Taxation aspects of real property ownership and transfer with a special focus on the ownership of flats in comparison with Austrian law

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..