Improved surface land tracts
The General Tax Directorate has issued detailed instructions regarding the amendment to the Real Estate Tax Act, which we informed our readers about in Tax News No. 7/2011.
As of 1 January 2012, improved areas on tracts of land used for, or in connection with, business operations shall be subject to land tax at a special tax rate.
As a result of the definition of the improved areas of land tracts as a subject of tax, taxpayers are required to file a real estate tax return (or a sectional real estate tax return) in which they shall include the improved land and the tax applicable thereto.
Other articles
KŠB Provide Insight into the Legal Support for Smetana Litomyšl Music Festival
Our colleagues Sylvie Sobolová and Jana Guričová were interviewed by Jan Januš’s legalweb about the legal support for Smetana Litomyšl, one of the most important music festivals in the Czech Republic.
KŠB Sponsors 19th Annual Student Research and Professional Activities Competition at Charles University’s Faculty of Law
Kocián Šolc Balaštík was once again a partner of the Student Scientific and Professional Activities (SVOČ) competition at Charles University’s Faculty of Law. The awards ceremony for the 19th annual competition took place on June 11, 2026, with students, academics, and competition partners in attendance.
KŠB Attorneys for legalweb: Let’s Keep the Current Flexible Approach to Judicial Recesses
KŠB attorneys Hana Dejlová and Radka Felgrová participated in a legalweb survey discussing whether Czechia should officially introduce judicial recesses and proposed changes to the country’s court system.
