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Tax questionnaire for individual income tax

If we prepared your tax return in previous year, than you do not need to fill out the sections marked with ‘(only changes)’ if the information remains the same.

Please provide the name, příjmení, rodné příjmení (případně ostatní příjmení), RČ, adresu pobytu v ČR – z občanky, kontaktní telefon. Pokud budete zasílat potvrzení o zdanitelných příjmech ze zaměstnání a informace zde uvedené jsou aktuální, nemusíte tyto informace rozepisovat, postačí uvést pouze kontaktní telefon a číslo účtu. (only changes)

Please provide the bank account number, or alternatively, the address for the delivery of any tax refund. (only changes)

SELF-EMPLOYED - provide tax identification number.(only changes).

 

1. You will submit the tax return in person at the registry of the tax office.

2. You will submit the tax return electronically in XML format – you have access to a data mailbox, electronic signature, citizen identity, bank identity, etc.

If you have access to a data box (in czech - "datová schránka"), you are obligated to submit your taxes electronically at all times! Failure to comply may result in a fine.

3. Submission of the tax return electronically, which we will submit on your behalf to the tax office – you will deliver a confirmation of submission with your handwritten signature to the tax office within 5 days.

4. By granting a power of attorney. We will submit the tax return to the tax office on your behalf. You will receive a confirmation of the tax return submission via email, and you will not need to deliver anything to the tax office in person. This service is charged at 99 CZK.

(only changes)

 

Please provide the address of your registered place of residence as of today. If your residence was at a different address on December 31, please specify that as well.

If you are a tax non-resident, in most cases, a person is considered a non-resident if they stay in the Czech Republic for less than half a year or are in the Czech Republic for the purpose of studying or receiving medical treatment. Please provide your passport number.

If you are a tax resident of the Czech Republic, you must also include income from other countries in your tax return.

Disabled person (jakého stupně)?

ZTP-P card, In this context, ZTP-P stands for "Zdravotní postižení", which is a type of card for people with disabilities in the Czech Republic?

Kids Send information about the children, but only if the child bonus is not claimed by the other parent and the child lives with you in the same household – name, surname, birth identification number or date of birth, ZTP (severe disability).

You will provide:

  • If the second parent is employed, you will provide a confirmation from the second parent's employer stating that the tax relief is not being claimed.
  • If the second parent is not employed, it is necessary for the second parent to fill out a declaration – we will send you the declaration upon request if needed.
  • You will provide a confirmation of study if the child is 18 years old.


Did your spouse earn less than CZK 68,000 per year? and at the same time cares for a child under 3 years old.

  • Your spouse can provide the ZTP/P card if she have one.
  • Your spouse must fill out the 'spouse's declaration' – we will send the declaration to you upon request.
  • If a wedding took place during the previous year, please provide the wedding date.

These types of income are not considered as the income of the spouse:

  • Parental allowance
  • Social assistance benefits and care allowance
  • Scholarship
  • Increase in pension for incapacity
  • State contributions to pension insurance and to building savings
  • Refund of income tax for the previous period.
  • Social support benefits


Confirmation of donations, issued on your name,

Confirmation of amounts paid for pension insurance, life insurance

Confirmation of assets assigned for the benefit of a long-term investment product.

Confirmation of paid premiums for long-term care insurance.

Resolution on the suspension of the enforcement.

Confirmation of interest from a loan provided for housing needs

potvrzení o zaplacené úhradě na odborné vzdělávání,

potvrzení o darování krve.

Please send a confirmation from the employment office regarding the period of registration as a job seeker.

Provide confirmation of taxable income from all employers that you had during the previous year. Employers issue these confirmations upon request within 10 days. If the tax return is filed ONLINE (data box or electronic signature is NOT required), a copy sent to you by email from the employer will suffice.

Send a summary of rental income paid in cash or deposited into the your bank account during the relevant tax period (tax period is previous year).

If your lease agreement specifies rent and utilities such as energy, cleaning, water, gas, and heating, and you settle these utilities with the tenant once a year, returning or receiving any overpayment/underpayment, than only the agreed amount of rent is considered as your income. Additionally, include the repair fund in the rent if the tenant pays it to you.

Informations about any other incomes which u had during taxable period. For example incomes from - sold stocks, sold car, sold house, receieved dividends, interests, incomes from other countries, ect.e.g. interest from loans, sold car (after 1 year of ownership, the car is exempt from tax and does not need to be reported for tax purposes), sold apartment or house, income from abroad, sale of stocks, dividends, etc. Some income does not need to be reported for tax purposes if it meets the conditions for tax exemption. You can also list these incomes for us if you are unsure whether they are tax-exempt.

These incomes must be reported to the tax office.

In the case that you meet the conditions for the exemption of income from the sale of real estate, which you have used or will use within the legally prescribed period to secure your own housing needs.

The information below is intended only for self-employed individuals (OSVČ) - freelancers, businessman, businesswoman, ect.

