Decree No. 127/2018 Coll.
Effective from: 1 January 2019
The Decree No. 127/2018 Coll. published on 28 June 2018 amends the implementing legislation on the Real Estate Acquisition Tax. The amendment updates the basic prices and changes guidelines and calculations of the guidance values of real estates. The guidance values represent the value of real estates according to the tables which are used as a simplified comparative model for valuation.
Existing calculation of guidance values is based on the method of the indirect comparison, therefore it uses particular coefficients to fix basic prices in order to compare standard and assessed real estates. Newly, this calculation will be set on surcharges and deductions, which make the differences better assessed. The amendment thus removes the deviations between the comparative tax value for the real estate based on the guidance values and on the expert opinion.