Tax package and income taxes
Taxation of expatsIn December 2020, we informed you about the intended amendment of the Income Tax Act, which brings a number of significant changes. In the course of the...
Application of exchange rates in the light of a judgment of the Supreme Administrative Court
Taxation of expatsThere are many investment opportunities at present, which are open not only for a selected group of persons, but basically for everyone already, in the world...
Specification of super-gross wage in case of foreign insured persons
Taxation of expatsSince 1 January 2019, an amended stipulation of article 6 paragraph 12 of the income tax act has been in operation, which affects calculation of the tax base...
Super-gross salary and foreign insured persons in 2019
Taxation of expatsOn January 1, 2019 a new important amendment to the Act on Income Tax came into force, and it impacts the calculation of the super-gross salary. According to...
Work permits for temporary work assignments
Taxation of expatsIf workers (foreigners) conduct their main activity in a member state of the employer’s main office, and at the same time do not wish to enter the Czech...
Taxation of foreign sportsmen in the Czech Republic
Taxation of expatsOne of the main criteria for determining the extent of tax liability in personal income taxes in the Czech Republic (hereinafter “CR”) is the specification...
Taxation of foreigners citizens
Taxation of expatsThe obligation to pay income tax in the Czech Republic does not arise only for the citizens of the Czech Republic (Czechia) but also for foreigners who have...
Time for personal income tax return comes again
Taxation of expatsAs every year, the due dates for the yearly income tax return for natural persons are approaching. Therefore, we would like to bring to your attention the...
Novelties in the personal income tax for the year 2017 and 2018 – part 2
Taxation of expatsBased on amendments of the income tax act passed last year and in the year before last, a number of changes are occurring for the taxable period of the year...