Please provide:

  1. List the activities you are engaged in as part of your business . (only changes)
  2. Income Received in Cash / Bank Account in the Relevant Tax Year: Include all income received in cash or deposited into your bank account within the fiscal year. You need to account for any deductions related to receivables and payables. This may include commissions or fees that intermediaries deduct from your earnings before transferring the remaining funds to your account. For example, this applies to services such as Uber, Bolt, Slevomat, Groupon, etc. Example: If your earnings are CZK 10,000, but the intermediary deducts a fee of CZK 1,000, leaving CZK 9,000 deposited into your account, the total income reported for tax purposes is the full amount of CZK 10,000.

 

If you are claiming your actual expenses, which you incurred in your business, proceed to the next point. This point does not apply to you. We recommend that all foreigners contact our professionals and describe their personal situation.

In the tax return, it is usually common to use the flat-rate expenses established by law. These expenses are determined as a percentage of your income. If you are engaged in multiple activities, you must separate your income accordingly.

For example, if you have an e-shop, which uses a 60% expense deduction, and at the same time, you provide services as an electrician and plumber, which uses an 80% expense deduction, you would need to separate your income into two amounts. One amount would be for the 80% expense deduction and the other for the 60% expense deduction.

  • flat-rate expense 80 % For income from agricultural production, forestry and water management, and from income from trade and craft activities, such as carpenters, masons, plumbers, electricians, butchers, and other professions, for which a flat-rate expense percentage is issued... . ..
  • flat-rate expense 60 % for income from businesses such as e-shops, shops, hotels, restaurants, hair salons, etc.
  • flat-rate expense 30 % For income from rental of property included in business assets
  • flat-rate expense 40 %  For other income from self-employment – this includes, for example, income from lawyers, tax advisors, activities based on copyright law, or various independent professions such as athletes, actors, writers, journalists, translators, sculptors, experts, insolvency administrators, etc.

If you are unsure about your category, please call us immediately, and we will assign your activity to the necessary categories. Tel. 736 126 710

SReal expansesthat you had in your business. It will be necessary to provide: bank statements, invoices, receipts for income and expenses, payment schedules, invoice offsets, payroll records for employees, and other expenses incurred throughout the year.

Actual expenses are worth using only if you had more actual expenses from your activity than the amount of the flat-rate expanse.

Note: A separate charge will be applied by our company for processing the records related to actual expenses, according to the price list for 'tax records, non-VAT payer,' see: www.m-ucetnictvi.cz

If you maintain this record yourself, it will be sufficient to provide the results from the records.

  • Are you switching this year from flat-rate expenses to actual expenses, or vice versa?
  • You are switching to a flat-rate tax with 3 tax tarifs depending on your income. I. Tarif - income up to 1 mil CZK; II. Tarif - income between 1-1,5mil CZK; III. Tarif - income up to 2 mil CZK,
  • Do you have a collaborator to whom the expenses and incomes will be redistributed?
    incomes and expenses (only changes)
  • Was there a loss reported in previous years that you want to offset?
  • Do you employ persons with disabilities?
  • Did you make advance payments for income tax to the tax office?

 

  1. Please specify the health insurance company. Note: Did you change your health insurance company during the year? (only changes)
  2. Please send an overview of the paid advance payments. If you have business as secondary activity (secondary activities are mentioned in point 4. ) and you do not make advance payments, do not send the overview. It will be sufficient to state that no advance payments were made.
  3. If you are a foreigner, please provide the variable symbol assigned to you by the health insurance company. If your variable symbol is different from your personal identification number, please also specify it. (only changes)
  4. If your activity is considered secondary, please provide the duration of the period during which you were employed, sick leave as a self-employed person, entitlement to an invalidity pension or old-age pension, military service, entitlement to parental allowance, entitlement to maternity pay or sick leave due to pregnancy and childbirth, care for another person, or the length of your studies.
  5. "For the correct calculation of the advance payments for insurance for this year, please specify if there has been a change from secondary to primary activity or vice versa. Alternatively, indicate if you have terminated your self-employment (OSVČ) or switched to a flat-rate tax.  (only changes)
  1. Please send an overview of the paid advance payments from the Czech Social Security Administration (ČSSZ), the document can be downloaded at the following address: https://eportal.cssz.cz/web/portal If you have your business as secondary activity and you do not pay advance payments, than. it is sufficient to state that the advance payments were not made.
  2. Please provide the variable symbol assigned to you by the Czech Social Security Administration (ČSSZ). (only changes)
  3. If you are registered with the Czech Social Security Administration (ČSSZ) in Prague, please provide the ČSSZ code or the account number to which you pay social insurance. (only changes)

  4. Have you registered for voluntary sickness insurance with the Czech Social Security Administration (ČSSZ)? Please provide the variable symbol for sickness insurance. (only changes)

  5. If your activity is considered secondary, please provide the duration of the period during which you were employed, sick leave as a self-employed person, entitlement to an invalidity pension or old-age pension, military service, entitlement to parental allowance, entitlement to maternity pay or sick leave due to pregnancy and childbirth, care for another person, or the length of your studies. (only changes)
  6. "For the correct calculation of the advance payments for insurance for this year, please specify if there has been a change from secondary to primary activity or vice versa. Alternatively, indicate if you have terminated your self-employment (OSVČ) or switched to a flat-rate tax. (only changes)