Act No. 586/1992 Coll. On Income Taxes

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(Effective from 1 January 2014 to 31 December 2014)

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 .

and Law No 344/2013 Sb .

 

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 ) longer than 5 years.

(4) The taxes are not

1. a) income derived

1 ) the acquisition of shares or units in accordance with the law regulating the conditions for the transfer of state property to other persons ,

2 ) the release under the law governing the restitution of property ,

b ) loans or loans with the exception of

1 ) the income that the lender acquired from returning the loan or credit corrupt assignment of receivables 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 for which the claim was referred ,

2) income accruing to the taxpayer who keeps tax records from the discount of bills of credit, which is covered by 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)

f ) revenue generated by the transfer of property 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 year following the termination of agricultural agricultural business transferring these assets with the exception of not continuing the activities of due to death , in violation of the terms 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 additional tax returns and pay tax at the latest by the date on which it is obliged to submit tax return for the tax period in which this condition is not fulfilled ,

1. g) income from

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

2 ) the exchange of land with land arrangements under the law regulating landscaping, with the exception of land , which is a building

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 by way 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 Law on International Judicial Cooperation in Criminal Matters ,

j ) the benefit

1 ) vydlužitele borrow at interest-free ,

2 ) the borrower , loan,

3 ) výprosníka when she obtain .

 

§ 4

Exemption

 

(1) shall be exempt from tax

1. a) income from the sale of a house and related property , or a unit that does not include commercial space, and related property , if the seller had resided there for at least two years immediately prior to the sale ; income from the sale of a house , unit, which does not include commercial space or ownership interest , and related property, if the seller had it resident immediately before the sale for less than 2 years , and use the resulting funds to meet the housing needs ; liberation of income accruing to spouses of their joint property , it is sufficient that the conditions for his release met only one of the spouses , if the property to which it applies , is not or was not included in the assets of one spouse , the exemption does not apply to income from

1) The sale of a house or unit that does not include commercial space, or if they were included in the assets of an activity that generated the income from self-employment , within 2 years of their retirement from business assets

2 ) the future sale of a house or unit that does not include commercial space, or ownership interest , and related land effected within 2 years from the acquisition of ownership rights to the building or unit that does not include commercial space,

3 ) the future sale of a house or unit that does not include commercial space , which was achieved within 2 years from the decommissioning of commercial property , even if the purchase contract will be up to 2 years after the acquisition or after 2 years from the 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 the commercial property

2 ) the future sale of the immovable property effected within 5 years from the acquisition of title to such immovable things , even if the purchase contract will be up to 5 years after the acquisition ,

3 ) the future sale of the immovable property effected within 5 years of their retirement from business property , even if the purchase contract will be up to 5 years after such withdrawal;

4) The sale of construction law , unless the law established building compliant structures

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

1 ) security,

2 ) a motor vehicle , aircraft or vessel shall not exceed the time between the acquisition and sale for 1 year

3 ) movable property that is, or within 5 years before the sale was included in trading 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 to property that was included in the assets of an activity that generated the income from self-employment , at the time of the damage ,

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

4 ) the benefits of insurance against liability for damage caused in relation to the activity that generated the income from self-employment , 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 tender price and similar prices from abroad, if the full amount donated to the recipient for the purposes specified in § 15, paragraph 1,

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

3) the tender price of advertising advertising competition or prize draw, unless it is a consumer lottery, prizes of sports competitions, except the price of sporting events for taxpayers, which is a sports business activity, in an aggregate 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 legislation on the restitution of property, this exemption applies even if , when the time between the acquisition and sale of immovable things were settled between the co-owners rozdělením matter the size of their shareholdings or If the immovable created units ; exemptions do not apply to any matter which is or within 5 years before the sale was included in trading assets

3 ) the 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 grievances ,

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 except foster parent remuneration , contribution from public funds and state benefit or allowance 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 care allowance under the law regulating social services, provided in the above post , if this care is exercised by a natural person for which registration is required under the law regulating social services, however, if they care about the other person than kin , is exempt from tax monthly contributions up to a maximum amount of benefits to people with IV . degree of dependence under the law regulating social services ,
2. j) income in the form of compensation effectively, efficiently and demonstrably incurred expenses related to the donation and collection of blood and its components, tissue, cells or organs, if such compensation is provided under other legislation,
3. k) income in the form

1 ) grants from the state budget, municipal budget , provincial budget , funding from universities, public research institutions or legal person who carries out high schools or colleges ,

2 ) support or contribution by the foundation or association , unless it is the taxpayer who is a member or employee of the legal person , or a person close to that taxpayer , and in the case of a taxpayer who is a member or employee of the legal person , or kin that taxpayer income in the form of support or contribution provided solely 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 of the fund cultural and social needs immediate survivors or social assistance earliest surviving under similar conditions with the employer for whom the fund is not established ,

1. l) income from

1) pensions paid from the pension insurance with state contribution, pensions 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 set period and a single premium for a pension under the Act governing the supplementary pension saving,

3) other benefits of life insurance, excluding one-off performance, or surrender and surrender of pensions and pension insurance for survival, for insurance on survival, death or survival, of the supplementary pension insurance and pension savings, for which is defined by the period of their receipt, with the exception of other income from personal insurance, not insurance benefit and does not constitute a termination of an 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 ,

r ) income from transfer of shares in a business corporation with the exception of income from the transfer of securities , if the period between the acquisition and transfer for 5 years 5 years between the acquisition and transfer of shares is reduced by the period during which the taxpayer was a member of the business corporation before the conversion of business corporations , subject to the conditions specified in § 23b or 23c , 5 years between the acquisition and transfer of shares does not cease when the exchange of shares or the conversion of a business corporation , the exemption does not apply to

1 ) income from transfer of shares in a business corporation if it has been taken out of the assets of the taxpayer , within 5 years after the termination of its activities that generated income from self-employment ,

2 ) income that goes to the taxpayer of the future transfer of shares in a business corporation or the transfer of additional interest in a transformed team in time within 5 years from purchase, even where the transfer will be closed until 5 years after the acquisition,

3 ) future income from the transfer of shares in a corporation acquired the business of the taxpayer’s business assets if the income from the transfer of gas during the 5 years from the completion of the activities that generated income from self-employment , the taxpayer , even if the transfer agreement will be concluded after 5 years after the acquisition or the completion of this activity ,

4 ) income from transfer of shares in a business corporation corresponding increase in the share of a member filling in favor of equity trading corporation, or the acquisition of shares from another member if the transfer occurred within five years of the entry into or performance ,

1. a) the contribution of an individual provided by law regulating construction savings and state aid 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 ownership of the unit, which does not include commercial space, as compensation for the release unit, which does not include commercial space, and compensation (severance pay ) for the release unit, which does not include commercial space, paid by the users of this unit , provided that the taxpayer compensation (severance pay ) use or uses to satisfy its 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 at the time 1 year prior to its receipt , receipt of compensation ( severance ) shall notify the taxpayer to the tax until the end of the tax period in which to receive it happened; same procedure is also income from the transfer for consideration of the rights and obligations of membership in the cooperative , if in connection with such transfer will be canceled lease agreement for an apartment, apply if the taxpayer acquired the means to meet the housing needs ; approach is similar to income from the sale of a house , unit, which does not include commercial space, or ownership interest , including related land , if it were resident seller immediately prior to the sale for less than 2 years , and use the resulting funds to meet the housing needs
4. v) interest income of non-residents , which they receive from bonds issued by foreign taxpayers registered in the Czech Republic or the Czech Republic ,

w ) income from the sale of securities , if the period between the acquisition and transfer of the security when sold for 3 years , and income per share per unit on the cancellation of a mutual fund , if the period between the acquisition of a participation certificate and the date of payment of the interest for 3 years period of 3 years between the acquisition and transfer of securities of the same taxpayer does not break when you merge or merging mutual funds or closed-end mutual fund conversion to open-end mutual fund, the exemption does not apply to income from the sale of a security that is, or was included in the commercial property within 3 years from the completion of the activities that generated income from self-employment , and income from capital ; exemption does not apply to income from the share attributable to the Unit when canceling a mutual fund that has been or is included in the commercial property within 3 years from the completion of activities that generated income from self-employment ; shares of the issuer in exchange for another share of the total nominal value of the same period of 3 years between the acquisition and transfer of securities of the same taxpayer does not cut similarly, procedure applies to 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 that goes to the taxpayer from future sales of securities effected within the period of 3 years from the acquisition , and the future sale of a security that is or has been included in the commercial property within 3 years from the completion of activities that generated income from self-employment , even if the purchase contract will be closed until 3 years after the acquisition or 3 years after termination activities that generated income from self-employment ; similarly for income arising as consideration to the minority shareholders when exercising the right of the main shareholder in the squeeze-out , in the case of the voucher , the maximum 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. z) income derived in the form of a gift received in connection with the activities that generated income from self-employment , as an advertising object bearing the name or trademark of the gift , the value of which does not exceed 500 CZK ,

a ) income transferee entity or ownership interest in the unit received in connection with the mutual settlement of the rent to finance the repair and maintenance of apartments, houses and units under the act governing 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,

of ) the revenue generated in the form of gratuitous performance provided for the operation of the zoo, whose operator holds a valid license under the Act regulating zoos and gratuitous transactions carried out by natural persons for the provision of public cultural services ,

zf ) Gratuitous the owner of the unit in the form of reimbursement for the cost of managing the house and land

1) The owner of another unit in the same house ,

2 ) a person who becomes the owner of the new units in the same house ,

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 ) Stock that period between the acquisition and the record date of conversion of the company or exchange of shares of the company in excess of 3 years ; exemption does not apply to a share which is or has been included in commercial property , for a period of 3 years from the termination , that generated income from self-employment ,

2 ) an interest in a society that period between the acquisition and the record date of conversion of the company or exchange of shares of the company in excess of 5 years ; exemption does not apply to the portion which is or has been included in commercial property , for a period of 5 years from the termination that generated income from self-employment ,

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) Exemptions regularly paid pensions and pensions referred to in paragraph 1 point. h) shall not apply if the total income under § 6 and partial tax bases pursuant to § 7 and 9 for the taxpayer in the taxable period exceeds the amount of CZK 840 000. The income referred to in § 6, for the purposes of this provision does not include exempt income or income from which tax is withheld by a special tax rate.

(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 ) has been 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 it 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

e ) the acquisition of ownership rights to the matter on the basis of the transfer or assignment pursuant to the law governing the transfer of ownership of some units of housing cooperatives , if the licensee member of the cooperative ,

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

g ) the acquisition of ownership rights to the family’s house or unit that includes a cooperative apartment or cooperative commercial space , which is a garage , cellar 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 tenant of a house or a unit owned by the cooperative and who himself or his legal predecessor contributed to its acquisition Member contribution ,

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 ) equaled or its legal predecessor was involved in its cash or non-cash to purchase a house with the units

1. i) the taxpayer residing in a Member State of the European Union , Norway, Iceland or operating facilities for the care of stray or abandoned animals or for the care of individuals of endangered species , if Gratuitous income used to operate the equipment ,

j ) the taxpayer , who demonstrably used to increase or change in qualification , study , medical treatment , payment of social services or the purchase of equipment for the disabled , as well as direct provision of such aids,

1. k) for humanitarian or charitable purpose or public collections,

l ) the acquisition of property demonstrably used to finance the election campaign of the candidate for President of the Republic under the law regulating the presidential elections, which will take part in the first round of elections .

 

§ 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 the debt , except the debt of contractual penalties, interest and other similar sanctions extinguished otherwise than

1 ) implementing ,

2 ) offsetting

3 ) merging into law with the duty of one person ,

4 ) the settlement ,

5 ) The Agreement replaces the existing debt to new debt of the same 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 similar relationship in which the taxpayer while working 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 ) a shareholder of a limited company ,

3) The general partners of a limited partnership ,

c ) the remuneration

1 ) a member of a legal entity ,

2) The body of a legal person ,

3) 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 ” employer” . Employer is the taxpayer referred to in § 2 paragraph 2 or in § 17 paragraph 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 resident abroad . In terms of other provisions of the Act shall be paid out in income deemed to be income paid by the taxpayer referred to in § 2 paragraph 2 or § 17 third In the event that the employer reimbursements person resident or domiciled abroad is included and the amount of the mediation shall be considered income of the employee at least 60 % of the total payment.

( 3 ) The income referred to in paragraph 1 shall mean regular or one-off income regardless of whether it is a claim to it or not , whether the employee receives from the employer or other person and whether they are paid or credited to a credit, or lie in a different form filling carried out by the employer for the employee or on his behalf . Income must be understood also as the amount by which the settlement employer by the employee for the performance , in addition to a unit that does not include commercial space, apartment or house in which the employee resides for a period of 2 years immediately before your purchase , less 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) determined under paragraph 6 if the provision of a motor vehicle to use for business and private purposes,
3. c) fixed by the Government in the case of free or discounted tickets provided by the employer operating a public passenger transport employees and their family members.

(4 ) Revenue billed or paid by the taxpayer as an independent basis for imposition of tax withheld at special rate , in the case of income referred to in paragraph 1 arising under contracts of services , the aggregate amount for the same taxpayer does not exceed the calendar month the amount of CZK 10,000 , and an employee of the taxpayer did not sign the tax declaration according to § 38k paragraphs 4 , 5, or 7, or if he fails to progress according to § 36 paragraph 7th

(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 of charge to use the vehicle for business and private purposes, it is considered an employee receiving an amount of 1% initial vehicle price for each started month supply of the vehicle. In case of a leased vehicle is based on the entry price for the original owner of the vehicle, even if there is a subsequent purchase of the vehicle. If the input price does not include value added tax, for the purposes of this provision of the tax increase. If the amount is treated as income of employees for each calendar month and started providing vehicles, less than 1 000 CZK, it is considered an employee receiving an amount of CZK 1 000. If an employer provides employees free of charge during the calendar month in succession more motor vehicles to use for business and private purposes, it is considered an employee receiving an amount of 1% of the maximum entry price of a motor vehicle. If an employer provides employees free of charge during the calendar month, more motor vehicles at the same time, it is considered an employee receiving an amount of 1% of the total input prices of all motor vehicles used for business and private purposes. Initial price of the vehicle for the purposes of this provision means the input price indicated in § 29 paragraph 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) non-monetary benefits provided by employers to employees of the fund for cultural and social needs, 6a) 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 in the form of recreational use, health and education facilities, pre-race libraries, physical education and sports equipment or as a contribution to cultural programs and sports events, in the case, however, including the provision of recreation trips, is an employee of the value of non-monetary benefit from exempt in the aggregate maximum amount of CZK 20 000 per calendar year. As an employee the employer shall be assessed and the performance provided for family members of employees,
5. 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) personally and publicly performed activities of the entertainer , athlete , acrobat or a person associated artists

2 ) an activity performed in the permanent establishment

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 ,

h ) cash consideration for the outfit and commissary requirements provided by members of the armed forces and natural essentials provided by members of security forces under special legislation , 3) special benefits provided to members of security forces under a special law 6b ) and compensation of property damage under a special law . 6c)

1. ch) compensation for loss of income to the service provided by members of security forces under the law effective until 31 December 2005
2. i) the value of temporary accommodation, unless the accommodation during business trips, as non-monetary benefits provided by employers to employees in connection with the work, temporary accommodation if the municipality is not identical with the municipality where the employee resides, up to a maximum amount of CZK 3 500 per month ,
3. j) wage compensation paid pursuant to special regulations 6d) equal to the difference between sickness insurance,
4. 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,

l ) income for the work of pupils and students in practical teaching and practical training

1. 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,
2. 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,
3. 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
4. p) the payment of the employer in the aggregate exceeding CZK 30,000 per year as

1 ) contribution for pension insurance with state contribution paid to the account of his employees in pension companies , employers’ contributions to supplementary pension savings paid to the account of its employees with pension companies ,

2) contribution to pension insurance remitted in favor of the employee’s pension insurance with pension institutions, under an agreement between the employee and the pension insurance institutions, or on other contracted employee participation in pension insurance, provided that the performance of the agreed payment retirement after 60 calendar months and at the same time earlier in the age of 60 years, and further provided that the right to performance of the employee pension insurance, in case of death of an employee by another person except an employer who paid a contribution to pension insurance, or

3) contributions to premiums paid by employer for employee insurance on his insurance on survival or on death or survival, or pension contributions, even when taking out the previous transaction in the case of entitlement to retirement pension or disability pension for disability third degree, or in case if it becomes disabled employee in the third degree under the Act on pension insurance, or in case of death (hereinafter referred to as “life insurance”), under an insurance contract between the employer as the policyholder and the insurance company that is authorized to carry on insurance business in the Czech Republic under the law regulating insurance or insurance company established in another Member State of the European Union, Norway or Iceland, provided that the contract was negotiated payment of insurance benefits after 60 calendar months and at the same time first in the age of 60 years, and further provided that the right to the benefits of private insurance contracts, life insurance, the insured employee, and if the insured event is the death of the insured, the person appointed under the law governing the insurance contract, in addition to employer contributions to premiums paid,

1. r) in kind provided under special laws 6g) representatives of state power and some state authorities and judges,
2. a) the reimbursement of documented expenses provided under special laws 6g) and representatives of state power bodies and some state judges in the case of

1) expenditure on air travel in domestic trips associated with the duties (hereinafter referred to as “domestic route”)

2) transport expenses when traveling abroad connected with the duties (hereinafter referred to as “foreign trip”)

3) expenses for meals on domestic trips,

4) expenses for meals and some other expenses in traveling abroad,

5) accommodation costs for domestic trips,

6) expenses for accommodation when traveling abroad,

7) expenses for temporary accommodation in the place where the authority which performs the function

8) expenditure on professional and administrative work,

9) the expenses of the guide or personal assistant

10) expenditure on public transportation public transportation judges in domestic trips,

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) the amount spent by the employer to cover expenses related to payment of wages and deductions from wages of employees, paying insurance premiums (insurance) for employees as well as the amount spent by the employer to cover expenses related to providing non-monetary performance of employees.

(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) bodies of municipalities and other local government bodies,

2) state institutions,

3 ) associations and interest groups ,

4) Trade Unions

5) chambers,

6) other institutions.

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

(12 ) The tax base ( partial tax base) is income from employment , except as provided in paragraphs 4 and 5 , increased by an amount corresponding to social security insurance and contribution to the state employment policy and premiums for universal health insurance, which is of the income under special legislation 21 ) is obliged to pay the employer (hereinafter referred to as ” mandatory insurance ” ) , for an amount corresponding to the compulsory insurance when calculating the tax base added to the income of dependent activity IU employees for which the obligation to pay compulsory insurance employer does . Employees, for which the obligation to pay compulsory insurance the employer does not have to mean the employee for which the removal of compulsory insurance does not follow the laws of the Czech Republic , or employee who is wholly or partially subject to mandatory foreign insurance of the same kind. Mandatory insurance is rounded crown upwards. When calculating the tax base pursuant to the first sentence in determining the amount of compulsory insurance account for discounts or extenuating discounts on premiums for the employer and other amounts which the employer to reduce compulsory insurance contributions .

(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 ) If the income from employment arising taxpayer referred to in § 2 paragraph 3 of the sources in the Czech Republic ( § 22) , of which the tax is withheld at the rate pursuant to § 36 , the procedure in determining the separate base tax under paragraph 12th

(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) is enabled and operates a pension insurance in the European Union Member State, Norway or Iceland, and supervised by the competent authorities in that State.

 

§ 7

Income from self-employment

 

(1 ) Income from self-employment , if not in the revenue referred to in § 6, the

1. a) income from agriculture , forestry and water management ,

b ) income from commercial activities ,

c ) income from other business not listed in subparagraphs a) and b )

d ) shares of the shareholders of a public company and the general partner of a limited partnership in profits .

( 2 ) Income from self-employment , if not in the revenue referred to in § 6 , is further

1. a) income from the use or provision of industrial property rights , copyright rights , including rights related to copyright , including income from publishing, reproduction and dissemination of literary and other works at his own expense ,

b ) income from the letting of property included in trading assets

c ) income from the performance of professional services .

( 3 ) The tax base ( partial tax base) , the income referred to in paragraphs 1 and 2, except as provided in paragraph 6 These revenues are reduced by expenses incurred to generate, assure and maintain with the exception of income referred to in paragraph 1 point . d ) . To determine the tax base ( partial tax base ) , the provisions of § 23 to 33

(4 ) For a taxpayer who is a shareholder of a public company , is part of the tax base ( partial tax base ) the proportion of the tax base or tax loss of a public company . This ratio corresponds to the ratio which the partner participates in the profits of public companies .

(5 ) For a taxpayer who is a general partner of a limited partnership , is part of the tax base ( partial tax base ) the proportion of the tax base or tax losses of a limited partnership . This ratio corresponds to the ratio , which is a general partner participates in the profits of a limited partnership .

(6 ) Revenue authors referred to in paragraph 2 . a) arising from sources in the Czech Republic are separate tax base for the taxation of a special tax rate , provided that the total income does not exceed in the calendar month 10,000 CZK . At the request of the taxpayer , the taxpayer shall, within 10 days of the request to issue proof of income paid and tax deducted for the period for which the taxpayer paid income in the first sentence .

(7 ) shall not apply if the taxpayer costs demonstrably incurred to generate, assure and maintain income, can claim expenses , except as provided in § 12 of

1. a) 80 % of the income from agriculture , forestry and water management , and income from business artisanal,

b ) 60 % of income from business activities , except for income from commercial activities craftsmanship ,

c ) 40 % of revenue from other business than from agriculture , forestry and water management than from business or income pursuant to paragraph 2 . a) , with the exception of income under paragraph 6, or income from independent activities ; maximum can not claim expenses in the amount of CZK 800,000 ,

d ) 30 % of income from the letting of property included in trading assets ; maximum can not claim expenses in the amount of CZK 600,000 .

The way the expenditure under this paragraph can not be changed retroactively.

(8 ) If the taxpayer claims expenses under paragraph 7, it is considered that the amount of the expenditures include all expenditures incurred by the taxpayer in connection with earning income from self-employment . A taxpayer who claims the expenses referred to in paragraph 7 , shall always keep records of receipts and records of claims arising in relation to the activity that generated the income from self-employment .

(9 ) If it is a matter of common marital property , which is used for the activity that generated the income from self-employment , one spouse or both spouses , puts the matter to the assets of one spouse . In the event that this thing has a commercial property one spouse , but it is the activity that generated the income from self-employment is also used by the other spouse may be expenses (costs ) related to this matter that fall on parts used for activity that generated the income from self-employment , both husbands , split between the two spouses in proportion as it used in its action under paragraphs 1 and 2 Proceeds from the sale of real estate or movable assets in the common property of the spouses are taxed at the spouse who had such a thing included in the business assets . When the activity that generated the income from self-employment , shall proceed pursuant to § 10 paragraph 5 of the Act .

(10) For income under § 7 paragraph 1 point. d) are not subject to tax and reimbursement of travel expenses are provided to partners of partnerships and limited partnerships komplementářům set up a special regulation. 5)

(11 ) If the termination (interruption ) activities that generated income from self-employment , and the taxpayer pays the premiums according to § 23 paragraph 3 point . a) Section 5 and § 24 paragraph 2 point . f ) after the deadline , and pay the debts referred to in § 23 paragraph 3 point . a) section 12 may file an additional tax return for the tax liability is lower. Similarly progresses legal successor taxpayer with income under § 7 in the event of death of the taxpayer.

(12 ) If a taxpayer with income under § 7 paragraph 1 point . a) or b ) apply as an accounting year period , 20) a partial tax base or tax loss difference between income and expenses for the year ended . When a change in accounting calendar year on the accounting for the business year is part of the tax base or tax loss under § 7 difference between income and expenditure to the last day of the month to which the taxpayer ceased accounting calendar year. When you change the accounting for the business year to account in a calendar year is part of the tax base or tax loss under § 7 paragraph 1 point . a) or b ) the sum of the difference between income and expenditure in the financial year and the difference between income and expenditure since the end of the accounting for the business year to the end of the calendar year. Partial tax base is included in the tax return for the calendar year in which the ends year or accounting for the transition from a calendar year to year , and vice versa . Similarly progresses taxpayer with income under § 7 paragraph 1 point . d ) if the public company or a limited partnership as applicable accounting period year .

(13 ) Taxpayers with income under paragraphs 1 and 2 , which do not apply the accounting and expenses pursuant to paragraph 7 , proceed in accordance with § 7 . If you keep all of the shareholders of the company ( § 12) , tax records , may also lead to tax records , which recorded revenues joint and common costs to generate, assure and maintain income , while at the end of the tax year or upon termination of activities during the tax period , to bring their tax records share of the income and share of the common expenses incurred to generate, assure and maintain income.

 

§ 7

Tax by a lump sum

 

(1 ) A taxpayer who in addition to income tax exempt and taxable income at a special rate with income tax according to § 7 ​​paragraph 1 point . a) to c ) , including interest on deposits in the account, which is in terms of who leads the account , intended for the taxpayers [ § 8 , paragraph 1, point . g ) ] when doing business without employees or persons cooperating with the exception referred to in paragraph 2 , for which the annual amount of such revenue in the immediately preceding 3zdaňovacích periods do not exceed five million CZK , not shareholder , the tax administrator may determine at the request of the taxpayer filed not later 31 January of the current tax period tax lump sum. The request shall contain the expected income taxpayer pursuant to § 7 paragraph 1 point . a) to c ) (hereinafter referred to as ” estimated income”) and the estimated costs for these revenues (hereinafter referred to as ” estimated costs ” ) and other facts to determine tax lump sum referred to in paragraphs 2 to 7

(2) If the taxpayer operates a business under paragraph 1 for the cooperation of the other spouse, the tax assessment of a lump sum and ask co-husband (wife). In this case, the expected revenues and projected expenditures divided into cooperating husband (wife) in a ratio determined in accordance with § 13 Tax allowances according to § 15, the tax credit under § 35ba or tax credit under § 35c taxpayer exercises and cooperative husband (wife) separately.

