Tax | Personal income tax
Breakthrough in the Holding Period Test? Court Backs FIFO Principle for Fractional Property Shares
In this article, we highlight an important judgment of the Regional Court in Ostrava (Case No. 25 Af 16/2025-43) addressing the application of the holding period test (časový test) for personal income tax exemption on the sale of a fractional real estate share (spoluvlastnický podíl) when individual shares were acquired sequentially over time.
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6 min read
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November 26, 2026
