Act No. 586/1992 Coll. On Income Taxes

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(valid from January 1, 2015 to June 30, 2015)

586/1992 Coll.

ACT

Czech National Council

of 20 November 1992

the Income Tax

 

as amended by Act No. 35/1993 Coll. Act No. 96/1993 Coll. Act No. 157/1993 Coll., Act No. 196/1993 Coll.

Act No. 323/1993 Coll. Act No. 42/1994 Coll. consolidated by Law No. 75/1994 Coll.

Act No. 85/1994 Coll., Act No. 114/1994 Coll., Act No. 259/1994 Coll. Act No. 32/1995 Coll.

Act No. 87/1995 Coll., Act No. 118/1995 Coll., Act No. 149/1995 Coll. Act No. 248/1995 Coll., Act No. 316/1996 Coll.

Act No. 18/1997 Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No. 210/1997 Coll., Act No. 227/1997 Coll.

consolidated by Law No. 22/1998 Coll., as amended by Act No. 111/1998 Coll, Act No. 149/1998 Coll., Act No. 168/1998 Coll.

Act No. 333/1998 Coll, Act No. 63/1999 Coll, Act No. 129/1999 Coll., Act No. 144/1999 Coll., Act No. 170/1999 Coll.

Act No. 225/1999 Coll., Finding No. 3/2000 Coll. Act No. 17/2000 Coll, Act No. 27/2000 Coll., Act No. 72/2000 Coll.

Act No. 100/2000 Coll., Act No. 103/2000 Coll., Act No. 121/2000 Coll., Act No. 132/2000 Coll., Act No. 241/2000 Coll.

Act No. 340/2000 Coll., Act No. 492/2000 Coll. consolidated by Law No. 99/2001 Coll., Act No. 117/2001 Coll.

Act No. 120/2001 Coll., Act No. 239/2001 Coll., Act No. 453/2001 Coll., Act No. 483/2001 Coll., Act No. 50/2002 Coll.

Act No. 128/2002 Coll., Act No. 210/2002 Coll., Act No. 198/2002 Coll., Act No. 260/2002 Coll., Act No. 308/2002 Coll.

Act No. 575/2002 Coll., Act No. 162/2003 Coll., Act No. 438/2003 Coll., Act No. 362/2003 Coll. Act No. 19/2004 Coll.

Act No. 47/2004 Coll. Act No. 49/2004 Coll. consolidated by Law No 90/2004 Coll., as amended by Act No. 257/2004 Coll.

Act No. 280/2004 Coll., Act No. 359/2004 Coll., Act No. 360/2004 Coll., Act No. 436/2004 Coll., Act No. 562/2004 Coll.

Act No. 628/2004 Coll., Act No. 669/2004 Coll., Act No. 676/2004 Coll., Act No. 179/2005 Coll., Act No. 217/2005 Coll.

Act No. 342/2005 Coll., Act No. 357/2005 Coll., Act No. 441/2005 Coll., Act No. 530/2005 Coll., Act No. 545/2005 Coll.

Act No. 552/2005 Coll. Act No. 56/2006 Coll. Act No. 57/2006 Coll., Act No. 109/2006 Coll., Act No. 112/2006 Coll.

Act No. 179/2006 Coll., Act No. 189/2006 Coll., Act No. 203/2006 Coll., Act No. 223/2006 Coll., Act No. 245/2006 Coll.

Act No. 264/2006 Coll. Act No. 29/2007 Coll. Act No. 67/2007 Coll., Act No. 159/2007 Coll., Act No. 261/2007 Coll., Act No. 296 / 2007 Coll.

Act No. 362/2007 Coll., Act No. 126/2008 Coll., Act No. 306/2008 Coll., Act No. 482/2008 Coll., Act No. 2/2009 Coll., Act No. 87 / 2009 Coll.

Act No. 216/2009 Coll., Act No. 221/2009 Coll., Act No. 227/2009 Coll., Act No. 281/2009 Coll., Act No. 289/2009 Coll., Act No. 303 / 2009 Coll.

Act No. 304/2009 Coll., Act No. 326/2009 Coll., Act No. 362/2009 Coll., Act No. 199/2010 Coll., Act No. 346/2010 Coll., Act No. 348 / 2010 Coll.

Act No. 73/2011 Coll., the Constitutional Court No. 119/2011 Coll., Act No. 188/2011 Coll., Act No. 329/2011 Coll., Act No. 353/2011 Coll.

Act No. 355/2011 Coll., Act No. 370/2011 Coll., Act No. 375/2011 Coll., Act No. 420/2011 Coll., Act No. 428/2011 Coll., Act No. 458 / 2011 Coll., Act No. 466/2011 Coll.

Act No. 470/2011 Coll., Act No. 192/2012 Coll., Act No. 399/2012 Coll., Act No. 401/2012 Coll., Act No. 403/2012 Coll., Act No. 428 / 2012 Coll., Act No. 500/2012 Coll.

Act No. 503/2012 Coll . , Act No. 44/2013 Coll . , Act No. 80/2013 Coll . , Act No. 105/2013 Coll . , Act No. 160/2013 Coll . , Act No. 215 / 2013 Coll . , Act No. 241/2013 Coll.

Act no. 344/2013 Coll., legal action no. 344/2013 Coll., the Constitutional Court judgment no. 162/2014 Coll., Act no. 247/2014 Coll. and Act no. 267/2014 Coll.

 

Czech National Council passed the following Act:

 

 

§ 1

This Act incorporates the relevant provisions of the European Union 137) and adjusts

  1. a) tax on personal income,
  2. b) the tax on corporate income tax.

 

 

PART ONE

TAXATION OF INDIVIDUALS

 

§ 2

Payers of personal income

 

( 1) The income taxpayers individuals are individuals. Taxpayers are tax residents of the Czech Republic , or tax non-residents.

( 2 ) Taxpayers are tax residents of the Czech Republic , if they are in the Czech Republic is domiciled or habitually resident here . Tax residents Czech Republic have a tax obligation which applies both to income arising from sources in the Czech Republic as well as income from sources abroad.

( 3 ) Taxpayers are tax resident if they are not listed in paragraph 2 or to them under an international agreement . Non-resident taxpayers have a tax obligation , which applies only to income arising from sources in the Czech Republic ( § 22). Taxpayers who are on the territory of the Czech Republic reside for the purpose of study or treatment are tax resident and have a tax obligation , which applies only to income arising from sources in the Czech Republic , even if it is in the Czech Republic usually resides.

(4 ) Taxpayers generally staying in the territory of the Czech Republic are those who have spent at least 183 days in the calendar year , either continuously or in several periods , until the 183 days are counted each day of stay. Residing in the territory of the Czech Republic for the purposes of this Act, means the place where the taxpayer has a permanent home in circumstances from which one can infer his intention to remain in this residence.

