Ondřej Preuss, founder of the online service Available Lawyer and an expert in real estate law, gave an interview to Svépomocí.cz on the topic of property tax for 2024. However, we have updated the article for 2025. In the interview, he discusses, among other things, who is obliged to file a property tax return and how to do it.
As Benjamin Franklin once stated, “Nothing is certain in this world except death and the payment of taxes.” And taxes, like hangovers, are inextricably linked to the start of a new year. This includes the filing of tax returns and the need to notify the tax authorities of the acquisition of real estate, i.e., to file a property tax return and pay property tax, or officially, land tax and building tax. Ondřej Preuss discusses this obligation in an interview with Pavel Tesárek, founder of Svépomocí.cz.
First of all, space was devoted to the question of who actually has to file a property tax return. Ondřej Preuss states that this obligation is incumbent on the new owner of the land or building. And when to file a property tax return? The new owner has until 31 January of the following year to do so.
Conversely, people who have lost their property (for example, by donation or sale) should inform the relevant tax office of the change. Preuss states that there is no official form for this, but it is advisable to send this notification via data box or registered letter.
The competent tax office in this case does not mean the office located in your place of residence. The tax return is filed with the office where the property on which you pay tax is located. Therefore, if you live in Prague but your property is in Pilsen, you file your tax return with the tax office for the Pilsen region.
We can help you navigate the law, whether it’s dealing with a specific tax situation, preparing for an audit by the tax authority or defending yourself in court.
Next, it addressed how to calculate the price you will have to pay. Preuss recommends using the My Taxes portal for this purpose, which simply guides you through the tax return. At the same time, by completing the tax return, you will know the amount you will have to pay. Property tax payments must be made by May 31. If the amount is more than CZK 5,000, it is possible to spread it over several instalments and pay the total amount by 30 November.
Find out how to file your property tax return.
It was also discussed how the payment of property tax works in the case of a house under construction – i.e. whether only the land tax is paid in this case or the tax on the building is also paid. Preuss says that the turning point is when you start using the house, not after it is completed, even though the uncompleted property should not be used. Preuss also points out that the tax return itself is only filed once, but the tax is then paid repeatedly, every year. He says it is best to have the tax information sent to your inbox.
Preuss recommends looking for the information that needs to be filled in on the form in the first place in the Land Registry and in the building documentation. In addition, Preuss says, it is also possible to take advantage of the helpfulness of officials at the tax office, who will be happy to help. We at Affordable Advocate can also handle your property tax for you. If you choose our premium service package for the purchase or sale of a property, you have your real estate tax return included.
You can watch the full interview on the Svépomocí.cz YouTube channel.
The Real Estate Acquisition Tax was abolished in 2020. You can read more about this change in our article.
Everyone who became the owner of a property in the previous year must file a property tax return by 31 January. The return must be filed with the tax office where the property is located, not where you live. Anyone who has sold or donated the property should notify the office of the change – ideally by mail.
The amount of tax can be calculated using the My Taxes portal. It is payable by 31 May, with repayments of amounts over CZK 5,000 possible until 30 November. In the case of houses under construction, the tax is payable from the moment of occupation. The return is submitted in one lump sum, the tax is paid annually. Payment information can be sent to your mailbox.
The land registry or building documentation, or officials at the tax office, can help you fill in the form. The Accessible Advocate can also help with filing the return.
Not sure how to do your taxes correctly so you don’t get it wrong? We can help you navigate the law, whether it’s dealing with a specific tax situation, preparing for an audit by the tax authority or defending yourself in court.
Ondřej is the attorney who came up with the idea of providing legal services online. He's been earning his living through legal services for more than 10 years. He especially likes to help clients who may have given up hope in solving their legal issues at work, for example with real estate transfers or copyright licenses.
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