(3) The lump sum tax is determined based on the amount of income subject to tax, except for exempt income and income from which tax is levied a special tax rate and the amount of anticipated expenses, but at least according to § 7 paragraph 7 Into expected income include income from sale of property, which was inserted into the assets, revenues from the repeal of provisions made under the Act on Reserves 22a) and projected expenditure includes the net book value of sold assets that can depreciate under this Act and the amount reserves established for the relevant accounting period pursuant to the Reserves. 22a) The difference between projected revenues and projected expenditures are adjusted for the costs declared according to § 24, which fell on the legal grounds for their application, or anticipated non-taxable part of the tax base pursuant to § 15 The tax provides for a lump sum tax, after consultation with taxpayers on May 15 of the current tax year. If this deadline is not met, can not be determined for that taxable period lump sum tax.

(4) The difference between projected revenues and projected expenditures adjusted pursuant to paragraph 2, the calculated tax rate of tax in accordance with § 16 The calculated tax is further reduced by the estimated tax credit under § 35ba or estimated tax credit under § 35c, the taxpayer raised in an application for a lump sum tax under paragraph 1 The projected entitlement to a tax bonus under § 35c, for determining lump sum tax nil. Tax by a lump sum amounts, even after deducting estimated discounts applied to tax under § 35ba and 35c, at least CZK 600 per tax year.

(5 ) When the taxpayer during the tax year the income from the sale of the things that was included in a business or other income under § 6 , § 7, paragraph 1, point . d ) , § 7, paragraph 2 , § 8-10 in an aggregate amount exceeding CZK 15,000 for a taxable period , except for income and tax exempt income on which the tax is levied a special tax rate than setting the tax lump sum envisaged, required after the end of the tax year to file proper tax returns and income and expenses from operations according to § 7 paragraph 1 point . a) to c ) apply in return for the amount of which the tax was based upon the determination of a lump sum tax , a tax paid lump sums credited to the resulting tax liability. By submitting this return is the decision to set tax lump sum cancels . The tax administrator may provide for a lump sum tax on more than one tax period , but not later than the third

(6) The tax administrator may revoke the decision of the tax determined in accordance with paragraph 1 for the tax year following the taxable period in which it was found that the amount is not income from the activity of which was fixed lump sum tax or changing the conditions specified in paragraph a tax event for the lump sum tax.

(7 ) The determination of the tax lump sum tax administrator writes a report on the hearing . Part of the protocol is the decision announced at the hearing, which shall include in particular the estimated amount of revenue , the estimated amount of expenditure , the difference between projected revenues and projected expenditures adjusted according to paragraph 2 , the amount of the sums raised under § 15 , the amount of the tax credit under § 35ba or discounts tax under § 35c , the income tax and the tax period to which it relates. If a taxpayer with tax so determined agrees not against that decision before the announced , in case of disagreement, a lump sum will be tax determined. Thus, the tax was already not being payment order. The taxpayer is required to keep simple records of the amount of revenue achieved , the amount of receivables and fixed assets used for the activity . If the taxpayer payer of value added tax is required to keep records pursuant to a special regulation governing value added tax 9d) .

(8) provided for a lump sum tax is payable by 15 December of the current tax year.

 

§ 7

Tax records

 

(1 ) Tax records for the purposes of income tax records means for the purpose of determining the tax base and tax revenue. This register contains information about

1. a) the income and expenditure in the detail required to determine the tax base,

b ) the assets and debts.

(2) The content of the components of property tax records, the specific legislation on accounting, unless stated otherwise.

( 3) For the valuation of assets and debts in the tax records with fixed assets valued in accordance with § 29, receivables are measured by , § 5 Other assets are valued at acquisition cost , 31 ) if acquired for valuable consideration , at cost, 31 ) if purchased on own account or the price determined by a special regulation valuation 1a ) of the acquisition date for assets acquired free of charge . Debts are valued at their nominal value , on receipt of the purchase price. Cash and cash equivalents are measured at their nominal values. The purchase price of the land is the price including stand , if not the whole cultivation of permanent crops (§ 26) , without building on it set up . The cost of assets acquired under finance leases are included expenses related to the acquisition , paid for by the user. In the case for consideration of acquisition of assets and debts, for a purchase price, the price of the individual components of the property determined pro rata to the price of the individual components of property valued under a special law , 1a) , with the exception of money , valuables, assets and debts. If the case for consideration of acquisition of assets and debts difference between the purchase price and the valuation of these assets under a special law , 1a) plus the value of money , valuables, receivables, including value added tax , reduced by the value of debts, negative , proceed similarly as in the case of a negative valuation difference when buying a business establishment (§ 23).

(4 ) Determine the actual inventory , fixed assets , receivables and debts need taxpayer on the last day of the tax year . About this finding makes a record . The potential differences adjusted tax basis in accordance with § 24 and 25

(5 ) The taxpayer is obliged to retain, tax records for all taxable periods for which the deadline expired for tax assessment .

 

§ 7c

Minimum tax base

repealed by Law No. 261/2007 Coll.

 

 

§ 8

Income from capital

 

(1) Income from capital, unless the income pursuant to § 6, paragraph 1 or § 7 paragraph 1 point. d) are

1. a) profit from the asset share of the joint-stock company , the limited liability companies and limited partnerships , profit from membership in the cooperative and interest and other income from securities holdings, income from the settlement of the shareholder who is not a party to the contract (hereinafter only “out -standing partner ” ) , achieved through a profit transfer agreement pursuant to special legislation (hereinafter referred to as ” profit transfer agreement “) or a control agreement under a special law (hereinafter referred to as ” control agreement “)

b ) profit-sharing partnership contributions from participating in the business,

c ) interest , winnings and other income from deposits, savings books , interest on the funds in an account that is not in accordance with the terms of the account who leads , designed for business,

d ) income from one-time deposit and deposit him on an equal footing built ,

1. e) supplementary pension insurance with state contribution 9a), doses of supplemental retirement savings and pension insurance for the reduction under paragraph 6,
2. f) performance of the private life insurance or other income from personal insurance, not insurance benefit and does not constitute a termination of the insurance contract, the reduction under paragraph 7,

g ) Interest and other income from loans or loans, default interest, late charges , interest on rights payment, interest on deposits in accounts not listed in subparagraph c ) except pursuant to § 7a and interest on the value of the paid deposit at an agreed rate members of business corporations ,

h ) Interest and other income accruing bills (eg discount on the bill amount , interest amount of bill )

1. i) the performance of the Trust Fund income after tax.

( 2 ) Per capital income is also paid shall be the difference between the nominal value of the bond , including holding a sheet or deposit him on an equal footing and built their issue price at issue in the case of early redemption shall be used instead of the nominal value of the repurchase price .

( 3 ) The income referred to in paragraph 1 point . a) to f ) and i) and in paragraph 2, interest income and other income from holding promissory notes issued by a bank to secure a claim arising from the transfer of the creditor [ paragraph 1 point . h )] , derived from sources in the Czech Republic are separate tax base for the taxation of a special tax rate (§ 36) .

(4 ) it follows that if the income referred to in paragraph 1 point . a) to d ) and in paragraph 2 of the sources abroad are gross of expenses tax base ( partial tax base) . Arise if the income referred to in paragraph 1 point . e ) and f) from foreign sources , the tax base ( partial tax base) .

(5 ) Interest income from bonds issued abroad by the taxpayer based in the Czech Republic or the Czech Republic resulting taxpayers referred to in § 2, paragraph 2 and revenues referred to in paragraph 1 point . g ) and h) expenses are not reduced by the tax base (partial tax base ), excluding interest and other income from promissory notes issued by a bank to secure a claim arising from a deposit lenders, which are separate tax base for the taxation of a special tax rate (§ 36) .

( 6) The pension insurance with state contribution is considered as taxable after deducting the contributions paid and the state pension insurance contributions . Pension benefits shall be regarded as taxable after deducting the contributions paid . The dose of supplementary pension savings is the basis for the reduction of taxes on contributions paid and state contributions to supplementary pension savings . If it is a board , spread the contributions to pension funds, state pension insurance contributions , pension contributions , contributions to supplementary pension savings and state contributions to supplementary pension savings evenly over the defined period of receipt of a pension. One-time settlement or surrender value of pension insurance with state contribution for determining the tax base deduction of the pension contributions paid by the employer for company employees after 1 January 2000. One-time payment of benefits or insurance claims paid for early termination of the pension insurance for determining the tax base reduced by contributions paid by the employer pension institutions in favor of the employee . One-time settlement or surrender value of supplementary pension savings for determining the tax base reduced by the pension contributions paid by the employer for employees of the company .

(7) Filling of private life insurance, the tax base after deducting the premium paid. Other income from life insurance, not insurance benefit and does not constitute a termination of an insurance contract is deemed taxable after deducting premiums paid by the taxpayer on the payment date, up to the amount of this income. Does the other income from personal insurance, not insurance benefit and does not constitute a termination of an insurance contract repeatedly during the life insurance contract, this income is not reduced by the premiums paid previously applied. For transactions in the form of an agreed retirement (pensions) are treated as taxable transactions from insurance premiums paid less evenly divided on the pension. If the defined pension, calculated as a participant’s life expectancy according to mortality tables of the Czech Statistical Office in a time when you first receive a pension. Surrender, to determine the tax base deduction for contributions paid by the employer after 1 January 2001 and paid a premium that was previously applied in relation to other income from personal insurance, not insurance benefit and does not constitute a termination of the insurance contract.

(8) If it is to receive under paragraph 1 or paragraph 2 arising in the joint property of spouses from a source that is inserted into the assets of one spouse, are taxed only on the husband. If it is to receive under paragraph 1 or 2, resulting in a common source of marital property that is not inserted into any of the assets of a spouse is taxed in only one of them.

 

§ 9

Income from rent

 

(1) Revenues from the lease , unless the income mentioned in § 6-8 , are

1. a) income from the letting of immovable property or flats

b ) income from the lease of movable property , other than the occasional lease pursuant to § 10 paragraph 1 point . a) .

( 2 ) The income referred to in paragraph 1 , the spouses arising from the joint marital property are taxable only in one of them .

( 3 ) The tax base ( partial tax base) , the income referred to in paragraph 1 shall be reduced by the expenses incurred to generate, assure and maintain (§ 5, paragraph 2 ) . To determine the tax base ( partial tax base ) , the provisions of § 23 to 33 Rental income earned by referred to in § 2, paragraph 3 , with the exception of income from the lease of immovable property or apartments , single tax base for the taxation of a special tax rate (§ 36) .

(4) If the taxpayer does not claim expenses demonstrably incurred to generate, assure and maintain income, they can be applied in 30% of the income referred to in paragraph 1, but up to the amount of 600 000 CZK. The way the expenditure under this paragraph can not be changed retrospectively.

(5 ) If the taxpayer expenditures under paragraph 4 , the amounts are expenses include all expenses incurred by the taxpayer in connection with the achievement of rent under § 9th A taxpayer who claims the expenses referred to in paragraph 4 shall always keep records of receipts and records of claims arising in connection with the lease .

(6 ) Taxpayers having income from rent and applying for these income actual expenses incurred to generate, assure and maintain keep records of income and expenses incurred to generate, assure and maintain income in chronological order , evidence of tangible assets that can be depreciated , records the creation and use of reserves for repairs of tangible property if it creates , records receivables and debts in the tax year in which there is a termination of the lease , and payroll sheets, if wages are paid . However, if taxpayers decide to keep accounts , although this is not in accordance with GAAP 20) required , then proceed in accordance with these rules , if they do so throughout the tax year , while movable and immovable property which is charged , not for trading property within the meaning of the income tax of individuals .

( 7) The leasing business establishment is propachtovatele income , which does accounting, also

1. a) the value of assets and debts , except debts , payment for which expenditure has been declining tax base , which are transferred to the lessee , unless agreed in their settlement . If agreed partial payment of claims and debts, except debts , payment for which expenditure was decreasing tax base , the income of their value . If the agreed payment of claims and debts, except debts , payment for which expenditure has been declining tax base , higher than the value of the revenue of this higher price ,

b ) outstanding difference between the value of things in the business of leasing plant at the beginning and the higher value at the end of lease stipulated by a special regulation 1a ) or as indicated in the books of the lessee , kept under special legislation. 20)

The tax base will not increase under this provision in cases where the title of the operations described in this provision increased under other provisions of this Act. For purposes of this provision shall not apply to § 23 paragraph 13

 

 

§ 10

Other income

 

(1) The other income, which cause an increase in property, unless the income pursuant to § 6 to 9 are particularly

1. a) income from occasional activities or occasional hiring of goods , including income from agriculture and forestry and water management , which are run by an entrepreneur,

b ) income from transfer of property and the income as compensation to minority shareholders when exercising the right of the main shareholder for the purchase of equity securities ,

c ) income from the transfer of participation in limited liability companies , limited partners limited partnership or cooperative share transfer ,

d ) income from the inherited rights of industrial and intellectual property rights, including copyright and related rights ,

e ) received alimony, pensions and similar recurring benefits ,

f ) share

1) A business corporation with the exception of the Confederate public companies and partners in a limited company on liquidation or

2) The owner of a unit certificate of the share attributable to the Unit when canceling a mutual fund with the exception of amalgamation or merger of the mutual fund ,

g ) settlement amount upon termination of participation of a member in a business corporation, with the exception of the Confederate general partnership and the general partner of a limited partnership or other interest in the property transformed cooperatives,

h ) winning the lottery, sweepstakes and other similar games and winnings of promotional contests and raffles

ch ) prices of public competitions, sporting competitions and prizes from competitions , in which the field was restricted by the terms of competition , or is a competitor chosen by the competition organizer ,

1. i) the revenue that partner public partnership or a limited partnership will receive in connection with the termination of participation in a general partnership or limited partnership from a person other than a general partnership or limited partnership, which ended in participation,
2. j) income from the transfer of assets to a partner and income from the settlement under a special legal regulation 131),
3. k) income from one-time compensation of rights in the nature refilled by agreement between the injured party and the insurer ,

l ) income from mangers ,

m ) receiving the appointed person from the Trust Fund ,

n ) Gratuitous income.

( 2 ) The income referred to in paragraph 1 , the spouses arising from the joint property of spouses is taxed at one of them. The revenue from the sale of spouses or transfer of assets or rights in the joint property of spouses , which were included in the commercial property is taxed at the spouse who had such property or rights included in the business assets . For income derived from the sale or transfer of assets or rights in the joint property of spouses , which were included in the business assets of the deceased spouse ( wife) that accrue to the surviving spouse ( wife ) , the period specified in § 4 relating to the property or the rights included in the commercial property account.

(3) The taxes are, other than revenue referred to in § 4, exempt

1. a) income pursuant to paragraph 1 . a) if the total of the taxpayer in a tax year shall not exceed 30 000 CZK , while income taxpayer , which implies adoption of beekeeping and which does not exceed the taxable period, the number of colonies 60, the amount of CZK 500 per hive ,
2. b) winnings from lotteries, betting and similar games operated under a license issued pursuant to special regulations 12) or under similar regulations issued by the Member States of the European Union or other states that make up the European Economic Area

c ) income from the sale of securities and income from investments attributable to the Unit when canceling a mutual fund, the total of the taxpayer in a tax year shall not exceed one hundred thousand crowns ,

d ) unpaid income

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

2) from the person with whom the taxpayer lived for at least one year before obtaining gratuitous income together with household and for this reason care of the home, or was this person dependents ,

3) The appointed person of property that has been set aside in a trust or estate that has increased the fund by the person referred to in paragraph 1 or 2,

4 ) acquired occasionally , if their value is less than 15,000 CZK .

(4 ) The tax base ( partial tax base) is income minus expenses demonstrably incurred to achieve it. If the costs associated with each type of income referred to in paragraph 1 is higher than the income , the difference is taken into account. If the income arising under paragraph 1 . h ) and ch ) from foreign sources , the tax base (partial tax base ) income gross of expenses. In the case of income from agriculture , forestry and water management , spending can be applied according to § 7 point 7 . a) . A taxpayer who claims the expenses pursuant to § 7 paragraph 7 point . a) is always obliged to keep records of income. Revenue arising from the repayment of the sales agreement or on account of the concluded agreements for the sale of real property shall be included in the partial tax base for the tax period in which they were achieved. If the income arising under paragraph 1 . k) , the single tax base for the taxation of a special tax rate (§ 36) . If the income arising under paragraph 9 point . a) are not reduced by expenses separate tax base for the taxation of a special tax rate (§ 36) .

(5 ) For income pursuant to paragraph 1 . b ) expenditure is the price at which the taxpayer acquired proven thing , and if it is a thing acquired free of charge, a price determined by a special regulation valuation 1a ) the date of acquisition. For income from the transfer of assets acquired against payment or free of charge is an expense claim value. In the case of tangible assets depreciated under § 26 et seq , which was included in the assets of an activity that generated the income from self-employment , or served to lease expense is amortized cost in accordance with § 29 second paragraph If it is a thing acquired in exchange or win , starting with the price under a special regulation 1 ) (§ 3 , paragraph 3) . The amount of expenditure are also demonstrably incurred on technical improvement , repair and maintenance of things , including other expenses related to the sale, with the exception of the taxpayer’s personal use . The value of the taxpayer’s own work on the things that you yourself made ​​or custom work reviewed , in determining the expenditure account. On the revenue from the sale of securities in addition to the acquisition price of the shares and the cost of other securities apply and expenses associated with the sale, and payment for trading on the securities market with the acquisition of securities. Expenditures that exceed revenues pursuant to paragraph 1 . b ), c) , f ) and g) in the tax year when the first flow payments or advances for selling items on future sales of immovable property for sale or to participate in a limited liability company , limited partnership shares in the capital of a cooperative or claims according to § 33a of the Act on ownership of land and other agricultural property can be claimed in the tax year up to that income. If the adoption goes in other tax periods , proceed similarly , up to a maximum total amount that can be applied under this provision . On the revenue from selling things is tax expense on the acquisition of immovable property by the taxpayer paid , even if payment guarantor. If you sell things in the common property of the spouses is tax expense on the acquisition of immovable property paid by any of them. For income pursuant to paragraph 1 . b ) is an expense deposit returned , even if it is returned in a different period . For income from appeals donation is an expense reimbursement for appreciation gift .

(6 ) For income pursuant to paragraph 1 . c ) , f ) and g ), the expenditure is deemed acquisition price of the share . Expenditure is the value of investments consisting in design or execution of works or the provision of services or the provision of or interest in the property transferred by the cooperative transformation of cooperatives under a special regulation 13 ), except interest or part thereof, which is a replacement under special regulations, 2 ) and except as further share in the property of the cooperative , 13) when issued in kind or in -kind benefits . When converting the fund to an open -ended mutual fund in the conversion of closed-end mutual fund to an open -ended mutual fund when you change the manager of the mutual fund , while merger and amalgamation of mutual funds and the consolidation, merger and division of an investment fund for the acquisition price of the shares or participation certificates with the same taxpayer considers the acquisition price of the share on the original investment fund. For income from the transfer of assets is deemed to be expenditure share acquisition price or cost of securities assumed debts that were subsequently paid , and paid the settlement , even if the payment will occur in a different period than that in which the gas received from transfer of assets . For income from settlement to be considered as expenditure share acquisition price or the purchase price of the securities .

(7 ) a pension under the Civil Code shall be deemed tax base ( tax base is ) to reduce the amount of the cost evenly divided on the period of collection . This period is calculated as the average life expectancy of the Participant mortality tables of the Czech Statistical Office at the time of retirement will receive for the first time .

(8 ) income pursuant to paragraph 1 . f ) and g) is also positive difference between the valuation of assets pursuant to special legislation 1a ) and the amount of the amount recognized in the accounting business corporation upon termination of membership in a business corporation if the share of the liquidation or settlement amount will be settled in non-cash form. If you are a member of the corporation upon termination of its participation in the rights created next to the settlement amount in the form of non-cash debt at the same time to the business corporation, reduces the positive difference is the amount of debt . Proceeds pursuant to paragraph 1 . f ) to ch ) with the exception of income from the share of the liquidation and settlement share for shareholders of public companies and partners in a limited company arising from sources in the Czech Republic are separate tax base for the taxation of a special tax rate (§ 36) . Arise if such income from foreign sources , the tax base ( partial tax base) according to § 5 second If the price of the tender include payment for the use or performance of the work shall be reduced by the amount attributable to the fee basis taxed at a special rate of tax and the amount is included in income as described in § 7th Taxpayers referred to in § 2, paragraph 2 , where the sports activities activities that generated income from self-employment , shall be deemed adopted by the prices of sports competitions for income under § 7th

(9) The other income, which cause an increase in assets, are always

1. a) early-retirement allowance and severance pay of soldiers and members of security forces under specific legislation 3),
2. b) the salary of the President and versatile fixed expenses associated with the performance of its functions under a special law 6g),
3. c) the annuity and lump sum payment provided by the versatile former President of the Republic pursuant to the security of the President after leaving office.

 

§ 11

repealed by Law No. 344/2013 Coll .

 

§ 12

Joint income and expenses

 

(1 ) If there are common expenses associated with joint income of the company from the operation of a family or race of community assets distributed among taxpayers as well as common -income taxpayers can claim expenses only proven amount .

( 2 ) Where the income and expenses shared among the venturers according to her share , the venturers may claim expenses only proven amount .

( 3 ) Income and expenses resulting from the taxpayer community assets with the exception of community assets heirs and its duration are included in the tax year in which the community assets disappeared.

 

§ 13

Calculation of co-operating income persons

 

Income earned during independent activities apart from those of the shareholders of public companies and partners in a limited company’s profits operated in cooperation with the other spouse and expenses incurred to generate, assure and maintain the divide so that the share attributable to cooperating husband ( wife) , no more than 50 %, while the amount allocated to the cooperating husband ( wife) , by which revenues exceed expenses , may not exceed 540 000 CZK in collaboration throughout the tax year or 45 000 CZK for each commenced month of this cooperation . In other cases, the cooperation of the husband ( wife) and other persons living in the same household data with the taxpayer , or for cooperation only other person living in the household data with the taxpayer , the income earned during separate operations are divided into collaborators so that their share of the income and expenditure amounted in the aggregate more than 30 %, while the total amount allocated to cooperating persons , by which revenues exceed expenses , may not exceed 180 000 CZK in collaboration throughout the tax year or 15,000 CZK per month commenced cooperation. The cooperating husband ( wife) and other collaborating parties must be above while the share of the income and expenditure of the same. Income and expenses not divide the children up to the end of their compulsory schooling to children in a calendar month in which they applied the tax advantage , or to the husband ( wife) , if it is to him ( her ) in the taxable period applied tax credit under § 35ba paragraph 1, point . b ) .

 

§ 13a

Calculation of tax on the joint tax base

repealed by Law No. 261/2007 Coll.

 

 

§ 14

Calculation of tax on income generated over two or more taxable periods

 

repealed by Law No. 261/2007 Coll.

 

§ 15

Enjoys tax

 

(1) Since the tax base can deduct the value of gratuitous transactions carried out by municipalities , counties , state organizational units , legal entities established in the Czech Republic , as well as legal persons who are the organizers of public collections under a special law , 14e ) and to the funding of science and education , research and development purposes culture, education , police , fire protection , support and protection of youth, animal protection and animal health, purposes of social- , health and environmental , humanitarian, charitable, religious to the Church and religious society, physical education and sports , and political parties and political movements on their activities, in addition to natural persons resident in the territory of the Czech Republic, which are the providers of medical services or operate schools and school facilities and equipment for the care of stray or abandoned animals or care individual endangered species, the financing of these facilities, in addition to natural persons resident in the territory of the Czech Republic, which are eligible for a disability pension or were recipients of disability pension at the date of granting old-age pension or are minors dependent on the care of another person pursuant to a special legal regulation 4J ) , medical devices 114) up to the amount not covered by health insurance or special aids under the law regulating the provision of benefits to persons with disabilities up to the amount not paid by the contribution from the state budget and assets to facilitate these persons education and inclusion in the workplace , in addition to natural persons resident the territory of the Czech Republic, which are eligible for a disability pension , the rehabilitation and prosthetic devices , not covered by health insurance , and property facilitating such education and inclusion of persons in employment if the aggregate value of gratuitous filling in a tax year exceeds 2% of the tax base or is at least 1000 CZK . Similarly for gratuitous performance to finance the aftermath of a natural disaster , which occurred on the territory of an EU Member State , Norway or Iceland. In total, you can deduct a maximum of 15 % of the tax base . As free benefits for medical purposes , the value of one sample of blood donors bezpříspěvkového appreciates the amount of CZK 2,000 and the value of organ donation from a living donor is valued at CZK 20 000 CZK . The provisions of this paragraph shall also apply to gratuitous service provided by legal or natural persons established or resident in another EU Member State other than the Czech Republic, and the territory of Norway or Iceland, if the recipient of gratuitous fulfillment and purpose gratuitous transaction meets the conditions laid down by this law.

( 2 ) free benefits provided by the general partnership or limited partnership is considered as a free service provided by the partners of a general partnership or general partners of a limited partnership and are classified as tax base pursuant to § 7 paragraph 4 or 5

( 3 ) Since the tax base by an amount equal to the interest paid in the tax year of building savings loan , 4 ) interest on the mortgage loan provided by the bank , less State aid granted under special legislation , as well as a loan granted by a building society , 56 ) Bank in connection with a loan from a building society or mortgage loan , and used by the taxpayer to finance housing needs , if not the residential construction , maintenance, or a change to the construction of a residential building or unit that does not include commercial space , execution of activities that generated income from self-employment , or for rent. Housing needs for the purposes of this Act:

1. a) construction of a residential building , a house , a unit that does not include commercial space, or remodeling ,
2. b) the purchase of land, provided that the land will begin construction of housing needs according to a) within 4 years from the time the credit contract or purchase of land in connection with the acquisition of housing needs specified in c),

c ) purchase

1 ) the dwelling house ,

2 ) a house ,

3 ) building under construction apartment building or house ,

4 ) unit, which does not include commercial space,

d ) the repayment of the deposit of a legal person a member in order to obtain the right to lease or other use of the apartment or house ,

e ) the maintenance and remodeling of residential house , townhouse , apartment rented or in use, or a unit that does not include commercial space,

f ) settlement of marital property settlement or joint heirs in the event that the settlement is subject to payment of a share related to the acquisition of an entity that does not include commercial space , house or apartment building ,

g ) Payment for transfer of ownership interest in a corporation to its member made ​​in connection with the transfer of the right to lease or other use of the dwelling ,

h ) repayment of the loan or loans used by the taxpayer to finance housing needs referred to in points a) to g ) , if the conditions for such housing needs.

