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Excerpt from the law 586/1992 Coll

Natural person

§15

 (1) The value of gratuitous transaction could be deducted from the tax base … if the aggregated value of the gratuitous transactions in a tax year exceeds 2% of the tax base or is at least 1000 CZK. …. In total it is possible to deduct a maximum of 15% of the tax base.

 

Legal person

§ 20

(8) The value of gratuitous transactions could be deducted from the tax base … if the value of the gratuitous transactions is at least 2000 CZK. …. For tangible or intangible property is the value of the gift at the most the carrying value of the tangible asset (§ 29 paragraph 2) or the value shown in the books under a special legal regulation 20) in other asset. In total it is possible to deduct a maximum of 10% of the tax base reduced pursuant to §34.

 

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