As of ount of deduction of interest paid off into the a mortgage mortgage otherwise that loan off an establishing deals design (hereinafter “loan”) accustomed resource of your own construction requires of the taxpayer or intimate family in the income tax ft was less about modern CZK 3 hundred,000 to the present CZK 150,100. The appropriate day getting deciding the newest restriction of one’s deduction try the new day from admission to the cadastre check in, perhaps not brand new go out of one’s achievement of loan agreement. The niche shall prove this go out because of the a certification issued because of the the new cadastral work environment. However, notice will likely be subtracted to a maximum of no tax legs. Lower than certain things, a beneficial taxpayer is therefore save so you’re able to CZK forty five,100 or CZK 22,five hundred a-year during the fees on a taxation rate out-of fifteen% (when applying the tax speed away from 23%, new quantity is CZK 69,100000 otherwise CZK 34,500). (more…)