Daňová optimalizace při nákupu, rekonstrukci a prodeji nemovitostí

Abstract

This thesis discusses tax optimisation in purchasing, reconstruction, and subsequent selling of properties in the Czech Republic. Its principal objective is to evaluate the tax-related implications of each manner of realisation of such transactions, indicating which variant leads to highest net income. This work is based on the analysis of legal regulations and academic literature, alongside which it synthesises pertinent findings and their corresponding applications in the practical section. Moreover, a case study of an exemplary apartment unit is introduced as a key method for comparison of various types of subjects and their resulting tax burdens. Another constituent aspect of this work is the comparison of one-off and repeated investment activity. The findings show that the factors most affecting final profits are namely the selection of legal forms, value-added taxation, and the scale of the given realised transaction. Furthermore, it is shown that an inadequately selected method may lead to significant increases in tax burdens. Stemming from the conducted analysis, this work formulates specific recommendations and limitations which may help investors effectively tailor their activities, concurrently minimising tax-related risks.