On 19 November 2019, it was announced in Collection of Laws an amendment to Act No. 447/2015 Coll., on local fees for development. Pursuant to this act, the subject of the development fee is understood as a building construction in the municipality that is included:
- in a valid building permit authorising the construction;
- in a notification of the building office of the reported construction;
- in a final decision on the authorisation of the construction before its completion;
- in a final decision on additional building permission.
For the sake of clarity, the tax base for the development fee extends and clarifies, while introducing what will not be counted in the fee base, for example, a balcony or loggia. Complemented are the provisions of the development fee administrators, such as that the municipality as a tax authority of the fee will be competent to send a challenge to a taxpayer to communicate the area of the floor space of the above ground part of a building according to its use. Among other things, the definition of rooms and floor space is amended. The amendment also responds to uncertainties in the calculation of the development fee, particularly in cases when after the issuance of the building permit there was another change in the construction before completion.
For reasons of transparency it is suggested that in a generally binding regulation the development fee administrators identify the method of disclosure of information, both of the yield of the development fee, and of its use.
The Act comes into force on 30 November, 2019.