Where or when used with the housing needs in points a) to h ) or part of the business that generated the income from self-employment , or to rent , you can deduct the interest for the use of housing needs for these purposes apply only proportionally .

(4 ) In the event that the participants of the credit agreement to finance housing needs is more major persons , apply the deduction of either one of them or any of them , and it equally. If it is a subject of housing needs referred to in Paragraph 3 . a) to c ) and e) , the tax base can be reduced only in the taxable period during which the whole period of the taxpayer subject of housing needs referred to in Paragraph 3 . a) to c ) owned a subject of housing needs specified in Paragraph 3 . a) , c ) and e ) used to own permanent housing or permanent residence of the other spouse, descendants , parents or grandparents of both spouses and , in the case of construction , changes in the construction or purchase of a building under construction taken subject to their own housing needs permanent housing or permanent housing second spouse , descendants , parents or grandparents of both spouses upon fulfillment of obligations stipulated by special legislation for the use of buildings . 63 ) If the subject of housing needs specified in Paragraph 3 . b ) from where the condition commencement of construction of housing needs within 4 years from the time the credit contract is entitled to claim deduction tax allowance expires and income under § 10 of the tax year in which this event has occurred , the amounts of that was out over the years because of the interest paid on loans reduced tax base . In the acquisition of property , however, sufficient if the subject of the housing needs of the taxpayer owned at the end of the reporting period. If it is a subject of housing needs referred to in Paragraph 3 . d ), f) , g), the tax base can be reduced only in the tax year in which the taxpayer be rented or in use, the unit that does not include commercial space, house or apartment building acquired pursuant to paragraph 3 . d ), f) , g ) used to own permanent housing or permanent residence of the other spouse , descendants , parents or grandparents of both spouses. The total amount of interest which reduces the tax base pursuant to paragraph 3 of the same taxpayer loans together with household must not exceed CZK 300,000 . When you pay interest only for part of the amount claimed must not exceed one- twelfth of the maximum amount for each month the payment of interest .

(5) Since the tax base in the taxable period may deduct the contribution in the overall total of more than CZK 12 000 paid to the taxpayer

1. a) pension insurance with state contribution under the contract of pension insurance with state contribution between the taxpayer and pension companies , the amount to be reduced , equal to the sum of the contributions paid by the taxpayer on his pension insurance with state contribution for the taxable period minus the 12 000 CZK ,
2. b) pension insurance under a contract of insurance, pension between the taxpayer and the institutions retirement or otherwise agreed by the taxpayer’s participation in pension insurance with pension institutions, provided that payment has been agreed the benefits of retirement after 60 calendar months, while the earliest In the age of 60 years, the amount you can deduct the following is equal to the total contributions paid by the taxpayer on his tax on pension insurance period, or
3. c) supplementary pension savings under the contract on supplementary pension savings between the taxpayer and pension companies, the amount you can deduct the following is equal to the total contributions paid by the taxpayer on his additional pension savings to the tax year reduced by 12 000 CZK.

If the taxpayer’s pension insurance with state contribution, pension insurance or supplemental retirement savings disappear with no entitlement to a pension, lump sum settlement or a single performance of pension insurance and the taxpayer paid severance pay or other benefits associated with the cessation of pension shall be entitled to claim deduction of the tax-free lapse of the tax base and revenue in accordance with § 10 in the taxable period in which this disappearance occurred, the amount by which the taxpayer in the relevant years because of the contributions paid to the pension insurance with state contribution or pension insurance or supplemental retirement savings tax base reduced .

(6 ) Since the tax base for the tax period, the taxpayer may deduct the premiums paid in the tax year on his private life insurance under the insurance contract entered into between the taxpayer as the policyholder and the insured in an individual and an insurance company that is authorized to carry on insurance business in the Czech Republic by special legislation, or other insurance company established in a Member State of the European Union or the European economic Area , provided that the payment of insurance benefits ( pension or lump-sum benefit) is agreed in the contract to 60 months from the contract , while the earliest in the calendar year during which the taxpayer reaches the age of 60 , and insurance contracts with fixed sum insured for survival in addition , provided that the insurance contract with an agreed sum insured for survival with the insurance period 5 to 15 years has agreed sum at least 40 000 CZK and the insurance contract with an agreed sum insured for survival with an insurance period of over 15 years has agreed sum to at least 70 000 CZK . For pension insurance for the agreed sum deemed appropriate lump sum benefit at maturity . In the case of single premium is the premium paid pro rata in relation to the tax period by the duration of insurance to the nearest days. The maximum amount that can be deducted for tax year exceed the total 12,000 CZK , even if the taxpayer has signed multiple contracts with multiple insurance companies. If these conditions because of the disappearance of insurance or additional changes to the duration of the insurance claim for deduction tax allowance expires and income under § 10 of the tax year in which this event has occurred , the amount by which the taxpayer during the relevant years of because the premium paid tax base is reduced, with the exception of insurance contracts , which will be paid by the insurance settlement or severance pay , while reserve capital value or surrender value will be transferred to the new private life insurance contract meets the conditions for the application of tax allowances .

(7) The tax base can deduct paid membership fees paid in the taxable period, a member of trade union organization that defends the statutes according to their economic and social interests of employees within the scope defined by special legislation. 82) This amount may be deducted up to 1.5% of taxable income under § 6, except income subject to tax deduction at special rate of tax up to the amount of CZK 3,000 per tax year.

(8) Since the tax base in the taxable period may deduct payment for tests to verify the results of further education under the Act on Verification and Recognition of Further Education 82a), unless covered by an employer or have not been applied as an expense in accordance with § 24 of the taxpayer with income under § 7, the highest But 10 000 CZK. For a taxpayer who is a disabled person can deduct for the taxable period to 13 000 CZK, and a taxpayer who is a person with severe disabilities, to 15 000 CZK.

(9 ) For a taxpayer referred to in § 2, paragraph 3 shall be taxable in accordance with paragraphs 1-8 will reduce the taxable period only if it is the taxpayer who is resident in a Member State of the European Union, Norway or Iceland, and if his total income from sources the territory of the Czech Republic pursuant to § 22 is at least 90 % of all income except income which is not subject to tax under § 3 or 6, or are exempt from tax under § 4 , 6, or 10 , or income from which is subject to withholding tax special rate . The amount of income from foreign sources taxpayer demonstrates confirmation of the foreign tax on a form issued by the Ministry of Finance.

 

§ 16

The tax rate

 

Tax on tax base reduced by enjoys tax (§ 15) and deductions from the tax base (§ 34) rounded to whole CZK hundred down is 15%.

 

• 16a

Solidarity tax increase

 

(1) In calculating the § 16 tax increases by increasing the solidarity tax.

(2) Solidarity tax increase is 7% of the positive difference between

1. a) the sum of income included in a partial tax base under § 6 and partial tax base pursuant to § 7 in the relevant tax year and
2. b) 48 times the average wage set by law on the social security premiums.

 

§ 16b

The taxable period

 

Tax period income of individuals is the calendar year .

 

 

 

PART TWO

INCOME TAX LEGAL PERSONS

 

§ 17

Payers of corporate income

 

(1 ) an income tax of legal persons

1. a) a legal person ,

b ) the organization of the state,

c ) mutual fund under the law regulating investment companies and investment funds ,

d ) sub-fund joint-stock company with variable capital under the law regulating investment companies and investment funds ,

e ) pension fund companies, which for the purposes of this Act, the funds managed by pension under the law regulating pension and savings under the act governing supplementary pension saving ,

f ) trust fund under the Civil Code,

g ) unit , which is under the law of the state under which it is incorporated or constituted , by the taxpayer.

( 2 ) Taxpayers are tax residents of the Czech Republic , or tax non-residents.

( 3 ) Taxpayers are tax residents of the Czech Republic , where they have the Czech Republic has its registered office or place of leadership , which is the address of the place from which the taxpayer is controlled ( hereinafter referred to as “seat ” ) . 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. If a taxpayer who is not a legal entity incorporated or constituted under the laws of the Czech Republic , it is considered to have the seat of the Czech Republic .

(4 ) Taxpayers are tax resident if they are not in the Czech Republic has its registered office or to the one established by international agreement. Non-resident taxpayers have a tax obligation , which applies only to income from sources in the Czech Republic.

 

§ 17a

Public benefit the taxpayer

 

( 1) The public benefit is payable by the taxpayer , that in accordance with its founding legal acts , statute, charter , law or decision of a public authority ‘s primary activity is engaged in an activity that is not a business.

( 2 ) public benefit the taxpayer is not

1. a) Trade Corporation ,

b ) Czech Television , Czech Radio and Czech News Agency ,

c ) a professional association or taxpayer established to protect and defend the business interests of its members for which the member contributions tax free, with the exception of employers’ organizations,

d ) health insurance ,

e ) unit owners and

f ) Foundation ,

1 ) which, according to its founder’s actions serve to support people close to the founders or

2 ) whose activities are aimed at supporting people close to the founders .

 

§ 18

General provisions on the subject of taxation

 

(1 ) The subject of tax revenue from all activities and management of all property , unless stated otherwise.

(2) The taxes are not

a ) revenue generated by the acquisition of shares pursuant to the law regulating the conditions for the transfer of state property to other persons ,

1. b) for taxpayers who have the status of an authorized person under a special law, 15b) revenue generated by the release of debts to the amount of compensation under special laws, 2) the level of entitlement to a basic share, 13) and income from the release of another proportion of 13) in non-cash form,
2. c) income from own activities Radioactive Waste Repository Authority 19e) with the exception of income subject to special withholding tax rate under § 36 of this Act,

d ) the revenue generated from the fair 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 on the basis of settlement or unilateral declaration of the government of which the Czech Republic has committed itself pay , 1c )

e ) Income Trust Fund allocation of assets to the Trust Fund and an increase in the assets of the Trust Fund agreement or acquisition in case of death ,

f ) the benefit

1 ) vydlužitele borrow at interest-free ,

2 ) the borrower , loan,

3 ) výprosníka when she obtain ,

g ) Income derived health insurance in the form of

1 ) premiums for public health insurance

2 ) fines imposed on the insured or premium payers,

3) The penalties imposed by payers ,

4) The additional premium imposed by employers,

5 ) reimbursement for covered health services that health insurance incurred as a result of culpable infringement of a third party against the insured,

6 ) Payment of fee-for- business – specific medical services and health care by the employer ,

7) The deposit under the rules relating departmental, municipal , corporate and other health insurance ,

8 ) repayable financial assistance from the state budget to cover the cost of the services covered after the exhaustion of the reserve fund in the event of insolvency of the General Health Insurance Company ,

9) specific subsidies from the state budget ,

10 ) claims paid for medical services provided in the Czech Republic foreign insured persons who are natural persons for medical services that were paid in accordance with the declared international agreements on social security, with the assent of the Parliament and by which the Czech Republic is bound, or by directly applicable regulation of the European Union ,

h ) income from unit owners

1 ) subsidies,

2) The total unit owners to manage the house and land ,

3 ) payments for services relating to the dwelling and commercial premises.

 

§ 18a

Specific provisions on the subject of the public

benefit taxpayers

 

(1 ) For the public benefit of the taxpayer is not subject to tax

1. a) income from non-business activities , provided that the expenses (costs) under this Act in relation to the implementation of this activity are higher

b ) the grant , allowance, promotion , or other similar benefits from public funds ,

c ) support from the Wine Fund

d ) income tax, fee or other similar monetary payments that accrue to the municipality or county,

e ) consideration which is income of the state budget for

1 ) the transfer or use of state property between state agencies and state organizations ,

2 ) Rental and sales of state assets ,

f ) income from things obtained free of charge under the law on property settlement with churches and religious organizations.

( 2 ) For the public benefit of the taxpayer is subject to income taxes always

1. a) advertising ,

b ) the membership fee ,

c ) in the form of interest

d ) rents , except for rental of state property.

( 3 ) For the public benefit of the taxpayer ‘s compliance with the conditions referred to in paragraph 1 point . a) assessed for the tax year by kind of activity. If an individual work in the same kind of activity is performed both at prices which reached revenues are lower than or equal related expenses (costs ) incurred to generate, assure and maintain , and at prices which achieved revenues in excess of related costs (costs ) incurred to generate, assure and maintain , the taxable income of the individual activities that are carried out at prices which income exceeds the related expenses.

(4 ) utility taxpayer is obliged to keep records so that by the date the accounts were kept separate income subject to tax , the income that is not subject to tax or are subject to tax , but they are exempt from tax. The same holds true for management expenses (costs ) . If this obligation can not be fulfilled by a government department or municipality for their one-off revenues, will do so outside the accounts in the tax return .

(5 ) With the exception of income from investment grants are subject to tax all income at the public benefit of the taxpayer , which is

1. a) public university,

b ) public research institutions ,

c ) the provider of health services ,

d ) non-profit organization ,

e ) of the Constitution .

 

§ 18b

Specific provisions on the subject of personal taxes

companies and their associates

 

(1 ) For public companies are subject to tax only the income from which tax is levied a special tax rate , this does not apply for purposes of determining the income tax or legal person shareholder of a public company .

( 2) For the Confederate general partnership or a general partner of a limited partnership are also subject to tax revenue public company or limited partnership .

 

§ 19

Exemption

 

(1) shall be exempt from tax

1. a) membership fee according to statutes, establishment or foundation deeds received

1) interest association of legal persons for whom membership is not a necessary condition for the operation or performance of business activities

2 ) association which is not an organization of employers,

3) trade unions,

4) political party or political movement or

5) a professional association with voluntary membership with the exception of the Economic Chamber of the Czech Republic and Agricultural Chamber of the Czech Republic,

1. b) income of church collections, revenue for the Church’s actions and contributions of members of registered churches and religious societies,

c ) rental income from a cooperative apartment or cooperative commercial space and pay for services with the use of the dwelling or non-residential premises arising under the lease agreement between the housing association and its members; same applies to a limited liability company and its shareholder and association and its member

1. d) income from which tax is withheld by a special tax rate, resulting

1) The pension fund company ,

2 ) pension institutions , which is the beneficial owner of the income taxed in accordance with paragraph 6, except pension company or a similar company that manages funds similar retirement funds ,

1. e) the proceeds of state funds provided by special regulations, 19)

f ) Income Czech National Bank and receive the Deposit Insurance Fund

1. g) income from operations in the financial markets means the reserve account for pension reform, according to budget rules

h ) revenue arising from the write-off of debts with debt relief or restructuring carried out under a special legal regulation 19 ) , if they are under a special legal regulation 20) booked to income ,

1. ch) repealed by Act No. 458/2011 Coll.
2. i) interest income taxpayers listed in § 17, paragraph 4, which they receive from bonds issued by foreign taxpayers located in the Czech Republic or the Czech Republic,
3. j) income Support and Guarantee Agricultural and Forestry Fund, Inc., arising from sale of securities in the fund,
4. k) profit sharing partnership contributions from participating in business if they are used to replenish the deposit of shares reduced losses to the original level,

l ) income received in connection with the privatized assets that are managed by the Ministry of Finance in separate accounts under a special legal regulation 125 ) and income arising from the disposal of funds to these specific accounts in the financial market , as well as revenue generated from the rights that went extinct from the Czech consolidation Agency to the State under a special law and the income of rights, which went extinct from the Czech collection Company, Ltd. , or from canceled Security Fund credit unions to state

1. m) receiving the Guarantee Fund of Securities Dealers,
2. n) income from interest on overpayments caused by the tax 49) and interest on overpayments caused by the Social Security, 50)
3. a) Security Fund income,
4. p) income from operations of nuclear resources account in the financial market under the Atomic Act,
5. r) yield Foundation which is a charitable taxpayer of assets invested in the endowment principal and income from the sale, if such income is used only for the purpose for which the trust is established , and if it is not income that was used in violation Foundation the law ,
6. s) contributions to the fund loss prevention Czech Insurers’ Bureau,
7. t) arising from interest income health insurance company established by special law or under a special legal regulation 17e) on deposits with banks, if they are embedded resources obtained from sources public health insurance
8. u) revenue Regional Council established a special legal regulation 124),
9. v) revenue fund of the Energy Regulatory Office, the gross margin of the loss of the license holder the obligation to supply the filling of the license, 85)
10. w) interest income to the Czech-German Future Fund,
11. x) interest income accruing to the administrative department and government agency responsible for safeguarding the Ministry of Finance to help implement programs of the European Communities, for deposit in the deposit account established to hold funds provided by the Czech Republic, the European Communities, as well as interest income resulting body of state and local governments from deposit to a deposit account established to hold funds provided by the Czech Republic, World Bank, European Bank for Reconstruction and Development and European Investment Bank,
12. y) the interest income arising from the public collection 14e) organized for the purposes set out in § 15 subsection 1 and § 20 subsection 8,

from) income Wine Fund established by law governing viticulture,

1. a) income support from the Wine Fund
2. zb) the revenue generated in connection with the performance of volunteer services provided by special legislation, 4h)
3. zc) income derived from the contributions of manufacturers under a special legal regulation 121) ensuring the collective operators return the collection, processing, recovery and disposal of electrical equipment or separate collection, treatment, recovery and disposal of electrical waste, unless they are registered under a special legal regulation 121),
4. W) awards in the field of culture under special legislation 12a)
5. of) income from

1 ) Share of profits paid by a subsidiary that is the taxpayer referred to in § 17 paragraph 3 , of the parent company ,

2 ) the transfer of shares of the parent company in a subsidiary arising taxpayer referred to in § 17 paragraph 3 or a company which is resident in another Member State of the European Union other than the Czech Republic ,

zf ) income of the parent company in the reduction of the share capital of the subsidiary company, up to the amount by which the increase in deposits shareholder or nominal value of the shares in the capital increase of the company’s own resources under a special law , if the source of this increase company profits or funds created from profit

1. zg) transferred profit management or a controlling person under a control or profit transfer agreement, the case of income arising from a subsidiary of the parent company,
2. zh) income outside of the settlement of shareholder standing under a control or profit transfer agreement when the companion standing outside the parent company in relation to the controlled or managed by a person

zi ) income from a share of the profits arising from the subsidiary which is resident in another Member State of the European Union other than the Czech Republic, the parent company , which is the taxpayer referred to in § 17 paragraph 3 , a permanent establishment of the parent company, which is listed by the taxpayer in § 17 paragraph 4 and is located on the territory of the Czech Republic .. This does not apply to shares in liquidation , settlement shares and profit shares paid by the subsidiary which is in liquidation ,

zj ) royalties resulting business corporation that is resident in another Member State of the European Union other than the Czech Republic , from

1 ) a business corporation that is a resident of the Czech Republic, or

2 ) a permanent establishment business corporation that is resident in another Member State of the European Union other than the Czech Republic , the Czech Republic ,

exp ) interest on debt financial instruments resulting business corporation that is resident in another Member State of the European Union other than the Czech Republic , the business corporation that is a resident of the Czech Republic, or by a permanent establishment business corporation that is resident in another Member State of the European Union than the Czech Republic , located in the Czech Republic ; credit financial instrument for the purposes of this Act, a contractual legal relationship , the subject of which is let to refund or grant funds; credit financial instrument is always

1 ) credit,

2 ) loan ,

3 ) bond ,

4 ) a certificate of deposit , certificates of deposit and deposit them on a par with a built

5) The bill , which takes drawee release of funds .

zl ) income on the reserves deposited in a special escrow account in a bank under a special law 22a ) and yields of government bonds purchased through an escrow account in a bank under a special law 22a) and kept in a separate account with the Czech National Bank , at the Centre or securities in the Central Depository on the Czech Republic represented by the Ministry of Finance transferred Centre’s register of securities ( hereinafter referred to as the “Central Depository ” ) , if they become if income escrow account pursuant to a special legal regulation 22a )

change) the proceeds of the State Institute for Drug Control and the Institute for State Control of Veterinary Biologicals and Medicaments arising from acts undertaken under special legislation, 112)

Zn) the revenue generated as a replacement for easement arising by law or by a public authority under a special law and the revenue generated as a compensation for expropriation under a special legal regulation 4c),

1. zo) Gratuitous the owner of the unit in the form of reimbursement for the cost of managing the house and land owned by another entity in the same house or the person who becomes the owner of the newly established units in the same house.

(2) The exemptions pursuant to paragraph 1. from) and paragraphs 8 to 10 shall not apply to

1. a) profit-sharing paid by the subsidiary which is in liquidation , the parent company , unless the parent company which is resident in another Member State of the European Union other than the Czech Republic ,
2. b) income from transfer of shares in parent company, subsidiary, if the taxpayer is a subsidiary referred to in § 17 paragraph 3 and is in liquidation.

(3) For purposes of this Act:

1. a) a company which is resident in another Member State of the European Union other than the Czech Republic, the business corporation that is a taxpayer referred to in § 17 paragraph 3 and

1) one of the forms specified in the rules of the European Communities; 93) publishes the following types of Treasury’s Financial Newsletter, and information system with remote access and

2) under the tax laws of the Member States of the European Union is considered a tax resident and is not considered a tax resident outside the European Union under the provisions of double taxation with a third State and

3 ) is subject to any of the taxes specified in the relevant legislation of the European Communities , 93) that have the same or similar character as the income tax . A list of these taxes published by the Ministry of Finance in the Financial Bulletin and information system with remote access , a business corporation subject to these taxes is not a business corporation that is exempt or you can choose tax exemption

b ) the parent company of a business corporation if the taxpayer referred to in § 17 paragraph 3 and has a joint-stock company or a limited liability company or cooperative, or a company that is tax resident in another Member State of the European Union other than the Czech Republic, which has for at least 12 months at least 10 % of the share capital of another business corporation,

c ) a subsidiary of a business corporation if the taxpayer referred to in § 17 paragraph 3 and has a joint-stock company or a limited liability company or cooperative, or a business corporation that is resident in another Member State of the European Union other than the Czech Republic , to which the capital of the parent company for at least 12 months at least 10 % share ,

1. d) State the third state, which is not a member of the European Union.

(4) The exemptions pursuant to paragraph 1. of) to zi) and under paragraph 9 may apply, subject to conditions 10% of the capital, even before completing 12 months continuous conditions of paragraph 3, but then this requirement must be met. If satisfied the minimum 10% share of the capital for a continuous period of at least 12 months, then the exemption provided

1. a) paragraph 1 letter. zf) to zi) applied the taxpayer referred to in § 17 paragraph 3 as the failure of his tax liability in the taxable period or periods for which tax return is filed for which exemption was claimed,
2. b) paragraph 1 letter. of) to zh) applied as a tax payer infringement taxpayer and proceed according to § 38s.

(5) The exemptions pursuant to paragraph 1. zs) and zk) can be applied if

1 ) the payer of interest on debt financial instruments or royalties and the recipient of interest on debt financial instruments or royalties are related directly through capital for at least 24 continuous months of consecutive and

2 ) the recipient of interest on debt financial instruments or royalties is the beneficial owner of a

3 ) interest on debt financial instruments or royalties are attributable to a permanent establishment located in the Czech Republic or a third country and

4 ) recipients of interest on debt financial instruments or royalties order issued pursuant to § 38nb .

Exemptions may be applied prior to completion of the conditions listed in point 1, but then this requirement must be met. Failure to comply with this condition shall proceed accordingly under paragraph 4

(6 ) Recipient share of the profits , income from transfer of shares of the parent company in a subsidiary , interest on debt financial instruments and royalties is the beneficial owner , if such payments shall adopt its own benefit and not as an agent , representative or agent for another person .

(7 ) royalties means payments of any kind which represents compensation for the use or provision of the right to use copyright or similar rights in literary, artistic or scientific work including films and film works , computer programs (software ) , as well as the right to patent , trademark , industrial design , design or model , plan , secret formula or manufacturing process , or for the production of technical and business knowledge (know – how) . License fee shall also mean income for rent or for any other use industrial, commercial or scientific equipment .

(8 ) The exemption under paragraph 1 . from ) point 1 and point . zj ) and exp ) can be subject to the conditions set out in paragraphs 3-7 for a company that is tax resident in another Member State of the European Union other than the Czech Republic , apply mutatis mutandis to the income paid by a business corporation that is a taxpayer referred to in § 17 paragraph 3 , business corporation that is a resident of the Swiss Confederation , Norway or Iceland; while the exemption under paragraph 1 . zj ) can be used starting from 1 January 2011. When using an exemption under this paragraph shall apply mutatis mutandis to the provisions of § 25 paragraph 1 point . exam).

(9 ) The exemption under paragraph 1 . ze) and zi ) also apply to income derived poplatníkovi referred to in § 17 paragraph 3 a company which is a resident of another EU Member State other than the Czech Republic , the share of profits paid to business corporations and the transfers of ownership interest in a corporation , if such business corporations

1) is a tax resident in a third country with which the Czech Republic has an effective agreement on avoidance of double taxation and

2 ) the legal form of a comparable legal characteristics as a limited liability company , joint stock company or cooperative under a special law , and

3 ) is in a similar relationship to the taxpayer to whom revenue from profit-sharing or transfer of shares in the business Gas Corporation , as a subsidiary to the parent company under the conditions laid down in paragraphs 3 and 4 , and

4 ) is subject to tax similar to the tax on corporate income , in which the tax rate is not lower than 12% , at least in the tax year in which the taxpayer referred to in § 17 paragraph 3 of the revenue from profit-sharing or transfer of shares in the business corporation recorded as receivables in accordance with a special regulation 20) , and in the tax year prior to that tax period ; while there if u business corporations to extinction without liquidation , then the fulfillment of the conditions of the legal predecessor ; business for a corporation subject to such tax is not a business corporation that is exempt from tax , or you may choose a similar exemption or relief from this tax.

