Made Of. 337/1921 Coll., On Personal Enrichment

Original Language Title: provedení z. 337/1921 Sb., o dani z obohacení

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=2902&nr=111~2F1922~20Sb.&ft=txt

111/1922 Coll.


Regulation
Government of the Czechoslovak Republic

Dated March 23, 1922,

Implementing the Act of August 12, 1921, no. 337 Coll. a. and n., while
tax on enrichment.

According to §§ 7, 22 and 33 of the Act of August 12, 1921, no. 337 Coll. a. and n.,
ordering this:

§ first

(1) Tax enrichment means the inheritance tax and gift tax (§ 1 of the Act).

(2) acquisition in accordance with § 1 a) and b) of the Act means: under point. a) The acquisition
under § 1, para. 1, 2 and 3. The CIS. Reg. dated September 15, 1915, no. 278 l.
out. (Slovak and Ruthenia under § 2 uh. Act. Art. XI of
1918); under point. b) the acquisition, according to §§ 30 and 31 of the cis. Reg. (§ 15 of the
uh. Act. Art.).

(3) Where the provisions of paragraph 2, of the Act of 7
January 1920, no. 31 Coll. a. and n. (government orders dated January 24
1920, no. 53 Coll.,. and n., and dated June 24, 1920, no. 403 Coll.,. and n.) || | and other provisions of talking about inheritance (probate) fee
understood within the meaning of the Act inheritance tax, where darovacím
charge (the charge of the donation), gift tax.

(4) Where this regulation is talking about "tax" means a tax
enrichment, where a "tax (fee)" means a tax on enrichment and coupled with her charge
real estate (§ 5).

§ 2nd

(1) Note to rate the law were notes cis rate. Reg.
dated 15th September 1915, no. 278 r. a. (Art. III governments. Reg. 24 January 1920
no. 53 Coll.,. and n., and the Slovak Republic and Ruthenia § 3 governments. Reg.
dated June 24, 1920, no. 403 Coll.,. and n.) changed as follows:

(2) have been lifted, except the entries listed in § 3, para. 2 nd, the law also
second sentence remarks 4. The first item to cis rate. Reg. (Second sentence notes
4th Art. III governments. Reg. No. 53 from r. 1920 and the second sentence of the letters i) §u three governments.
Reg. no. 403 from r. 1920). Note 2. Common to items 1 and 2
cis rate. Reg. [Note 9. Art. III governments. Reg. no. 53 and letter m) §u three governments.
Reg. no. 403] was repealed insofar as it relates to charges of inheritance and donation
.

(3) Theorem 1. Public comments sixth to items 1 and 2 cis rate. Reg.
[Sentence 1. remarks 13. Art. III governments. Reg. no. 53 and the first sentence of the letters r) §u
3 governments. Reg. no. 403] lost partly the importance of the inclusion of other municipalities and autonomous
volumes to VII. class rate law.

(4) Note that the second item on the second cis rate. Reg. [Note 7. Art. III governments.
Reg. no. 53 and the letter l) §u three governments. Reg. no. 403] remain in force.
If the acquirer of the municipality or other autonomous bundle of promissory use rates
VII. Class Act only in those days, when the acquisition is not exempted by
notes in the first sentence of this paragraph.

(5) Change in note 1. the heading 2. cis rate. Reg., a supplement to the rate
Law of January 7, 1920, no. 31 Coll. a. and n. (Note 6.
Art. III governments. Reg. no. 53) shall continue to apply also to amend the relevant provisions
Hungarian legal system, implemented to the letter) governments. Reg. no.
403rd

(6) The sense of paragraph 2. Ed. 2. The rate of the law belong to the first class also
person referred to in § 5, par. 2 nd, Act. dated December 17
1919, no. 2 Coll. a. and n. from r. 1920, ie the absence of a wife by paragraph.
first Note 2. to rate the law, poor mates deceased persons (donors)
lived if the testator (donor) in a common household until
tributary acquisition (death, donation) continuously for at least five years and
had with him if at this time the child.

(7) Under paragraph. 2. comments sixth to rate the law mandates vyměřovati
tax so that, if the threshold for exemption or relief exceeded that
taxed value after deducting taxes left less
than if the boundaries have not been exceeded.

(8) Notes to the rate of the law, along with notes and appendix to the cis rate.
Reg. in modifying Art. III governments. Reg. no. 53, respectively. along with letters f) to y)
governments. Reg. no. 403 was compiled, after taking into account the preceding paragraphs,
in one unit, like notes to rate hereto attached (para.
9th).

