31/1920 Sb.
Law
of 7 November. January 1920
fixing the newly adjusted price increases to the charges of war, and amending certain
the provisions on charges.
Change: 65/1933 Coll.
§ 1.
The charges are introduced below war supplement:
and 200%) of the scale I.;
(b)) in the amount of 100%;
1. the scale of the II. and (III);
the Ministry of Finance shall be empowered to carry out the adjustment of the individual
scales, if it because of the price increases that were introduced
need;
2. are charges laid down by the cís. the CLP regulation. of 15 November 2004. September 1915
No. 280. (insurance contracts);
3.1/2% fee provided from court settlements (item 8. rates of r. cís.
on 15 December. September 1915, no. 279.);
4. to 1% and 1/2% of the flat-rate fee provided in the management of the bankruptcy and
the adjustment (item 15. the rate of the same cís. r.);
5. to 1/2% fee from the compensation provided in the expropriation proceedings (item 22,
lit. (b) the rates of the same cís). r.).
§ 2.
For the real estate transfers the following provisions:
a) transfers (paid and unpaid) from parents to the marriage, or
illegitimate children or their descendants, and vice versa, from parents to persons who
with their children in marriage or entering marriage already are connected,
out of step-parents to the children of zvolitelů and nevlastí (the adoptive
parents) on the zvolence (children being adopted),
between the spouses, who are neither rozloučeni nor divorced,
between the two conventions, the bride and groom,
shall be subject to the fee: 1.5% on real estate price up to Czk 10,000; 2%
real estate price from $ 10,000 to $ 20,000.
For every additional $ 10,000, i started procentová rate increases
the entire fee for 1/10% (one tenth of a percent) of up to 3%.
b) transfers to other persons subject to the fee are:
4% at a cost of £ 10,000, real estate
4 1/2% of the price of real estate from 10,000 to 20,000 CZK
5% of the price of real estate from 20,000 to 50,000.
Furthermore, the rate of the whole procentová the fee rises by increments of 1/10 (one
a tenth of a percent) for every additional $ 10,000 (and started) prices
the real estate up to 7%.
(c)) for transfers, or partially or completely free of charge, on the other
person, rather than listed under lit. and this section), the
imobilární fee, paid from the gross price of the real estate next to the charge
the enrichment, on half the rates listed under lit. (b)), but subject to the
pursuant to § 39, paragraph 2. 1. cís. the CLP regulation. of 15 November 2004. September 1915, no. 278.
(d)) for the transfer of beneficiaries of benefits under section 2 of the Act of 18 June. June
1901, no. 74., the persons referred to in (b). and when in real estate)
the price of Czk 20,000 half the rates laid down in that paragraph, other persons
When the real estate price to $ 10,000 and real estate price in half
$ 20,000 two-thirds of the fee for a transfer that would otherwise accrue to
without this benefit.
(e)) at a cost of up to $ 50,000 subject to the real estate transfers home
the conditions laid down in section 3 of the Act of 18 June. June 1901, no. 74,.
the fee of 3.5% of trials, if has not expired since the last transfer of building space
more than 4 years, and 4% fee to the 1st, if the time has expired, but not
more than 6 years. When real estate prices over $ 50,000 increased
the rate at every 10.000 CZK 1/10% of the full price of the
real estate, up to 4 1/2% vztažmo 5%. If it was based on
paragraph. a), (c) and (d))) this section is subject to a transfer fee less
This conversion to a lower fee.
(f)) Vkladně by saz. item 45.,, lit. (b)) of the Act of 13 June 2005.
in December 1862, no. 89., shall be 2%.
1/2 and 1/4% network vkladné referred to in paragraph (B), lit. and the same tariff items)
with regard to the according to § 18 cís. the CLP regulation. of 15 November 2004. September 1915, no. 279.,
increases to 1% with respect to the 1/2%.
The provisions of this section be amended in § 5 and 6, para. 1., lit. and) Act
of 28 June. August 1916, no. 281., as well as paragraph 4 of the law of 18 April.
June 1901, no. 74. r. z.
§ 3.
Probate fees, referred to in item 1. under REF. 1. to 4. rates cís. the CLP regulation.
of 15 November 2004. September 1915, no. 278., adjusting the supplied new
the rate, which sets the fees instead of the rate of donation, referred to in
item 2., below. 1. to 4. the same rates that are void.