The exemption under paragraph 1 . ze) and zi ) and pursuant to this paragraph shall be granted if the recipient of income from profit-sharing or transfer of shares is their real owner . Expenditure incurred on income referred to in paragraph 1 point . from ) point 2 is always the acquisition price of the shares determined in accordance with this Act. To determine the expenses (costs ) incurred on income (revenue ) exemption under this paragraph , the provisions of § 25 paragraph 1 point . zk) shall apply mutatis mutandis . The exemption under paragraph 1 . ze) and point 2 of this paragraph does not apply to shares in business corporations , which were acquired in a purchase business establishment (§ 23, paragraph 15).

(10 ) The exemption under paragraph 1 . from ) point 2 and point . zi ) and under paragraph 9 can be subject to the conditions set out in paragraphs 3 , 4 and 6 business corporation that is resident in another Member State of the European Union other than the Czech Republic , apply mutatis mutandis to the business corporation that is a resident of Norway or Iceland. When using an exemption under this paragraph shall apply mutatis mutandis to the provisions of § 25 paragraph 1 point . exam).

(11) The exemptions pursuant to paragraph 1. from) and zi) and under paragraph 10 shall not apply if a subsidiary or parent company

1. a) is exempt from corporate income tax or similar tax exempt,
2. b) you can select a similar exemption or relief from taxes on corporate income tax or similar tax or
3. c) is subject to tax on corporate income tax or similar tax at the rate of 0%.

 

 

• 19a

Exemption from tax of profit sharing and similar income

 

(1) shall be exempt from tax income in the form

1. a) the share of profits and dividends from participation in joint-stock company to a limited liability company or limited partners in limited partnerships,
2. b) profit-sharing or similar claim on membership in a cooperative
3. c) profit-sharing partnership contributions,
4. d) share of the settlement of the dissolution of partner participation in limited liability companies, limited partners in limited partnerships or termination of membership in a cooperative
5. e) the share of the liquidation balance shareholder in the company, the limited liability company or limited partners in limited partnerships,
6. f) share of the liquidation team member in a cooperative
7. g) settlement of the shareholder standing outside under a control or profit transfer agreement,
8. h) income of the company with limited liability or joint stock company with capital reduction in the maximum amount by which the deposit was raised by a shareholder or nominal value of shares in the capital increase, was the source of this increase in profit of the company or fund created from net profit, while for this income is always true that capital reduces the first part which was raised from the profits of a company or fund created from profit
9. i) the profit transferred management or controlling person under a control or profit transfer agreement,
10. j) Income Limited Partnership general partner and general partner of the partnerships resulting in profit after tax of joint stock companies or limited liability company after the conversion of joint stock companies or limited liability company into a limited company or public company.

(2) The exemption under paragraph 1 shall apply only to income

1. a) a taxpayer who is a resident of another EU member state, Norway, Iceland or Switzerland, if the income paid by a company or a cooperative, taxpayers who are listed in § 17, paragraph 3, or
2. b) the taxpayer referred to in § 17, paragraph 3, if this income is paid by the cooperative or who are

1) taxpayers referred to in § 17, paragraph 3, or

2) taxpayers who are resident in another EU member state, Norway, Iceland or Switzerland.

(3) Exemptions under paragraph 1 shall apply to income derived as a taxpayer referred to in § 17 paragraph 3 and the company is tax resident in another EU member state, paid by a company if the company

1. a) is a tax resident in a third country with which the Czech Republic has an effective agreement on avoidance of double taxation and
2. b) a legal form comparable legal characteristics as a limited liability company, joint stock company or cooperative, and
3. c) is subject to tax like income tax of legal entities for which the tax rate not less than 12%, at least in the taxable period in which the taxpayer referred to in § 17 paragraph 3 of income from dividends and other profit-sharing or transfer stake in the company recorded as a receivable in accordance with the laws on accounting and taxation year preceding the tax period, taking occurred when the company to disappear without carrying out the liquidation, then the fulfillment of this condition in the legal predecessor, such as a company subject to tax is not a company which is exempt, or you may choose a similar exemption or relief from this tax.

(4) The exemption under paragraph 1 shall not apply if the income flows from

1. a) Investment Fund
2. b) mutual fund, or
3. c) Foreign collective investment fund.

(5) For income from dividends public limited company that is only part of the tax year the investment fund under the law regulating collective investment, will be exempt only the portion of income attributable to the period when the company was not the Fund. When the distribution of income is the same procedure as in the distribution of the tax base of this company.

Editor’s Note : § 19 shall take effect on 1.leden 2015.

 

§ 19b

Exemptions gratuitous income

 

(1 ) The exemption of corporate income tax is freed without charge

1. a) income from the acquisition of inheritance or legacy

b ) income, if any , on the basis of land settlement of land consolidation in the form of

1 ) the acquisition of ownership of land ,

2 ) the establishment of an easement .

( 2 ) The exemption from corporation tax exempt income without charge

1. a) the appointed person of property

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

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

b ) a taxpayer who is

1 ) public benefit the taxpayer based in the Czech Republic , where it is or will be used for the purposes specified in § 15 paragraph 1 or § 20 paragraph 8 or capital contributions ; exemption does not apply to municipalities and counties,

2 ) public benefit the taxpayer based on the territory of Norway , Iceland or another Member State of the European Union other than the Czech Republic , if its legal form , the object of activity, and the use to which the gratuitous acquisition of a similar legal form, subject matter and how to use those taxpayers whose income is exempt under section 1,

c ) flowing into public collections, humanitarian or charitable purposes ,

d ) Income from public collections,

1. E) a Member State of the European Union , Norway or Iceland.

( 3 ) The exemption gratuitous revenue referred to in paragraph 2 . b ) shall not apply if the taxpayer does not apply it . The decision of the taxpayer on the application or non-application of the exemption gratuitous receipts can not be retroactively changed.

 

§ 20

Tax base and items reducing the tax base

 

(1) For the tax base, the provisions of § 23 to 33 and paragraphs 2 to 6

(2) For a taxpayer in which there is a cancellation of the liquidation, the tax base in the course of liquidation and after its termination profit adjusted according to § 23 to 33

( 3 ) If the result for the investment fund to change its administrator , the previous administrator is obliged to notify the change to the tax authorities no later than the day it occurs.

(4 ) For a limited partnership , the taxable amount determined in accordance with § 23-33 is reduced by the amount attributable to the general partners .

(5 ) For a taxpayer who is a shareholder of a public company , is part of the taxable proportion of the tax base or tax loss of a public company. This ratio corresponds to the ratio which the partner participates in the profits of public companies .

(6 ) A taxpayer that is a general partner of a limited partnership , is part of the tax base proportional part of the tax base or tax losses of a limited partnership . This ratio corresponds to the ratio , which is a general partner participates in the profits of a limited partnership .

(7 ) utility taxpayer with the exception of municipalities, regions, healthcare providers and professional associations and taxpayer established to protect and defend the business interests of its members who are employers’ organizations , the tax base determined in accordance with paragraph 1 reduced under § 34 to further reduce about 30% of a maximum of 1,000,000 CZK in applying the funds raised by the tax savings to cover the costs ( expenses ) related to the activities of which the revenues are not subject to tax, and the latest in 3 immediately following taxable periods. Benevolent society and the institute has been obtained by means savings to use during the tax year to cover the costs ( expenses ) performed by non-business activities. If the 30 % reduction is less than CZK 300,000 may be deducted the amount of 300 000 CZK , up to the amount of the tax base . Public universities, public benefit corporation or institution, which is a private university under the law regulating universities and public research institutions can tax base determined in accordance with paragraph 1 reduced under § 34 further reduced by up to 30% of a maximum of 3,000,000 CZK shall apply if the funds raised by the tax savings in the following tax year to cover the costs (expenditures ) to education, science, research , development and artistic activities, and if the 30 % reduction of less than 1 million CZK , may deduct the amount in the amount of 1,000,000 CZK , up to the amount of the tax base .

(8 ) Since the tax base reduced under § 34 may deduct the value of gratuitous transactions carried out by municipalities , counties , state organizational units , legal entities established in the Czech Republic , as well as legal persons who are the organizers of public collections under a special law , 14e ) and to the funding of science and education , research and development purposes , culture , education , police , fire protection , support and youth protection , animal protection and health, the purpose of social, health , environmental , humanitarian, charitable , religious, for registered churches and religious societies , physical education and sports , and political parties and political movements on their activities, in addition to natural persons resident in the territory of the Czech Republic, which are the providers of medical services or which operate schools and school facilities and equipment to protect abandoned animals or endangered species, the financing of these facilities, in addition to natural persons resident in the territory of the Czech Republic, which are eligible for a disability pension or were recipients of disability pension at the date of granting old-age pension or are minors dependent on the care of another person pursuant to a special legal regulation 4J ) , the medical devices 114) up to the amount not covered by health insurance or special aids under the law regulating the provision of benefits to persons with disabilities up to the amount not paid by the contribution from the state budget and the assets of these persons to facilitate education and inclusion in the workplace if the value of gratuitous performance is at least 2 000 CZK . Similarly for gratuitous performance on the financing of the aftermath of a natural disaster , which occurred on the territory of a Member State of the European Union , Norway or Iceland. For tangible or intangible property is the value of gratuitous performance exceeding the carrying value of tangible assets (§ 29 paragraph 2) or the value shown in the books under a special legal regulation 20 ) in other assets . In total, you can deduct a maximum of 10 % of the tax base reduced pursuant to § 34 Within the limits of this deduction shall not gratuitous transactions that correspond to the applied discounts on partial removal of lotteries and other similar games . This deduction can be applied by taxpayers who are not founded or established for the purpose of business . Since the tax base can not deduct the value of gratuitous benefits, under which implies provider of gratuitous benefits or to a person related benefit without providing adequate compensation.

(9 ) For a taxpayer who is a shareholder of a public company , is part of the value of gratuitous benefits, which can be deducted from the tax base pursuant to paragraph 8, and part of the value of gratuitous transactions carried out by public company for the purposes set out in paragraph 8, set in the same proportion , that divides the tax base or loss in accordance with paragraph 5

(10 ) The gratuitous performance provided a limited partnership for the purposes set out in paragraph 8 shall be distributed to the general partner and a limited company in the same proportion as the reduced tax base pursuant to paragraph 4 For a taxpayer who is a general partner of a limited partnership , is part of the donations to be deducted under paragraph 8 , and part of the value of gratuitous performance provided a limited partnership for the purposes set out in paragraph 8 that belongs to the rate at which they are divided into individual general partner tax base or loss in accordance with paragraph 6

(11) The tax base reduced pursuant to paragraphs 7 and 8 and § 34 shall be rounded to the nearest thousand CZK down.

(12 ) The provisions of paragraphs 8 to 11 shall apply to the free benefits provided by natural or legal persons established or resident in the territory of another Member State of the European Union other than the Czech Republic , and the territory of Norway or Iceland, if the recipient of gratuitous fulfillment and purpose gratuitous transaction meets the conditions laid down in this Act.

 

 

§ 20a

The tax payer of income tax, which is only part of the tax year the investment fund, divide the tax base (§ 20 paragraph 1 ), reduced by the amounts in § 34 day precision , on the part of

1. a) attributable to the portion of the tax year in which the investment fund , which is rounded to the nearest thousand CZK down
2. b) pertaining to the remainder of the tax year, which is rounded to the nearest thousand CZK down.

 

§ 20b

A separate tax base

 

(1 ) A separate tax base to include all income from dividends, settlement amounts , shares in liquidation or similar benefits to them , not including the amount of tax withheld abroad , resulting taxpayers referred to in § 17 paragraph 3 of the sources in abroad in the relevant tax year . In a separate tax base does not include income exempt from tax. Individual income settlement amount or share of the liquidation or similar performance from an included in a separate tax base is reduced by the acquisition price of an interest in a corporation. Similarly, the procedure applies to a taxpayer referred to in § 17, paragraph 4 , if the income from dividends, settlement amounts , shares in liquidation or similar benefits to them from abroad is attributable to its permanent establishment situated in the territory of the Czech Republic . This provision does not apply to pension funds of the company.

(2) For a taxpayer who is a partner general partnership general partner or limited partnership, is part of a separate tax base of income and a general partnership or limited partnership, pursuant to paragraph 1, while this part of the separate base

1. a) a partner in a public company in the same proportion as the distribution of profit under the social contract , or equally ,

b ) a general partner in a limited partnership in the same proportion in which the distribution of profits or loss of a limited partnership to the general partner under a special law .

 

§ 20c

Commercial property for income tax of legal entities

 

Commercial property for income tax of legal persons for the purposes of income tax means any property that

1. a) it belongs to, as regards the taxpayer legal person,

b ) belong to it , as to the taxpayer who is not a legal entity.

 

§ 21

The tax rate

 

(1) The tax rate is 19% if in paragraphs 2 and 3 is not stated otherwise. This tax rate applies to the tax base reduced by items pursuant to § § 34 and 20, paragraph 7 and 8, which is rounded down to whole.

(2) The tax rate is 5% of the tax base

1. a) investment fund under the law regulating investment companies and investment funds , the rate of tax applies to the tax base reduced by the amounts in § 34, which shall be rounded down to whole ,

b ) a foreign investment fund based in another Member State of the European Union , Norway or Iceland, if

1) publicly offered securities, collects funds from the public and invest on the principle of risk spreading, and these facts can be determined from the statute, prospectus or similar document issued by the Fund,

2) subject to the supervisory authority in the State in which it is allowed, and this fact may be determined by statute, prospectus or similar document issued by the Fund and

3) according to the tax law of the State in which it is allowed, is considered a tax resident and the income of the fund according to the tax law of that State or in part, do not impute to others.

( 3 ) The tax rate is 5% of the company’s pension fund or pension institutions with the exception of the pension company or a similar company that manages pension funds, insurance funds alike . This tax rate applies to the tax base reduced by the amounts in § 34, which shall be rounded down to whole .

(4) 15% tax rate applies to the separate tax base pursuant to § 20b rounded down to whole.

(5 ) For a taxpayer tax on corporate income , which is only part of the tax year the investment fund , the rate of tax under paragraph 2, only part of the tax attributable to the portion of the tax year in which the investment fund , determined in accordance with § 20a.

(6) To determine the tax rate used in the preceding paragraphs effective the first day of the taxable period or periods for which tax return is filed.

 

§ 21a

The taxable period

 

Tax period income tax is

1. a) calendar year

b ) the marketing year

c ) the period from the effective date of the merger or division of a business corporation or a transfer of assets to members of the legal persons by the end of the calendar year or fiscal year in which the conversion or transfer of assets became effective, or

d ) the period, if the accounting period of more than continuously consecutive 12 months.

 

§ 21b

General provisions on matters of common

 

(1 ) For the thing, and this thing is physical and tangible , for the purposes of income tax also considered

1. a) a living animal ,

b ) part of the human body and

c ) operate a force of nature , with which it trades.

( 2 ) The provisions of the commercial plant for the purposes of income tax apply to the part of the business establishment forming a separate organizational unit .

( 3 ) The provisions of this Act governing securities for the purposes of income tax apply mutatis mutandis for dematerialized securities.

(4 ) The provisions of this Act on the unit and immovable shall apply mutatis mutandis to the unit , which is defined by the law on ownership, along with the associated share of the common areas of the house, and if it is linked to land ownership , and together with the share on the site.

(5 ) The provisions governing the deposit for the purposes of income tax apply mutatis mutandis to the earnest .

 

§ 21c

General The property clauses

 

(1 ) For the purposes of the income tax paid to the performance of the Trust Fund will soon meet the income of the Fund and then to the other assets of the Fund.

( 2 ) If agreed , and that the donor will be gifted to each other , it is for the purposes of income tax on the sale or exchange , even given what value to one party exceeds the performance of the other party.

( 3 ) The provisions of this Act governing the lease shall apply to leasing .

 

§ 21d

The general common provisions on finance leases

 

(1 ) A finance lease for the purposes of income tax means letting things except the things that are intangible property owner to use the user for consideration if the formation of the contract at

1. a) agreed that after the expiry of the term converted to owner-occupied property right things to it for the purchase price or free of charge to the user of the

b ) agreed to transfer the user’s authority under subparagraph a) .

( 2 ) The financial leasing are not subject to the provisions of this Act on the lease.

( 3 ) Financial leasing for the purposes of income tax is considered from the time the financial lease agreement for the lease , if

1. a) financial leasing abandoned

b ) after the expiry of the term does not transfer ownership to the user.

(4 ) passes if the user using the leased object this object to the use of another person in return for payment under the contract , this contract shall be considered for purposes of income tax for a lease contract .

 

§ 21e

General provisions for the common people

 

( 1) The Bank for the purposes of income tax means any bank, including foreign banks .

( 2) The State shall , for the purposes of income tax is also regarded as a separate jurisdiction , which is not a state .

( 3 ) husband ( wife ) for the purposes of income tax also means the partner under the law regulating registered partnership.

( 4) Common household for the purposes of income tax means a community of individuals who are permanently living together and sharing expenses for their needs .

 

 

 

PART THREE

COMMON PROVISIONS

 

§ 22

Source of income

 

(1) For income from sources in the Czech Republic for taxpayers referred to in § 2 § 3 and 17, paragraph 4 be construed

1. a) income from business carried on through a permanent establishment
2. b) income from dependent activity (employment) with the exception of income referred to in subparagraph f) of section 2, which is performed in the Czech Republic or on board ships or aircraft that are operated by taxpayers mentioned in § 2, paragraph 2 and § 17 3,
3. c) income from services with the exception of the implementation of construction projects mounting, income from business, technical or other advice, management and brokerage activities and similar activities provided in the Czech Republic,

d ) income from the sale of immovable property located in the Czech Republic and the rights associated with them,

e ) income from the use of immovable property or apartments located in the Czech Republic ,

1. f) income

1) from independent activities, such as architects, doctors, engineers, lawyers, scientists, teachers, artists, tax or financial advisor, and similar occupations performed in the Czech Republic,

2) the person carried on activity in the Czech Republic or are reclaimed publicly withdrawing artists, athletes, artists and people associated artists, regardless of who the income is and what the legal relationship

1. g) income from payments from taxpayers referred to in § 2, paragraph 2 and § 17 paragraph 3 and the taxpayers permanent establishments referred to in paragraph 3 § 2 and § 17, paragraph 4, which are

1) to provide compensation for right of use or exploitation of the subject of industrial property, computer programs (software), production of technical and other economically exploitable knowledge (know-how)

2) provide compensation for right of use or for the use of copyright or rights related to copyright,

3 ) profit-sharing , settlement amounts , shares in liquidation business corporations and other income accruing capital , a portion of the profit after taxation paid silent companion. For profit for the purposes of this provision, the well established difference between the agreed price and the price prevailing on the market (§ 23 paragraph 7 ) and interest , which is not recognized as an expense (cost ) according to § 25 paragraph 1 point . w ) and zl ), except for the difference found at agreed prices and interest paid by tax resident of another EU Member State than the Czech Republic or a tax resident of Norway , Iceland or Switzerland ; profits are profits and the performance of the Trust Fund ,

4 ) Interest and other income from financial instruments provided credit and similar income arising from other business relationships, deposits and investment instruments pursuant to a special legal regulation governing capital market , not referred to h )

5) income from the use of movable or part thereof located in the Czech Republic,

6) the remuneration of members of statutory authorities and other bodies of legal persons, regardless of what legal relation are,

7 ) income from the sale of movable assets that are in the business property of a permanent establishment, investment instruments pursuant to a special legal regulation governing capital market, property rights registered in the Czech Republic ,

8) winning the lottery, betting and similar games, winnings from lottery and promotional competition, prices of public events and sports competitions,

9) alimony and pensions

10) income deriving partner companies in the context of capital reduction,

11) income from reimbursements receivable acquired by assignment,

12) Sanctions obligations,

13 ) income from the Trust Fund ,

14) unpaid income

h ) revenue from the sale of shares in business corporations that are based in the Czech Republic ,

1. i) revenue from the sale of the business establishment located on the territory of the Czech Republic.

(2) A permanent establishment means a place of business taxpayers referred to in § 2 § 3 and 17, paragraph 4 in the Czech Republic, for example, workshop, office, place of extraction of natural resources, place of purchase (outlets), the construction site. Site, location of construction projects, installation and provision of activities and services referred to in paragraph 1 letter. c) f) of section 1 a taxpayer or by employees or persons working for him are considered a permanent establishment only if they exceed the duration of six months within any period of 12 calendar months consecutive. If a person is in the Czech Republic on behalf of the taxpayer referred to in paragraph 3 § 2 and § 17 paragraph 4 and has, and habitually exercises there authority to conclude contracts that are binding on this taxpayer, it is considered that the taxpayer has a permanent establishment in the Czech Republic, in respect of any activities that person to the taxpayer in the Czech Republic carried out.

( 3) The admission of a partner of a general partnership , the general partner of a limited partnership or shareholder of the company , which is a tax resident of participating in this trading corporation or company and debt financial instruments provided by the business corporation or company is considered income achieved through a permanent establishment . To ensure tax partner of a general partnership or a general partner of a limited partnership , the provisions of § 38e of the third paragraph

(4) Revenue under paragraph 1 shall also mean a non-monetary benefits received taxpayer.

 

§ 23

The tax base

 

(1 ) The tax base is the difference of the revenue , with the exception of income not subject to tax, a tax exempt income greater than expenses (costs ) , while respecting their accruals in a given tax year , with the that a taxpayer who is an entity , these revenues are the revenues and expenditure of these costs , the difference shall be adjusted in accordance with this Act.

(2) To determine the tax base is based

1. a) the result (profit or loss), and always without the influence of International Accounting Standards, for taxpayers who keep their accounts. 20) A taxpayer who prepares financial statements under International Accounting Standards covered by the law of the European Communities, 126), for the purposes of this Act shall apply to determine the results and to determine additional data decisive for determining the tax base by special legislation. 20i) In determining the tax base is not taken into account off-balance sheet entries in the books of accounts, unless this Act stipulates otherwise. To determine the tax base of public companies and limited partnerships are based on profit adjusted for the transfer of shares to the shareholders profit public company or limited partnership komplementářům. To determine the tax base, which depreciated assets component depreciation method under the laws on accounting, is based on the results of its operations without the impact of this accounting method of depreciation,
2. b) the difference between revenues and expenditures for taxpayers who do not keep accounts.

(3) Net profit or the difference between revenues and expenditures under paragraph 2

1. a) increases by

1) the amounts unjustifiably curtail income

2) amounts that can not under this Act shall be included in expenses (costs)

3 ) the amounts used in previous tax periods or periods for which the tax return is filed , as freed without charge income of the taxpayer or public benefit expense (cost ) to assure and maintain income , if subsequently there has been a breach of the conditions of their release or application as expenses (costs ) to assure and maintain income , in a tax period or the period for which the tax return in which the violation occurred ,

4) the amount by which the reduced profit under point c), paragraphs 1 and 2 in the preceding tax year, and in the taxable period in which the correction of accounting errors made in the profit and influence. Profit increases as well as on the amount by which profit was reduced under subparagraph c) of point 1 for the previous tax year, in the taxable period in which the correction of irregularities recognized in equity,

5) The amount of pension savings, social security premiums , contributions to the state employment policy and public health insurance, which is under special legal regulation 21 ) shall pay the employee and the employer, who keeps records, precipitation, but non-payment of the end month following the expiration of the tax period or part thereof. If the taxpayer is required to file under this Act or a special Act tax returns during the tax period , the amount of social security contributions to the state employment policy and public health insurance, the amount by which to increase profit , if not diverted the deadline for filing tax returns ,

6 ) received payment of any penalties , default interest , late charges, penalties and other penalties from obligations to the creditor , which keeps accounts if they have been referred to in point b ) of point 1 items reducing income for the previous tax year; while for receipt of payment is regarded as netting . A creditor who keep accounts receivable and forward of the contractual penalties or before which the claim of the following sanctions extinguished by means other than the payment of or merger of rights with responsibilities in one person and the amount was under subparagraph b ) of point 1 items reducing income for the preceding taxable periods shall the amount of the receivable increase profit , unless it has the same amount raised under point 2 The same applies to the taxpayer’s legal successor of the defunct without liquidation ,

7) canceled the reserve amount, the amount and method of making tax purposes for the special regulation, 22a) for a taxpayer who does accounting,

8 ) the difference between the valuation of in-kind contribution and the amount of the deposit vyplácený Corporations its member or part of the difference by which the acquisition price was not reduced interest ( § 24, paragraph 7 ) , as of the date of incorporation of business corporations in establishing a new company or cooperative, in other cases, the date of repayment of the deposit. This does not apply to taxpayers mentioned in § 2 ,

9 ) the amount by which the reduced tax base pursuant to § 20 paragraph 7 , in the amount that corresponds to the ratio of the unused tax savings , in the taxable period or the period for which the tax return, which was breach of the conditions for the use of tax savings or termination ,

10) the positive difference between mutual claims involved a succession of business corporations, where destruction occurs as a result of the conversion merger of the person of the debtor and creditors foreclosed on the opening balance sheet to equity , and that the acquiring corporation business tax in the first period or the period for which is the successor business corporation is required to file a tax return , the difference shall be determined without the influence of fair value for the purposes of conversion . This difference is reduced by the portion of assets being acquired as a result of amalgamation of the person of the debtor and the creditor that the creditor was debited to expenses that were not considered tax deductible under § 24th This provision does not apply to claims arising from contractual penalties , default interest , late fees , penalties and other sanctions of contractual relations ,

11) the positive difference between the valuation , and according to the laws governing the valuation of assets , settlement amount or share of the liquidation proceeds paid in non-monetary form a taxpayer who is a member of the business corporation, and the amount of the amount recognized in the accounting business corporation under the laws on accounting; If a taxpayer to whom the settlement amount paid , there will be a debt to the business corporation, reduced by the excess of the calculated value of the debt,

