Holding-period test

Indicative explanation of the Czech holding-period test on securities sales — not tax advice.

In Czech personal-tax context, the “holding-period test” usually means a minimum holding time after which sale proceeds may be exempt from personal income tax (subject to other statutory conditions).

In practice track each lot’s acquisition date and the sale date. Under FIFO, one sale can mix lots with different holding periods.

Rules and limits can change. Investiv only helps you keep an overview; confirm filing decisions with an advisor or the statute.