Increase in the limit for the use of flat-rate tax

Taxation of expats

The Ministry of Finance of the Czech Republic has submitted a tax package ( here ), where, among other things, it proposes to increase the threshold for...

| 4 min read |

Withholding tax on employment income from third parties

Taxation of expats

In judgment no. 29 Af 83/2018-102 of January 2022, the Regional Court in Brno dealt with a dispute regarding additional assessment of personal income tax on...

| 4 min read |

Obligation to report employment of a citizen of Ukraine to the Labour Office of the Czech Republic

Taxation of expats

Employers must report the employment of a Ukrainian citizen under temporary protection.

| 3 min read |

Changes to the issuance of blue cards

Taxation of expats

The Blue Card is a residence permit for highly skilled foreigners. High qualification is defined as duly completed education or higher vocational training...

| 4 min read |

ETIAS – a new system for foreigners without visa requirements

Taxation of expats

The European Travel Information and Authorization System – ETIAS , is a new EU system applicable to third-country nationals exempted from the visa...

| 4 min read |

Exemption of income spent on own housing and deduction of mortgage interest in tax return

Taxation of expats

The Czech Income Tax Act offers taxpayers a relatively wide range of exemptions from personal income tax on the sale (transfer) of immovable property. One of...

10 min read |

Personal Income Tax Return 2021

Taxation of expats

As the time to submit the 2021 tax return draws near, we would like to bring you an overview of the most significant changes that the year 2021 has brought...

| 8 min read |

The deadline for submitting the personal and corporate income tax declaration for the year 2021 is set on 1 April 2022

Taxation of expats

As of 15 February 2022, an online form of the personal income tax return for the 2021 tax year can be found in the application for Electronic Submissions to...

| 5 min read |

Current conditions for entry into the Czech Republic and subsequent residence for citizens of Ukraine

Taxation of expats

In view of the current events in Ukraine, we have prepared a brief overview of important information regarding the legal residence of Ukrainian citizens in...

| 6 min read |