12 ) the amount of outstanding debt captured in the accounts of the debtor and the claims that are overdue for 36 months or be barred . This does not apply to debts of a debtor who is insolvent under special legislation 41c ) , 127 ) and other payers to debts arising from securities and other investment instruments , filling in favor of equity , payment of loss of business corporations , credit, loans, insurance , advance payments, contractual penalties , default interest charges on late payments and other penalties from obligations and debts of the title arose expenses (costs) , but the expenses (costs) to assure and maintain income only if was paid. This provision does not apply to debts of the title was not raised expense (cost ) to assure and maintain income , and debts , the subject of arbitration proceedings pursuant to special legislation or judicial proceedings or administrative proceedings under a special legislation , which is due taxpayer participates in a proper and timely actions is necessary to exercise its rights , and until a final decision. For debts for the purposes of this provision in the case of taxpayers who keep books , do not consider estimated liabilities or reserves shown in the books of the taxpayer in accordance with a special legal regulation 20) . Taxpayers with income under § 7 or 9, who do not keep accounts and expenses applicable under § 24, increase the difference between revenue and expenditure of the amount of outstanding debt and the claims that are overdue for 36 months or be barred , with the exception of the debt , which is bankruptcy under a special legal regulation 19 ) , 127) , and other taxpayers , with the exception of debts arising from loans , loans, contractual penalties , default interest charges on late payments and other penalties or debts which are not in the reimbursement of expenditure on achievement, securing and maintaining income , unless the debts arising from the acquisition of tangible assets and charges for finance leases of tangible assets

13) the amount by which the reduced tax base pursuant to § 34 paragraph 9 and 10 in the preceding taxable years, if a taxpayer claims arising from transfer of title ownership percentage is assigned,

14) captured the amount of liability in the balance sheet, which ceased to exist otherwise than its fulfillment, offsetting merger law with responsibility for one person, by agreement between the creditor and the debtor that the existing liability is replaced by a new settlement or, if not under the laws recognized in the accounting to income or the amount of liability does not increase profit by 10 points, this is not a commitment, from whose title was expense (cost), but the expenses (costs) for achieving, securing and maintaining taxable income only if it was paid,

15) the amount resulting from changes in accounting policies that enhance equity, in the taxable period in which the change in accounting policies accounted

16) The value of gratuitous income of the taxpayer if on this income does not in income and not a tax-exempt income or income that is not subject to tax on income or as a gift earmarked provided for the acquisition of fixed assets ,

17) 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 ,

18 ) the amount raised in the previous tax period or periods for which the tax return as a deduction to support the training, if subsequently there has been a breach of the conditions for its application, and in the taxable period or the period for which the tax return, in which the violation occurred ,

1. b) is reduced by

1) Difference between the penalty and default interest, late fees, penalties and other sanctions of obligations charged to income under a special legal regulation 20) for a taxpayer who keeps accounts, exceed the amount received in that tax period. This difference can not include amounts receivable from these sanctions, which disappeared during or at the last day of the reporting period. Canceling debts for the purposes of this provision shall be considered as the referral

2) the amount of contributions for pension savings, social security premiums, contributions to the state employment policy and public health insurance, which has been increased profit at taxpayer who keeps records, according to letter a) of section 5, if there is the diversion. This also applies to the taxpayer’s legal successor of the defunct without liquidation, if such premiums and contribution to divert for taxpayer extinct without liquidation,

3) the amount of other expenses (costs) that may be claimed as expenses (costs) for achieving, securing and maintaining taxable income only when paid, if there is payment for them in a different period than that in which these costs affect profit . This also applies to the legal successor of the defunct taxpayer without carrying out the liquidation. The tax base can not be reduced by interest payments, which are not expenses (costs) to achieve, maintain and ensure income for the reasons given in § 25 paragraph 1 point. w)

4) The amounts recognized under a special legal regulation 20) to income or expense in the accounting partner in the acquisition of shares in a company as part of the conversion under a special regulation , if in this context does not increase the acquisition price ( § 24, paragraph 7)

5) The amounts recognized under a special legal regulation 20 ) in favor of income or expense in the accounting partner in the acquisition of shares by shareholder when the shares were newly issued under the capital increase pursuant to a special regulation , if the source of this increase company profits fund retained earnings or other components of equity capital in this context does not increase the acquisition price ( § 24, paragraph 7)

6) the amount resulting from changes in accounting policies, which reduced shareholders’ equity, in the taxable period in which the change in accounting policies accounted

1. c) can be reduced by

1) the amount by which revenue was improperly raised,

2) the amounts included in expenses (costs) that can be under this Act for expenditures (costs) include,

3) the amount associated with the release of reserves and provisions, whose work was not for tax purposes of expenses (costs) to generate, assure and maintain income if they are under a special legal regulation 20) entered in favor of profit or loss

4) the resulting gains or losses other than the purchase of property, unless this Act otherwise provided below,

5) The amount of the negative difference between the valuation of the business establishment in the acquisition of a deposit or converting 131) and the sum of its individual components revalued assets net of assumed debt (goodwill ) if they are under a special legal regulation 20) booked to income ,

6) The value of the debt extinguished fulfillment , netting or consolidation, the result of which was raised or the difference between income and expenses referred to in subparagraph a) of paragraph 12 , of this value may reduce the profit or the difference between income and expenditure referred to in paragraph 2 as well as the legal successor of the taxpayer extinct without liquidation or successor taxpayer who is a natural person , if in these legal successors of the debt in a manner extinguished and the value of the debt was extinguished by the taxpayer without liquidation or a taxpayer who is a natural person , increased profit or the difference between revenue and expenses referred to in subparagraph a) point 12 The same shall taxpayers with income under § 7 or 9, who do not keep accounts ,

7 ) the present value revoked , and for tangible assets exceeding the net book value , in other assets on the amounts recorded in the accounting records , if it is not charged on the cost ( expenditure ) tax base can be reduced if the income of the recipient of the gift was not tax-exempt ,

8 ) the value of gratuitous income taxpayers, who was raised profit or the difference between income and expenses pursuant to paragraph 3 . a) point 16 of this provision, if this Gratuitous income used to generate, assure and maintain income and have not charged him in costs.

Similarly, if the tax return filed for a period other than the tax period.

(4) The tax base in accordance with paragraph 1 shall not include

1. a) the taxpayer referred to in § 2, paragraph 2, § 17, paragraph 3, and the permanent establishment income from which tax is withheld by a special tax rate,
2. b) income which is taxed at a rate of tax, and according to § 21 paragraph 4,
3. c) income from the purchase of own shares below par value and subsequent capital reduction,
4. d) the amounts already taxed under this Act by the same taxpayer or the taxpayer without carrying out the liquidation of the defunct when the income from his legal successor,
5. e) the amounts charged to income (revenue) if it relates to expenditure (expense) unrecognized in previous tax periods as expenses (costs) to generate, assure and maintain income, up to a maximum amount of non-eligible expenditure (costs) in the previous tax periods . Similarly, taxpayers act referred to in § 2, who do accounting,
6. f) share of the liquidation or settlement amount Confederate general partnership general partner and limited partnership
7. g) the amount charged to income (loss) under a special legal regulation 20) if related expenses (costs) incurred on income that was taxable in prior periods was subject to tax or exempt, up to a maximum amount of the related expenditure ( load),

h ) the amount paid to the member business corporations from participating in the reduction in the capital, which reduces the acquisition price of the shares (§ 24 paragraph 7)

i ) a change in the valuation of the equity in a business corporation (value ) if it is recognized under a special legal regulation 20 ) as an expense or income. Equity valuation (value ) for the purposes of this Act for fair value , 20)

j ) the taxpayer referred to in § 17 amount charged to income in the amount of the difference between the valuation of in-kind contribution and the contribution paid by business corporations to its member as it reduces the acquisition price of the share ,

1. a) Change in fair value (gains or losses) on accounts receivable, which the taxpayer acquired and held for trading, which are recognized as profit or loss under a special legal regulation 20)
2. l) Change in fair value (gains or losses) on interest, which is in accordance with special regulation 20) measured at fair value and that the transfer would be exempt pursuant to § 19 paragraph 1 letter. from) or § 19, paragraph 9,
3. m) the difference between the value of the share capital established under other legislation on the transformation of cooperatives and the amount paid under an agreement between mandatory and authorized person.

(5) Expenses (expenses) related to the type of activities or individual activities within the same type of activity from which achieved revenues not subject to tax or are subject to tax, but are exempt from tax, can not be attributed to the costs (expenses) related to the type of activity or individual activities within the same type of activity from which revenues are achieved and are not subject to tax exempt.

(6) The income is considered as financial performance, as well as non-cash transaction valued under a special regulation, 1a), unless this Act stipulates otherwise, without the revenue generated by the exchange considered for purposes of the Act the same way as revenue generated by sales. Non-monetary income of the owner (lessor) expenses (costs) incurred by the lessee on leased property with the consent of the landlord in excess of the agreed rent and not paid by the owner (lessor), namely:

1. a) in the taxable period, when the termination of the lease, if non-cash expenses (costs) set out in § 24 subsection 2 letter. zb) and expenditure on completed technical evaluation (§ 33), provided that the value of improvements did not increase the owner (lessor) initial cost, nor was depreciated over the lease term the lessee. This non-cash transactions are valued at amortized cost, which should be in uniform asset depreciation (§ 31 paragraph 1 point. A)), or expert opinion,
2. b) in the taxable period, when the termination of the lease or written permission of the cancellation to the depreciation delivered by the tenant, if non-cash expenses to complete the technical evaluation (§ 33), depreciated by the lessee with the consent of the owner (lessor). This non-cash transactions are valued at amortized cost, which should be in uniform asset depreciation (§ 31 paragraph 1 point. A)), or expert opinion,
3. c) in the taxable period in which the technical evaluation (§ 33) put into use, if the value of technical improvements, the owner (lessor) will increase the input (amortized) cost. This non-monetary benefits are valued in the amount of expenses (costs) incurred by the lessee.

(7 ) If the difference is price agreed between related parties from the prices that would have been negotiated between unrelated parties in the normal trading relations under the same or similar conditions , and if this difference sufficiently verifiable , adjust the tax base of the taxpayer of the difference found ; this is true even when the price is between tax payers of corporate income tax is zero. If you can not determine the price that would be negotiated between unrelated parties in the normal trading relations under the same or similar conditions , the price determined under the rules governing the valuation of assets. The provisions of the first and second sentences shall not apply in the case of a contract for or obtain for a loan if the agreed amount of interest from debt financial instrument between related parties is zero or less than the price agreed between unrelated parties and the lender is a tax resident , a member of the business corporation that is a resident of the Czech Republic, or income taxes payable by individuals . Related parties for the purposes of this Act

1. a) capital-related entities, while

1) if one person directly involved in the capital or voting rights of another person, or one person directly involved in the capital or voting rights of more people, while this figure represents 25% of the capital or 25% of the voting rights of these people are all such persons each party related directly to capital,

2) if one person indirectly in the capital or voting rights of another person, or one person directly or indirectly in the capital or voting rights of more people, while this figure represents 25% of the capital or 25% of the voting rights of such persons, all such persons each party capital-related,

1. b) otherwise related persons, who are persons

1) when a person participates in the management or control of another person

2 ) when the same person or persons closely involved in the management or control of other persons , these other persons are persons otherwise related . For other related persons are not considered persons where one person is a member of the supervisory boards of both persons

3) Controlling and controlled and controlling entities controlled by the same person

4 ) close ,

5) to establish the legal relationship mainly to reduce or increase the tax base of tax loss.

Share in share capital or voting rights in a tax period or periods for which tax return is filed, shall be determined as the arithmetic average of monthly conditions. Participation in the audit committee or similar body control and inspection for a fee is not considered participation in the control.

(8 ) Profit or the difference between revenues and expenditures of which are used to determine the taxable amount for the tax period (part of the tax period ) prior to the date of termination that generated income from self-employment , termination of tenancy or commencement of liquidation shall be adjusted

1. a) the taxpayer referred to in § 17, to keep accounts, the balances of reserves created 22a) and provisions, deferred income, accrued expenses, accrued income and prepaid expenses that are not clearly settled in the period of liquidation, 20)
2. b) the taxpayer referred to in § 2

1 ) If you keep books on reserve balances created 22a ) and provisioning , backup , that would be settled via accounts of costs and revenues, if the amounts of the title was also charged to accrual accounts , deferred revenue , accrued expenses , income Prepaid and deferred expenses , but rent a consideration for financial leasing tangible assets , the tax base includes only a prorated amount of the agreed period attributable to the relevant tax period to go out of business and termination of the lease ,

2 ) If you keep tax records , the value of the receivables , which if payment was taxable income [ with the exception of claims referred to in § 24 paragraph 2 point . y )] and the value of debts that would have been in the reimbursement expenditure to generate, assure and maintain income , excluding advances received and paid , the cost of unused inventory balances and reserves created 22a ), while consideration of a finance lease are included in the tax base only the proportionate amount of the agreed period attributable to the relevant tax period to end activities that generated income from self-employment , or the termination of the lease . The tax base shall include the resale of unused inventory already included in the tax base only difference , the excess of the price at which the unused stock has been sold , the price of unused stocks included in the tax base . Similarly for taxpayers who have income from rent ( § 9) and who do not keep accounts , but the expenses incurred to generate, assure and maintain income apply or apply the proven amount ,

3) In cases where a taxpayer claims expenses under § 7, paragraph 7 or § 9, paragraph 4, the value of claims that were paid on taxable income [with the exception of claims referred to in § 24 subsection 2 letter. y)].

Use the same procedure payers stated in § 2 , if during the tax period is interrupted activity that generated the income from self-employment ( § 7) or lease ( § 9) , and the activity that generated the income from self-employment ( § 7 ) or lease ( § 9) does not start until the deadline for filing the tax return for the tax period in which the activity that generated the income from self-employment ( § 7) or lease ( § 9 ) were suspended. In the same way, further advancing the taxpayers referred to in § 2 To change the manner in which expenses under § 24 of the way according to § 7 or § 7 para 4 or 9 at the start accounting , or setting up tax records or initiation of keeping records of income and expenditure . Use the same procedure the person managing the estate at the end of the proceedings on the estate. Tax base ( partial tax base ) is adjusted for the tax year preceding the tax period in which the change in the manner in which the expenditure occurred , in which case it is considered that the taxpayer is not in default, if additional submit a tax return and pay tax at the latest by when it is required to file a tax return for the tax period in which the change occurred implementation of expenditure .

(9) For taxpayers who keep their accounts, the result does not provide a valuation difference of the change in fair value under a special legal regulation 20)

1. a) securities with the exception of bills, stem leaves and except as provided in § 23 paragraph 4 point . l)

b ) derivative and of the hedged assets and debt derivative

c ) the obligation to return the securities , which the taxpayer has stolen the time of valuation and it did not recover ,

d ) financial investments and technical provisions for taxpayers who are authorized to carry on insurance or reinsurance business under a special law .

(10) To determine the tax base is based on the accounting records maintained by a special regulation, 20) unless a special law or this Act or unless there is no reduction in tax liability in another way.

(11) For a permanent establishment (§ 22 paragraph 2) can be a lower tax base or tax loss greater than what would achieve the same or similar activities carried out under similar conditions to taxpayer residing in the Czech Republic. To determine the ratio may be used for profit or loss costs or gross revenues for comparable taxpayers or activities, comparable to the amount of margin (commission) and other comparable data. You can also use the method of apportionment of the total profits or losses of the founder of the permanent establishment to its various parts.

(12) The provisions of the preceding paragraphs applies to taxpayers referred to in § 2, unless otherwise stipulated § 5.

(13 ) When inserting the claim, which has not been recognized, and it reduced the tax base , to business corporations and the transfer of a claim , which was not charged and was not about her reduced tax base , with the exception of claims under § 33a of the Act on Ownership to land and other agricultural property, the income value of the receivables , even if it is a claim assigned claim or inserted at a price lower than its value . If the claim was referred for a price higher than the value, the higher the price of this TV . When the assignment of claims referred to in § 24 paragraph 2 point . y ) is the income amount for which claims were ceded . This provision does not apply to claims arising in respect of income which is not subject to tax or is exempt from tax.

(14 ) The transition from tax records to accounting taxpayer with income under § 7 may be the value of inventories and receivables , which the taxpayer filed at the time the accounting, tax base to include either a lump sum at the time the accounting or gradually over the next 9 tax period, from the start of the tax period accounting. Stops if interrupted or if the taxpayer or activity ends when accounting, or inserted if the claim or stocks in a business corporation, or a change in the way if the application costs under § 24 on the application of expenses pursuant to § 7 paragraph 7 before the expiry of inclusion inventory and receivables in the tax base , increase in the tax year in which the activity is suspended or terminated, or in which it was completed bookkeeping, or in which the claim or put stock in a corporation or business in which he applied expenses under § 24 before changing the manner in which expenses according to § 7 paragraph 7 , the taxable value of inventories and receivables not included in the tax base .

(15 ) The tax base includes the difference between the valuation of the acquired business establishment buys a summary of the valuation of the individual asset in the books of the seller net of assumed debt (the “Valuation difference when buying a business establishment ” ) . Positive valuation difference when buying a business establishment is included in expenses (costs ) evenly within 180 months, a prorated amount attributable to the number of months in the relevant tax year or period for which the tax return is filed . Negative valuation difference when buying a business establishment is increasing the amount of profit or the difference between revenues and expenses evenly within 180 months, a prorated amount attributable to the number of months in the current tax year or period for which the tax return is filed , unless the same amount under a special legal regulation 20) included in income (revenue ) . Written-off portion of the negative valuation difference when buying a business establishment taxpayer is required to include in the tax base of assets disposed of the last component of intangible assets and tangible fixed assets and, similarly, can proceed even not been amortized portion of the positive valuation difference when buying a business establishment . When phasing purchased the assets of the business race to the valuation difference does not change . When leasing business establishment whose propachtovatel depreciated valuation difference when buying a business establishment , the lessee under a written contract with propachtovatelem continue in the inclusion of this valuation difference in the tax base similarly over the period of lease . When the merger or transfer of assets or in a distribution business corporations when allocating business corporation ceases to exist , the written-off portion of the positive or negative valuation difference when buying a business establishment shall be included in the tax base of the acquired business corporation, unless agreed that the surviving business corporation continues inclusion in the tax base , mutatis mutandis , as if the conversion occurred. After the division of the business corporation, the corporation shall cease to demerger business and business successor corporation continues in the inclusion of a positive or negative valuation difference when buying a business establishment in the tax base , the successor corporation business this valuation difference include in the tax base only by the extent of the economically zdůvodnitelného criteria . After the division of the business corporation, the corporation does not cease to demerger business is positive or negative valuation difference when buying a business establishment included in the tax base distributed business corporations and the tax base of the acquiring business corporation only by the extent of the economically zdůvodnitelného criteria . The positive or negative difference between the valuation of the acquired business establishment buys a sum of its components individually revalued assets net of assumed debt (goodwill ) is included in the tax base similarly as gains or losses on the purchase of the business establishment .

(16 ) When selling a business establishment taxpayer who does accounting , enters the taxable income from the sale and the value of the forwarded debts. If part of the sale of the business establishment and supplies claimed as expenses , increase the tax base by the difference between the value of the stocks and their price set for the sale . If this is the payer of value added tax , means for the purposes of this provision, the value of debt in the case of taxable transactions subject to value added tax at a reduced rate base , including value added tax value. For the purposes of this provision shall not apply the provisions of section 13

( 17) The acquisition of the assets and debts of the taxpayer referred to in § 17 paragraph 3 or a permanent establishment of the taxpayer referred to in § 17, paragraph 4, of the Czech Republic, deposit , transfer of the business establishment , merger or division of business corporations, business corporations from the taxpayer referred to in § 17 paragraph 4 or the transfer of assets and debts to foreign permanent establishment of the taxpayer referred to in § 2 or 3 in § 17 paragraph 4 in the Czech Republic for the conversion of assets and debts Czech koruna used an exchange rate published by the Czech national Bank on the date of transfer of the ownership of property acquired by contribution or transfer of the business establishment or on the reference date for assets acquired through merger or division of corporations business business corporation from the taxpayer referred to in § 17, paragraph 4, which has a permanent establishment in the Czech Republic, without taking into account the gains or losses arising from the revaluation of assets and debts in accordance with the laws of the State (hereinafter referred to as ” converted foreign price”) . The same course is used for calculation of the applied depreciation allowances , tax losses , provisions , deductible items and similar items raised under the relevant laws in foreign countries relating to the acquired assets and debts . Converted foreign price also applies for the purposes of § 24 Section 11

 

The common system of taxation applicable to the transfer of the business establishment , exchange of shares

merger and division

 

§ 23a

Transfer of the business establishment to company

 

(1 ) The transfer of the business establishment to the company for the purposes of this Act means the procedure whereby a company transfers , without lapse (the ” transferor company ” ) , commercial plant to another company ( hereinafter referred to as “receiving company “) so that for the transferred business race to get the transferring company shares in the receiving company or increasing its contribution to the capital of the receiving company.

( 2 ) The acquisition price of shares in the receiving company , the price of the transferred business establishment to be awarded for non-cash contribution under a special law , in other cases, the price determined by a special regulation . 1 )

( 3 ) Revenue (income ) incurred by the transferring company in the transfer of the business establishment in connection with the valuation of the transferred assets and debts for the transfer of the company or its separate parts are not included in the tax base .

(4 ) The recipient company or the receiving company through a permanent establishment situated on the territory of the Czech Republic continued depreciation commenced transferring the transferred business company in tangible assets and intangible assets that can be depreciated under this Act. If the transferring company taxpayer referred to in § 17 paragraph 4 and the fixed assets and intangible assets were not part of the permanent establishment in the Czech Republic , for the determination of the depreciation of the receiving company shall apply mutatis mutandis the provisions of § 32c .

(5 ) The recipient company or the receiving company through a permanent establishment situated on the territory of the Czech Republic is entitled to

1. a) take reserves and provisions associated with the transferred business race created by transferring a company under a special regulation 22a) under conditions that would apply to the transferring company if the transfer of the business establishment did not materialize , and continue their development under a special legal regulation 22a ), while it is transferring company taxpayer referred to in § 17, paragraph 4, which has a permanent establishment in the Czech Republic can take foreign items of a similar nature as reserves and provisions associated with the transferred business race created by applicable law another Member State , up to a maximum amount established under special legislation, 22a ) for taxpayers specified in § 17 paragraph 3 and subject to the conditions set out in this Act , and continue their development under a special regulation 22a )

b ) take a tax loss or tax loss of the transferring company , which is associated with the transferred business , and the race has not yet been applied to an item deductible from the tax base by transferring business . This tax loss can be deductable from the tax in the tax years remaining in the five tax years immediately following the tax period or periods for which the tax return is filed , for which the tax losses of the transferring company charged under the conditions laid down in this Act. If the taxpayer fails to prove what portion of the tax loss is related to the transferred business race down this part of the tax loss by the ratio of the value of the transferred assets recognized on the transfer of the company under a special legal regulation 20 ) immediately before the transfer , net of debt transferred in the transfer of the business establishment and the value of all the assets shown in the books of the transferring company under a special legal regulation 20) , less any debts of the transferor company immediately prior to the transfer , while it is transferring company taxpayer referred to in § 17, paragraph 4, which has a permanent establishment in the territory Czech Republic can take a tax loss , which was the transferring company in another Member State and which has not been applied in another Member State as a deduction from the tax base of the transferring company or any other company , up to the amount to which the tax loss determined under this Act, if the transferring company has been in the tax period or periods for which the tax return is filed , the loss arose , the taxpayer referred to in § 17 paragraph 3 ,

c ) take items deductible from the tax base related to the transferred business establishments which entitled the transferring company according to § 34 paragraph 4, 6 , 9 and 10 , and have not yet been applied to the transferring company trading under the conditions that would apply for the transferring company if the transfer of the business establishment materialized ; while if the transferring company taxpayer referred to in § 17, paragraph 4, which has a permanent establishment in the Czech Republic , can take only foreign items of a similar nature as the items deductible from the taxes that have not been applied abroad , up to the amount determined under the conditions laid down in this Act.

(6) The provisions of paragraphs 2, 3 and 5 shall apply where

1. a) the transferring company and the receiving company are taxpayers referred to in § 17 paragraph 3 and take the form of joint stock company or a limited liability company or a European cooperative society 35 g )

b ) transferring company is a trading company which is resident in another Member State of the European Union other than the Czech Republic and the receiving company is a taxpayer referred to in § 17 paragraph 3 and has a joint-stock company or a limited liability company or a European cooperative society 35 g ) or

c ) the transferring company is a taxpayer referred to in § 17 paragraph 3 and has a joint-stock company or a limited liability company or a European cooperative society 35 g ) or a company that is tax resident in another Member State of the European Union other than the Czech Republic , and receiving company is a company which is resident in another Member State of the European Union and the assets transferred and the transfer of debts are part of the permanent establishment receiving company located in the Czech Republic.

 

§ 23b

Exchange of shares

 

(1 ) The exchange of shares for the purposes of this Act, a process in which one company (the “acquiring company ” ) acquires a holding in another company (the ” acquired company ” ) to the extent that represents a majority of the voting rights acquired company , so that it will provide shareholders of the acquired company for shares in the acquired company shares in the acquiring company with the potential cash payment. Of the voting rights means more than 50 % of all voting rights. Acquisition of shares in the acquired company by acquiring a company through a securities trader 95) or a person with similar status abroad is considered as one transaction , provided it takes place within the six-month period.

( 2 ) cash payment in the exchange of shares means a payment granted to former holders of shares in the acquired company for shares in the acquiring company in exchange of shares , which may not exceed 10 % of the nominal value of all shares in the acquiring company , or can not determine the nominal the value of shares in the acquiring company , 10 % of the book value of all the shares in the acquiring company.

( 3 ) The acquisition price of shares in the acquiring company is the acquired company value , which had a share in the acquired company for the purposes of this Act at the time of exchange. In the same way, the acquisition price of shares in the acquiring company , which is not included in the business property of a taxpayer referred to in § 2

(4 ) Revenue (income ) incurred by the acquired company because of the revaluation of shares in the acquired company at the transfer of shares shall not be included in the exchange of shares in the tax base . This does not apply to cash payment .

