Pravidla DPH a jejich vliv na realitní trh

Significant amendments to the Value Added Tax Act were adopted in 2025. This thesis uses qualitative research based on semi-structured interviews with tax advisors of development companies to determine the impacts of VAT payer status and legislative changes on the real estate development market in the Czech Republic. The thesis identifies developers’ approaches to VAT payer status and sets the key factors that determine whether VAT registration is advantageous for a developer or not. A secondary objective is to determine how the new rule of becoming a VAT payer after exceeding a turnover of CZK 2,536,500 affects developers’ business strategies and their potential efforts toward tax optimization. The thesis further focuses on changes to the rules for applying VAT to supplies of real estate and points out the challenges that the new regulations have introduced into developers’ business practices. The research results show that the changes in the rules for becoming a VAT payer have the most significant impact on smaller development entities. While large developers consider VAT liability a standard part of business, smaller entrepreneurs often try to avoid it. The thesis identifies the strategies used by development entities in relation to tax optimization and demonstrates how the development sector is adapting to the new legislative conditions.