 

§ 3

Subject to tax personal income

 

(1 ) The subject of the tax on personal income are

  1. a) income from employment ( § 6) ,

b ) income from self-employment (§ 7)

  1. c) income from capital (§ 8),

d ) income from rent ( § 9) ,

  1. e) Other income (§ 10).

(2) Revenues in paragraph 1 means the acceptance of cash or in kind made even exchange.

( 3 ) Non-cash income for income tax purposes, individuals appreciates

  1. a) under the law governing the valuation of assets ,

b ) as five times the value of annual performance , if the income is another benefit of the asset , the content of which is repetitive performance for

1) indefinite

2) human life or

3) more than 5 years.

(4) The taxes are not

  1. a) income derived

1) The acquisition of shares or units under the law regulating the conditions of transfer of state property to other persons,

2) issuance under the laws on restitution of property,

b ) loans or loans with the exception of

1) The income that the lender acquired from returning the loan or loan corrupt assignment of claims arising under this lease or loan, in the amount equal to the difference between the proceeds arising from the repayment of loans or loan and the price at which the claim was assigned,

2) The income accruing to the taxpayer who keeps tax records, the discount credit from the bill, which is covered by the claim,

c ) income from widening the scope or settlement of marital property ,

  1. d) income derived from the title of just satisfaction awarded by the European Court of Human Rights of which the Czech Republic is obliged to pay, or due to settle the matter before the European Court of Human rights by virtue of settlement or unilateral declaration of the government of which the Czech Republic agreed pay, 1c)
  2. e) income arising taxpayer referred to in § 2, paragraph 2, which helps out with chores abroad, or the taxpayer referred to in § 2, paragraph 3, which helps out with chores in the Czech Republic, for food and accommodation, if of income to meet basic social, cultural or educational needs (au pair)
  3. f) revenue generated by the transfer of assets between related persons in connection with the termination of agricultural agricultural business, if a person close to the agricultural business continues at least until the end of the third taxable period following the termination of agricultural activities agricultural entrepreneur transferring the property, with the exception of not continuing in operation reason of death; in violation of this condition are subject to income tax in the tax year in which the transfer of these assets has occurred and it is considered that the taxpayer is not in default when bringing a tax return or additional tax return and pay the tax no later than the day on which it is required to submit a tax return for the tax period in which this condition is not fulfilled,
  4. g) income from

1) The settlement of ownership dividing things according to the size of his or her share

2) the exchange of land during land consolidation under the law regulating landscaping, with the exception of the plot, which is a structure,

  1. h) the amount paid by health insurance by which the limit was exceeded regulatory fees and charges for drugs or food according to special regulations governing the limits of regulatory fees and charges for drugs or food
  2. i) income derived from the title of compensation granted to the International Criminal Court, the International Criminal Tribunal, or similar international judicial bodies that meet at least one of the conditions specified in § 145 paragraph. 1 of the Act on International Judicial Cooperation in Criminal Matters.

 

§ 4

Exemption

 

(1) shall be exempt from tax

  1. a) income from the sale of a house and the related land, or a unit that does not include commercial space other than the garage, basement or storage room, and related land if the seller had resided there for at least 2 years immediately before the sale; income from the sale of a house, a unit that does not include commercial space other than the garage, basement or storage room, and related land when it was selling resident immediately before selling for less than 2 years, and use the resulting funds to satisfy housing needs; Liberation of income accruing to spouses of their joint assets is sufficient that the conditions for his release has met only one of the spouses if the property to which it applies, or is not included in the assets of one of the spouses; exemption does not apply to income from

1) The sale of the immovable property, if they are or have been included in business assets, and up to 2 years following their removal from business assets

2) the future sale of the immovable property effected within 2 years from the acquisition of ownership rights to the immovable things,

3) The future of the immovable property effected within 2 years following their removal from the commercial property, although the purchase contract will be closed until 2 years after this acquisition or 2 years after that disposal of business assets

b ) income from the sale of immovable property not free under point a) , if the period between the acquisition of ownership rights to the immovable things and selling them for 5 years 5 years shortens the period during which these immovable shown to the deceased if the terms of sale of immovable property acquired by inheritance from the deceased , who was a relative in the direct line or husband, or the period during which the seller owned the land that was subject to exchange within land consolidation , sale of land acquired in exchange of land office , this time is counted into the period that runs from the disposal of the replacement property from commercial property; exemption does not apply to income from

1) The sale of the immovable property which is or within 5 years prior to the sale have been included in business assets,

2) the future sale of the immovable property effected within 5 years from the acquisition of title to immovable these things, even though the purchase contract will be closed until 5 years after this acquisition,

3) the future sale of the immovable property effected within 5 years following their removal from the commercial property, although the purchase contract will be closed until 5 years after such exclusion,

4) sales of construction law, unless established by law compliant building construction,

c ) income from the sale of tangible movable property , with the exception of the sale of

1) security,

2) a motor vehicle, aircraft or ships, but not exceeding the period between the acquisition and the sale for 1 year

3) movable property which is or 5 years before the sale was included in the business assets

d ) received compensation for material or non-material damage claim on property insurance, indemnity from liability insurance , filling out travel insurance ; exemption does not apply to

1) compensation for loss of income,

2) compensation for damage caused to property, which was included in trading assets for the activity that generated the income from independent activities at the time of the damage,

3) compensation for damage caused to property serving at the time of the damage to rent

4) the benefits of insurance liability in connection with the activities, which showed income from independent activities of the taxpayer,

5) compensation for damage caused by the taxpayer in connection with the lease,

e ) return on its reserves deposited in a special escrow account in a bank under the law regulating the provision for ascertaining the income tax , if it becomes a TV special escrow account ,

  1. f) income in the form

1) The price of the tender and similar prices from abroad, if the full amount donated by the beneficiary for the purposes specified in § 15 para. 1,

2) awards in the field of culture under other laws,

3) The price of the tender, the promotional contest or promotional draw, unless it is a consumer lottery, prices of sports competition with the exception of the price of competitive sport for taxpayers whose business activity is sports, and in the amount not exceeding 10 000 CZK ,

g ) income in the form

1) compensation received in connection with the correction of certain property injustices,

2) The consideration for the sale of things issued in connection with the correction of certain property injustices under the law on restitution of property; This exemption applies even in the case where the time between the acquisition and sale of immovable property were settled between the venturers dividing things according to the size of their holdings, or if the immovable property incurred units; exemptions do not apply to the case that is, or within 5 years prior to the sale have been included in business assets,