(9) To facilitate the calculation of taxes, is hereto attached
rate law, supplemented in a way that is in various stages under
percent-digit rates always indicated what amount falls
tax at any given stage of its maximum value, so that the tax
highest values ​​of all levels below are already included in it.
Looking at the note. 6th to rate Law (ed. 7th to rate this Regulation)

Procedure thus to calculate a duty so that it first searches,
among which the highest value of two adjacent stages indebted
value falls. Then the indebted value subtracting the maximum value
lower grades, the rest is calculated according to the tax rate and a higher degree of
Tax Credit is a tax that falls from a peak of lower level.
For instance. If it is to calculate the tax on the acquisition of 200,000 CZK by class first
finds first that falls between 200,000 CZK highest value
CZK 100,000 and CZK 250,000. Then from 200,000 CZK subtracting the highest degree
lower value, ie CZK 100,000, the rest of CZK 100,000 was calculated according to the tax rate
degrees higher, ie 6% from 100,000 CZK = 6000 CZK, and this tax is
Credit tax, which accounts for the highest value of the lower level, t.
j. 4275 CZK, so the total tax amounts to CZK 200,000 (CZK 6,000 + CZK 4275)
10 275 CZK. If falls are indebted to the value of the one with the highest value in the
which level, is a tax is the tax rate specified in (for eg. From CZK 100,000
tax amounts in the first class 4275 CZK). If the value of belonging to a degree
lowest, calculated as a percentage of the tax rate there indicated (for instance.
From 4000 CZK tax amounts in the first grade of 2%, ie CZK 80).

§ third

Paragraph 4 of the Act were repealed:

Imperial decree of December 30, 1915, no. 1 of.. Of r. 1916
collection of premiums for inheritance taxes in favor of provincial and municipal
funds as well as funds for education purposes and care for the poor and sick;

Court decree dated April 9, 1817, no. 1331, on the collection of contributions from
survivor's assets after the testator who were resident in
Prague and suburbs, in favor of secular endowment fund in Prague;

Court decree dated December 24, 1834, no. 32057, for the collection of survivor's allowance
fortune from the deceased, who were resident in
Brno, in favor of a local hospital fund in Brno;

State laws dated February 2, 1873, no. 60 zz from r. 1874 and dated 14 January 1895
, no. 9 zz for the Czechs, for the collection of school contribution from
estates in the Kingdom Czech negotiated in favor of the Czech provincial
Fund;

Provincial Law of 30 April 1874, no. 37 zz and 18 July
, 1898, no. 71 and 72 zz for Moravia, about choosing a school contribution from
estates in Moravia discussed in the
favor of the Moravian Land Fund, and

Provincial Law of 17 June 1913, no. 31 zz for Silesia, about
levying surcharges on state taxes from estates in Silesia
discussed in favor of the Silesian provincial fund.

§ 4th

(1), § 5 of the Act applies only to transfers resulting in death, which is
mean transfers under § 1, para. 1 st, No.1., Cis. Reg. of 15 September
, 1915, no. 278 r. a., also pursuant to § 1, para. 1 st, no. 4., the same cis. Reg.,
regarding transfer of fiefdoms and trust resulting in death, and the Slovak Republic and
Ruthenia de § 2, no. 1 and 6, uh. disciple. Art. XI of 1918.

(2) contingent upon acquisition and specifying the time and bound by
fideikomisiární substitution (§§ 9 and 10-cis. Reg. Of 15 September 1915
no. 278, l. A., § § 10 and 11 uh. Act. Art. XI of the year. 1918) apply to § 5
transfers during the testator only to the initial purchaser, but also on other
acquirer. Circumstances which are relevant to the determination of the amount discounted
real estate values, controls the situation from the period in which the acquisition
created.

(3) Payment in accordance with § 5 of the Act means all liabilities chasing
acquirer property in favor of other heirs (legatees), thus
payment only in cash but also liabilities from providing other services than
monetary, for ex. food or food and other consumer goods
certain type and quantity (Šuty granny), narrated funeral etc., then
ministry, especially the ministry of enjoyment and use of the property.

(4) To be used § 5, divides the inheritance acquisition of which
acquirer into two groups. The first group is classified
acquired property into one all other things gained. From the total gross value
second group is subtracted survivors precipitation
transferee assumed that no library charges on real estate
of time prior to death (inheritance idea), and the remainder is compared
payrolls (paragraph . third). If payment higher than the rest, was added

Difference to the value of library loads mentioned in the previous sentence.
Sum of the difference and the value of those loads the library is the part
gross value of real estate, from which according to § 5 real estate
fee is reduced to one-third of the current rate. Unless mentioned
difference, i.e., if the payment is less than or equal to the remainder if given,
this part is only the value of the loads.

(5) acquires the same person several properties that are subject to different rates of real estate
fee is assessed for the purpose §u 5 of the Act
each property separately. In doing so, the difference in smysul preceding paragraph
divided into separate property in proportion to their gross
values. This applies mutatis mutandis, subject if different rates across
group of properties.

§ fifth

(1), § 6 of the Act applies to policies designed by the provisions of the Insurance
contracts or amendments thereto expressly for the payment of benefits in that
paragraph above, without distinction, if such limitations to determine a certain amount
, if the amount exceeding these benefits accrue to certain persons
and is subject to inheritance tax policy or not.

(2) Inheritance tax is calculated from all acquisitions are subject to inheritance tax, insurance
except in accordance with § 6 of the Act. To even be added
real estate charges and possible surcharges public, and the summary of the sum insured
deducted.

(3) If the fuse is subjected to inheritance tax, the rest belongs
sums insured persons authorized under the policy.

(4) However, if the fuse is subjected to inheritance tax, subjected to rest
insured amount of inheritance tax. In doing so, it also takes into other acquisition
(paragraph 2) that accrue to persons authorized under the policy. Doses
under paragraph 2 together with inheritance tax pursuant to paragraph 4 from
insured amount deducted and the rest belong to the persons entitled under the policy.

