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Taxation aspects of real property ownership and transfer with a special focus on the ownership of flats in comparison with Austrian law
Buchtová, Ivona ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
The purpose of my thesis is to analyse the taxation of ownership and the transfers of real estate property with regards to the ownership of flats. I will also examine the Austrian legal regulation through most of the taxes and I demonstrate differences between Czech and Austrian legal order. Paradoxically, both Czech and Austrian legal orders have historical and territorial connections. The thesis is composed of eight main parts. Chapter I gives an overall comment on the legal situations in both countries. In Chapter II, the essential terms relevant to my thesis are outlined. This chapter is divided into two subchapters. The first subchapter analyses terms concerning real estate property and the second subchapter explores terms regarding taxes. Chapter III pays close attention to the bill of the new Civil Code which is currently being discussed in Parliament in the Czech Republic. Chapters IV to VII focus on particular taxes which refer to ownership and transfers of real estate property. Chapter IV examines real estate tax and is subdivided into three parts. In the first subchapter, I explain Czech legal regulation and in the second subchapter Austrian legal regulation. The third subchapter includes a theoretical summary of both previous subchapters where I evaluate the differences of both legal...
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Investments in real property through the funds of collective investment
Galusová, Marianna ; Kotáb, Petr (advisor) ; Dřevínek, Karel (referee)
29.11.2012 3:21 [Abstrakt AJ.docx] Summary Investments in real property through funds of collective investment The present diploma thesis focuses on collective investment funds of the kind that may be established under current Czech law, and on their investments into real estate. Real property in general is a popular investment target. However, such investments need not necessarily take a direct form, as there are options for indirect investment available in today's environment - one of which is investing by way of collective investment funds. The particular appeal of this form of investment lies in the numerous advantages which it offers to investors, and which would not be available to them individually; for the potential founders of collective investment funds, the attractiveness of collective investment schemes stems from the tax benefits associated with them. Over the past few years, legislation in the Czech Republic in the area of collective investment, in spite of its relatively short history, has been developing briskly, and it is interesting to observe how Czech laws in this field are still in flux. The primary objective of the present thesis is to describe and evaluate the various options for real estate investments by way of Czech collective investment funds. It is divided into eight separate...
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Investments in real property through the funds of collective investment
Galusová, Marianna ; Kotáb, Petr (advisor) ; Dřevínek, Karel (referee)
29.11.2012 3:21 [Abstrakt AJ.docx] Summary Investments in real property through funds of collective investment The present diploma thesis focuses on collective investment funds of the kind that may be established under current Czech law, and on their investments into real estate. Real property in general is a popular investment target. However, such investments need not necessarily take a direct form, as there are options for indirect investment available in today's environment - one of which is investing by way of collective investment funds. The particular appeal of this form of investment lies in the numerous advantages which it offers to investors, and which would not be available to them individually; for the potential founders of collective investment funds, the attractiveness of collective investment schemes stems from the tax benefits associated with them. Over the past few years, legislation in the Czech Republic in the area of collective investment, in spite of its relatively short history, has been developing briskly, and it is interesting to observe how Czech laws in this field are still in flux. The primary objective of the present thesis is to describe and evaluate the various options for real estate investments by way of Czech collective investment funds. It is divided into eight separate...
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Taxation aspects of real property ownership and transfer with a special focus on the ownership of flats in comparison with Austrian law
Buchtová, Ivona ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
The purpose of my thesis is to analyse the taxation of ownership and the transfers of real estate property with regards to the ownership of flats. I will also examine the Austrian legal regulation through most of the taxes and I demonstrate differences between Czech and Austrian legal order. Paradoxically, both Czech and Austrian legal orders have historical and territorial connections. The thesis is composed of eight main parts. Chapter I gives an overall comment on the legal situations in both countries. In Chapter II, the essential terms relevant to my thesis are outlined. This chapter is divided into two subchapters. The first subchapter analyses terms concerning real estate property and the second subchapter explores terms regarding taxes. Chapter III pays close attention to the bill of the new Civil Code which is currently being discussed in Parliament in the Czech Republic. Chapters IV to VII focus on particular taxes which refer to ownership and transfers of real estate property. Chapter IV examines real estate tax and is subdivided into three parts. In the first subchapter, I explain Czech legal regulation and in the second subchapter Austrian legal regulation. The third subchapter includes a theoretical summary of both previous subchapters where I evaluate the differences of both legal...
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Investment in Real Estate: Prague Case Study
Cheremnykh, Anna ; Johnson, Aaron (advisor) ; Schwarz, Jiří (referee)
This paper analyzes the influence of several factors on rental and purchase price of Real Estate in Prague. The idea is that purchase and rental price could be influenced by different factors. To make a decision about "buy to rent" investment it is necessary to consider both sides. The aim is to conduct thorough analysis to find out whether differential factors exist, and if so, what they are. The comparison of these factors and their separated effects helps to understand the total effect on potential profitability and to make right decision about attractive properties for "buy to rent" investment. The paper serves to inform investors who are making decisions about investment properties.
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