The real estate acquisition tax as a property transfer tax was part of the system of taxation of the Czech Republic until 25 September 2020. It was a traditional historical tax forming a complementary element of the system of taxation. Since 1993, it was part of the&...

Real estate tax is a relatively stable source of public budget revenue specifically for the local (municipal) budget. The main reasons for the existence of a real estate tax are therefore the relative stability of its income. The collection of these taxes is independent of...