(5) Office of inheritance tax (fee) vyměřující notify the insurer
amount of benefits received by the insured amount covered, and is entitled to request that
was insured amount is issued without prejudice to the claims of heirs to the part doses | || excess.

§ sixth

(1) Pursuant to § 1 of the Act are the authorities (authorities), whose responsibility it shall execute a death
enrollment, obliged to notify the tax office first stand (district
financial directorate or, as appropriate, to a fee Authority,
Slovak and Ruthenia financial directorate), in whose district
they are located, when and where the recording is to take place, and so in time to
financial authority to the death writing to name a representative. This notification
are required, unless otherwise provided, but in those days, if they can
shall have reasonably considers that the gross value of the assets exceeds the survivors
CZK 20,000, or if the tax office requested in advance or | || probate fate remitted in advance to do so.
Survivor court is obliged to give such a voucher to the competent authority (the authority)
in those days, when he orders the death writing was pleased when
conditions for compulsory notification of the death writing the court's opinion met or
byl- If it considers the tax authority asked. In a similar manner proceeds
survivor court asks if the death writing done the other court, as well
requested court alone. What sets on courts, applies accordingly
notary as a court commissioner (public notaries estate
discussing).

(2) Deputy Financial Authority is entitled to participate in the death
write and act to correct and complete examination of the entire surviving
assets and its true value by detecting the facts, asks for them
logging It proposes steps and measures necessary
recognizes and protects the financial interests of the state at all.

(3) The same thing is ordained in the preceding paragraphs shall apply mutatis mutandis also
inventory survivor's assets, except that he
its mandatory reporting already in those days, exceeds a gross value of assets survivor
CZK 10,000.

(4) The expenses associated with sending a representative of the Tax Office to carry
death registration and inventory borne by the State.

(5) § 28 of the Ministerial Decree dated December 29, 1915, no. 397 l. Z.
Is repealed.

§ 7th

(1), § 8 of the Act relates to those cases in which you discuss the heirs of the estate
themselves (the cases §§ 28 and 29, para. 2 nd, vespers. Pat. Of 9.

August 1854), no. 208 r. A., In the wording of Art. IX of the Law of 1 April 1921,
no. 161 Sb. a. and n., the Slovak Republic and Ruthenia cases in which the court
hearing pursuant to §§ 1-5 and 50-71 uh. disciple. Art.
XVI from r. 1894 does not take place). In such cases the court with respect to the first sentence
§u 8 of the Act to deliver any odevzdací list (according to the undisputed
patent) or survivor's certificate (according to §§ 98-106 above
uh. Act. Art.) until confirmation heirs tax authority for assessment
tax (fee) relevant, demonstrates that there is a tax (fee)
paid or secured, or that it is inheritance tax (charge) of the prostate.
This card is not required in the case of inheritance tax-exempt pursuant
remarks first to rate this Regulation.

(2) Tax Office relevant to the heirs with him under sentence
second §u 8 of the Act announced at least two weeks in advance when and where the talks
Survivors of assets will take place, is the first financial authority
stool in whose jurisdiction is the place where you want the negotiations to take place. This
an announcement heirs are required only in those days, when the gross value
survivor's assets exceeds CZK 10,000. Tax Authority has the right
attend this hearing and to defend the financial interests when it
state.

(3) If the heirs Nevyhovějí proper manner notifiable §em 8
Act set lapse disciplinary fine under § 43, para. 4 th, cis.
Reg. dated September 15, 1915, no. 278 r. a. (Slovak and Carpatho-Ruthenia
according to § 82, no. 3., uh. Act. Art. XI from r. 1918), unless the
case důchodkového offense prosecuted in criminal proceedings.

§ eighth

(1) § 9 of the Act establishes a general way, what should be taken into account when determining the value
indebted (subjected to tax and enrichment associated with it
levy real property) and the values ​​required for judicial proceedings
survivor, If you appreciate and estimate if the objects authorities and experts.
Experts are bound by this provision, both in terms of valuation according to §§ 13 to 22
Act or an estimate for probate purposes, ordered ex officio or
application side.

(2) Pursuant to §§ 9 and 10 of the Act the tax (fee) levied from settled general
(selling) value of an asset. The extraordinary value (random, fleeting
) are not considered. Decide is the price that would be there for you
thing by its quality, size (amount), location and other characteristics
gave generally demanded in regard to special circumstances, such as for personal interests
current owner or purchaser,
or to the particular circumstances of others. In contrast you should take into account the
such circumstances which have influence on the price of things safe and valuable as
various exemptions from the benefits and burdens and privileges or burdens and again
statutory limitations to, or resulting from public grounds. This value has also
doznati party, and doing that is also well known to the financial
office all the facts and tools to investigate the necessary values, which
may be also invited and lawful means (previous § 7, para .
3rd) driven by the tax office.

§ ninth

§§ 9-11 and 13-24 of the Act apply to all acquisitions subjected
Tax enrichment, § 12 yen to acquire a survivor.

