You may be wondering…

• When is a gift between partners tax-exempt?

• What does “shared household” mean under the law?

• How can you prove it to the tax office?

• Could the office tax the gift even if we live together?

Clients ask me…

Does the exemption apply to partners too?
Yes – but only if you can prove that you’ve lived together in a shared household for at least one year and cared for each other.

What exactly is a “shared household”?
It’s not just about living at the same address. You must show that you share living expenses and that your cohabitation has the nature of a family relationship.

How can it be proven?
Common evidence includes a joint lease agreement, joint bank accounts, utility bills, shared children, or witness statements from neighbors and family.

Gifting between partners in a nutshell

• Spouses – always exempt.

• Unmarried partners – exempt only if living together in a shared household for at least one year.

• Proof required – must show real cohabitation and care.

• Risk of taxation – if evidence is insufficient, the gift is treated as from a “non-relative.”

Main risks and mistakes

1. Thinking a shared address is enough. It isn’t – the tax office demands more.

2. No contract or documents. For valuable gifts, a written gift agreement is essential.

3. Failure to prove cohabitation. The tax office may require clear proof.

4. Gifting soon after moving in together. If less than a year has passed, the exemption doesn’t apply.

Step-by-step process

1. Draft a gift agreement. Even between partners – it protects both sides.

2. Confirm the length of cohabitation. Must be at least one year.

3. Prepare evidence. Lease agreements, bank statements, invoices, witness statements.

4. If you cannot prove a household, expect the gift to be taxed as income.

Real-life example

A client gifted his long-term partner CZK 1.5 million to buy a flat. Because they had lived together for more than five years and shared a bank account, the gift was tax exempt.
Another client wanted to gift his girlfriend a car shortly after moving in together. Because they hadn’t lived together for a year yet, she had to declare the gift in her tax return and pay tax.

Why to be cautious

For gifts between partners, proving cohabitation is more complicated than for married couples. If the evidence isn’t strong enough, the tax office will tax the gift. This isn’t ill will – it’s simply the law requiring strict proof.

Lawyer’s recommendation

• If you live together, keep evidence of shared expenses and household.

• For higher-value gifts, always use a written agreement.

• Don’t assume “it’s obvious we live together” – the tax office wants clear documentation.

Checklist:
☑ We’ve lived together for more than a year
☑ We share a household and expenses
☑ We have evidence (contracts, accounts, witness statements)
☑ We draft a written agreement for valuable gifts

FAQ

Is the exemption the same for partners as for spouses?
Yes, if you prove cohabitation in a shared household for at least one year.

Is a permanent address enough?
No, you must also prove shared living expenses.

What if the tax office doesn’t accept the exemption?
The gift is treated as from a non-relative – if over CZK 15,000, it is subject to income tax.