(5 ) The acquisition price of shares in the acquired company at the acquiring company determined as the fair value pursuant to a special legal regulation. 20)

( 6) The provisions of paragraphs 3-5 shall apply , unless the acquiring company and the acquired company are taxpayers referred to in § 17 paragraph 3 who have a joint-stock company or a limited liability company or a European cooperative society 35 g ) or commercial companies who are resident in another Member State of the European Union than the Czech Republic and shareholder of the acquired company

1. a) the taxpayer referred to in § 2, paragraph 2 or § 17, paragraph 3, or

b ) the taxpayer is not mentioned in § 2 paragraph 2 or in § 17 paragraph 3 , but held interest in the acquiree companies and holds shares in the acquiring company through a permanent establishment situated in the territory of the Czech Republic .

 

§ 23c

Mergers and divisions of companies

 

(1 ) The merger of companies for the purposes of this Act, a process in which

1. a) all the assets and debts of one or more companies, which ceases to exist and is dissolved without liquidation ( hereinafter referred to as ” the acquired company “) is transferred to another existing company (the ” acquiring an existing company ” ), the shareholders of the acquired business companies usually acquire shares in the acquiring company’s existing business with any cash payment ,

b ) all assets and debts of two or more companies being acquired is transferred to the newly formed company ( hereinafter referred to as the “successor based company ” ), who founded the acquired company , the shareholders of the dissolved company acquiring shares in the acquiring company formation with potential cash payment ,

c ) all assets and debts of the company being acquired is transferred to another company that is the sole shareholder of the acquired company ( hereinafter referred to as the “successor company , the sole shareholder ” ) .

( 2 ) The allocation of the company for the purposes of this Act, a process in which

1. a) all the assets and debts of the company being acquired is transferred to two or more existing or newly established companies (the ” successor company in the division ” ), the shareholders of the acquired company usually acquiring shares in the successor companies trading in the division with a potential additional payment to Match or

b ) set aside part of the assets of the company , which does not expire (the “diverting company “) is transferred to one or more successor companies in distribution , the company distributed to shareholders usually acquire shares in the acquiring company at division or successor trading companies in distribution of any cash payment.

( 3) The merger of companies and divisions of the company are also considered as the transformation of the company under special legislation, 131 ), while the transfer of assets to the shareholder is deemed to be a merger of companies, only when the conditions referred to in paragraph 1 point . c ) .

(4 ) Revenue (income ) of the successor existing company , succession based company and its successor company , which is the sole member , or successor company in the division of the company incurred due to revaluation of assets and debts for the purposes of merger or division of companies trading company are not included in the tax base .

(5 ) Revenue (income ) being acquired or distributed by partner company incurred due to revaluation of assets and debts for the purposes of merger of companies or divisions of the company are not included in the tax base . This does not apply to cash payment . The provisions of this paragraph shall not apply if the merging or dividing company and acquiring an existing company, based successor company, the acquiring company , which is the sole member of , or acquiring a company in the distribution for tax purposes Czech Republic, which have a joint-stock company or limited liability company or a European cooperative society or trading companies that are resident in another Member State of the European Union other than the Czech Republic , a companion being acquired or distributed by a company

1. a) the taxpayer referred to in § 2, paragraph 2 or § 17, paragraph 3, or

b ) the taxpayer is not mentioned in § 2 paragraph 2 or in § 17 paragraph 3, but holds a stake in the distribution company or holding shares in the acquired company and hold shares in the acquiring company’s existing business , based successor company , the acquiring company which is the sole member , or successor company in the division through a permanent establishment situated in the territory of Czech Republic.

(6 ) The acquisition price of shares in the acquiring company’s existing business , based successor company , the acquiring company , which is the sole member of , or acquiring a company in the division acquired in a merger of companies or divisions of the company is being acquired by the shareholder or distributed by a company value , which had a share in the company being acquired or distributed by a company for the purposes of this Act on the day preceding the closing day before the effective date of the merger or division . The acquisition price of the share at the shareholder of the company being acquired at the division or split of the company is divided on the acquisition price of the shares distributed by the company and the acquisition price of the shares in the acquiring company or division at the acquisition price of the shares in the successor companies in the business division of the economically zdůvodnitelného criteria . In the same way, the acquisition price of shares in the acquiring company’s existing business , based successor company , the acquiring company , which is the sole member of , or acquiring a company in the division , which is not included in the business property of a taxpayer referred to in § 2

(7 ) The acquiring an existing company, based successor company, the acquiring company which is the sole member of , or acquiring a company in the division or acquiring an existing company, based successor company, the acquiring company , which is the sole member of , or acquiring a business company with distribution through a permanent establishment situated in the territory of the Czech Republic continued depreciation commenced dissolving or dispensing a company of tangible assets and intangible assets , which came as a result of the merger of companies or divisions of the company , and that can be depreciated under this Act. If the merging or dividing a company taxpayer referred to in § 17 paragraph 4 and the fixed assets and intangible assets were not part of the permanent establishment in the Czech Republic , for the determination of depreciation for the acquiring company shall apply mutatis mutandis the provisions of § 32c .

(8 ) The acquiring an existing company, based successor company, the acquiring company , which is the sole member of , or acquiring a company in the division or acquiring an existing company, based successor company, the acquiring company , which is the sole owner or successor trading company with distribution through a permanent establishment situated in the territory of the Czech Republic, is entitled

1. a) take reserves and provisions created by the merging or dividing a company under a special regulation 22a) under conditions that would apply to the merging or dividing a company, the merger or division of companies trading companies made , and continue in their work by a special regulation 22a ), while it is being acquired or distributed by a company taxpayer referred to in § 17, paragraph 4, which has a permanent establishment in the Czech Republic can take foreign items of a similar nature as reserves and provisions associated with the transferred assets and debts created by applicable law of another Member State , up to a maximum amount specified by a special regulation 22a ) for taxpayers specified in § 17 paragraph 3 and subject to the conditions set out in this Act , and continue their development under a special regulation 22a )

b ) take the tax loss being acquired or distributed by a company that has not been applied to an item deductible from the tax base being acquired or distributed by companies. Since being acquired or distributed by a company can take on only a portion of its tax loss in the range detected by economically zdůvodnitelného criteria to the provisions of § 38na not be affected. This tax loss can be deductable from the tax in the tax years remaining in the five tax years immediately following the tax period or periods for which the tax return is filed , for which the tax loss being acquired or distributed by a company charged under the conditions laid down in this Act , while it is being acquired or distributed by a company taxpayer referred to in § 17, paragraph 4, which has a permanent establishment in the Czech Republic , you can take a tax loss , which was being acquired or distributed by a company in another Member State and which has not been applied in another Member State as a deduction from the tax base being acquired , distributed or another corporation , up to the amount as would the tax loss determined under this Act, if the merging or dividing a company has been in the tax year or period for which the tax return is filed , the loss arose , the taxpayer referred to in § 17 paragraph 3 ,

c ) take items deductible from the tax base on which entitlement being acquired or distributed by a company in accordance with § 34 paragraph 4, 6 , 9 and 10 and which have not yet been applied to the merging or dividing a company under conditions that would apply to the merging or dividing company , the merger or division of companies trading companies made . Since being acquired or distributed by a company can take only deductible from the tax base on which entitlement being acquired or distributed by companies and have not yet been disappearing or dividing a company applied , and only by the extent of the economically zdůvodnitelného criteria , while it is the merging or dividing a company taxpayer referred to in § 17 paragraph 4, which has a permanent establishment in the Czech Republic , can be taken only foreign items of a similar nature as the items deductible from the tax base , which has not yet been applied abroad , up to the amount determined by a the conditions laid down in this Act.

(9) The provisions of paragraphs 4, 5, 6 and 8 shall apply where

1. a) the acquired company , the distribution company and the acquiring an existing company, based successor company, the acquiring company , which is the sole member of , or acquiring a company in the distribution of taxpayers are given in § 17 paragraph 3 and take the form of joint-stock companies or limited liability company or a European cooperative society 35 g ) , or

b ) the merging company or distributed by a company is a company which is resident in another Member State of the European Union other than the Czech Republic and acquiring an existing company, based successor company, the acquiring company , which is the sole member of , or acquiring a company in distribution of the taxpayer referred to in § 17 paragraph 3 and has a joint-stock company or a limited liability company or a European cooperative society or

c ) the merging company or distributed by a company is a resident of Czech Republic and has a joint-stock company or a limited liability company or a European cooperative society or a commercial company that is tax resident in another Member State of the European Union other than the Czech Republic , and acquiring an existing business company , based successor company, the acquiring company , which is the sole member , or a successor company in the division is a commercial company that is tax resident in another Member State of the European Union other than the Czech Republic, if the assets and debts that were transferred from the acquired business company or distributed to the successor company based trading company , the acquiring company , which is the sole member , or a successor company in the division as a result of the merger of companies or divisions of the company , are part of the permanent establishment acquiring an existing company , the acquiring company formation , successor company , which is the sole member , or successor company in the division located in the Czech Republic.

 

§ 23d

 

(1 ) A taxpayer who meets the conditions specified in § 23a , § 23b or 23c , shall, before the transfer of the business establishment , changing or shares before the merger or division of companies to their local tax authority that it will proceed in accordance with § 23a , 23b or § 23c.

( 2 ) The provisions of § 23a paragraph 2 and point 5 . b ) and c ) , § 23b and § 5 , paragraph 23c paragraph 8 . b ) and c) can not be used if the main reason, or one of the main reasons for the transfer of the business establishment , exchange of shares , merger of companies or divisions of the company is to reduce or avoid tax obligations, particularly if it is clear that the transfer of the business establishment , the exchange shares , merger of companies or divisions of the company there are sound economic reasons such as the restructuring or increasing the efficiency of companies that transfer of the business establishment , exchange of shares , merger or division of companies participating company .

( 3 ) If the transfer of the business establishment receiving a company or companies in a merger or division of the company being acquired by trading or sharing a commercial company by acquiring an existing business , the successor company formation , acquiring a company that is the sole shareholder , or acquiring a company in the business division of the company that for more than 12 months preceding the transfer of the plant or the vesting date of the merger or division , in fact, did not perform the activity , it is considered that there are sound economic reasons for surgery , unless the some of the affected taxpayers otherwise.

(4 ) If you convert the transferring company shares in the receiving company , which won the race for the transferred business , or part of the corresponding increase in its contribution to the capital of the receiving company , which won for the transferred business race in less than one year after transfer of the business establishment , the provisions of § 23a paragraph 2 shall not apply.

(5 ) If you convert the acquiring company shares in the acquired company , which has acquired in the exchange of shares in less than one year after the exchange of shares , the provisions of § 23b paragraph 5 shall not apply.

(6) Failure to comply with the conditions laid down in § 23a to 23c of the tax base determined using § 23a to 23c as a failure to assess tax liability of the taxpayer.

(7) The provisions of § 23c and paragraphs 1 to 6 shall apply mutatis mutandis in the transformation of the pension fund to the pension fund company and transformation.

 

Expenses (costs) incurred to generate,

securing and maintaining income

§ 24

(1) expenses (costs) incurred to generate, assure and maintain income tax base in the amount deducted by the taxpayer and proven in the amount stipulated by this Act and special regulations. 5) The expenditure to generate, assure and maintain income can not claim expenses that were already in previous tax periods in spending to assure and maintain income realized. If the taxpayer accounted for in accordance with special regulation 20) offset some of the accounting operations, assess the costs for which eligibility is limited to the amount of income related to them, like they were recorded separately the costs and benefits.

(2) expenses (costs) of paragraph 1 are also

1. a) depreciation of tangible assets (§ 26 to 33),
2. b) the net book value of tangible assets (§ 29 paragraph 2), except as provided in c) and § 25, at

1) production units, permanent crops and animals according to Annex 1 to this Act, at their disposal,

2) sold or demolished tangible assets and intangible assets that can depreciate under this Act,

3) fixed assets compulsorily submitted free of charge in accordance with special regulations, less subsidies received on its acquisition.

In a partial sale or destruction of tangible property and intangible assets are expenses (costs) a proportion of net book value. Residual value or its part can not be applied in cases where the construction work (house, building, structure) disposed of in whole or in part in connection with the construction of a new construction or engineering evaluation. Similarly, this provision applies to the residual value of tangible assets and intangible assets depreciated only by special legislation, 20) whose accounts are depreciation expenses (costs) according to the letter).

1. c) the net book value of tangible assets (§ 29 paragraph 2) discarded due to damage to the extent of compensation except as provided in subparagraph l). Similarly, this provision applies to the residual value of tangible assets and intangible assets depreciated only by special legislation, 20) whose accounts are depreciation expenses (costs) according to the letter)
2. d) membership fee

1) a legal person if the obligation resulting from membership of special legislation,

2) a legal entity, in which membership is a prerequisite for the operation or performance of business activities

3) paid by the employer if the employee membership is a prerequisite for the operation of the business of business or employer,

4) employers’ organization, or

5) Economic Chamber of the Czech Republic and Agricultural Chamber of the Czech Republic,

e ) the premiums paid by the taxpayer if it is linked to income that is subject to tax and is exempt from tax , and insurance premiums paid by the employer insurance company for insurance risks paying compensation for wages , salary or remuneration or salary reduced ( reduction in pay ) for temporary incapacity for work ( quarantine) under a special regulation 47a )

f ) social security insurance and contribution to the state employment policy and public health insurance paid by the employer in accordance with special regulations 21) . These premium and contribution are taxpayers who keep accounts , expenses (costs) , only if they were paid , and no later than the end of the month following the expiration of the tax period or part thereof. If the taxpayer is required to file under this Act or a special regulation tax returns during the tax year , the contribution of this insurance and expenses (costs) will only be paid if the deadline for filing tax returns . These premium and contribution paid after that date are expenses (costs) of the tax period in which they were paid , but if you already did not affect the tax base in previous tax periods. The same applies to the taxpayer’s legal successor of the defunct without liquidation , if the insurance will pay a contribution for the taxpayer vanished without liquidation ,

g ) expenses (costs ) to operate its own equipment to protect the environment in accordance with special regulations,

h ) filling in the form

1 ) the rent under the laws on accounting, with the exception of rent referred to in § 25 paragraph 1 point . a ) by letting the business establishment is covered only part of the rents in excess of book depreciation ,

2 ) consideration for financial leasing tangible assets , which by law it depreciated in the amount and under the conditions specified in paragraphs 4 , 15 or 16; while taxpayers who keep tax records is this consideration only the expenditure attributable to the relative amount of the agreed time for the relevant tax period ,

3 ) consideration for financial leasing of movable tangible property for which entry price will not exceed the amount specified in § 26 paragraph 2 point . a) .

Consideration pursuant to paragraphs 2 and 3 for the assignee and assignor it paid amount equal to the difference between the consideration for the lease, which was paid by the assignor , and the consideration for the lease, which is at the assignor expenses (costs) pursuant to § 24 paragraph 6 at assignment finance leases of tangible assets

ch ) tax on immovable property and the tax on the acquisition of immovable property, if they were paid , even if payment guarantor , as well as other taxes and fees except as provided in § 25th Income tax and gift tax paid abroad is a taxpayer referred to in paragraph 2 § 2 and § 17 paragraph 3 expenses (costs) only on income that is included in the tax base , or to a separate tax base , and only the extent to which it has not been set off against the tax liability in the country according to § 38f . This expenditure ( expense) is applied in the tax period or periods for which the tax return is filed , following the tax period or periods for which the tax return is filed , which refers to the foreign tax that has not been set off against the tax liability in the country,

1. i) the reserves and provisions, the way of creation and the amount for tax purposes by special legislation 22a) and paragraph 9 for cases where the asset was acquired by the conversion of 131) excluding reserves created by taxpayers in connection with the achievement of income allocated to them pursuant to § 10,
2. j) expenses (costs) on the working and social conditions, health care and increased the extent of staff time spent on the rest

1) Safety and health at work and workplace hygiene equipment, expenses (costs) for the acquisition of protective drinks can be applied to the extent determined by special legislation 122),

2 ) occupational services provider in the extent stipulated by special regulations 23) and was not reimbursed by health insurance , medical examinations and medical examinations stipulated by special regulations,

3) the operation of individual facilities or educational expenses (costs) related to the professional development of employees under other legislation 132) and retraining of employees under other legislation regulating the employment 133) if it relates to the activities of the employer,

4) running your own catering company, in addition to the value of food or meal allowances provided by other entities and provided up to 55% of the price of one meal per shift, 110), up to 70% of subsistence allowance to employees as defined in § 6, paragraph 7 point. a) for the duration of the mission from 5 to 12 hours. Allowance for meals may be claimed as an expense (cost) if the presence of staff at work during the shift takes at least 3 hours. Allowance for meals may be claimed as an expense (cost) to other employees for one meal, if the length of the shift in the aggregate with a forced break, the employer must provide workers under a special legal regulation 110a), is longer than 11 hours. Post does not apply to food for staff, which during the shift are entitled to subsistence allowance under special regulation 23b). For meals in their own catering facilities are also considered in ensuring food self-catering facilities by other entities,

5) the rights of employees under collective agreements, internal regulations of the employer, employment or other contract or unless the special law provides otherwise,

1. k) expenses (costs) on the trip, including expenses (costs) on a business trip collaborators of justice (§ 13) and members of partnerships and limited partnerships general partners, and most of it in accordance with special regulations, 5) unless stated otherwise while

1 ) the accommodation on public transport means , the fuel consumed by the motor vehicle involved in the business property of the taxpayer or leased (except as provided in Section 4 ) and necessary expenses associated with business travel in the proven amount ,

2 ) increased food costs ( per diems ) 5b ) for domestic business trips longer than 12 hours in a calendar day , foreign allowance and spending money on foreign business trips for taxpayers with incomes under § 7 , up to a maximum amount of compensation for employees as defined in § 6 paragraph 7 point . a) . Regular workplace for taxpayers with income under § 7 is also the seat of the entrepreneur or the place of other activities that generated income from self-employment ,

3 ) the transport by private road motor vehicle not included in the assets of the taxpayer in the amount of the basic rate , up to a maximum amount of basic rate defined for employees in § 6, paragraph 7 , point . a) , and reimbursement for fuel consumed . 5) Road transport by private motor vehicle which is not included in the assets of the taxpayer , but the taxpayer’s business assets were included , or the taxpayer was subject to a finance lease payment under a finance lease applied ( applied ) as expenditure incurred to generate, assure and maintain income , and road motor vehicles used under the loan agreement or contract for , obtain reimbursement in the amount of fuel consumed . To determine the expenditure for fuel consumed can use prices set by a special legal regulation issued for the purpose of travel compensation of employees employed 5c ) , which is effective at the time of the trip. Where a taxpayer prices higher is required to submit proof of their purchase. For trucks and buses, the rate of the basic allowance for passenger road motor vehicle, up to a maximum rate of basic allowance for employees defined in § 6, paragraph 7 , point . a)

4 ) transport by road motor vehicle included in the taxpayer’s business assets or lease in a proven amount of reimbursement for fuel consumed 5 ) for business trips abroad , during which the expenditure (costs ) of fuel can not be demonstrated , with the use of domestic fuel prices in force at the time of vehicle use,

1. l) damage caused by natural disasters or damage as confirmed by the police an unknown offender or as a result of increased spending measures stipulated by special regulations,
2. m) expenses (costs) for fire protection, 24)

n ) Expenses ( expenses) associated with the preservation of manufacturing capabilities to ensure national defense ,

1. o) for taxpayers who keep tax records of the purchase price of 20) for assets acquired by assignment, not only to the amount of income earned from their payment by the debtor or the assignee for the subsequent assignment
2. p) expenses (costs) to which the taxpayer is obligated to pay under special laws,
3. r) the value of the securities when selling captured in the accounts in accordance with special regulation 20) the date of sale, except as provided in subparagraphs w) and) with the exception of securities in which the income is exempt from the transfer pursuant to § 19 paragraph . a point. from) or § 19, paragraph 9,
4. s) for a taxpayer who keeps accounts

1) nominal value of the claim in its referral to the amount of its income from assignment

2 ) cost 20 ) in receivables acquired by assignment , to the amount of income from the payment by the debtor or the assignee subsequently, during the assignment .

The revenue referred to in paragraphs 1 and 2 may be increased by the adjustment or reserve ( part of it) by a special act 22a ) and receivables assigned before maturity of the discount attributable to the remaining period to maturity . This also applies to the bill adopted as a means of payment (bills for collection ) , 20)

t ) to the income from the sale of individual assets

1 ) Input value of tangible assets is excluded from depreciation

2 ) Input value of tangible assets accounted for public benefit of the taxpayer , if the tangible assets being used for activities which achieved revenues are not subject to income tax ,

3 ) cost their own costs or the replacement cost of an intangible asset determined under the rules governing accounting , the accounting depreciation are not expenses (costs) under subparagraph v) ,

4 ) the value of the induced investment in its sales , which is not included in the entry price of fixed assets

5) The purchase price of the land by the taxpayer individuals

1. ta) for business corporations cost of the land acquired by contribution of a member who is a natural person , who did not land included in the business assets and deposits made ​​within 5 years from the acquisition of land , this land is the price

1) The purchase price, which was found by a member of a business corporation, when it became a consideration ,

2 ) the price under the law governing the valuation of the property at the date of acquisition are a member of the corporation , if it came free of charge,

tb ) the amortized cost of technical improvements depreciated by the lessee at the end of the lease or withdrawal of consent of the owner to depreciation in the amount of compensation expenses (costs ) incurred for this technical evaluation ,

u ) the tax on personal income tax paid by taxpayer for the taxpayer’s income referred to in § 10 paragraph 1 point . h ) and s) in which special tax rate (§ 36) , if the win or the price of non-monetary benefits, and road tax paid by one spouse who is registered as the holder of the vehicle registration certificate , the vehicle is used for activities that generated income from self-employment , the other spouse , who, as the holder of the registration document is not registered , and road tax paid by public companies as partners in a general partnership or limited partnership general partners who work trips using their own vehicle ,

1. v) the accounting depreciation, 20) except as provided in § 25 paragraph 1 point. zg), and only at,

1 ) tangible fixed assets , 20) which is defined for purposes of the Act as tangible assets (§ 26 paragraph 2 and 3), while in the property acquired by contribution of member business corporations resident in the Czech Republic , who was also a natural person included in trading assets and legal persons in the assets acquired by contribution municipality where the property was owned by the municipality and be included in the assets acquired by converting 131 ) , accounting depreciation expenses (costs) just to the net book value 20 ), registered in depositors as of the date of deposit or by being acquired or distributed by a business corporation on the day preceding the record date of conversion without affecting the fair value 20)

2 ) Intangible assets 20 ), which is not depreciated under this Act ( § 32a ), provided that the taxpayer was acquired for valuable consideration or on own account for the purpose of being traded or acquired by contribution , conversion or not. Intangible assets acquired investment accounting depreciation expenses (costs) only if this inline intangible assets with a member business corporations resident in the Czech Republic acquired for valuable consideration and was also a natural person included in the commercial property and legal persons her possession , while in total the transferee can apply accounting depreciation only to the net book value 20 ) verified by the depositor on the date of its deposit. For intangible assets acquired by converting the accounting depreciation expenses (costs) for the acquiring business corporation only to the net book value 20 ), registered with the acquired business corporations or distributed on the day preceding the record date of conversion without the impact of fair value , 20) and the condition was possible to apply the depreciation of the intangible assets being acquired by or distributed by a company or cooperative under this provision. Intangible assets 20 ) inserted by the taxpayer referred to in § 2 and § 3 , paragraph 17, paragraph 4, may be applied by the transferee in total accounting depreciation as expenditure (costs ) to the extent of reimbursement proven depositor . This provision shall not apply to the positive or negative difference between the valuation of the acquired business establishment particular purchase, investment or valuation of assets and debts from the transformation of corporations, and the sum of its individual components revalued assets net of assumed debt (goodwill )

1. w) acquisition share price, which is valued in accordance with special regulation 20) fair value at the acquisition price of the share limited company or limited partnership or the team, not just the amount of revenue from the sale of shares or share
2. x) a lump sum paid by the employer to the employee under § 6, paragraph 8,

y ) for taxpayers who keep accounts , the nominal value of the receivable or purchase price of assets acquired through assignment , deposit and in the transformation of business corporations 131 ) , provided that the claim at its inception was recognized in income and thus taxable income was generated from tax-exempt and that can simultaneously apply to the debt adjustment under subparagraph i) or is an asset to which it can form an allowance under the law governing the creation of reserves and provisions for determining the income tax base only because of its maturity expired less than 18 months and claims acquired by assignment , even if it is a receivable denominated in a moment of greater than 200 000 CZK , which was initiated regarding arbitration, judicial , or administrative proceedings, the debtor ,

1) in which the court annulled the bankruptcy 26i) because the debtor’s property is entirely insufficient, and the claim was filed with the taxpayer and the bankruptcy court to be settled from the estate

2) is bankrupt or whose bankruptcy threatens 26i) based on the results of the insolvency proceedings,

3) who died, and the claim could not be met or the recovery of the debtor’s heirs,

4) which was a legal person and disappeared without a legal successor of the creditor and the debtor was not associated with the original person (§ 23 paragraph 7);

5) on the property to which the claim relates, is applied to public outcry, 26i) and based on the results of this auction.

6) the property to which the claim relates is affected by the executions, 26k) based on the results of the implementation of this execution.

