REAL PROPERTY TAX

The 2015 real property tax (or first instalment) fell due on 1 June 2015. For individuals and legal entities that do not have a data box, money orders are mailed out by the tax authorities.

If a taxpayer’s real property is in several jurisdictions (in terms of Czech tax administration) money orders from all tax authorities will be in one envelope. Taxpayers should receive the money orders by 25 May.

The tax administration posted information about global real property tax prescription lists by means of which local tax authorities communicate the new amount of tax. The global list contains taxpayers whose 2015 tax included in the tax changed from the previous year or whose amount included in the tax return changed. Taxpayers can review global prescription lists at their local tax authority office on business days from 30 April through 1 June.

Taxpayers not listed in the global prescription lists will, in line with the Real Property Tax Act, be subject to tax in the amount of the most recently known tax based on the information included in the tax return.

If a taxpayer does not receive an envelope with the money order to pay the real property tax and wants to find out whether or not their tax changed, we recommend that they check the global prescription lists or at least inquire via telephone with the tax authority’s staff.