Hello, please advise. my husband and I will divorce. How best to deal with the following situation, please? We want an unquestionable divorce, we will agree on everything. We half own an apartment in Prague and a house in Říčany. The apartment will be mine in the future. The house will be the husband's. The situation is more complicated - the apartment (what I will have) is acquired before the marriage the share ½ me and ½ husband (cadastral office Prague). The house is SJM in Říčany (Cadastral Office Prague-East) - it will have a husband. Both are worth approximately CZK 5 million. The apartment has a slightly higher value (approximately CZK 7 million), but the husband does not want to pay the difference. How to best deal with this situation for tax purposes? I assume that a jointly owned apartment ½ and nelze cannot be resolved within the divorce? So we plan to sign a gift contract for a jointly co-owned apartment before the divorce (my husband gives me his ½) - the gift would still be within the lasting marriage and I would become the sole owner of the apartment. Then we will resolve the divorce and within the Agreement on the settlement of the SJM before the divorce in the event of an uncontested divorce, it will be stated that the house in Říčany will belong exclusively to the husband (he is now in the SJM). So my husband will have a house, I will have an apartment with the children. Both are comparable in price and no cash payments will take place between us. Is our approach correct and what are our tax obligations? Will we pay income tax or real estate transfer tax in the case of a gift contract with an apartment (before divorce) or in the case of a house (as part of a divorce settlement? ) about a free transfer? Regards Latuske