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
8.8.2025
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News
Project Financing of a Strategic Logistics Complex in Nymburk
KŠB provided legal advice to Facility Develop Group in securing two separate financings granted by Trinity Bank. The funds will be used for the development and expansion of a large logistics park in Nymburk, which is of key importance to the infrastructure of the entire Central Bohemian Region.
5.8.2025
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News
Legal Advisory to Japanese Group Ushio on the Acquisition of a Division of ams-OSRAM
The KŠB team, led by partner Dagmar Dubecká and attorney Jana Guričová, provided legal advisory to Japanese company Ushio Inc., a global leader in semiconductor technologies and specialized lighting for the automotive and industrial sectors, in connection with its acquisition of the Entertainment& Industrial Lamps segment from the Austrian-based ams-OSRAM Group, a company with over a century of history.
