Finanční a daňové aspekty hypoték

Abstract

Financial and Tax Aspects of Mortgage Credit Summary The mortgage credit is quite popular, and many people use it to make their dreams of a new condo or villa come true. The events in the mortgage markets of neither the United States of America nor the other Member States of the European Union had any significant influence on the Czech mortgage market, which means that people in the Czech Republic continue to use mortgage credits however not so often. The dissertation is divided into four parts. The first part provides general information about the historical evolution, the relevant legislation and the main requirements for the mortgage credit. The second part deals with the main financial issues surrounding mortgages, particularly in light of the financial crisis and with the legal conditions for the potential nationalization of banks in the Czech Republic in mind. The third part deals with the tax issues related to mortgages. This final part is divided into three chapters. The basic characteristics of the main Czech taxes are described in the first chapter. I then consider the interest payments relating to the mortgage credit that can be deducted in some circumstances from an individual's income tax payments. The fourth part collects my conclusions and thinks about potential amendments to the current...