§ 10th

(1) §em 11 of the Act has become for the acquisition, to which the law applies,
provisions of the Act of June 11, 1919, no. 329 Coll. a. and n.,
ineffective. Another estimated price by domestic Bourse et al. First, second sentence,
§u 11 of the Act means the award given by the lesser sac at the request of the tax office
or parties in those days, when there is not a course, or when is the last || | course older than one month.

(2) Under paragraph. §u 11 second Act provides that a foreign currency
přepočítávati according to §§ 1 and 3 governments. Reg. dated February 24, 1921, no. 80
Coll. a. and n.

§ 11th

§ 12 of the Act establishes the value of the buildings, which the tax office is entitled
receive as a basis for assessing tax (fee). If the building is not rented
whole or in part, examined the value of vacant apartment
rooms according to the principles applicable in this case, the tax assessment
apartment.

§ 12th

(1) It is not if the tax office value under the provisions of §§ 10-12
Act as reasonable examined the indebted value if it is a
tax authority and the taxpayer agree, expert valuation in accordance with §§ 13 when

22 of the Act. To compile a list of experts (§ 13) requests the court
suggestions agricultural, industrial and other corporations.

(2) The tax office shall proceed first according to § 13, para. 2 to 4, the law.
Then proceed as follows:

First If the taxpayer fails to appoint the eight-day period §u 13, para. 4 th, Law
its expert is requested by the tax office, unless it agrees with the taxpayer
otherwise, for the appointment of an expert under § 16 of the Act in court. This resulted
taxpayer either in the appointment of an expert warned. The two month period §u 16
Act indicates, except where the taxpayer in the eight-day period or oppose
experts appointed by the taxing authority of the expiry of this period, otherwise the opposition
.

Second Appointing a taxpayer, while the eight-day period of its expert (court of
list - § 13 - or beyond), but when administered simultaneously
objections to an expert nominated by the tax office, the tax office requests into two
months from filing an opposition, unless it agrees with the taxpayer otherwise
for the appointment of experts in accordance with § 16 of the Act in court. Also on this result
taxpayer either in the appointment of an expert warned.

§ 13th

Also, the tax office is entitled to make objections
experts appointed by the taxpayer. Doing objections, prompting the tax office
taxpayer to eight days expressed recognizes if it is or not, and
warns him that if does not express at all or not be recognized if the opposition after the expiry of the eight-day period
, requests within two months from delivery
objections for the appointment of experts in accordance with § 16 of the Act destiny, and that it may, if the taxpayer
opposition in the eight-day period, requests for this appointment in those days, if no agreement is reached
within the deadline set by the tax authority.

§ 14th

(1) If the tax authority and the taxpayer on the experts agreed, it shall notify the tax office
experts and grasses while they thing they appreciate a day
decisive for pricing. Experts jointly notify the Tax Office
where and when they will ohledávati thing - though not if the examination as the case
unnecessary - at least fourteen days before an inspection. Tax office
then notify the taxpayer same without delay.

(2) After examination of the object notify experts within fourteen days
tax office in writing of its common valuation report on which consensus. This period
tax office may extend the important reasons.

(3) Unless the experts shall submit a report each individual
or both reserves to make its report at the same time or together with third
expert opinion and also notify the Tax Office, which
third expert They chose. Revenue Authority notifies the party. Third
expert notify the tax office when and where he will perform his examination
things, at least fourteen days before an inspection. Tax Office then notified without delay
same taxpayer. After examining the case notified to the third expert to
fortnight tax office in writing of its judgment, the circumstances
simultaneously or together with other experts.

(4) When the expert report submitted (para. 2 and 3), the tax office
announces the result of the taxpayer that he is off to a report in ten days
peek.

(5) If the original two experts disagreed about a third expert, announces that
serving their independent opinions of value or reserving the right to file
at the same time or together with a third expert opinion (para. 3rd)
tax office, while information, whether asked or requested
district court for the appointment of the third expert yourself or not. In the latter case
ask for the provision of financial authority (§ 14, para. 2 nd, Act).
Notify the court in both cases, who appointed a third expert, two experts
original, the Tax Office and the taxpayer. Proceed as
third paragraph, third sentence et seq.

(6) The procedure for examination of the object may present the proposal for the participant must be
Minutes are taken jejž experts shall submit together with their opinions
tax office. Enrollment is free of stamp.

§ 15th

Agree that if the tax authority and the taxpayer may be proposed to appoint an expert
next court pursuant to § 16 of the Act.

§ 16th

(1) The application for the appointment of experts by the court (§ 16 of the Act) filed with the court of
the survivor, in the case of inheritance tax on the estate of the court (
notary as a court commissioner, notary public) present. If it is a tax
inheritance from the estate of the court (notary) neprojednávané, served

Request to the court which had jurisdiction if the court estate
discussed. In the case of inheritance tax for another acquisition than the survivor
or gift tax, submitted an application at the district court in whose circuit
valued thing or its larger part lies.

(2) To the question whether the request is made within the statutory period of two months, looking
court only objection to the participant who did not request. This objection can be raised only
eight-day period in which the other party, who did not
request, the court to appoint his expert
(next paragraph).

(3) Is not if the applicant has its expert in the application prompts a court
do so within eight days. At the same time the court also encourage the participant who did not request
to second expert appointed by the same deadline.

