Paved lots
On 30 June 2011, President of the Czech Republic Vaclav Klaus signed an amendment to the Real Estate Tax Act. The changes introduced by the amendment apply exclusively to entrepreneurs who own paved lots, i.e. tracts of land designated as “other area” or “built-up area and courtyard” with paved surface (no vertical structure thereon).
The amendment introduces two tax rates for paved lots. The tax rate in the amount of CZK 1 per square meter shall apply to plots used in primary agriculture, forestry and water management. The rate in the amount of CZK 5 per square meter shall apply to lots used for other business operations.
The amendment shall take effect on 1 January 2012 and apply to the tax duties for 2012.
Other articles
KŠB Ranked in Legal 500 2026
Following our success in last week’s Chambers Europe Guide, we are pleased to confirm our position among the leading law firms in the Czech Republic also in the Legal 500 2026 rankings published by Legal 500.
KŠB once again ranked among leading law firms in Chambers Europe 2026
KŠB has once again been recognised in the prestigious Chambers Europe Guide 2026, confirming its strong position across a broad range of practice areas. The firm achieved rankings in multiple categories, including top-tier placements and numerous individual recognitions.
KŠB on Legalweb: Ivo Průša, Jana Guričová and Ján Béreš on creativity, stability and innovation in KŠB
Kocián Šolc Balaštík has been featured in a recent in-depth interview published by Legalweb, with contributions from partner Ivo Průša and counsels Jana Guričová and Ján Béreš. The interview offers insight into the firm’s core values and its direction in an evolving legal market.