§ 4.
§ 7 of the Imperial Decree of 28 June. August 1916, no. 281.,
fees kolkových and immediate charges shall be added, so that the
with its rate increases in prize money over 2, 000,000 and $ 5, 000,000 $ on
27%, over the $ 5,000,000 5,000,000 Czk 10 to 30% and over $ 10, 000,000
on 33%.
§ 5.
and Stamp on the cards) provided for in paragraph 1 lit. a) and b) of the Act of 15 December 1999.
April 1881, no. 43, increases to $ 2, with regard to the 4, and
kindergartens in the paragraph. (c) the same legal provisions on) 5 €, with regard to the
10 CZK;
(b)) further increases the revenue stamp, determined in the saz. item 1/28 law of 9 March.
February 1850, no. 50., (bilancovaná) 50 h, and if the corresponding
instrument equipped with a clause within the meaning of § 3 of the law of 11 June 2002. June 1919,
# 331 Coll. and n. (agreed by jurisdiction), to $ 1;
(c) a 100% increase), the fees set out in § 3, section 7 and section 9 of the Imperial
Regulation of 29 June. August 1916, no. 282., on charges of betting
totalisateurských and bookmakerských, as well as the percentage fee section 7
the law of 31 July. in March 1890, no. 53.
§ 6.
and While the trade agreements) social (including the Treaty
the dissolution), as well as for the contract business, in which the total
the annual remuneration for work is at least $ 6000, the obligation to
fee no paper certificates. To edit the notification and
assessment (in donations) leaves the implementation regulation.
(b)) fee from the stock (also for companies limited by shares)
for the overall stock kapitále company over 2, 000,000 to
20, 000,000 $ on 3%, over 20, 000,000 and $ 50, 000,000 $ on 4%, despite the
50, 000,000 and $ 100, 000,000 $ on 5% and over 100, 000,000 $ on 6%.
Increase just referred applies from the day of 20. December 1919 for all
emissions, which until then had not been repaid.
The Foundation of poplatním is the issue price if the price exceeds the nominal.
(c) a plan shall be subject to the same fee) and all other payments on the
kuksy. However, the smallest fee is 50 CZK per site, which is counted in the
the charge of the other installments.
d) limited company obmezeným the aggregate price of the shares of the apply 2%
the fee of the first 2, 000,000 Eur, the price of the shares at the higher total fee
at the same rate, as set out in (a). (b) of this section.)
(e) Foreign enterprises pay for) the participation of domestic trading in the
the meaning of §§ 5 and 6 of the Act of 18 June. September 1892, Nr. 171., if
in terms of section 120 of the Act of 6 May 1999. in March 1906, no. 58, the same fee as
businesses home (section 6 (b)) to (d)) of this Act, and the saz. REF. 73/36,
REF. 2 of the Act of 13 June 2005. in December 1862, no. 89). and the fee for the
admission to the domestic activities of reason cit. section 5 of the Act from the year 1892 from
Section participates since they intend to účastniti while domestic
trading, but at least a quarter of the entire capital stock
(or mutual) and bond. This part is governed by the above percentages
the fees.
This amended the relevant provisions of section 5 and the other law of 18 April. September
1892, no. 171, § 120 of the Act of 6 May 1999. in March 1906, no. 58, and
§ 3 of the law of 27 April 2001. in May 1919, no. 304 Coll. and n.
§ 7.
Paragraph 2, section 8 of the law of 18 April. June 1901, no. 74., (law on
fees from the transfer of assets) shall be deleted.
§ 8.
cancelled
§ 9.
All charge privileges for the monarch and members of his family.
If the fee provisions speak of offices, institutions,
facilities, officials, and zřízencích and p. Austro-Hungarian State or
some of his imperial half, the provisions at issue for a homogeneous
the establishment or a clerk of the Republic.
§ 10.
For Slovakia, the relevant regulation be modified according to the same principles
until 30. June 1920.
§ 11.
The scope of this act occurs 1. February 1920, in the Act
the other deadline.
In one case it stores with the Minister for finance and justice, regarding the
Slovakia in complicity with the Minister for unification of legislation and
work organization of the Board in the Czechoslovak Republic.
T. g. Masaryk in r.
The Austrian reichsrat in r.
Thomas s in r.