(4) The court shall notify the expert appointed by a party which another participant
with an exhortation to eight days filed against said
experts eventual objections. The objections the court will decide definitively
effect.

(5) When experts have been appointed definitively notify them of the court
place and time of examination of the object at least fourteen days in advance (§ 16, para. 2 nd,
second sentence, of the Act) and takes them if it needs, within an oath (§ 17, paragraph
. 2nd Act).

(6) After examination of the object shall inform the experts in writing within fourteen days of its
joint expert report, on which they agreed. This period may be a court of
important reasons extend. When expert opinion submitted, the court
announces the result (measured value) of the Tax Office and the taxpayer with
that unto them off to inspect and give judgment against him in
of thirty days of the complaint (§ 19, para. 1 . Act).

(7) If there is disagreement between the experts submit each report or separate
you both reserves to make its report at the same time or together with the expert opinion
third, and also notify the court that a third expert || | chosen. The court shall notify the parties in the third expert and proceed
mutatis mutandis pursuant to paragraph. 4 and 5 on the next steps third expert and court of
apply the provisions of the preceding paragraph 6

(8) In the event of disagreement with the experts of the third expert, announces that its podívajíce
independent opinions of value or reserving the right to file is also
or together with third expert opinion, the court. The court shall appoint a third expert
similar procedure under the preceding paragraph 5. The third expert
according to circumstances, along with other experts, and the court then proceed similarly
under the preceding paragraph 6

(9) Upon examination of the case, the court his representative is not present. The procedure for
it takes expert writing, which shall be submitted together with their opinions court.
Entry is free of stamp.

(10) Charges experts adjusts court, and asked if for the expert opinion
taxpayer (§ 18, last recorded. Sec. Act), also from it chooses.

§ 17th

(1) In appointing two experts at the request of the parties pursuant to § 20 of the Act, the court shall
unprecedented §u 16 of the Act. and §u 16, para. 3 and 4, this
regulation.

(2) The court announces an expert according to § 16, para. 4 th, this Regulation shall notify
participants also names the judge and the Financial Officer, who are members
valuation committee and their deputies (§ 20 ), and applies the cause
similarly § 16, para. 4 th, this regulation (§ 21, para. 1 st, of the Act).

(3) The expenses of the proceedings before the commission decides the court which meets
Appeals Commission, a single judge.

§ 18th

The reduction of tax (fee) pursuant to § 24 of the Act must be zažádati
within three years from the sale of real estate (§ 77 para. Popl. Code. § 157, and uh. Popl.
Rules).

§ 19th

(1) If the application of § 25, para. 1 st, law, compared with a total net asset value
, subjected to a dose of assets under the Act of 8
April 1920, no. 309 Coll. a. and n., with a total net asset value
subjected to inheritance tax.

(2) If the net asset value of the first as high as the net value of the assets
second or higher, reduce the statutory deductions entire inheritance tax
of those ideas to which § 25 of the Act applies.

(3) However, if the net asset value of the first lower than the net asset value
second, reduced only the portion of inheritance tax, which corresponds
relative net asset value of the first net asset value of the other.
If, for instance. Net value of the deceased person's assets dose of assets
subjected amounted to CZK 100,000 and the net value of his estate 200.00

CZK, whichever is the ratio of 1: 2 and the statutory deductions will be reduced only half the inheritance tax
respective acquirer estate.

(4) If, however, proved that a certain thing is subjected to a dose of the property or its value
fell some acquirers, it seems advantage
cause of this thing or its value according to the period preceding paragraphs
only this assignee, if the conditions requested by law.

(5) The tax reduction under § 25 of the Act is permitted only during the first inheritance
idea which has the nature of law desired.

(6) documented application (§ 25 of the Act) for the reduction of inheritance tax serves
at the office that this tax demarcated, and within three months after delivery
payment order on it, and if the dose of assessed property
later than the inheritance tax, within three months after receipt of the payment order to benefit from
property.

§ 20th

Until the Ministry of Finance (§ 26 of the Act) otherwise provided, applies
about which authority assesses the tax and how tax injects,
existing provisions.

§ 21st

Confession, confession additional, preliminary announcements and cards according to § 30
governments. Regulation dated October 9, 1920, no. 587 Coll. a. and n., which became
provisions §u 31 of the Act necessary, be ye brought the end of August 1922.

§ 22nd

The effectiveness of this regulation shall commence simultaneously with the effect of the Act (§ 33
Act). His execution is instructed Finance Minister with the consent
participating ministers.

