Tady bude překlad...
Every company or every person can be the owener of every property in Czech Republic. Each from the both variants have each own "plus" and "minus".
If you buy the property like a company
+ The costs for the purchase of property are tax deductible
+ The costs for repair are tax deductible
+ Against income paymentr from the rent can also be applied costs
+ Sales can be solved through the sale of company or shares of the company
+ Can be VAT certified
- The initial investment is amortized in accordance with statutory tables for many years
- Same holds true for the evaluation of property
- In the sale, when the recipient of the price is a company, the income payments is taxed
To buy property as an individual
+ Rental income, irrespective of the amount, is advantageously taxed
+ Upon the sale of the perperty you don' t pay taxes after certain time
- It's more difficult to applicate of complex tax for the costs from maintenance and refurbishment
- VAT reclaimable
The cost of ownership of properties in the Czech Republic can be summarized in three points.
- Cost of ownership (tax)
- Costs, wich are associated with maintenance and operations
- Management costs
The amount of the tax for a real property is determined by law and depends on the location and other parameters. The deadline for payment of the tax on immovable property, or its first installment, usually ends on June the 1st. The tax calculation is comparatively complicatedand therefore it performs financial institute and sends annually to property owners slip with an amount for payment, which is the exact amount of tax.
In the real estate where you are the only, or one of the two owners, you determine the maintenance costs alone, or by mutual agreement. When you buy an apartment or investment apartment in a building where there is more owners, it has to legally exist so-called owners' association. It consequently determines the amount of payments to fund repairs and operating funds. It is important to be informed about these costs before you discuss to buy he property, they can differ in hundreds percents.
Management of the property where you owned can be carried by yourself, or through specialized companies like our company. For larger residential complexes with multiple owners a specialized company or real estate agency usually administeres the building. In relation to the scope of services the prices range from a few hundred crowns per housing unit to several thousand crowns a month.