REALWorld Law

Sale and purchase

Taxation of share deals

Which taxes are relevant/which transaction costs will be incurred when buying real estate via the shares in the owning company (share deal) and how are the transaction costs shared between the buyer and seller?

Czech Republic

Czech Republic

The costs of the transaction depend on the specific details, including the type of company (limited liability company, joint stock company etc), its size, the value of its assets etc.

Costs include:

  • Legal expenses
  • Notarial expenses
  • Fee for the registration of changes in the commercial register where applicable

Each party usually bears its own legal costs. Notarial expenses and registration expenses are often split by agreement of the parties.