19.12.2011
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News
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
13.10.2025
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News
Contract Competition 2025
KŠB ve spolupráci s největší nezávislou asociací studentů práv na světě ELSA vyhlašuje již 14. ročník soutěže CONTRACT COMPETITION. Soutěž studentům práv nabízí jedinečný pohled do světa transakčního práva pod vedením advokátů přední české advokátní kanceláře.
12.10.2025
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Financial services
KŠB assisted the J&T Group with the approval of a base prospectus for a CZK 3 billion bond programme
The KŠB team (Martin Krejčí, Vlastimil Pihera, Josef Kříž) provided legal advice to the J&T Group in connection with the approval of the base prospectus for its bond programme. This marks a continuation of KŠB’s long-term advisory role in the group’s financing activities.
9.10.2025
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Financial services
KŠB assisted in financing the iconic Alchymist Grand Hotel and Spa
KŠB has been providing long-term legal advice to J&T Bank in connection with debt financing for Czech entrepreneurs. One of the most recent transactions involved granting a loan to the Alchymist Grand Hotel and Spa, one of Prague’s most renowned boutique hotels, owned by Giorgio Bonelli, a prominent figure in the Italian business community in the Czech Republic.
