Transakční náklady spojené s převody nemovitostí

Abstract

The topic of the thesis is the costs arising from real estate transactions in the Czech Republic. The aim of the work is to analyze these costs on practical example. By transaction costs are meant all relevant costs, which may arise during real estate transactions, especially the administrative fees, fees for preparing the contract, the fee for the safekeeping of the purchase price, real estate agent fees, advertising costs, expert opinions, geometric plan, the property transfer tax and income tax, a recently also the cost of preparing an energetic label certificate. Theoretical part deals with the legislative provisions relevant for the chosen topic and describes the aspects of real estate auctions in the Czech Republic, such as ownership, real estate register, tax issues and property evaluation. Furthermore, the various costs are described in detail and the types of transaction costs are listed. The practical part deals with two study cases. First is the comparison of costs of real estate transaction with and without using an agent. The aim of this part is to verify the hypothesis, which says that “selling of the real estate through an agent is for the seller more expensive then direct transaction.” Second case deals with comparison of transactional and administrative prices during a certain period, such as the basis of the property transfer tax. The aim of this part is to verify the hypothesis which says: “The actual administrative cost is in the case of the assessed real estate’s group higher than the purchase price for which they were sold and so increases the transaction cost, i.e. the property transfer tax They aim of the work was achieved, first hypothesis has been confirmed, the second was confirmed partially. In the conclusion of the work is the assessment of the results and the proposal for evaluation praxis.