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Declaration of the Building Owner: Contents and When You Can File It

Published 12 October 2026

A declaration of the owner (prohlášení vlastníka) divides a building into units under Section 1166 ff. of the Czech Civil Code, Act No. 89/2012 Coll. Signing it does not create the units. Ownership passes only upon registration (vklad) in the katastr nemovitostí (Czech Land Registry) under Act No. 256/2013 Coll. Always check the statutory requirements in the current wording of the law, and prepare your documents before you file.

Summary

  • The declaration of the building owner (prohlášení vlastníka budovy) is the basis for dividing a building into units; it is governed by Section 1166 ff. of the Civil Code, Act No. 89/2012 Coll.
  • Ownership passes only upon registration in the katastr nemovitostí (Czech Land Registry). The Land Registry may not decide earlier than twenty days after notifying the owner (Act No. 256/2013 Coll.).
  • The average registration time is roughly twenty-two days, but this is only an indicative figure.
  • The checklist in this article is a working aid, not a list of statutory obligations; what is binding is the wording of the law and the Land Registry's requirements.
  • In a transformation project, preparing the declaration belongs to the legal gate; you move to the next phase only with confirmed figures.

What is a declaration of the building owner?

The declaration of the owner is a unilateral legal act by which the owner decides to divide a building into units. The legal framework is in Section 1166 ff. of the Civil Code, Act No. 89/2012 Coll. Unlike a contract, it does not need a counterparty. That is why, for an apartment building with a single owner, it is the usual route to creating units that can be transferred separately.

It is important to distinguish between signing and legal effect. Ownership passes only upon registration in the katastr nemovitostí (Czech Land Registry). Until then, the building remains legally unchanged and the units cannot be sold separately.

When can the declaration be filed?

The conditions under which the declaration may be made are set out in the Civil Code, Section 1166 ff. Before filing, read the current wording of these provisions on the zákony pro lidi portal and assess whether your building meets them. For buildings with a more complicated history, for example several owners, liens or unregistered entries, we recommend obtaining legal advice in advance.

From the project's point of view, the practical question is decisive: is the legal status of the building clean, and does the documentation match reality? The answer comes from the extract from the Land Registry (výpis z katastru nemovitostí) and a review of the documents, which we handle in the legal gate of the transformation.

Contents of the declaration: what to verify in the law

The list of mandatory elements of the declaration is set by law, not by this article. Draw up the content according to Section 1166 ff. of the Civil Code, Act No. 89/2012 Coll., and the current requirements of the Land Registry, which are reflected in the Land Registry Act No. 256/2013 Coll. and the office's established practice.

As a general rule, the document must identify unambiguously what is being divided and must be consistent with the data in the Land Registry. In practice, it pays to watch three areas:

  • consistency of description – units must be described identically in the text, the tables and the plans,
  • consistency of figures – floor areas and calculations must tie in with the documentation and any expert report,
  • consistency with the Land Registry – details of the owner, the building and the land must match the register entry.

Always derive the method of calculating co-ownership shares directly from the text of the law and have it checked by a lawyer or an expert. Do not adopt a general rule without verifying it.

Working checklist of documents

The following list is not a statutory list. It is a working aid you can use during preparation; verify before filing which documents the law and the Land Registry specifically require.

  • Current extract from the Land Registry – ownership, liens, easements (věcná břemena) and other entries.
  • Plans and documentation of the as-built condition – floor plans, areas, and the layout of units and common parts.
  • Calculation of co-ownership shares – a clear table whose total and input data can be checked.
  • Expert report (znalecký posudek) – if the calculation or valuation relies on one; it must be consistent with the declaration.
  • Documents on affected third-party rights – for example liens or tenancies; whether anyone's consent is needed should be assessed legally.
  • Documents for the registration application – check the requirements for attachments and the fee with the competent Land Registry office.

If you are unsure about the scope, the Audit a plán (Audit and Plan) service will review the legal and documentation side before the costs become fixed.

Step by step up to registration

  1. Verify the legal status – Land Registry extract, liens, easements, tenancies, any enforcement proceedings or insolvency.
  2. Compare reality with the documentation – the plans must match the actual state of the building.
  3. Define the units and common parts – based on the plans and the survey.
  4. Calculate the shares – including a check of the total and consistency of areas.
  5. Draw up the declaration – in line with Section 1166 ff. of the Civil Code, Act No. 89/2012 Coll.
  6. Resolve third-party rights – where the division of the building affects them.
  7. File the registration application – with the competent Land Registry office.
  8. Registration proceedings – under Act No. 256/2013 Coll., the Land Registry may not decide earlier than twenty days after notifying the owner. The average registration time is roughly twenty-two days.
  9. Registration and the ability to sell – once registered, you can deal with the units.

The average time stated is indicative; if the application has defects, the proceedings may take longer.

Where proceedings most often become complicated

The Land Registry assesses the application under Act No. 256/2013 Coll. and according to whether the document complies with legal regulations and the entries in the register. The specific grounds for suspending or terminating proceedings always follow from the law and from the office's assessment. In preparation, we therefore recommend checking the risk areas in advance:

  • unclear or inconsistent description of units,
  • discrepancies in figures between the declaration, the table of shares and the plans,
  • differences between the data in the document and in the Land Registry,
  • unresolved third-party rights to the building,
  • incomplete attachments to the application.

Every correction after a request from the office costs time, so it is cheaper to check the documents before filing. You can also find basic answers in the frequently asked questions.

The declaration within the transformation gates

The declaration is not the goal but a tool. The typical difference in value between selling a building as a whole and selling it unit by unit is +20–40%, but the exact figure is determined only by a feasibility study of the specific building. The declaration alone guarantees nothing; it merely makes it possible to sell the units.

The project passes through three gates: legal, permit and sales gate. Preparing the declaration belongs to the legal gate, and you move to the next phase only with confirmed figures. The whole process is described on the Jak to funguje (How it works) page. The Audit and Plan delivers its output within six weeks. If you are considering dividing your building, you can contact us.

The tax implications of a future sale of units vary according to the owner's situation, for example the holding period and use for housing. Verify them with the Financial Administration (Finanční správa) or a tax adviser.

Frequently asked questions

When do the units come into existence after the declaration is filed? +

Only upon registration in the katastr nemovitostí (Czech Land Registry). Neither signing the declaration nor filing the application creates them. Under Act No. 256/2013 Coll., the Land Registry may not decide earlier than twenty days after notifying the owner.

How long does registration of the declaration in the Land Registry take? +

The average registration time is roughly twenty-two days. This is an indicative figure; if the application has defects, the proceedings may take longer.

Do I need an expert report for the declaration? +

Whether you need one in your case should be verified against the law and the Land Registry's requirements. If you rely on a report in your calculation, it must be consistent with the declaration and the plans.

Where can I find the statutory requirements for the declaration? +

In Section 1166 ff. of the Civil Code, Act No. 89/2012 Coll. Always rely on the current wording of the law, not on the summary in this article.

Does the declaration also deal with tax on the sale of units? +

No. The tax implications of a sale vary according to the owner's situation. Contact the Financial Administration (Finanční správa) or a tax adviser.

Sources

This article is for information only and is not legal advice. Reviewed 12 October 2026.

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