| Tax rate enrichment (§ 2, para. 2 nd, this Regulation). |
| Class | Acquirers | Out of the net assets of the acquiree in Czechoslovak crowns |
| | | To | z | z | z | z | z | z | the other | the other | the other | the other | over |
| | | 5000 | additional | additional | additional | additional | additional | additional | 500,000 to | 1000000 | 3000000 | 5000000 | 10000000 |
| | | | In 5000 | 15,000 | 25,000 | 50,000 | 150,000 | 250,000 | 1,000,000 | to | to | to | |
| | | | 10,000 | to | to | to | to | to | | 2000000 | 5000000 | 10000000 | |
| | | | | 25.000 | 50.000 | 100.000 | 250.000 | 500.000 | | | | | |
| | | The percentage of taxes |
| | | A | b | c | d | e | f | g | h | s | i | j | k | I
|. | Children, grandchildren | 2 | 3 | 3.5 | 4 | 5 | 6 | 7 | 9 | 13 | 18 | 24 | 26 |
| | Husband and wife | 100 | 250 | 775 | 1,775 | 4,275 | 13,275 | 30,775 | 75,775 | 205,775 | 745,775 | 1,945,775 | |
| | (See | | | | | | | | | | | | |
| | note 12., | | | | | | | | | | | | |
| | Paragraph. 2. ' and | | | | | | | | | | | | |
| | note. 13.) | | | | | | | | | | | | |
| II. | Other | 3 | 5 | 6 | 7 | 8 | 9 | 11 | 14 | 18 | 22 | 26 | 31 |
| | Relatives | 150 | 400 | 1,300 | 3,050 | 7,050 | 20,550 | 48,050 | 118,050 | 298,050 | 958,050 | 2,258,050 | |
| | Directly | | | | | | | | | | | | |
| | Line (see | | | | | | | | | | | | |
| | Also note. | | | | | | | | | | | | |
| | 12th, para. | | | | | | | | | | | | |
| | 3rd) | | | | | | | | | | | | |
| III. | Siblings | 5 | 7 | 9 | 11 | 13 | 15 | 18 | 21 | 25 | 29 | 33 | 38 |
| | (See | 250 | 600 | 1,950 | 4,700 | 11,200 | 33,700 | 78,700 | 183,700 | 433,700 | 1,303,700 | 2,953,700 | |
| | note 12., | | | | | | | | | | | | |
| | paragraph. 3 and | | | | | | | | | | | | |
| | 4). | | | | | | | | | | | | |
| IV. | Children and grandchildren | 7 | 9 | 11 | 13 | 15 | 17 | 20 | 23 | 27 | 31 | 35 | 40 |
| | Siblings | 350 | 800 | 2,450 | 5,700 | 13,200 | 38,700 | 88,700 | 203,700 | 473,700 | 1,403,700 | 3,153,700 | |
| | (See | | | | | | | | | | | | |
| | note 12., | | | | | | | | | | | | |
| | Paragraph. 4th) | | | | | | | | | | | | | In
|. | Other | 10 | 12 | 13 | 15 | 17 | 19 | 22 | 25 | 29 | 33 | 37 | 42 |
| | Collateral | 500 | 1,100 | 3,050 | 6,800 | 15,300 | 43,800 | 98,800 | 223,800 | 518,800 | 1,503,800 | 3,353,800 | |

| | Related to | | | | | | | | | | | | |
| | IV. grades | | | | | | | | | | | | |
| | (See | | | | | | | | | | | | |
| | note 12., | | | | | | | | | | | | |
| | Paragraph. 4th, and | | | | | | | | | | | | |
| | note. 13.) | | | | | | | | | | | | |
| VI. | Other | 15 | 19 | 23 | 25 | 27 | 30 | 34 | 38 | 42 | 46 | 50 | 55 |
| | People | 750 | 1,700 | 5,150 | 11,400 | 24,900 | 69,900 | 154,900 | 344,900 | 764,900 | 2,144,900 | 4,644,900 | |
| | Excluding | | | | | | | | | | | | |
| | Class VII. | | | | | | | | | | | | |
| VII. | Municipalities and | 3 | 3 | 3 | 3 | 3 | 3.5 | 4 | 5 | 6 | 7 | 8 | 10 |
| | Autonomous | 150 | 300 | 750 | 1.500 | 3.000 | 8.250 | 18.250 | 43.250 | 103.250 | 313.250 | 713.250 | |
| | Bundles, further | | | | | | | | | | | | |
| | Dedication to | | | | | | | | | | | | |
| | Purposes | | | | | | | | | | | | |
| | Teaching, | | | | | | | | | | | | |
| | Charitable and | | | | | | | | | | | | |
| | Humanitarian | | | | | | | | | | | | |

Rate notes.

(The following comments refers to the imperial decree of 15
September 1915, no. 278 r. A., As "cis. Reg." Government regulation of 24
January 1920, No. . 53 Coll.,. and n., as "governments. Reg. no. 53", government regulation
dated June 24, 1920, no. 403 Coll.,. and n., as "governments. Reg. no. 403 "and
Act of August 12, 1921, no. 337 Coll.,. and n., as" the Act ").

The inheritance tax.

First Estate, incumbent only in movable assets, which total
value without deduction of loads exceeding CZK 400 are exempt from inheritance tax
[Ed. For the first half. Cis first rate. Reg., Art. III, ed. First,
governments. Reg. no. 53 and § 3, letter f) governments. Reg. no. 403].

Second The estate of the participants of war (§ 4, para. 1 st, cis. Reg.
Dated September 15, 1915, no. 275 r. A., § 20, and uh. Act. Art. XI from r. 1918)
are the cause of ideas in a straight line and relatives in favor of the other spouse
exempt from inheritance tax, if not exceed the genuine value of the estate
CZK 20,000. When the genuine value of the estate exceeds CZK 20,000 to CZK 50,000
reduces the inheritance tax for these ideas to a quarter, while sterling
value of the estate exceeds CZK 50,000 to half of the amount of the tariff
[Ed. The second half. 1. The CIS. Reg., Art. III, ed. 2. 'governments. Reg. no. 53 and §
3 point. g) governments. Reg. no. 403].