This also applies to the claim or part, to the amount covered by the use of reserves or provisions created by special act, 22a) or formed under Act No. 499/1990 Coll. On conversion of foreign exchange assets and liabilities in foreign claims organizations and liabilities related to foreign exchange measures. Outstanding debts of the debtor is domiciled or headquartered abroad, which was the subject of conversion under Law No. 499/1990 Coll. Was the end of 1990 and which came to maturity by the end of 1994, net of depreciation claims, 22b) can be claimed as expense (cost) to generate, assure and maintain income, either once, or gradually, with the exception of receivables that were acquired by assignment or deposit. Unpaid portion of debts from the debtor is domiciled or headquartered abroad, which was not subject to conversion under Law No. 499/1990 Coll., Or not subject to the provisions of this paragraph, but subject to the export financing scheme in the completion of claims on government loans in accordance with Annex 2 of Resolution No. Government of the Czech and Slovak Federative Republic No. 192/1991 can be claimed as an expense (cost) to generate, assure and maintain income, either once, or gradually, with the exception of receivables that were acquired by assignment or deposit. This provision shall not apply if the financial asset or cost of assets acquired by assignment has already been written off against income. For taxpayers who have switched from keeping tax records-keeping, a similar procedure,

1. z) property, with the exception of fixed assets according to § 26 paragraph 2 , as well as the services and supplies when they are released as the fulfillment of restitution claims or property involved in the transformation of cooperatives under special regulations, 2 ) settlement share in the assets of a cooperative or in the event of the liquidation value liquidation of the cooperative and used for business. For the determination of the tax expenditures apply at the value at which the assets or stock issued or the service provided ,

a ) paid for the apartment or unit that does not include commercial space, provided by the owner if the owner will be 2 years after the release used for the activity that generated the income from self-employment , or rent and will be used this way for at least 2 years , for violating the terms are not selling units

1. zb) expenses (costs ) to complete extensions and construction work, renovation and modernization of the individual assets that are not technical evaluation in accordance with § 33 , paragraph 1 ,
2. zc) expenses (costs) that are not in accordance with § 25 of expenses (costs) to generate, assure and maintain income, and only to the amount of income (revenue) are directly related to the condition that such income (revenues) affected the result in same period or in previous tax periods. Similarly, taxpayers act referred to in § 2, who do accounting,
3. W) expenses (costs) of acquisition cards, whose ownership gives rise to a discount from the prices of goods and services related to the activities of the taxpayer, or is associated with its advertising activities, for individuals with income under § 7 and taxpayers listed in § 17th If these cards are also applicable to the taxpayer for personal use or. other persons, or for discounts on the costs (expenses) listed in § 25, can claim expenses (costs) of acquisition cards in only half the amount

from) the purchase price when selling a bill of exchange, on which it is charged under a special legal regulation 20) as a valuable paper, captured in the accounts in accordance with special regulation 20) to the date of sale, and only the amount of revenue from the sale,

zf ) expenses (costs ) incurred after 1 January 1997 the restoration work of art , and only up to the amount of income from the sale , less the purchase price of this work of art

1. zg) expenses (costs) incurred as a result proven by the disposal of material, goods, work in progress, semifinished and finished products; for drugs, medicines or food products only if they can not under special legislation to put them into circulation 128). To demonstrate the liquidation of the taxpayer is required to make a report, outlining the reasons for liquidation, the manner, time and place of disposal, the specification of objects and method of disposal is zlikvidovanými loading items, and give staff responsible for carrying out the liquidation;
2. zh) reimbursement of travel expenses to the amount determined by a special legal regulation 5);

zi ) the penalties , default interest , late charges , penalties and other sanctions from obligations, only if they were paid , and interest on loans and interest on loans where the lender is the taxpayer referred to in § 2, which does accounting only if they were paid ,

1. zs) input price labeling equipment for compulsory labeling of spirits under a special legal regulation 106) when the manufacturer or importer of alcohol labeling equipment decides to depreciate under § 26 to 33
2. zk) expenditure incurred on civil defense with the consent or at the direction of crisis management.

zl ) expenses (costs ) paid by tangible assets, according to a special legal regulation 20) form part of the valuation of tangible property that is the subject of the lease, if the total purchase price agreed in the contract for movable assets does not exceed the amount specified in § 26 paragraph 3 point . c )

change) payment to the state budget by virtue of compliance with the mandatory proportion of employment of people with disabilities under special legal regulation 80)

Zn) expenditure on intangible assets 20) or technical improvements for taxpayers with income under § § 7 or 9, they do not lead accounting

1. of) expenses (costs) incurred by the taxpayer with income under § 7 to cover payments for tests to verify the results of further education under the Act on Verification and Recognition of Further Education 82a) which relate to the business or other self-employment tax payer, but not exceeding 10 000 CZK . For a taxpayer who is a disabled person can deduct for the taxable period to 13 000 CZK, and a taxpayer who is a person with severe disabilities, to 15 000 CZK,
2. zp) expenses (costs ) incurred in the assistance provided in the form of non-cash consideration in connection with the consequences of natural disasters that have occurred in the territory of a Member State of the European Union , Norway or Iceland. These expenses (costs ) can not be simultaneously applied as a non-taxable portion according to § 15 paragraph 1 item or reducing the tax base pursuant to § 20 paragraph 8,

zr ) for the community of taxpayers expenses (costs ) to fund the creation of cultural and social needs under a special law 6a ) and for taxpayers who are public universities and public research institutions under a special law , expenses ( costs) for the creation of social funds , and up to 1% of the total employee assessment bases for social security contributions and state employment policy for the tax period in which they can pay employees claimed as expenses related to achievement , ensuring and maintaining taxable income , taxpayers who are public high school or public research institutions also expenses (costs ) to fund the creation of earmarked funds , taxpayers who are public university, also expenses (costs) for the formation of the operating fund , and taxpayers who are high school also costs (costs ) the creation of a scholarship fund ,

1. zs) the cost of execution under a special legal regulation 26k) paid by the lender

zt ) a global expenditure on transport road motor vehicle 3d) ( hereinafter referred to as ” flat transport costs “) if not raised expenditure on transport road motor vehicle under subparagraph k) of this paragraph , in the amount of CZK 5,000 per road vehicle for each full calendar month of the tax year or period for which the tax return in which the taxpayer used the appropriate road vehicle to generate, or maintain income and at the same time this road vehicle nepřenechal or part of the calendar month for the use of another person. For the transmission of a motor vehicle for the use of another person is not the working path road motor vehicle cooperating person or employee who does not use road vehicle for private purposes . If the taxpayer uses some road motor vehicle where applicable lump expenditure on transport, only partly to assure and maintain taxable income can be such a road motor vehicle apply only part of the lump-sum expenditure on transport provided for in the previous sentence of 80 % of the amounts (hereinafter referred to as ” a reduced lump sum expenditure on transport ” ) . If the taxpayer applies for any vehicle in accordance with the previous sentence, a reduced lump sum expenditure on transport , then for the purposes of this Act , the other vehicles in which the taxpayer in accordance with this provision apply the flat rate shipping , used exclusively to generate, assure and maintain taxable income. For the purposes of this Act shall be deemed that the taxpayer used road motor vehicle in which the lump-sum expense applicable to transportation exclusively to generate, assure and maintain income , if so declared , unless proven otherwise. Flat-rate transport costs may apply for a maximum of 3 custom road motor vehicles included or not in the business of property or a tenant for a taxable period or the period for which the tax return. In the course of the tax year can not change the way the flat-rate expenditure for transport to the way the expenditure referred to ), and vice versa. In the month of acquisition or disposal of a motor vehicle may be applied pro rata portion of lump-sum expenditures on transportation. When we use to generate, assure and maintain income motorized road vehicle , which is jointly owned by spouses or co-own , more taxpayers may have to apply a lump sum deduction for a maximum of 5,000 CZK . Flat-rate transport costs can not enforce public benefit taxpayers with the exception of taxpayers who are public universities, public research institutions , health service providers , public benefit corporation or institution ,

zu ) motivational post provided on a contract basis for preparing the student or the student for the taxpayer ‘s profession as to the amount of CZK 5,000 per month, in the case of a college student to 10 000 CZK per month; motivating contribution for the purposes of this Act, a scholarship allowance for meals, accommodation, education in educational institutions associated with the future profession as fares on public transport to the place of education and the acquisition of personal protective equipment and aids provided nad framework of special legislation,

increase) the nominal value of the claim on the loan insured by the insurer based in the EU Member State, which never entered into the basis for calculating the limit of bank provisions under other legislation 22a) and to the Bank 109) never recognized no provision under another law regulation 22a) to the amount received insurance benefits; receivable on the loan for the purposes of this provision is a receivable

1 ) principal and interest on the loan provided by the bank ,

2 ) the benefits of bank guarantees provided by the bank for non-bank entity.

( 3) For taxpayers whose taxes are only subject to income from business or other designated activities, and community taxpayers as expenses (costs ) recognized only the costs incurred to generate, assure and maintain income subject to tax.

(4 ) The charges for finance leases of tangible assets that can be depreciated under this Act , shall be recognized as an expense (cost ), provided that

1. a) time of financial leasing of tangible assets is at least the minimum depreciation period referred to in § 30, paragraph 1 , of tangible movable assets included in depreciation groups of 2 or 3 of Annex 1 to this Act , the period of the finance lease reduced by up to six months . For immovable assets of financial leasing period must be at least 30 years of age. Time of finance leases is calculated from the date on which the matter was left to the user in a state fit for normal use, and

b ) after the termination of the lease purchase price is higher than the net book value calculated from input prices recorded by the owner , which would be the subject of finance leases when straight-line depreciation according to § 31 paragraph 1 point . a) this Act on the date of transfer of ownership , and

c ) after the termination of the lease of tangible assets include the taxpayer referred to in § 2, the transferred asset to your business assets .

If the date of transfer of right to use the thing was in uniform depreciation ( § 31) has been written off in the amount of 100 % of the cost , the conditions referred to in point b ) . When changing the depreciation period (§ 30) for the purposes of determining the minimum duration of the finance lease fixed assets under point a) and the purchase price referred to in point b ) apply the depreciation period applicable at the time of conclusion of the contract. If the agreed period of financial leasing shorter than specified in subparagraph a) , recognizes the consideration if the other conditions laid down in this paragraph , as an expense ( expense) for the user only if the purchase price is determined according to § 24 paragraph 5 point . a) .

(5 ) If you sell the property , which was the subject of the lease or a finance lease that does not meet the conditions in paragraph 4 , after the termination of the tenant or user acknowledges the rent or payment in expenses (costs ) under the condition that the purchase price

1. a) tangible assets that can depreciate under this Act, shall not be less than book value calculated in a uniform manner according to § 31 paragraph 1 point. a) the entry price registered by the owner or lessor for the period during which the property could be depreciated, while in calculating the amortized cost of the car is always based on input prices including value added tax. If the landlord or owner of a taxpayer who leased for fixed assets continued depreciation in accordance with § 30, paragraph 10, determine the net book value, as would a change in the person of the owner or landlord did not,

b ) land not less than the value determined by a special regulation , 1a) in force at the date of acquisition . If the tenant and the landlord agreement for future purchase of land in connection with the contract for financial leasing of construction works located on this land , the rent is recognized in expenses (costs ), provided that the purchase price will be higher than the price determined in accordance with a special legal prescription 1a ) on demonstrable negotiate an agreement on a future purchase of the land

c ) tangible assets excluded from depreciation ( § 27) shall not be less than the value determined by a special regulation , 1a) in force at the date of conclusion of the purchase agreement ,

1. d) tangible assets depreciated under § 30b shall not be less than the residual value determined under § 30b of the input prices registered the owner or lessor for the period during which the assets were depreciated, if the owner or lessor taxpayer, which at this property continued depreciation according to § 30 paragraph 10, determine the net book value, as would a change in the person of the owner or lessor occurred.

(6 ) If the aborted financial leasing, is an expense to assure and maintain income , only the proportionate part of the consideration that the expenses (costs) in accordance with paragraphs 4 or 15 , in respect of the agreed term financial leases to finance leases for real or actually consideration paid , whichever is lower the proportion of the payment that is expenses (costs) in accordance with paragraph 4 , attributable to actual financial leasing.

(7 ) The acquisition price is in respect of those shares in a business corporation for the purposes of this Act

1. a) the value of the paid-up member of the monetary investment business corporations ,

b ) the value of non-monetary deposits by members of business corporations. The value of this contribution is determined by a member of a business corporation, which is

1) The taxpayer referred to in § 2, paragraph 2 , the same as the value of non-cash income at the time of deposit ( § 3 , paragraph 3) . Tangible and intangible assets , which was included in the taxpayer’s business assets shall be measured at amortized cost (§ 29 paragraph 2) and other assets at cost if acquired for valuable consideration , at cost, if purchased on own account or price determined by a special regulation valuation 1a ) of the acquisition date for assets acquired free of charge . If the investment property that was not included in the assets of a taxpayer acquired or acquired in less than five years before the repayment of the deposit to a business corporation, appreciate the cost, 20 ) if acquired for valuable consideration , at cost, 20) if it is acquired or produced on own account and for acquisition of assets free of charge price determined under the rules governing the valuation of assets; while at the acquisition of immovable property price increases of costs demonstrably incurred on repairs and technical evaluation before repayment of the deposit,

2) the taxpayer referred to in § 17, paragraph 3, of the net book value (§ 29 paragraph 2) inserted tangible assets and intangible assets and book value of 20) other contributed assets,

3) the taxpayer referred to in § 2 § 3 and 17, paragraph 4, of converted foreign prices,

c ) cost 20 ) Investments in the event of the acquisition by purchase or a price determined by a special regulation valuation 1a ) on the date of acquisition in the case of the acquisition consideration.

The acquisition price of an interest in a corporation does not change when you change the legal form of a corporation in a merger, transfer of assets or a business division of corporations 131) . The acquisition price of the share on the company’s stock does not change, does not change if the value of the investment contribution and is only to exchange one share for one another to share or exchange one share for more shares or more shares per share , while if the exchange become more or lower number of shares, the acquisition price of one share pro rata share of the acquisition price of the original shares or the sum of the acquisition price of the original shares . The same applies to the replacement of one type of security (for example, an interim certificate , convertible bonds , senior bonds) per share, unchanged if the value of the investment partnership. The acquisition price of an interest in a corporation may be increased by expenses (costs ) directly related to the holding of shares in a business corporation if the taxpayer proves that according to § 25 paragraph 1 point . zk) were recognized as expenses (costs ) to generate, assure and maintain income . For a member of the Business Corporation, which is the payer of value added tax , can share acquisition price of the business corporation, unless such business corporations payer of value added tax , increased by the amount paid value added tax related to embedded assets. The acquisition price for taxpayers listed in § 17 reduced by the difference between the valuation of in-kind contribution and the contribution paid by its member corporations, business or part of this difference , and a cash payment in cash or Match , on which arises a taxpayer is entitled under a special law 131 ) , provided that the cash payment in cash or Match recognized in the balance sheet . The acquisition price is less than the negative. Deposit for the purposes of this Act, a contribution to the authorized capital, including another benefit in favor of equity. The acquisition price of an interest in a corporation is further reduced by the revenue accruing member of the Business Corporation in the reduction of the share capital , with the exception of income subject to special tax according to § 36 paragraph 1 point . b ) point 3 and § 36 paragraph 2 and shareholder of the company with limited liability repayments surcharge embedded companion outside the capital .

(8 ) In a sale of the business establishment shall not apply the provisions of paragraph 2 , which limit the application of expenses (costs ) related to the amount of income to assets sold individually .

(9 ) For assets acquired in the conversion of 131 ) , unless never part of the off-balance sheet accounts being acquired or distributed by a business corporation, business continues successor corporation in the debt write-off 22b ) or the creation of provisions , 22a ) as the change in the person of the creditor did not , up to a maximum level which they might claim depreciation or value of the allowance being acquired or distributed by business corporations.

(10) In a natural disaster, for the purposes of this Act not caused by fire and explosion, lightning, storms with wind speeds above 75 km / h, floods, flooding, hail, slumping soils, land slides and rock collapse, if they occurred in the context with industrial or construction traffic, sliding or collapse avalanches and earthquakes reaching at least the fourth international scale indicating the degree of macroseismic effects of earthquakes. The amount of damages must be supported by the opinion insurance, even if the taxpayer is not insured or expert witness opinion.

(11 ) When selling assets that are depreciated under this Act or under specific legislation , or similar legislation abroad and investment was acquired during the transformation, the transfer of the business establishment in accordance with § 23a of companies in the merger or division of the company according to § 23c , can be related expenditure (cost) to assure and maintain income apply only to the amount of its value recorded in the accounts in relation to depositors for expiring , By breaking with ceding business corporations before the valuation of these assets at fair value. The value of assets recorded in the accounts by depositors in the company merged with distributed or transferring a business corporation may be increased by any provision made for that property, whose work has not been depositors in the company merged with distributed or transferring a business corporation for tax purposes costs ( load) to assure and maintain income , unless provided otherwise in this Act . Similarly, the proceeds on disposal of property due to consumption. This established expense (cost ) is used and the subsequent conversion of 131 ) , the transfer of the business establishment under § 23a or merger of the company or distribution company.

(12 ) When selling a business establishment taxpayer who does accounting if not applicable expenses pursuant to § 7 paragraph 7 , is an expense to assure and maintain income

1. a) the total net book values ​​of tangible assets
2. b) the sum of net book values ​​of intangible assets owned by the taxpayer registered to 31 December 2000, which can be depreciated,
3. c) the value of cash and valuables,
4. d) the value of financial assets
5. e) the entry price of tangible assets excluded from the depreciation
6. f) the cost of land
7. g) the value of the claim, the payment would not be taxable income

h ) consideration for financial leasing tangible assets paid by the user , which exceeds the proportion of the payment as a tax expense recognized in accordance with paragraph 2 . h ) When changing financial lease to the buyer ,

1. i) the value of debt whose payment would be expense .

(13 ) If the payer of value added tax , it is understood for the purposes of paragraph 12 value of the debt value, net of value added tax , if it was applied deduct input value added . For receivables , payment would be taxable income , expenditure value added tax , if it was the payment of taxes on output.

(14) Total acquisition costs of receivables or parts thereof which can not be recognized as an expense (cost) under other provisions of this Act, it is possible for taxpayers whose principal business is buying, selling and debt collection, recognized as tax expense (cost) to up to the total profits of the other claims within the same file claims in a given tax period. Profit from the claim in the tax period for the purposes of this provision means the total income earned in the tax period of reimbursement claims by the debtor or the assignee of the subsequent assignment, plus an adjustment or a provision (in part) by a special act 22a) in the amount exceeding the cost price of 20) reduced by the amount of claims payments by the debtor claims arising in prior tax periods and the cost of debt written off in prior tax periods. For purposes of calculating earnings claims can not claim to reduce the purchase price by an amount greater than the cost of claims. If the total aggregate acquisition cost or its parts can not be recognized as an expense (cost) under the provisions of this Act, for the taxable period is greater than the total profits of the other claims within the same set of claims, the difference may be for taxpayers whose principal activity the purchase, sale and claims, claimed as expense (cost) in the 3 longest immediately following taxable periods or periods for which tax return is filed, in each period up to the amount by which total proceeds of claims under this same set of claims will exceed the total acquisition costs of receivables or parts that can not be recognized as expense (cost) under the provisions of this Act. For taxpayers whose principal business is buying, selling and claims, for the purposes of this Act, the taxpayers, in which at least 80% of all income (loss) consists of income (revenue) arising in connection with the purchase, sale, possession and recovery of purchased claims. File claims for the purposes of this provision means the taxpayer purchased a set of claims from one person in one tax period. This provision shall apply mutatis mutandis to the period for which tax return is filed.

(15 ) The charges for finance leases of tangible assets depreciated under § 30a is recognized as an expense (cost ) in paragraph 1 , provided that the

1. a) time of financial leasing of tangible depreciable property owner pursuant to § 30a paragraph 1 takes at least 12 months and tangible assets depreciated under § 30a paragraph 2 , the term of the finance lease for at least 24 months Finance lease period is counted from the date when the case was user relinquished in a state fit for normal use,

b ) after the termination of the lease of tangible assets include the taxpayer referred to in § 2, the transferred asset to your business assets .

(16 ) The charges for finance leases of tangible assets depreciated under § 30b is recognized as an expense (cost ) in paragraph 1, provided that

1. a) time of financial leasing of tangible depreciable property owner pursuant to § 30b paragraph 1 takes at least 240 months of financial leasing period is counted from the date on which the matter was left to the user in a state fit for normal use,

b ) after the termination of the lease of tangible assets include the taxpayer referred to in § 2, the transferred asset to your business assets .

 

 

 

• 24a

 

Binding assessment of the distribution of expenses (costs)

which can not be attributed only to taxable income

 

(1 ) A taxpayer who has incurred expenses (costs ) related to taxable income and income that is not subject to tax or exempt, it may ask the tax office to issue a binding decision to review whether the relevant accounting period, its manner of distribution incurred by him expenses (costs ) corresponds to § 23 paragraph 5 and § 24 paragraph third

(2) The application for a binding decision on the assessment method of allocation of expenses (costs) pursuant to paragraph 1 shall taxpayer

1. a) the name, residence and seat of the entrepreneur , if the taxpayer is a natural person , or the name, legal form and registered office , if the taxpayer is a legal entity and tax identification number, if assigned;

b ) the level of overall expenditure incurred ( cost ) and the aggregate amount of earned income (revenue ) in the case of public benefit taxpayers and the amount of income (revenue) achieved in various kinds of activities that are not business ,

1. c) the amount of individual grants, allowances and subsidies received from public sources indicating their purpose and providers
2. d) the amount and a brief description of the expenditure (costs) associated with both taxable income and with the revenues that are not subject to tax or are exempt from tax and the amount of these different types of income to be assessed,
3. e) identification of the assets used to generate, assure and maintain income and property, which has a property right, and the extent of its use in relation to such income,
4. f) justification of the proposed method of allocation of expenses (costs) associated with different types of income,
5. g) the taxable period to which the decision is binding assessment of the distribution of expenses (costs) under paragraph 1 shall apply to,
6. h) the draft statement assessing the binding manner of distribution of expenses (costs) pursuant to paragraph 1

 

 

• 24b

 

Mandatory assessment of the proportion of expenditure ( costs) associated with the operation of immovable assets used in part to the activity that generated the income from self-employment ,

or to rent and partly for private purposes , which can be claimed as an expense ( cost) to assure and maintain income

 

(1 ) A taxpayer with income under § 7 or 9, which uses an immovable thing in part to the activity that generated the income from self-employment , or to rent and partly for private purposes , may apply to the competent tax administrator to issue a binding decision on the assessment of whether way in which expenses ( costs) associated with the operation of immovable assets to expenses incurred to generate, assure and maintain income corresponds to § 24 paragraph third

(2) The application for a binding decision on the assessment of expenses (costs) pursuant to paragraph 1 shall taxpayer

1. a) the name, domicile businesses and tax identification number, if assigned;

b ) the address to which the immovable thing used in part to the activity that generated the income from self-employment , or to rent and partly for private purposes is ,

c ) the size and volume of each residential and non-residential premises immovable assets to the division of the space used and not used to the activity that generated the income from self-employment , or to rent , including data on their heating , air conditioning , etc.

d ) a description of how the different spaces immovable used for activities that generated income from self-employment , or to rent in the tax period to which the decision is binding on the assessment of expenses (costs ) in accordance with paragraph 1 concern ,

e ) a description and documentation of the way in which the expenditure (costs ) associated with the operation of immovable assets used in part to the activity that generated the income from self-employment , or to rent and partly for private purposes in expenses (costs ) to assure and maintain income , application,

1. f) a draft statement the binding assessment of expenses (costs) pursuant to paragraph 1

 

 

§ 25

 

(1) The expenses (costs) incurred to generate, assure and maintain income for tax purposes can not recognize, in particular

1. a) expenses (costs ) for the acquisition of tangible assets 20 ) and intangible assets 20 ) Except as provided in § 24, paragraph 2 , including installments and interest on loans and loans related to the acquisition, they are part of their awards , 20)

b ) expenditure on capital increase , including the repayment of loans,

1. c) the cost of 20) of a security except as provided in § 24 subsection 2 letter. r), w) and), and with the exception of warrants at exercise preferential rights
2. d) premiums paid for a statutory body and another body of a legal person and a director of a limited degree of liability in the performance of functions
3. e) paid dividends,

f ) penalties, interest and penalties , except as specified in § 24 paragraph 2 point . zi ) , additional premium for social security contributions to the state employment policy and premiums for public health insurance and the costs associated with the publication of the judgment of sentence pursuant to a special legal regulation 21)

g ) the pension savings, social security insurance and contribution to the state employment policy and public health insurance paid public company from shareholders of the company , the general partner in a limited partnership , the taxpayer having income from independent activities , the taxpayer having income from rent and insurance premiums paid by self-employed persons who are not health insurance and covers the daily dose during temporary inability to work for private insurers 21a ) , except as provided in § 24,

1. h) non-monetary benefits provided by employers to employees in the form

1) contribution to cultural events, tours and sporting events,

2) ability to use recreational, health and education facilities, pre-race libraries, physical education and sports facilities, with the exception of devices referred to in § 24 subsection 2 letter. j) points 1 to 3,

1. i) expenses (costs) on income that is not subject to tax on income exempt or not included in the tax base and taxpayers mentioned in § 2, paragraph 2 also expenses ( costs) for income exempted by international treaties for the avoidance of double taxation , exceeding revenue; same applies to expenses (costs ) paid from funds whose source was at an income tax of legal entities without charge income exempt from tax or income that is not subject to tax , this provision for community taxpayers apply for expenditure incurred on interest income subject to special tax rate , the same applies for the use of funds from the capital retrofitting ,
2. j) expenses beyond the limits established by this Act or separate regulations, 5), 23)
3. k) expenses (costs) exceeding revenues in facilities to meet the needs of employees or other persons with the exception of § 24 subsection 2 letter. j) points 1 to 3, with the exception of expenses (costs) on the temporary accommodation of employees unless the accommodation during business trips, as non-monetary benefits provided to employees by the employer in connection with the work, temporary accommodation if the municipality is not identical with the municipality where the employee residence, expenses (costs) and income are assessed for each device to meet the needs of employees or other persons, separately,
4. l) the creation of reserves and other special purpose funds, unless special legislation provides otherwise, except as provided in § 24 subsection 2 letter. zr)
5. m) distribution to the equity, except as provided in § 10, paragraph 6 and § 24 subsection 2 letter. r) and w), the profit under a contract on profit transfer or operating agreements, payment of losses of the controlled person under a control or profit transfer agreement and the compensation provided by outside partners standing under a control or profit transfer agreement and the membership fee provided European Economic hobby association based in the Czech Republic, 25a),
6. n) shortages and damages in excess of compensation except as provided in § 24,
7. o) the residual value (§ 29 paragraph 2) tangible assets and intangible assets discarded due to donation or transfer free of charge, to which the taxpayer is not obliged under special legislation. This also applies to tangible assets and intangible assets depreciated only under a special legal regulation 20)
8. p) the technical evaluation (§ 33),
9. r) the tax paid to another taxpayer, except as provided in § 24 subsection 2 letter. s) and u)

s ) the tax on personal income tax and corporate income tax and similar taxes paid abroad except as provided in § 24 paragraph 2 point . ch ) and deferred tax pursuant to a special legal regulation 20);

t ) entertainment expenses , which are primarily expenditures on entertainment, refreshments and free benefits , for free benefits shall not be considered an advertising or promotional item which bears the name or trademark of the object or the name of the goods or services whose value exclusive of added value does not exceed CZK 500 and not with the exception of still wine subject to excise duty

