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Communication of the Ministry of Finance

Communication on photovoltaic power plants relating to real estate tax; information on the termination of validity of the Instruction D-336

  • On 10 June 2010 the Ministry of Finance published a communication on photovoltaic power plants relating to real estate tax on their website (http://cds.mfcr.cz)

The Ministry of Finance states that photovoltaic panels or bands located on buildings are not independent constructions and buildings are to be taxed in the standard way according to the type of use thereof.

According to the Ministry, if structures bearing photovoltaic panels are located in a free area and relatively easy to remove or movable, they cannot be considered to be real-estate and are not subject to real estate tax.

  • The Ministry of Finance published information on the termination of validity of the Instruction D-336 on 21 June 2010

Effective 1 July 2010, in connection with a change in the Administrative Fees Act implemented by Act No. Act no. 227/2009 Coll., which amended certain acts in connection with the adoption of the Basic Registers Act, the exemption from administrative fees is to be cancelled provided the application is filed electronically with a guaranteed signature.

It results from the aforementioned that proceedings commencing from 1 July 2010, when an act is required and executed via remote access and attached with the electronic signature (based upon the qualified certificate issued by the accredited provider of certification services), shall be subject to the payment of an administrative fee according to the relevant rate schedule.

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