FAQ

Apartments: Land registry extract (ownership certificate – can also be downloaded online); Energy certificate; Floor plan of the apartment; Proof of citizenship of the buyer (copy of residence card, ID card or passport).

Houses: Land registry extract (ownership certificate – can also be downloaded online); Copy of cadastral plan; Energy certificate; Floor plans; Building permit and occupancy permit; For houses built before 1968, “Confirmation of construction before 1968.”; Proof of citizenship of the buyer (copy of residence card, ID card or passport).

Building plots: Copy of cadastral plan; Land registry extract (ownership certificate – can also be downloaded online) or cadastral plot number and cadastral municipality; Location information for the land (issued by the competent administrative department of the city or municipality); Secured access road (owned by the municipality, the state or registered easement); Conditions for connection to infrastructure, possibility of connection to water and electricity networks and city sewage (it is necessary and desirable to inquire with the competent authorities about the possibilities and costs of connection – this has proven to be very important information when making a decision to purchase land); Proof of buyer’s citizenship (copy of residence card, ID card or passport).

Construction land with a permit: Copy of cadastral plan; Extract from the land register (ownership certificate – can also be downloaded online) or cadastral plot number and cadastral municipality; Conditions for connection to infrastructure, possibility of connection to water and electricity networks and city sewage (it is necessary and desirable to inquire with the competent authorities about the possibilities and costs of connection – this has proven to be very important information when making a decision to purchase land); Construction act (Decision on construction conditions, Confirmation of the main project or Building permit); Project; Proof of citizenship of the buyer (copy of residence card, ID card or passport).

Agricultural land: Copy of cadastral plan (issued by the cadastral office of the competent city or municipality); Extract from the land register (ownership certificate – can also be downloaded online); Certificate of land use (issued by the competent administrative department of the city or municipality); Proof of citizenship of the buyer (copy of residence card, ID card or passport).

The taxpayer of real estate transfer tax is the acquirer of real estate. The transfer tax on all types of real estate (land, buildings and their parts) is paid at a single tax rate of 3%. The 3% real estate transfer tax is paid on the tax base for determining the real estate transfer tax.

The tax declaration is considered completed upon delivery of documents from notaries and courts, and the real estate tax payer is required to submit a form when reporting a real estate transaction only if the document has not been certified by a notary or issued by a court or public legal authority within its jurisdiction.

For certain real estate transactions in which suppliers appear as taxpayers in the value added tax system, value added tax is paid at a tax rate of 25% through the price of the real estate achieved on the market. For real estate to be subject to mandatory payment of VAT, two cumulative conditions must be met: 1. the supplier of real estate is an entrepreneur in the VAT system 2. it concerns the supply of real estate: a building or part of a building (including the land on which it is located) before the first move-in, i.e. if no more than two years have passed since the use, or if it concerns the supply of construction land. Any other supply of real estate carried out by an entrepreneur in the VAT system is generally taxed by real estate transfer tax, with possible exceptions prescribed by the VAT Act. A possible exception is the right to choose (opt) between paying real estate transfer tax and VAT. The option to choose VAT calculation is only possible in cases where the supplier of the real estate is a taxpayer in the VAT system, it is not a real estate for which there is an obligation to calculate VAT, but any other real estate, and the acquirer is again a person in the VAT system.

With the contract on mediation in real estate transactions, the mediator undertakes to try to find and connect with the principal a person for the purpose of negotiating and concluding a certain legal deal on the transfer or establishment of a certain right on real estate, and the principal undertakes to pay him a certain brokerage fee if that legal deal is concluded.

An agreement on mediation is not an agreement on the purchase and sale of real estate.