Dr. Jolly in r.
The rate for inheritance and gift taxes (§ 3 of the law of 7 January
1920, no. 31 Coll. and n.)
The fee is payable out of net worth, to convert individual licensees
According to this table:
| Příbuzensk | When the clean price (in crowns.) nabývaného Fortune |
ratio | e | |
' | ' between | |
| deceased | |
| em | |
| (donor) and | |
| acquirer | |
|m | |
| | in | | | over over over over over | | | | | over over over | via |
| | 1000 | 1000 | 5000 | 6.2 | 100 | 250. | 1.00 2.00 5.00 | | | 10.0 |
| | | to | in | 00 000 000 | | | 0.00 0.00 0.00 | | | 00.0 |
| | | 5000 | 6.2 | and | and | and | 0 | 0 | 0 | 00 |
| | | | 00 | 100 | 250. | 1.00 2.00 5.00 | | | 10.0 | |
| | | | 000 000 | | | 0.00 0.00 0.00 | | | 00.0 | |
| | | | | | | 0 | 0 | 0 | 00 | |
| the percentage of the fee, | |
| | a | b | c | d | e | f | g | h | i | s |
| 1 | Between 1.25 1.25 | | | 1,5 | 2.25 | 3 | 4 | 5 | 6 | 7 | 8 |
| | spouses | | | | | | | | | | |
| |, then the | | | | | | | | | | |
| | parents | | | | | | | | | | |
|| and children | | | | | | | | | | |
| | grandchildren | | | | | | | | | | |
| 2 | In direct | 2 | 2 | 3 | 5 | 6 | 7.5 | 9 | 10.5 | 12 | 14 |
| | line | | | | | | | | | | |
| | remotely | | | | | | | | | | |
| | safer | | | | | | | | | | |
| | instance | | | | | | | | | | |
| 3 | Between | 3.5 | 5 | 6.5 | 8 | 9.5 | 11 | 13 | 15 | 17 | 19 |
|| sourozen | | | | | | | | | | |
| | ci 2. | | | | | | | | | | |
| | instance | | | | | | | | | | |
| 4 | Between | 5 | 6.5 | 8 | 9.5 | 11 | 13 | 15 | 17 | 19 | 21 |
|| related | | | | | | | | | | |
| | mi 3. and | | | | | | | | | | |
| |4. | | | | | | | | | | |
| | instance | | | | | | | | | | |
| 5 | In | 10 | 11.5 | 13 | 15 | 18 | 21 | 24 | 27 | 30 | 33 |
| | remotely | | | | | | | | | | |
|| outer | | | | | | | | | | |
| | and | | | | | | | | | | |
| | No | | | | | | | | | | |
| | favors | | | | | | | | | | |
| 6 | Dedication | 2 | 2 | 2 | 2 | 2.5 | 3 | 4 | 5 | 5 | 5 |
| | foundations | | | | | | | | | | |
| | | | | | | | | | | | |
| | | | | | | | | | | | |
|| vyučovac | | | | | | | | | | |
| |í, | | | | | | | | | | |
|| dobročin | | | | | | | | | | |
| | and | | | | | | | | | | |
|| humanitn | | | | | | | | | | |
| |í | | | | | | | | | | |
Appendix. Note 1. up to 5. to saz. item 1 cís. the CLP regulation. of 15 November 2004. September
1915, no. 278., remains unchanged. Note 6 are not applicable. Notes 1.
and 2. to saz. item 2. the same cís. the CLP regulation. zařaďují as additional notes
This rate and that the first note in this version:
When gifts of movable property is independent of the drawing up of the Charter poplatnost
(listinném certificates).
From the fee are exempted donations of movable assets in the pure price:
and up to 2000 EUR without) a paper certificate,
(b)) to $ 300 even with the listinném certificate.
The donation of movable assets in the three-year period by the same donor to the same obdarovanému
as in the assessment of fees and rates for the single
Dar, subjected to the charge from the total value of donated goods, whether they are gifts
certified by the Charter or anything; However, this provision does not apply to
the usual gifts between spouses, between kin to the second degree, and
on gifts or daughter-in-law to zeti CZK 2000, between other persons to 1000 €.
The Government is to due to the changes made in this Act
adjusted the text, and the order of the existing notes to the rate of fees of inheritance
and gift.