3) premium or contribution to a pension under other laws,

4) The interest of the government bond issued in connection with the rehabilitation proceedings on the axles of injustice,

h ) the income earned in the form of benefits or services from health insurance, pension insurance under the law regulating pension insurance, cash assistance to victims of crime under the law regulating the provision of financial assistance to victims of crime , welfare, benefit from the application of the instruments of state policy, employment and health insurance , proceeds of the policy of insurance pension in accordance with the law regulating pension savings and the performance of foreign mandatory insurance of the same kind; however, if the income in the form of a periodic pension, or a pension is exempt from the total of such income not exceeding the amount of the minimum 36násobku wage, which is in force on 1 January of the calendar year , for the taxable year in which , however, does not include the amount of the premium or contribution to a pension under other laws ,

  1. i) benefits for persons with disabilities benefit in material need, social service, welfare support, foster care benefits, with the exception foster parent remuneration, the contribution from the public budget and state benefit or contribution under other laws, including úmrtného a contribution to funeral under other laws or similar performance provided from abroad, income accruing to care for a family member or other person who is entitled to the care allowance under the law regulating social services, and to the amount of the contribution provided if such care is exercised by a natural person for which registration is required under the law regulating social services; But if it is about taking care of a person other than a close person is exempt from tax in the total monthly amount up to a maximum contribution for a person with IV. degree of dependence under the law regulating social services,
  2. j) income in the form of compensation efficiently, economically and evidently incurred expenses related to the donation and collection of blood and blood components, tissues, cells or organs, if such compensation is payable under other laws,
  3. k) income in the form

1) grants from the state budget, the budget of the municipality, the provincial budget, funding from universities, public research institution or a legal entity which performs high schools or colleges,

2) support or contribution by the foundation or association, unless the taxpayer who is a member or employee of such legal persons or next of kin and the taxpayer in the case of a taxpayer who is a member or employee of such legal persons or person close to the taxpayer in the form of income support or contribution granted exclusively to compensate for disability or social exclusion,

3) support or contribution by the trade unions,

4) non-monetary benefits or social assistance provided by the employer from the fund of cultural and social needs immediate survivors or social assistance closest surviving under similar conditions with the employer for whom the fund is not established,

  1. l) income

1) pension paid from pension insurance with state contribution pension from pension insurance and pension insurance for survival with the payment of pensions, and insurance on survival, death or survival and pension insurance, which is not defined period of their receipt ,

2) disability pension from pension insurance with state contribution to fixed-term disability pension for a specified period and single premium for a pension under the Act regulating additional pension savings,

3) other benefits of personal insurance, excluding one-off performance, surrender or surrenders, and pensions from pension insurance and endowment insurance, and insurance on survival, death or survival, pension insurance and supplementary pension savings, u which is defined by the period of their receipt, except as other income from personal insurance, which is not insurance coverage and does not constitute termination of the insurance contract,

m ) services provided to soldiers in the armed forces (alternative ) service 3 ) school pupils who are not soldiers in active service 3 ) , soldiers, reservists called to exercise and soldiers on active reserve voluntary under special legislation 3a ) )

n ) disciplinary remuneration paid to members of the armed forces and security forces under special legislation 3 ) severance by soldiers and members of security forces under special legislation 3 )

  1. o) in kind provided by the President under other laws and former President of the Republic pursuant to the Act governing the security of the President after leaving office,
  2. p) services provided in connection with the performance of volunteer services under the law regulating voluntary service ,

q ) the benefits of maintenance obligations ,

  1. r) income from transfer of shares for consideration in a business corporation with the exception of income from the transfer for consideration of a security if it exceeds the time between the acquisition and transfer of the paid period of 5 years; 5 years between the acquisition and transfer of shares corrupt shortens the period during which the taxpayer was a member of the business corporation before conversion business corporations; subject to the conditions specified in § 23b or 23c, 5 years between the acquisition and transfer of the paid share is not interrupted during exchanges of shares or conversion of business corporations; in the case of division of the shares in connection with his transfer to the paid period of 5 years between the acquisition and disposal of shares in corrupt business corporation of the same taxpayer does not cease when the division maintained the total amount of the share; exemption does not apply

1) income from the transfer of shares for consideration in a business corporation, it was acquired from the business assets of the taxpayer, within 5 years after the termination of its activities, which showed income from independent activities

2) income which derives from the taxpayer for consideration for future transfer of shares in a business corporation at the time within 5 years from its acquisition, although the agreement on transfer will be closed until 5 years after its acquisition,

3) future income from the transfer of shares for consideration in a business corporation acquired the business assets of the taxpayer, if the income from the transfer for consideration of gas in the 5 years after the termination of the taxpayer, from which he derives income from independent activities, even if the contract on transfer will closed until 5 years after the acquisition of the shares or the completion of this activity,

4) income from transfer of shares for consideration in a business corporation corresponding increase in purchase prices of the shares of members filling in equity, business corporations or acquisition of shares from another member, if úplatnému transfer occurred within 5 years from the performance or acquisition of shares,

  1. a) the contribution of an individual provided under the law regulating building savings and state support for building savings,
  2. t) subsidies from the state budget, the budget of the municipality, county, state fund, the National Fund, the Regional Council, support from the Wine Fund, allocated from the grant or contribution from the state budget, which is the expense of the state budget as of budgetary rules governing the grant or , Grant and contribution from the European Union, the acquisition of tangible assets, its technical improvements or to eliminate the consequences of natural disasters, with the exception of grants and contributions that are charged to income or loss under the Act governing accounting,
  3. u) the income earned by the acquisition of property to a unit that does not include commercial space other than the garage, basement or storage room, as compensation for releasing apartment or unit that does not include commercial space other than the garage, basement or storage room, and compensation (severance pay) for release apartment or unit that does not include commercial space other than the garage, basement or storage room, a prepaid user of this unit or apartment, provided that the taxpayer compensation (severance pay) used or used to satisfy their own housing needs within 1 year following the year in which compensation (severance pay) adopted; this income is exempt even if the amount corresponding to the replacement (for dismissal) incurred in the provision of housing needs within 1 year prior to its receipt; receipt of compensation (severance) notify the taxpayer to the tax authorities by the end of the tax period in which to accept it occurred; The same procedure is also income from the transfer for consideration of the rights and obligations of membership in the cooperative, provided in connection with such transfer will be canceled lease agreement for an apartment, apply if the taxpayer acquired the means to satisfy housing needs; The approach is similar to income from the sale of a house, a unit that does not include commercial space other than the garage, basement or storage room, including related land when it was selling resident immediately before selling for less than 2 years, and use the resulting funds to satisfy housing needs,
  4. v) income from the transfer for consideration of securities and income from shares per Unit of the cancellation of a mutual fund, the total taxpayer in a tax year shall not exceed the amount of CZK 100 000,
  5. w) income from the transfer for consideration of the security, if the period between acquisition and corrupt transfer of the security when the Transfer of a period of 3 years, and income per share per unit when canceling mutual fund, if the period between the acquisition of a unit sheet and the date of repayment period of 3 years; 3 years period between the acquisition and corrupt transfer of securities of the same taxpayer is not interrupted during mergers or acquisitions, mutual funds or closed-end mutual fund conversion to an open-ended mutual fund; exemption does not apply to income from the transfer for consideration of a security that is or has been involved in business assets, within 3 years from the completion of activity, which showed income from independent activities and capital income; exemption does not apply to income from the share attributable to participation certificate when canceling a mutual fund that has been or is involved in commercial property, within 3 years from the completion of activity, which showed income from independent activities; in the exchange of shares of the issuer for another share of the total nominal value of the same period of 3 years between the acquisition and corrupt transfer of securities of the same taxpayer does not break; A similar procedure for the exchange of shares, merger or division of the company, subject to the conditions specified in § § 23b or 23c; the exemption does not apply to income which derives from the taxpayer for consideration of future transfer of securities effected during the 3 years of the acquisition, and the future transfer for consideration of a security that is or has been involved in business assets, within 3 years from the completion of activities which showed income from independent activities, even if the purchase contract will be closed until 3 years after the acquisition or 3 years after the cessation of activity, which showed income from independent activities; similarly for income arising as a minority shareholder consideration when exercising the right of the main shareholder to purchase equity securities; in the case of the voucher, the period of 3 years instead of 5 years,

