Determining the Tax Residency of Individuals

The General Financial Directorate has published methodological guidance on determining the tax residency of individuals. The material explains how to proceed when assessing tax residency under Czech legislation as well as under double taxation treaties. It focuses on the interpretation of key criteria for determining tax residency (e.g. centre of vital interests, place of residence or habitual abode) and complements them with practical examples. 
The information is available at this link. 

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