Integrace daně dědické a daně darovací do daní z příjmů
Integration of Inheritance Tax and Gift Tax into Income Taxes

Summary/Abstract: The main objective of the article is to analyze the new system of taxing of income in the form of gifts and inheritance which takes effect from 1 January 2014. The inheritance tax and the gift tax (which are currently separate taxes) are going to be subordinated to the Income Taxes Act. After a brief description of the history of gift and inheritance taxation in the Czech Republic (incl. predecessors), the article describes the main causes of such approach and what will be general effects of this change; the other important part is devoted to the main principles on which the new system is built.

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