x ) income on debt write-offs during the reorganization or debt relief made ​​pursuant to the law governing insolvency,

y ) income from interest on overpayments caused by the tax , social security and income from penalties of overpaid premiums that competent health insurance company came after the deadline for a decision on the overpayment of premiums ,

  1. a) interest income of non-residents, which they receive from bonds issued abroad taxpayers based in the Czech Republic or the Czech Republic,

for) income acquirer units received in connection with the mutual settlement of the rent for the financing of repairs and maintenance of apartments, houses and units under the law regulating the transfer of some units of housing cooperatives,

zb ) the revenue generated in the form of legal deposit under a special legal regulation in the form of copyright and reproduction, the number of usual , taken in connection with the use of the subject of copyright and rights related to copyright

zc ) income arising as a substitute for the ministry was established by legislation or by decision of a public authority under other laws and income arising as a compensation for expropriation under other legislation

  1. W) foreign exchange earnings in exchange of money from an account in foreign currency, unless the bill included in the commercial property, excluding exchange rate gains on the exchange of money from an account in foreign currency on a European regulated market or a similar foreign regulated market, which trades in these currencies have taken place,

from) income from the acquisition of title to the matter on the basis of its transfer or assignment under the law regulating the transfer of ownership of some units of housing cooperatives, if the acquirer is authorized team member,

  1. FH) income from the acquisition of title to the family house or unit that includes a cooperative apartment or cooperative commercial space, which is a garage, basement or pantry, and does not include other non-residential premises, if the acquirer is a natural person who is a member of a housing cooperative, which is a tenant of this house or a unit owned by the cooperative and who himself or his legal predecessor contributed to its acquisition by the Member deposit,

zg ) income on cash payment upon conversion or exchange of company shares of the company to which the shareholder was entitled in accordance with the law governing the transformation of commercial companies and cooperatives, if it relates to

1) share, for which the period between the acquisition and the record date of conversion or exchange of company shares in a company exceeds a period of 3 years; exemption does not apply to a share which is or has been included in business assets, for a period of 3 years from the completion of activity, which showed income from independent activities

2) an interest in a society that period between the acquisition and the record date conversion company or exchange of shares a company has exceeded 5 years; exemption does not apply to the portion which is or has been involved in business assets, for a period of 5 years from the completion of activities which showed income from independent activities

zh ) compensation for expenses or subsistence allowance for subsistence expenses provided by the institutions of the European Union staff or seconded national expert to the effect of the institution of the European Union ,

zi ) income derived in the form of a tax bonus

zj ) remuneration , severance pay , retirement, pension contribution , in kind and expenses from the budget of the European Union Members or former Members of the European Parliament elected in the Czech Republic as well as provision and reimbursement of expenses from the budget of the European Union, the surviving spouse and dependent children in the event of death of a Member of the European Parliament elected in the Czech Republic ,

exp ) income under § 4a .

( 2) The period between the acquisition and sale pursuant to paragraph 1 . a) or b ) does not cease when the time between the acquisition and the sale was

  1. a) settlement between the co-owners of immovable assets divided according to the size of their holdings ,

b ) that arose in the house unit ,

c ) settlement of marital or

d ) the distribution of land.

(3) The exemption regularly paid pensions and pensions referred to in paragraph 1. h) does not apply if the total income under § 6 a partial tax bases pursuant to § 7 and 9 of the taxpayer in a tax year exceeds the amount of CZK 840 000. The revenue pursuant to § 6 for the purposes of this provision does not include income exempt, or income from which tax is withheld at a special tax rate if the proceeds in accordance with § 36 para. 7th

Ed.. Paragraph 3 shall not apply to financial years 2013 to 2015, according to Act no. 344/2013 Coll.

 

(4 ) Commercial property for income tax individuals for the purposes of income tax means the part of the taxpayer’s assets , which has been or is charged or is or was listed in the tax records . The date of disposal of certain components of the assets of the business assets of a taxpayer means the day on which the taxpayer of property of that folder or last charged it recently featured in the tax records .

 

§ 4a Relief gratuitous income

Exemptions gratuitous income

 

Since the tax on personal income is freed without charge income

  1. a) the acquisition of inheritance or legacy

b ) the appointed person of property

1) was allocated to the Trust Fund for the acquisition of death or

2) increase the assets of the Trust Fund for the acquisition of death,

c ) the acquisition of ownership rights to movable property, if the reciprocity and the person from whom the thing becomes , the

1) The authorized representative of a foreign state in the Czech Republic,

2) members of his family living with him in jointly managing the household,

3) any other person to whom belonged diplomatic privileges and immunities, and that was not a citizen of the Czech Republic,

d ) the acquisition of ownership of land or the establishment of an easement , if these revenues was based on the Land Office of land consolidation

  1. e) acquisition of ownership of land or shares in the land under the law regulating the property of the Czech Republic and its representation in legal relations is an organizational unit shall be obliged to transfer free of charge is a natural person,

f ) of the ministry of the apartment by the law regulating the transfer of ownership of some units of housing cooperatives ,

  1. g) arising as a gift received in connection with the activities, which showed income from independent activities, such as a promotional item bearing the name or trademark provider of this gift, which price does not exceed CZK 500,

h ) the acquisition of ownership rights to the unit , which does not include commercial space other than the garage , basement or utility room, if it is owned by a legal entity created in order to become the owner of the house with the units , a natural person who has title to the unit becomes ,

1) is a tenant of the unit,

2) is a member of the legal person and

3) participated or its predecessor participated in its cash or non-cash to buy a house with units

