in the post for the payment of the assessed property tax, or it can send you information on how to pay the tax to your data or e-mail box.”
A tax return is not filed even if the municipality changes the property tax coefficient or the average price of the land changes. The tax administrator automatically takes these changes into account when calculating the tax for the current year.
Where can I get a tax return form?
You can simply fill in the real estate tax return electronically via the EPO application (note: you can access it via MOJE daně.). The advantage is that this application contains all the dials needed to complete the tax return. “If there is anything you don’t know when filling in your tax return, use the form guide. You can send the completed form to the relevant tax office by data message,” says Veronika Hegrová. You can also use the Online Tax Office on the MOJE daně page, through which you can access the Tax Information Box+.
Another option is to fill in a tax return form. You can either obtain this form from your local tax office or download it from the website of the Financial Administration of the Czech Republic
You can then deliver the completed form in person or by post to the office of the tax office in whose jurisdiction the property is located.
In response to the epidemic situation, the Tax Administration has set up special telephone hotlines for real estate taxpayers as of 3 January 2022, where you can obtain directly from the Tax Administration staff the information necessary to complete your real estate tax return. You do not have to visit the office in person, because you can consult the real estate tax return over the phone and then submit it electronically, for example via MOJE daně.
Deadline for payment of tax
Property tax up to CZK 5,000 is payable in one lump sum until 31 May 2022 at the latest. If the amount exceeds CZK 5,000, the tax can be paid either at once or in two instalments. In this case, the first instalment must be paid by the end of May and the second by 30 November 2021 at the latest. The tax can be paid by bank transfer, bank transfer or SIPO.
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