Third Minor children (grandchildren) zůstavitelovým belongs to each year, to underage
missing, reduction of inheritance tax attributable to them, while
ideas to CZK 10,000 5% (but up 100%) and ideas into | || 50.000 CZK A 3%.

Fraction of at least six counts for the entire year (note the fourth
rate zkona).

Fourth The wife of the deceased person if he proves lack of assets, valid for ideas
price not exceeding CZK 10,000, half the inheritance tax (Ed. 5th to rate
Act).

The gift tax.

Fifth When the gifts of movables is no indebtedness independent
writing instrument (a physical certificate).

Be exempt from tax gifts of movables in pure price:

A) to CZK 2,000 without a physical certificate;

B) to CZK 300 even when a physical certificate.

Donation of movables in the three-year period by the same donor to the same donee
considered when assessing the tax over to her and the rate for a single gift
tax, the total value of donated goods, whether they are gifts of certified deed or
nothing; This provision does not cover normal
gifts between spouses, as well as the relatives to the second degree and gifts
son in law or daughter-in CZK 2,000, among others to CZK 1000 [Art. III, ed.
Sixth, govt. Reg. no. 53 and § 3, note. a) governments. Reg. no. 403].

6th The donation autonomous unions and other persons mentioned in the saz.
Pol. 75 point. b) of the Act dated February 9, 1850, no. 50 l. a., and the saz.
pol. 85, no. 2 Hungarian utilities. Tariffs, the provisions issued there
[Ed. The second half. Cis second. Reg., Art. III, ed. 7th, governments. Reg. no. 53 and §
3, letter l) governments. Reg. no. 403].

The tax on enrichment.


7th Tax either incorporation of genuine values ​​of assets napadlého (donated) [sentence
first Ed. 4th, the pol. 1st, cis. Reg., Art. III, sentence 1 note. 4th, governments.
Reg. no. 53 and § 3 point. i) governments. Reg. no. 403]. When assessing
decompose each acquisition in the amounts stated in the individual rate scales. Sum
belonging to the highest scale, leveled down to CZK 100;
in sums of up to CZK 100, falling to the lowest scale aligns with over CZK 20 down
(sentence 1st and 2nd ed. 6th to rate the Act).

8th Either the tax is levied in such a way that the sum of the value of an idea (gift)
after tax deduction should never be left over less than the sum of the maximum values ​​
closest to the lower level of the rate after tax deduction him looking [Ed.
Fifth to half. Cis first rate. Reg., Art. III, ed. 5th governments. Reg. no. 53 and § 3,
point. j) Governments Reg. no. 403], and that, if the threshold for exemption or relief
exceeded the taxed value after deducting taxes left less than
if the limit is exceeded not (§ 2, para. 7th, this Regulation) .

9th Converts if property rights to immovable property for the cause of death
or donation inter vivos, either in addition to taxes on enrichment incorporation also
fee from real estate transfer [Ed. First, to pos. 1 and 2 cis rate.
Reg., Art. III, ed. 8th, governments. Reg. no. 53 and § 2 point. a) and c) governments.
Reg. no. 403].

10th Fees from real estate in footnote 9. above, be ye
assessed by value scales over CZK 40; all the rest under 40 CZK, which is 2
CZK or more, be regarded as a complete rest under CZK 2
either left unnoticed [Ed. 2. pol. 1 and 2 cis rate. Reg., Art. III, ed.
9th, govt. Reg. no. 53 and § 3, letter m) governments. Reg. no. 403].

11th Between birth and marriage illegitimate (if shown) will not recognize
(Ed. The first to rate Law).

12th Spouses belong to the first class rate only insofar as they are neither divorced nor
farewell fiance, in the case of the wedding contract.

Also enjoy the same benefit of the person referred to in § 5, par. 2 nd, the Law of
17th December 1919, no. 2 Coll. a. and n. from r. 1920, ie unless there
wives in the preceding paragraph, the indigent mate
deceased persons (donors) have lived if the testator (donor) in a common household until tributary
acquisition (death, donation) continuously for at least five years and had
If with him at this time, baby.

Stepchildren and adopted children and grandchildren, as well as the couple's own children and grandchildren
pay tax according to the second class, spouses, stepchildren and adopted
children (grandchildren) tax under the third class.

Foster-if this proportion found among the testator (donor)
least five years, or no later than the third year, but less than 2 years, further
relatives in direct line (excluding children and grandchildren)
deceased husband (donor) finally foster and adoptive parents pay tax by class
third.

Siblings deceased husband (donor) and spouses of siblings
zůstavitelových (dárcových) pay tax according to the fourth class, the children and grandchildren of those people
tax under the fifth class (Ed. 2nd to rate the Act and § 2, paragraph .
sixth, this Regulation).