  1. i) a taxpayer resident in a Member State of the European Union or the state of the European Economic Area operating facilities for the care of stray or abandoned animals or for the care of individuals endangered species, if gratuitous income used for the operation of this device,
  2. j) the taxpayer, who by the end of the calendar year following its adoption demonstrably used to increase or change the qualification, study, treatment, social services or payment for the purchase of equipment for the disabled, as well as direct provision of such aids,
  3. k) for humanitarian or charitable purpose or public collections,
  4. l) the acquisition of property demonstrably used to finance the election campaign candidate for president under the law regulating the presidential elections, who will participate in the first round of elections,
  5. m) in the form of property benefit vydlužitele with grace borrow, borrower, loan or výprosníka when she obtain if the income is not income from employment, and if

1) it is the revenue from a relative in the direct line, side line when it comes to sibling, uncle, aunt, nephew or niece, husband, husband, child, child’s spouse, parents, husband or spouse parents

2) it is the income from the person with whom the taxpayer lived for at least one year immediately prior to the acquisition of gratuitous income households on common budget, and for this reason, taking care of the home, or was this person dependents,

3) it is an appointed person income from its assets allocated to the Trust Fund or which increased the assets of the fund, or other property that was allocated to the Trust Fund or to increase the assets of the fund by the person referred to in paragraph 1 or 2, or

4) in total income from those assets benefit from the same taxpayer in a tax year shall not exceed the amount of CZK 100 000,

  1. n) in the form of benefits provided for the operation of the zoo, whose operator holds a valid license under the Act regulating the zoo,
  2. o) in the form of benefits provided to individuals for the provision of public cultural services,
  3. p) unit owner in the form of reimbursement for the cost of managing the house and land

1) The owner of the other units in the same house, or

2) a person who becomes the owner of the newly established units in the same house.

 

§ 5

Tax base and tax loss

 

(1 ) The tax base is the amount by which the income accruing to the taxpayer in a tax year exceed the costs demonstrably incurred to generate, assure and maintain , if they continue in individual income pursuant to § 6-10 otherwise stated.

(2) For the taxpayer, which result in a tax period in parallel two or more types of income listed in § 6 to 10, the taxable amount is the sum of the tax bases identified by type of income using the provisions of paragraph 1

( 3 ) If, pursuant to accounting, tax records or the records of income and expenses exceed revenue expenditure referred to in § 7 and 9, the difference is a loss. The loss adjusted according to § 23 (hereinafter referred to as ” tax loss ” ) will reduce total partial tax bases as determined by the individual types of income specified in § 7-10 using the provisions of paragraph 1 This tax loss or portion thereof , which is not applicable to the taxation of income in the tax year in which it occurred , may be deducted from the total of partial tax bases as determined by the individual types of income specified in § 7-10 in the following tax years pursuant to § 34

(4 ) Income from employment paid by the taxpayer or the taxpayer received no later than 31 days after the end of the tax period for which they were obtained , are deemed to be paid or received in that tax period. Paid or received after 31 day after the end of the tax year are the income tax period in which they were paid or received advances and withheld income of the taxpayer shall be apportioned among the taxpayer’s tax liability until the tax year in which they are paid or received. A similar procedure is the tax base and in the records of income from employment.

(5) The tax base does not include exempt income and income for which it is stipulated that one tax is levied a special tax rate under § 36 of the separate tax base, if § 36, paragraph 7 or 8 otherwise. The tax base does not include income included in a separate tax base.

( 6) The income included in the tax base ( partial tax base ) in previous tax years , which was returned , will reduce income (revenue ) or increases expenses (costs ) in the taxable period in which to return it has provided that for its return there is a legal reason for a return of income is not recognized in the accounts or tax records of the taxpayer in determining the tax base ( partial tax base ) according to § 7 and 9 A similar procedure applies in the case of expenditure (costs) applied as expenditures ( costs) to generate, assure and maintain income , in violation of the conditions laid down for their use as expenses (costs ) to generate, assure and maintain income . If this is the amounts claimed as expenses (cost) in the previous tax periods for which there is a legal reason for their return to the recipient, increasing the amount of these income (revenue ) or reduce expenditures (costs ) or basis for the calculation of withholding for income from employment or benefits in the tax period when he retired legal grounds for their application , provided that the repayment was not recognized in the accounts or tax records of the taxpayer in determining the tax base ( partial tax base ) according to § 7 and 9 The income from operations included in previous tax years into partial tax base ( the base for the calculation of withholding tax ) for the repayment of which there is a legal reason can be reduced by the taxpayer’s income from employment in a calendar month , respectively . in the following calendar months in the taxable period in which to return it there . Revenue for the calendar month may be reduced only to the extent in which the taxpayer settled .

(7 ) For taxpayers with income under § 7 and 9 shall take into account stocks issued in the calendar year preceding the year in which it was launched . The same applies mutatis mutandis for other expenses necessarily incurred associated with the commencement of operations.

(8) The transition from bookkeeping to tax records shall be governed by Annex 2 to this Act .. The transition from the tax records for accounting is governed by Annex 3 to this Act.

(9 ) For taxpayers mentioned in § 2, the amount of a claim means the nominal value or the purchase price for the acquired assets and assignment of receivables acquired free of charge, a price determined at the date of acquisition under a special law on property valuation 1a). For taxpayers who are payers of value added tax , or they were at the time of the claim, the nominal value of the receivables is reduced by the amount of value added tax , if the fulfillment of their tax liability on the output.

(10) The difference between revenues and expenditures will increase by

  1. a) the amount of debt forgiven in addition to taxes, fees or other similar monetary payments, the debt of contractual penalties, interest and other similar sanctions, which ceased to exist otherwise than

1) fulfillment,

2) netting,

3) fusion rights with responsibilities in one person,

4) settlement,

5) The agreement, which replaces the existing debt debt a fresh equal value,

b ) the value of deposits which are an expense to assure and maintain income paid to taxpayers with income under § 7, which does accounting and expenses applicable under § 24, a taxpayer who is a connected person (§ 23), which keeps records, with excluding advances due consideration for the lease, if no statement of total debt in the tax year in which the advances were paid ,

  1. c) income arising taxpayer who keeps tax records, bills of which the claim is paid, the case of income which is taxable under § 3,

d ) the amount of the valuation of non-monetary deposit less the amount of the deposit that is paid to a member of its corporate business ,

e ) an amount equal to the difference between the existing debt and new debt lower values ​​arising from the agreement , which replaces the existing debt to new debt .

(11 ) The difference between income and expenditure is reduced by the amount of advances paid to taxpayers with income under § 7, which does accounting and expenses applicable under § 24, a taxpayer who is a connected person (§ 23), which keeps records, with the exception of advances due consideration for financial leasing , which increased the tax base pursuant to paragraph 10, in the tax year in which the total debt was settled .

