Zdanění nemovitostí v České republice a Polsku
Real Estate Taxation in the Czech Republic and Poland

Summary/Abstract: This article in the full consent to its title is primarily focused on the comparison and the evaluation of the Czech and the Polish legislation in the real estate taxation. The confrontation in this area seems to be very desirable, particularly for the absence of the binding European regulation and for the similarity in the Czech and the Polish real estate taxation. The Czech legislation contains just one sole act regulating the real estate taxation but the polish one takes into the account differences between individual realties by using wider legal base. The article construction follows the relevant status quo by highlighting different hierarchical classification of the Czech and the Polish real estate.The majority effort was certainly focused on deep comparison of both systems of the real estate taxation, mainly by using the tax structural members. This method enables the proper analysis of this topic and the clarification of seemingly petty differences which could however, have very important impact on the practical execution of the taxation in both countries. The result of this article is the overall survey and the comparison of the real estate taxation in the Czech Republic and in the Republic of Poland. The conclusion provides possible reciprocal changes and improvements in the Czech and the Polish real estate taxation.

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