13th Persons who are found at the time of the testator's death (in relation
at the time of the donation agreement contract) at least one year in service because
wage relative to the testator (donor) pay tax at the rate prescribed for the class of the first
, does not entail if the net price of the acquiree's assets more than five thousand
CZK, otherwise the rate fixed for the fifth class if no
vision for this ratio not pay fewer taxes.

The same is for the benefit of public shareholders for the share
deceased person (donor) to the companies concerned (NB. The third rate law).

14th Links and donation autonomous unions belong to VII. class rate
Act, unless the donation, which are all free of taxes [for instance.
according saz. pol. 44/75 b) a pop. disciple. dated February 9, 1850, no. 50 l. a., or
according saz. pol. 85, no. 2 Hungarian utilities. rate]. The same applies to links and
gifting clubs, societies and institutions, whose assets under their own statutes
is dedicated exclusively and permanently purposes in VII. class above, then a
gratuitous dedication to the purposes for the poor [Ed. 6th to pos. 1 and 2
cis rate. Reg., Art. III, ed. 13th, govt. Reg. no. 53 and § 3 point. r)
governments. Reg. no. 403].

15th Charitable or philanthropic purposes by reason VII. class rate
transgress the law understood to charitable efforts that aim to

Alleviate the distress (poverty, penury) or prevent it in the ring
population spatially confined because certain characters, or to
demonstrated the love to our neighbor in favor of the common good.

Where a taxpayer that a watered-rate and nevysvítá if the content is already
latest acquisition, endowment or gift certificate that comes to gifts in favor
foundations for teaching, charitable and philanthropic purposes, let's || | Tax Authority establishes the first stand (Slovak and Carpatho-Ruthenia
tax office) and submit relevant documents. Such documents shall be taken into account here
especially all the documents the nature of the gift nearer indicating
as BC. Federal statutes, correspondence věnujícího and under.

If you donate clubs, societies and institutions due is beyond
to provide any evidence that the assets of the association according to their charters exclusively and permanently
dedicated to teaching, charitable and philanthropic purposes, and therefore also the only such
purposes can be used when the association is canceled. Financial
office first stand (Slovak and Ruthenia Inland Revenue when
previously approved its draft financial management) decides
with the exception of the note. 16. The on whether there are conditions for use of said
tax rate.

Foundation and dedication, pointing significantly to charitable purposes must
would not be devoted to teaching, charity or human kindness, they are
equated foundations and dedication indicated in VII.
class rates when applying these provisions, as well as note. 14th, if proven that
(and if) Foundation (dedication) is intended to make special degree
promote the general welfare in scientific, economic or other matter.

While paying this kind clubs, societies and institutions either
similarly used the first sentence of paragraph 3 of this note.

Application filed either at the tax office first stand (Slovak and
Ruthenia at the tax office). Finance Ministry decides according
discretion on whether and when to authorize an advantage [Ed. 7. pol.
First and second cis rate. Reg. and Art. III, ed. 14. 'governments. Reg. no. 53 in connection with
§§ 58 and 59 minutes. Reg. dated December 29, 1915, no. 397 l.
a., and § 3 point. s), t) and) governments. Reg. no. 403].

16th Gratuitous dedication in favor of foreign foundations (self
unions, associations, societies, institutes) kind in VII. class rate
labeled using the tax rates laid there for a similar investigation
paragraphs note. 14 and 15 are regarded as equivalent
gratuitous dedication to domestic foundations of the same kind
proves person taxes required in the application has to be filed with the tax office
first stand (Slovak and Carpathian Russians at Inland
Office), in addition to the assumptions paragraph. 2 to 5 note. 15th
mentioned also the fact that the laws of the State in question do not constitute a dedication for this kind
higher because inheritance, gift dose of state than it is in VII.
Grade fixed rate and that too in such dedication Czechoslovak
foundations (self-governing unions, associations, companies and institutions)
not examined either not less favorable because at least it's assumed
reciprocity.

The Ministry of Finance decides the discretion on whether to authorize
advantage [Ed. 8th to pos. 1 and 2 cis rate. Reg. and Art. III, ed. 15. '
governments. Reg. no. 53 in connection with § 60 min. Reg. of 29 December
1915, no. 397 r. a., and § 3 point. v) governments. Reg. no. 403].

17th Czechoslovak Red Cross is exempt from stamp
immediate fees and taxes enrichment due to their movable and immovable assets
period when his fortune devour
according to principles based largely on existing resolutions, the Geneva Conventions. When
free live dedications between the Czechoslovak Red Cross
for the exemption from stamp taxes and direct taxes
enrichment also the one who made the dedication [Ed. 9th to pos. 1 and 2 cis.
Reg., Art. III, ed. 16. 'governments. Reg. no. 53 and § 3 point. y) governments. Reg.
No. 403].

Fee (tax) exemptions set out in §§ 1 and 3 cis. Reg.
dated 31 October 1914, no. 315 r. a. (dedication to the purposes of war Care) remain on
force (Art. III, n. 16. 'governments. Reg. no. 53).

Dr. Benes vr


Udržal vr Stanek vr


Dr. Dolanský vr
Black vr

Bold vr



Sramek vr

Dr. Dérer vr

A. Novak vr

L. Novak vr
Srba vr



Habrman vr
Dr. Vrbenský vr

Dr. Mitsuru vr