 

§ 6

Income from employment

 

(1) Income from employment are

  1. a) filling in the form

1) income from current or former employment, service or member relationships and a similar proportion in which the taxpayer in the performance of work for the payer of income is required to comply with the orders of the payer,

2) The term gratification,

b ) revenues for the work

1) team member

2) shareholder limited liability company,

3) limited partner of a limited partnership,

c ) the remuneration

1) a member of a legal entity,

2) The liquidator,

d ) income received in connection with the current , former or future performance of the activity that generated the income referred to in points a) to c ) , regardless of whether they arise from a payer, in which the taxpayer is engaged in an activity that generated the income from employment or the payer , in which the taxpayer does not exercise this activity .

(2) A taxpayer with income from employment is designated as an “employee” payer of income as an “employer”. Employer is the taxpayer referred to in § 2. 2 or in § 17 para. 3, in which employees perform work according to his orders, even though the income for this work are under contract paid by a person domiciled or residing abroad. In terms of other provisions of the Act are as follows paid income deemed income paid by the taxpayer referred to in § 2 para. 2 or in § 17 para. 3. In the event that the employer reimbursements person domiciled or residing abroad, except for persons established or resident in another Member State of the European Union or the state of the European Economic Area, which is in the Czech Republic branch, whose business is arranging employment on the basis of an authorization under the law regulating employment, the amount is also included for mediation, it is considered income of the employee at least 60 % of the total payment.

(3) The income referred to in paragraph 1 shall mean regular income or lump regardless of whether it is legally entitled to them or not, whether it is from the employer receives the employee or other person and whether they are paid or credited to the good or lie in another form of performance carried out by the employer or on his behalf. Income also means the amount by which the payment of the employee to the employer for the performance provided, in addition to a unit that does not include commercial space other than the garage, basement or storage room, apartment or house in which the employee has resided for two years immediately prior to his purchase, lower than the price

  1. a) determined in accordance with the law governing the valuation of the property or the price charged by other persons ,
  2. b) set out in paragraph 6 in the case of provision of a motor vehicle to use for business and private purposes.

(4) Revenue billed or paid by the taxpayer as a separate tax base for taxation tax withholding by a special tax rate, if it is income under paragraph 1 arising under the contract for work, the total amount for the same taxpayer does not exceed the calendar month 10 000 CZK, and an employee at this taxpayer did not sign the tax declaration in accordance with § 38k paragraphs 4, 5 or 7, or if he fails to progress according to § 36 para. 7 or 8th

(5) gas-to-income referred to in paragraph 4 from abroad, the tax base (partial tax base) according to § 5 paragraph 2

(6) If an employer provides employees free to use the vehicle for business and private purposes, is considered as income of the employee an amount equal to 1% of the cost of the vehicle for each commenced calendar month providing vehicle. If it is a hired vehicle, starting from the entry price of a vehicle by the original owner, even in the event of a subsequent purchase of the vehicle. If the entry price does not include value added tax, for the purpose of this provision of the tax increase. If the amount that will be treated as income of the employee for each commenced calendar month providing the vehicle is less than 1 000 CZK, is considered the employee’s income, EUR 1 000 CZK. If the employer provides employees free of charge during the calendar month in succession more vehicles to use for business and private purposes, is considered the employee’s income an amount equal to 1% of the highest input costs of motor vehicles. If the employer provides employees free of charge during a calendar month multiple vehicles at the same time, it is considered income of the employee an amount equal to 1% of the total input prices of all motor vehicles provided for personal and business purposes. Input price of the vehicle for the purposes of this provision means the entry price referred to in § 29 para. 1 to 9

(7) For income from employment and are not subject to tax, except income, not subject to tax under § 3, 4, no further

  1. a) reimbursement of travel expenses provided in connection with the performance of activities that generated income from employment , up to the amount specified or allowed by special legislation 5 ) for the employees of the employer , which is listed in § 109 paragraph 3 of the Labour Code , as well as value free meals provided by the employer on business trips , other than a higher refund than states that special laws, are taxable income under paragraph 1 ,

b ) the value of personal protective equipment , clothing and footwear , detergents , cleaners , disinfectants and protective beverages provided to the extent determined by a special regulation , including the costs of maintaining personal protective and work equipment , clothing and footwear , as well as the value provided uniforms , including contributions to their maintenance , as well as the value of work clothes , designated by the employer to perform work , including a contribution to its maintenance,

  1. c) the amount the employee received an advance from the employer that is issued on behalf of, or the amount by which an employer pays employees proven expenses incurred by the employer of his as if it is spent directly by the employer,

d ) compensation for wear their own tools, equipment and items necessary for performance of the work of employees under the Labour Code ,

e ) the employer’s mandatory for setting and maintaining the working conditions for performance of the work specified in the legislation .

(8) are borne by the employer if the employee expenses (compensation) under paragraph 7 point. b) to d) a lump sum, those expenses as established in the amount of fee determined by special regulations or fee referred to in the collective agreement, in the internal regulations of the employer, in employment or other contract, provided that the amount of the employer fee was clearly based on the calculation actual expenditure. Same procedure in determining the employer fee in cases where there is a change in the conditions under which the fee was established. If it is a fee for using their own tools, equipment and items needed for the performance of an employee’s work that would otherwise be written off, shall be recognized only to the extent the employer applied a comparable depreciation of tangible assets in uniform depreciation in subsequent years depreciation.

(9) Since the taxes are, other than revenue referred to in § 4, the exempt

  1. a) non-monetary benefits expended by the employer to employee professional development activity related to non-monetary benefit of the employer or the employer spent on retraining of employees under other legislation regulating the employment 133), this exemption does not apply to income arising in this regard employees as wages, salary, reward or as compensation for loss of income, as well as other monetary benefits provided to employees in this context,
  2. b) the value of meals provided as a non-fulfillment of the employer to employees for consumption at the workplace or in the canteen hedged through other entities
  3. c) the value of soft drinks provided as non-monetary benefits from the Social Fund, the profit (income) after tax, or charged to expenses (costs) that are not expenses (costs) to generate, assure and maintain income for consumption by employers to employees in the workplace
  4. d) nepeněžní plnění poskytovaná zaměstnavatelem zaměstnanci nebo jeho rodinnému příslušníkovi z fondu kulturních a sociálních potřeb, ze sociálního fondu, ze zisku (příjmu) po jeho zdanění anebo na vrub výdajů (nákladů), které nejsou výdaji (náklady) na dosažení, zajištění a udržení příjmů, ve formě

1) použití zdravotnických, vzdělávacích nebo rekreačních zařízení; při poskytnutí rekreace a zájezdu je u zaměstnance z hodnoty nepeněžního plnění od daně osvobozena v úhrnu nejvýše částka 20 000 Kč za zdaňovací období,

2) použití zařízení péče o děti předškolního věku včetně mateřské školy podle školského zákona, knihovny zaměstnavatele, tělovýchovných a sportovních zařízení,

3) příspěvku na kulturní nebo sportovní akce,

  1. e) the benefits provided by employers to persons carrying on public transport for its employees and their dependents in the form of free or discounted tickets,

f ) income from activities carried out in the Czech Republic, the resulting income-tax payers individuals who are tax residents , employers are headquartered or domiciled abroad , if the time period associated with this activity does not exceed 183 days in any 12 month period consecutive , with the exception of income from

1) osobně a veřejně vykonávané činnosti umělce, sportovce, artisty nebo spoluúčinkující osoby a

2) činnosti vykonávané ve stálé provozovně,

g ) the value of non-monetary gratuitous performance provided from a fund for cultural and social needs according to relevant regulation , 6a ) for employers to which this Code does not apply , the value of non-monetary gratuitous performance provided under similar conditions of social funds or profits ( income) after taxation or charged to expenses (costs ) that are not expenses (costs ) to generate, assure and maintain income , up to an aggregate amount of CZK 2,000 per year for each employee ,

  1. h) peněžní plnění za výstrojní a proviantní náležitosti poskytované příslušníkům ozbrojených sil a naturální náležitosti poskytované příslušníkům bezpečnostních sborů podle zvláštních právních předpisů, 3) zvláštní požitky poskytované příslušníkům bezpečnostních sborů podle zvláštního právního předpisu a náhrada majetkové újmy podle zvláštního právního předpisu.
  2. ch) compensation for loss of income to the service provided by members of security forces under the law effective until 31 December 2005
  3. i) hodnota přechodného ubytování, nejde-li o ubytování při pracovní cestě, poskytovaná jako nepeněžní plnění zaměstnavatelem zaměstnancům v souvislosti s výkonem práce, pokud obec přechodného ubytování není shodná s obcí, kde má zaměstnanec bydliště, a to maximálně do výše 3 500 Kč měsíčně,
  4. j) mzdové vyrovnání vyplácené podle zvláštních předpisů ve výši rozdílu mezi dávkami nemocenského pojištění,
  5. a) compensation for loss of pension granted under the Labour Code for the period prior to 1 January 1989 and paid after 31 December 1992,
  6. l) příjmy za práci žáků a studentů z praktického vyučování a praktické přípravy,
  7. m) a special surcharge or additional charge for service abroad in foreign currency provided by special legislation soldiers and members of security forces 6e) posted in the units of multinational or international security forces outside the Czech Republic for work abroad,
  8. n) compensation pursuant to Decree No. 19/1991 Coll. application of labor and material security of workers in mining long unfit for the work to date, paid staff assigned or released on medical grounds for business risk, occupational disease, occupational injury or illness arising or deteriorating due to the work environment,
  9. o) income in the amount of CZK 500,000 provided by the employer as social assistance employees in direct relation to bridging the extremely difficult conditions due to natural disasters , environmental or industrial accidents in the territories in which it was declared a state of emergency , 65 ), provided that this revenue are paid from the fund for cultural and social needs of the social fund or similar conditions with employers , to which the Funds regulations cultural and social needs not covered or profits ( income) after tax or charged to expenses (costs ) that are not expenses (costs ) to generate, assure and maintain income
  10. p) the payment of the employer in the aggregate exceeding CZK 30,000 per year as

1) příspěvek na penzijní připojištění se státním příspěvkem poukázaný na účet jeho zaměstnance u penzijní společnosti, příspěvek zaměstnavatele na doplňkové penzijní spoření poukázaný na účet jeho zaměstnance u penzijní společnosti,

2) příspěvek na penzijní pojištění poukázaný ve prospěch jeho zaměstnance na penzijní pojištění u instituce penzijního pojištění, na základě smlouvy uzavřené mezi zaměstnancem a institucí penzijního pojištění, nebo na základě jinak sjednané účasti zaměstnance na penzijním pojištění, za podmínky, že byla sjednána výplata plnění z penzijního pojištění až po 60 kalendářních měsících a současně nejdříve v roce dosažení věku 60 let, a dále za podmínky, že právo na plnění z penzijního pojištění má zaměstnanec, a v případě smrti zaměstnance jiná osoba, kromě zaměstnavatele, který hradil příspěvek na penzijní pojištění, nebo

3) příspěvek na pojistné, který hradí zaměstnavatel pojišťovně za zaměstnance na jeho pojištění pro případ dožití nebo pro případ smrti nebo dožití, nebo na důchodové pojištění, a to i při sjednání dřívějšího plnění v případě vzniku nároku na starobní důchod, nebo invalidní důchod pro invaliditu třetího stupně, nebo v případě, stane-li se pojištěný invalidním ve třetím stupni podle zákona o důchodovém pojištění, nebo v případě smrti (dále jen “soukromé životní pojištění”), za podmínky, že výplata pojistného plnění je v pojistné smlouvě sjednána až po 60 kalendářních měsících od uzavření smlouvy a současně nejdříve v kalendářním roce, v jehož průběhu dosáhne pojištěný věku 60 let, že podle podmínek pojistné smlouvy není umožněna výplata jiného příjmu, který není pojistným plněním a nezakládá zánik pojistné smlouvy, a že je pojistná smlouva uzavřena mezi zaměstnancem jako pojistníkem a pojišťovnou, která je oprávněna k provozování pojišťovací činnosti na území České republiky podle zákona upravujícího pojišťovnictví, nebo jinou pojišťovnou usazenou na území členského státu Evropské unie nebo státu tvořícího Evropský hospodářský prostor a dále za podmínky, že právo na plnění z pojistných smluv soukromého životního pojištění má pojištěný zaměstnanec, a je-li pojistnou událostí smrt pojištěného, osoba určená podle zákona upravujícího pojistnou smlouvu, kromě zaměstnavatele, který hradil příspěvek na pojistné; dojde-li před skončením doby 60 kalendářních měsíců od uzavření smlouvy nebo před rokem, ve kterém pojištěný dosáhne 60 let, k výplatě pojistného plnění ze soukromého životního pojištění, jiného příjmu, který není pojistným plněním a nezakládá zánik pojistné smlouvy, nebo k předčasnému ukončení pojistné smlouvy, osvobození zaniká a příjmem podle § 6, ve zdaňovacím období, ve kterém k této skutečnosti došlo, jsou částky příspěvků na pojistné, které byly u pojištěného v roce výplaty nebo předčasného ukončení smlouvy a v uplynulých 10 letech od daně z příjmů ze závislé činnosti osvobozeny; toto se neuplatní v případě plnění, kdy došlo ke vzniku nároku na starobní důchod nebo invalidní důchod pro invaliditu třetího stupně nebo v případě, stane-li se pojištěný invalidním ve třetím stupni podle zákona o důchodovém pojištění nebo v případě smrti a s výjimkou pojistných smluv, u nichž nebude vyplaceno pojistné plnění nebo odkupné a zároveň rezerva, kapitálová hodnota nebo odkupné bude přímo převedeno na jinou smlouvu soukromého životního pojištění splňující podmínky pro daňové osvobození příspěvků zaměstnavatele; tento příjem není příjmem vypláceným plátcem daně z příjmů ze závislé činnosti; zaměstnanec je povinen oznámit svému zaměstnavateli nejpozději poslední den kalendářního měsíce, v němž změna nastala, že nárok na daňové osvobození příspěvků hrazených zaměstnavatelem za jeho soukromé životní pojištění zanikl,

  1. r) in kind provided under special laws 6g) representatives of state power and some state authorities and judges,
  2. s) náhrada prokázaných výdajů poskytovaná podle zvláštních právních předpisů 6g) představitelům státní moci a některých státních orgánů a soudcům, jde-li o

1) výdaje na leteckou dopravu při tuzemských cestách spojených s výkonem funkce (dále jen “tuzemská cesta”),

2) výdaje na dopravu při zahraničních cestách spojených s výkonem funkce (dále jen “zahraniční cesta”),

3) výdaje na stravování při tuzemských cestách,

4) výdaje na stravování a některé další výdaje při zahraničních cestách,

5) výdaje na ubytování při tuzemských cestách,

6) výdaje na ubytování při zahraničních cestách,

7) výdaje na přechodné ubytování v místě sídla orgánu, v němž vykonává funkci,

8) výdaje na odborné a administrativní práce,

9) výdaje na činnost průvodce nebo osobního asistenta,

10) výdaje na dopravu veřejnými hromadnými dopravními prostředky soudci při tuzemských cestách,

  1. t) obtained in the form of income compensation for wages, salary or remuneration or reduced pay or reduced pay for a period of temporary incapacity or quarantine pursuant to special regulations 47a), the minimum entitlement to a designated special legislation governing labor relations 47b)
  2. u) částky vynaložené zaměstnavatelem na úhradu výdajů spojených s výplatou mzdy a se srážkami ze mzdy zaměstnanci, s placením příspěvku na pojistné (připojištění) ve prospěch zaměstnance, jakož i částky vynaložené zaměstnavatelem na úhradu výdajů spojených s poskytováním nepeněžitého plnění zaměstnanci,
  3. v) příjem od téhož zaměstnavatele plynoucí zaměstnanci v podobě majetkového prospěchu při bezúročné zápůjčce až do úhrnné výše jistin 300 000 Kč z těchto zápůjček.

(10) Functional benefits are

  1. a) salaries and operational services provided in connection with current or former duties, the amount is determined by the law regulating wages and other requirements associated with the position of representatives of state power, bodies of some state judges and 138), with the exception of salary belonging to the President and payments related to the performance of its functions,
  2. b) the remuneration for the performance of functions and services provided in connection with current or former duties in

1) orgánech obcí a jiných orgánech územní samosprávy,

2) státních orgánech,

3) spolcích a zájmových sdruženích,

4) odborových organizacích,

5) komorách,

6) jiných orgánech a institucích.

( 11) functional enjoyment are not considered income to experts and interpreters , mediators and arbitrators collective disputes for activities performed under special regulations.

(12) Základem daně (dílčím základem daně) jsou příjmy ze závislé činnosti, s výjimkou uvedenou v odstavcích 4 a 5, zvýšené o částku odpovídající pojistnému na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti a pojistnému na veřejné zdravotní pojištění, které je z těchto příjmů podle zvláštních právních předpisů 21) povinen platit zaměstnavatel (dále jen “povinné pojistné”); částka odpovídající povinnému pojistnému se při výpočtu základu daně připočte k příjmu ze závislé činnosti i u zaměstnance, u kterého povinnost platit povinné pojistné zaměstnavatel nemá. Zaměstnancem, u kterého povinnost platit povinné pojistné zaměstnavatel nemá, se rozumí zaměstnanec, u něhož se odvod povinného pojistného neřídí právními předpisy České republiky, nebo zaměstnanec, na kterého se zcela nebo částečně vztahuje povinné zahraniční pojištění stejného druhu. Povinné pojistné se zaokrouhluje na celé koruny směrem nahoru. Při výpočtu základu daně podle věty první se při stanovení částky povinného pojistného nepřihlíží ke slevám nebo k mimořádným slevám na pojistném u zaměstnavatele a ani k jiným částkám, o které si zaměstnavatel snižuje odvody povinného pojistného.

(13 ) Where the income derived from foreign sources , the taxpayer referred to in § 2 paragraph 2 of the taxable income from operations in the country with which the Czech Republic has not concluded an agreement for the avoidance of double taxation , increased compulsory premiums under paragraph 12 and reduced the tax paid on the income earned abroad . If the activity that generated the income from activities carried on in a country with which the Czech Republic signed an agreement on avoidance of double taxation, the taxpayer referred to in § 2 paragraph 2 of the taxable income from activities performed in this state , plus the compulsory insurance pursuant to paragraph 12 ; such income can be reduced by the tax paid on that income in a country with which the Czech Republic signed an agreement for the avoidance of double taxation , and only to the extent that it has not been set off against the tax liability in the country according to § 38f in the immediately preceding tax year. In doing so, it must be a Unrelieved income tax , which is included in the tax base.

(14 ) Where the income derived from foreign sources , the taxpayer referred to in § 2 paragraph 2 of the taxable income from employment or for the function performed in the State with which the Czech Republic has not concluded an agreement for the avoidance of double taxation , less the tax paid on the income earned abroad . If the dependent activity or function performed in a state with which the Czech Republic signed an agreement on avoidance of double taxation, the taxpayer referred to in § 2 paragraph 2 of the taxable income from employment or the execution of the functions performed in that State; such income can reduce the tax paid on that income in a country with which the Czech Republic signed an agreement for the avoidance of double taxation , and only to the extent that it has not been set off against the tax liability in the country according to § 38f in the immediately preceding tax year. In doing so, it must be a Unrelieved income tax , which is included in the tax base.

(15 ) Income from employment by the employer settled in favor of the employee in the tax year and paid staff or received it after 31 January after the expiration of the tax period to the inclusion in the tax base pursuant to § 5, paragraph 4 shall be increased by compulsory insurance , which was on such income at the time of settlement shall pay the employer .

(16 ) pension institutions for the purposes of this Act, a financial services provider authorized to operate pension schemes , regardless of its legal form, which is

  1. a) operated on the principle of the funded operations,
  2. b) established for the purpose of providing retirement benefits outside of compulsory pension system 136) based on a contract basis or otherwise agreed to participate in pension insurance, and performs the activity and the resulting
  3. c) povolen a provozuje penzijní pojištění v členském státě Evropské unie nebo státě tvořícím Evropský hospodářský prostor a podléhá dohledu příslušných orgánů v tomto státě.

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