1. u) expenses for the personal use of the taxpayer , including expenses incurred in the repair , maintenance or technical assessment of property pertaining to the activity that generated the income from self-employment , the taxpayer referred to in § 2 is not included in trading assets pursuant to § 4, paragraph 4 ,
2. v) making adjustments to expenses, 20) except as provided in § 24,

w ) Financial expenses (costs ) , which for the purposes of this Act, the interest on the loan of financial instruments and related expenses (costs ) , including expenditure ( costs) for procuring , processing loans , guarantee fees , if the creditor is a related party of the debtor ( § 23 paragraph 7 ) , in the amount of financial expenses (costs ) of the amount by which the total credit financial instruments from related parties during the tax period or the period for which the tax return exceeds six times the amount of equity if the beneficiary of the credit financial instrument bank or insurance company , or four times the amount of equity credit for the other recipients of financial instruments. In the event that a condition for the granting of credit to the debtor by the creditor financial instrument is delivered directly to the related loan , the loan or deposit that lenders connected person in relation to the debtor, shall be deemed for the purposes of this provision, and because of this credit financial instrument lender for a related party of the debtor

x ) expenses (costs ) on fuel and parking fees incurred during a business trip in connection with the use of a motor vehicle for which the taxpayer applies lump expenditure on transport, and 20 % of other expenses (costs ) with the exception of depreciation incurred in connection with the road transport vehicle in which the taxpayer is required to apply a reduced lump sum expenditure on transport , for road motor vehicle in which the taxpayer applies lump expenditure on transport, can also apply for reimbursement of fuel and basic rate ,

y ) interest on deferred tax amounts for the period of deferment , execution costs in accordance with special regulations , except as specified in § 24 of and interest on the deferred amount for the period of deferment of duty and interest, which are accessory duties , 28c )

1. of) the nominal value of the claim or cost 20) assigned claims except as provided in § § 24 and 10,

a ) rent for the artwork and expenses (costs ) for restoration of art works that are part of buildings and structures , and to taxpayers who are not exhibition , museum and gallery work activity , except as provided in § 24 paragraph 2 point . zf )

zb ) for taxpayers who do not keep accounting expenses for the acquisition of works of art that are not part of the structures and buildings, and in each case shall not exceed 40 000 CZK ,

zc ) amortization of debt 22b ) or the creation of allowances 22a ) in receivables acquired business corporations under the deposit effected from 1 July 1996 , with the exception of claims referred to in § 24, paragraph 9,

1. zd) expenses associated with the payment of the debt , except debt incurred due to the acquisition of fixed assets ( § 26) , resulting in the tax year in which the taxpayer exercised expenses pursuant to § 7 paragraph 7 or § 9, paragraph 4, and expenses associated with the payment of debt , whose value has been reduced profit or the difference between revenues and expenditures in some previous tax years ,

from) the difference by which the amount paid by the assignee to the assignor when people change users by finance leases of tangible assets exceeds the sum of the consideration attributable to the assignee for the remaining period of the finance leases net of fee paid by him to the owner of property used in accordance with the contract, unless the difference is part of the the entry price of the property ,

1. zf) performance provided by a foreign government official or a foreign public official or with the consent of another person in connection with the performance of its functions, even in cases where a State official or public officer acting in the State in which the provision of such a transaction be tolerated or is not considered a criminal offense, or normal,
2. zg) accounting depreciation of fixed assets, 20) and the value of assets or part thereof accounted for as an expense that is not fixed assets under a special legal regulation 20) but also a tangible property or intangible property under § 26 to 33
3. zh) gains or losses arising otherwise than by purchase, if it is under a special legal regulation 20) expenses (costs), unless this Act stipulates otherwise,

zi ) the positive difference between the valuation of the business establishment in the acquisition of a deposit or converting 131) and the sum of its individual components revalued assets net of assumed debt (goodwill ) if they are under a special legal regulation 20) expenses (costs) ,

1. zs) expenses (costs) from the purchase of own shares below their nominal value in the subsequent reduction in capital
2. zk) expenses (costs ) associated with the parent company holding shares in the subsidiary. Interest on debt financial instruments adopted in the six months prior to the acquisition of a share shall be deemed to be expenditure (costs) directly related to the holding of shares in the subsidiary for the duration of the holding period and the time when the share holding person who is a person who credit financial instrument adopted , a related party , unless the taxpayer proves that a credit instrument with the holding of shares related. Any overhead (indirect ) costs associated with the holding of shares in the subsidiary for the purposes of this provision limits the amount of 5 % of their income on dividends paid by a subsidiary , if the taxpayer establishes that the actual amount of the overhead ( indirect ) costs are lower

zl ) Financial expenses (costs) arising from debt financial instruments where the interest or yield or whether financial expenses (costs ) become due , wholly or mainly dependent on the earnings of the debtor ,

change) the value of non-alcoholic beverages such as non-monetary benefits provided by employers to employees for consumption at the workplace,

zn ) insurance in the amount intended to cover future insurance debts arising from insurance contracts concluded by the employer of survival expectancy of the employee or the employee ‘s agreed period or remain the employee in an employment relationship with the employer for an agreed period of time,

1. zo) membership fee paid by the taxpayer to a beneficiary who is at the recipient is exempt from tax ,
2. zp) book depreciation of tangible and intangible assets depreciated under the legislation governing accounting, which was acquired free of charge, without charge and this income was exempt from income tax or not included in its object; same applies to the net book value in the event of sale or liquidation of the property

ZQ ) the value of assets that are not amortized under this Act or under the regulations governing accounting, which was acquired free of charge , without charge and this income was exempt from tax or not included in its subject.

(2) Damages pursuant to paragraph 1. n) means the physical destruction (damage or destruction) of assets owned by the taxpayer, for the objective and subjective reasons, if the property is withdrawn due to damage. Deficit means the inventory difference, when the real state is lower than the book. For these damages and shortages are not technological and technical losses and losses arising from natural features such as bursts of emerging stocks, shrinking the technology decreases in the production, supply and marketing process (natural Consumption of materials, goods, work in progress, semifinished and finished products ) ztratné in retail sales and accidental deaths of animals, not for purposes of the Act tangible property to the amount of economically justified withdrawals and natural standards set ztratného taxpayer. The tax administrator may determine whether the standards set out above corresponds to the nature of the activities of the taxpayer and the usual standards of other taxpayers with the same or similar activities, and the discrepancy adjust the tax base. Damage is not caused by death or proven emergency slaughtering an animal the basic herd.

( 3 ) To the credit of financial instruments for the purposes of paragraph 1, point . w ) do not include credit financial instruments , of which the interest is included in the entry price of the property , and proven interest-free loan provided by a financial instrument. The provisions of paragraph 1 point . w ) and changes ) do not apply to public benefit taxpayers on the regulated market and the taxpayers referred to in § 2

 

Depreciation of tangible fixed assets

§ 26

 

(1) Depreciation for the purposes of this Act pursuant to § 30, 30a, 30b, § 31 or § 32 of tangible property, except as provided in § 27.

(2) Tangible assets for purposes of this Act

1. a) separate movable, or sets of movable assets with separate technical-economic purpose, the input price (§ 29) is higher than CZK 40 000 and have the operational and technical functions of more than one year

b ) buildings , houses and units not including land

1. c) construction, with the exception

1) operating mines,

2 ) small buildings on land designated for forestry , serving for ensuring the operation of forest tree nurseries or operate hunting, if their built-up area does not exceed 30 m 2 and a height of 5 m,

3 ) fencing pertaining to the provision of forest production and hunting, which is a small building ,

1. d) permanent ground cover with a fertility rate more than three years as defined in paragraph 9,
2. e) the adult animals and groups of 20), the entry price (§ 29) is higher than CZK 40 000,
3. f) other property as defined in paragraph 3

Tangible assets for the purposes of this Act are not stocks. In a separate movable assets shall be considered as production facilities, as well as equipment and items used to operate services (outputs) and special-purpose devices and objects with which the building or structure does not form a functional unit, even if they are firmly connected with it. A set of movable assets with separate technical – economic purpose means the partial or another part of the production unit. File movables must register separately to ensure both technical and inconclusive data on the value of individual cases included in the file, determine the main functional object file and any changes (increases, decreases) data including the date changes, scope changes, input price increases individual or decreases, the total price of the set of things and the amount of depreciation, including any amendments resulting from changes in input prices fixed assets. File chattels depreciation is added to the group by main functional object.

(3) Other assets for the purposes of this Act

1. a) technical evaluation and costs of opening new quarries and sand claypits, if not increase the input price and residual value of tangible assets except as provided in § 29 paragraph 1 point. f)
2. b) technical reclamation, unless a special law provides otherwise, 29b)

c ) expenses paid by the user , which according to special regulations 20 ) or tax records are part of the valuation of tangible property that is the subject of the lease, and that in total the agreed purchase price in the contract for movable assets exceeds the value of 40,000 CZK .

(4) where property is jointly owned, then to assess whether reaching the entry price referred to in paragraph 2, the critical input price equal to the sum of co-ownership interests in each of the venturers rather than the entry price for a single co-ownership share.

(5) depreciation for the purposes of this Act shall mean the inclusion of depreciation of tangible assets accounted for a taxpayer who is covered to ensure taxable income to expenses (costs) to ensure that income. Depreciation can be acquired after the start things in a condition fit normal use, which means things completion and fulfillment of technical functions and duties stipulated by special legislation for use. This also applies to technical improvements (§ 33). Taxpayers with income under § 7 and 9, which does not apply and accounting expenses to generate, assure and maintain income pursuant to § 24, the start of depreciation of tangible assets, in the case of tangible assets in the tax records or leased property and equipment recorded under § 9, paragraph 6; The animals of his own breeding, purchased and donated animals after reaching adulthood remain part of the inventory.

(6) Write-off of the annual depreciation calculated in accordance with § 31 and 32 may be claimed from registered fixed assets at the end of the taxpayer’s tax year except as provided in paragraph 7 point. b) to d). Annual depreciation for taxpayers referred to in § 17 means the depreciation for the taxable period.

(7) Write-off of only one half of the annual depreciation calculated in accordance with § 31 and 32 can be applied

1. a) tangible assets accounted for at the beginning of the taxpayer’s taxable period is the period during the tax

1) the retirement of an asset before the end of the reporting period, if in the course of the tax depreciation period has not been applied in accordance with sections 2 and 3,

2) to transfer the assets to another legal or natural persons pursuant to special legislation 29a) which is registered in the taxpayer’s property on the date preceding the date of transfer of property

3 ) the cessation of activity that generated the income from self-employment , or the termination of the lease , alteration, dissolution without liquidation, termination without liquidation , winding up with liquidation , the effects of the decision to decline or move the authorization to dispose of the property belonging to the estate of insolvency administrator for the taxpayer or the opposite of property registered at the date of termination that generated income from self-employment , the date of termination of the lease , the day preceding the record date of the merger , transfer of assets or business division of the corporation and in other cases the dissolution without liquidation of the day preceding the date of dissolution , the day preceding the first day of the marketing year or calendar year to change the financial year to the date preceding the date of liquidation or the day preceding the day on which the decision takes effect on the bankruptcy or the date of transition authorization to dispose of property belonging to of assets from the bankruptcy trustee for the taxpayer , or vice versa . Similarly, a taxpayer proceeds referred to in § 2, which during the taxable period interrupted activity that generated the income from self-employment , or rent and this activity has not commenced by the date for filing the tax return for the tax period in which the activity is interrupted ,

4) to terminate the tenancy for depreciation of improvements by the lessee (§ 28 paragraph 3) or borrowing at the end of movable tangible property (§ 28 paragraph 4);

b ) the tangible assets acquired during the tax period and registered at the taxpayer at the end of the tax year in which the taxpayer continues depreciating started by the original odpisovatelem according to § 30 paragraph 10 point . a) to e ) , g ) to m ) , and the tangible movable property to which the taxpayer acquired the right of ownership during the tax period meeting the debt that was secured by the transfer of rights , and has the property stated at the end of the tax year ,

1. c) fixed assets registered throughout the taxpayer’s tax period in which during the taxable period occurring effects of the decision on bankruptcy or ceased to be authorized to dispose of property belonging to the estate from the bankruptcy trustee for the taxpayer and vice versa, or that during the tax period entered into liquidation,

d ) of fixed assets registered a taxpayer referred to in § 21a for the tax period specified in § 17a point . c ) if the tax period of less than twelve months of continuous consecutive , this does not apply to tangible assets zaevidovaného by the taxpayer during the tax period or during a part of the tax year preceding that tax period for which the tax return is filed by § 38 meters , paragraph 2 , point . a) .

The provisions of this paragraph shall apply mutatis mutandis If during the tax period to change the legal form of a partnership or limited partnership to another business corporations and joint stock companies or limited liability company or cooperative to a public company or a limited partnership .

(8) Depreciation for the purposes of the Act is not obliged to apply the taxpayer, while depreciation is also interrupted, but the next line depreciation method is necessary to continue as if depreciation was not suspended, on condition that the suspension does not apply when the taxpayer (owner or tenant) expenditures lump sum pursuant to § 7 or § 9 If the taxpayer (owner or tenant) apply a lump sum expenses, not for this tax year to apply depreciation in the amount of proven or extend this period of depreciation for tax purposes. During the application of lump-sum expenditures leads the taxpayer (owner or tenant) only of recording depreciation.

(9) units of permanent horticultural crops with a fertility rate of more than three years pursuant to paragraph 2 shall mean

1. a) fruit trees planted on contiguous land area of ​​0.25 hectares at a density of 90 trees per 1 ha,
2. b) fruit bushes planted on contiguous land area of ​​0.25 hectares at a density of at least 1000 bushes per 1 ha,
3. c) the hop fields and vineyards.

(10) Tangible assets are becoming things in a state normal use, which means things completion and fulfillment of technical functions and duties stipulated by special legislation for use.

 

§ 27

 

Tangible property is excluded from the depreciation

1. a) no consideration transferred assets by finance lease contracts , if the expenses (costs ) related to the acquisition does not exceed 40 000 CZK ,
2. b) A production unit of permanent vegetation with a fertility rate of more than 3 years, which reached plodonosného age,
3. c) reclamation within 2 years after its completion,

d ) work of art that is tangible property and is not part of the construction and building , objects of museum and gallery value , or sets in museums and historic buildings , permanent exhibition sets and collections of libraries uniform system , or other funds

1. e) movable cultural heritage and sets of movable cultural heritage,

f ) Fixed assets acquired compulsorily without charge under special legislation ,

1. g) an inventory of tangible assets received under a special legal regulation 20), if the findings were not accounted for revenues

h ) Tangible movable property acquired by the creditor as a result of debt secured by the transfer of rights , and for ensuring that debt and provided that during this period it will depreciate the original odpisovatel , closes with the lender if the loan agreement ,

1. i) tangible assets for which depreciation or foreign items of a similar nature such as depreciation applied by a person other than odpisovatel under this Act, in the case of

1 ) Leased property ,

2 ) tangible property that is the subject of the lease,

j ) Property , the free acquisition was exempt from income exempt or not subject to tax, with the exception of fixed assets acquired by natural persons

1 ) heritage,

2 ) reference ,

3 ) to beneficiaries , in the case of tangible property which has been allocated to the Trust Fund for the acquisition of death or

4 ) to beneficiaries , in the case of fixed assets , which increased the assets of the Trust Fund for the acquisition of death.

 

§ 28

 

(1 ) Tangible assets are amortized odpisovatel . Tangible assets are depreciated entitled to only one taxpayer . Odpisovatelem is

1. a) a taxpayer that has tangible property ownership rights ,

b ) a government department authorized to manage state property ,

c ) government -funded organizations, state enterprises or other state organization authorized to manage state property ,

d ) mutual fund , which includes fixed assets ,

e ) Trust Fund , which includes fixed assets ,

f ) the acquiring corporation business being acquired or distributed in transforming the business corporation , this applies to

1 ) tangible property owned or distributed by dissolving the business corporation as of the date of the merger , transfer of assets or division of a business corporation and transferred to the successor corporation and business

2) The fixed assets acquired or being acquired by channeling business corporations from that date until the registration of the merger , transfer of assets or a business division of corporations in the Commercial Register and transferred to the acquiring business corporation.

( 2 ) Technical reclamation carried out on the property by a person other than odpisovatelem can depreciate only taxpayer who is obliged to carry out reclamation .

( 3 ) Leasehold improvements tangible assets and other property referred to in § 26 paragraph 3 point . c ) if they are paid by a lessee may by written contract to depreciate the tenant , unless the entry price for odpisovatele fixed assets increased by these expenses , while depreciation is classified in the group that is classified leased fixed assets and depreciated in accordance with this Act . When depreciation technical evaluation progresses tenant manner provided for fixed assets and classified technical improvements to the depreciation group that is classified leased fixed assets .

(4 ) Upon transfer of ownership of tangible assets due to debt secured creditor’s right to transfer these assets can be depreciated original odpisovatel if they conclude a contract with the lender on the loan for the property securing the debt transfer.

(5 ) Tangible assets as defined in § 26 paragraph 2 point . c ) and d) , which is completed in a foreign land and its value is not in odpisovatele part of the valuation of the land under a special regulation , 20) can depreciate the taxpayer in which the fixed assets are stated (§ 26 paragraph 5).

(6) The depreciation of tangible assets, which is only partly used to ensure taxable income to expenses to ensure that taxable income includes the proportion of depreciation. When a motor vehicle depreciation, for which the taxpayer is required to apply a reduced flat rate of travel, are quite often means a 80% depreciation write-offs.

 

§ 29

 

(1) Input value of tangible assets means

1. a) the purchase price , 31 ) if acquired for valuable consideration . When you purchase the leased property for which the tenant depreciated technical evaluation pursuant to § 28 paragraph 3 , is included in the entry price , except as provided in paragraph 4 , and the net book value of the technical evaluation. In cases where the immediate purchase of fixed assets after the termination of the lease or a finance lease conditions referred to in § 24 paragraph 4 or paragraph 5, the entry price to include all rents and charges for finance leases , which were paid to the date of termination contract and not expenses (costs) in accordance with § 24; while a taxpayer who does accounting, you can include in the entry price of rent and deposit or advance payment to a finance lease paid up to the date of termination. For immovable property which the taxpayer referred to in § 2 apply at the time of issuing more than 5 years before it was put into commercial property or at the time of longer than 5 years before the start of the lease , the price referred to in subparagraph d ) . For immovable property which the taxpayer referred to in § 2 taken for consideration in less than 5 years before their insertion into the business assets or in less than 5 years before the start of the lease , the cost increases costs demonstrably incurred on repairs and technical evaluation. For movable property which the taxpayer referred to in § 2 taken for consideration at the time of longer than one year prior to insertion into commercial property , the input cost price under subparagraph d ) , with the exception of assets acquired under finance leases ,

b ) own cost , 31 ) if purchased or produced on own account. This provision shall also apply to taxpayers who do not keep accounts . For immovable property, the taxpayer referred to in § 2 has acquired or produced for own account after more than 5 years before their insertion into the business or property during the more than five years before the commencement of the lease , the price referred to in subparagraph d ) . For immovable property, the taxpayer referred to in § 2 has acquired or produced for own account in less than five years prior to their insertion into the business or property in less than 5 years before the commencement of the lease , own costs increase costs demonstrably incurred to repair and technical improvements

c ) the value of outstanding debt secured by the transfer of rights , both in tangible assets , which remain the property of the lender ,

d ) the replacement cost in other cases determined in accordance with a special regulation ; 1a ) Now, the immovable cultural relics replacement cost is calculated as the price of building designed according to special legislation without taking into account the category of cultural heritage , historical monuments, ancient cultural ak included arts and handicraft works that are part of the building. For a taxpayer who has income from the lease under § 9, it is necessary to determine the price of replacement cost at the inception of lease ,

e ) upon the acquisition of property without payment rate determined under a special law on property valuation 1a ) of the acquisition date , except for assets depreciated according to § 30 paragraph 10 point . a) if the taxpayers referred to in § 2 has elapsed since the entry period longer than 5 years , increased in immovable costs incurred for repairs and technical evaluation , if the period from the acquisition of more than 5 years , it means taxpayers listed in § 2 input cost price under subparagraph d ) ,

1. f) the value of improvements pursuant to § 33 paragraph 1 from 1 completed January 2001 to tangible property, depreciation is the accounting of expenses (costs) pursuant to § 24 subsection 2 letter. v) of point 1, increased to the value of depreciable tangible assets, while depreciation for purposes of this Act may be applied only to the amount of the entry price less the previously applied accounting depreciation of tangible assets pursuant to § 24 subsection 2 letter. v) Section 1
2. g) Foreign converted price (§ 23, paragraph 17).

Part of the entry price referred to in points a) to f ) is the technical improvements made ​​after putting things in a state normal use, with the exception of the technical evaluation conducted on an immovable cultural monument and to property excluded from the depreciation ( § 27) , but no later than the first year depreciation. If the original odpisovatel in the cases referred to in § 30, paragraph 10 did not begin depreciation is the transferee input price fixed assets input price , from which the original odpisovatel depreciation applied . Input value of tangible assets is reduced subsidies provided from the state budget , the budgets of municipalities and counties , state funds, the Regional Council 124) , the granted funds (grants ) allocated under special legislation , the grants provided by the European Community subsidies provided , and grants from public funds and other cash funds of a foreign country with the exception of money market funds managed by business entities domiciled or residing abroad ( hereinafter referred to as ” public funds ” ) granted to its acquisition by or on technical improvements, if such funds are not applicable pursuant to a special legal regulation 20) to income ( revenue) . A similar procedure is also tangible and intangible assets , as well as in the case of gratuitous income received in the form of special-purpose gift for the acquisition of fixed assets. Until the entry price of tangible assets referred to in § 26 paragraph 2 point . b ) and c ) may include expenses (costs ) to induce investment , which for the purposes of this Act, the expenses (costs ) incurred in the acquisition of the assets transferred to the ownership of another person or transmitted to any person or property relating to the change in ownership of another person a prerequisite function or use of tangible property referred to in § 26 paragraph 2 point . b ) and c ) .

(2) The residual value for the purposes of this Act shall be the difference between the entry price of tangible assets and the total amount provided for depreciation under § § 26 and 30 to 32 of these assets, even if the cost of maintaining taxable income [§ 24 paragraph 2, point. a)] include the taxpayer only a proportion of depreciation under § 28, paragraph 6, or applied in some periods of tax expenditures as a percentage of revenues ..

(3) Technical evaluation increases the input price (hereinafter referred to as “increased input price”), while for assets depreciated under § 32 and the residual value (hereinafter referred to as “increased residual value”) of the property in the taxable period in which the technical evaluation is completed and in a state normal use. The provisions of the preceding sentence shall not apply to technical improvements in the cases referred to in paragraphs 1, 4 and 6, § 30a paragraph 5 and of improvements made to the immovable cultural monument depreciated under § 30, paragraph 6 or the technical improvements made to property excluded from amortization , while the taxpayer is separately recorded and depreciated technical appreciation of tangible assets pursuant to § 26 paragraph 3 point. a) or expenses as defined in § 26 paragraph 3 point. c) increases for every additional technical evaluation completed on the original acquisition cost of property while the property depreciated under § 32 and has registered net book value of other property in the taxable period in which the technical evaluation is completed and put into a condition fit normal use. The obligation to increase the initial cost and depreciated separately registered in the technical evaluation of any further technical evaluation completed on the original property does not apply to technical improvements made to the immovable cultural monument, which is depreciated according to § 30 paragraph 6 is always alone.

(4 ) A taxpayer who depreciated technical improvements and expenditures as defined in § 26 paragraph 3 point . c ) or part thereof which is not excluded from the depreciation associated with the property odkoupeným by finance leases increased by the purchase price of the purchased property input ( amortized ) cost of other property has depreciated in the tax year in which the property is purchased, and continues commenced depreciation.

(5 ) Entry price fixed assets in joint ownership is at a venturer entry price referred to in paragraph 1 of the value of its ownership share . Of leasehold improvements made ​​to property in the ownership of the individual co-owners shall be determined according to their ownership share .

(6 ) If the amortized technical evaluation of the tenant increases the entry price ( net book value ) in odpisovatele ( lessor) in termination of the lease or withdrawal of consent odpisovatele the depreciation of the Tenant,

1. a) non-cash income by the amount determined pursuant to § 23 paragraph 6 point. b) if the technical improvements made in excess of rents
2. b) the residual value of improvements recorded by the lessee, if he is filled with rent.

If the lessee technical improvements beyond the agreed rent , with the consent odpisovatele ( lessor) and depreciated if the tenant is not odpisovatel (lessor ), increases the input ( amortized ) cost of the respective assets at odpisovatele ( lessor) in termination of the lease by the amount of non-monetary income according to § 23 paragraph 6 . a) . After increasing input ( residual ) prices under this paragraph continues odpisovatel ( lessor) depreciation of increased input prices and the increased net book value . This provision shall not apply if there is a termination of the lease because the lessee to purchase the leased item , which includes amortized cost him depreciated technical improvement in input prices according to § 29 paragraph 1 point . a) .

(7) The increase or decrease in input prices, which already occur in depreciable property for any reason other than its technical evaluation (hereinafter referred to as “modified entry price”), the depreciation of the modified input (net) prices to maintain the current rate (coefficient) according to § 31 or § 32

(8 ) For tangible property that the taxpayer referred to in § 2 took in less than 5 years before it was put into the business corporation and was not included in the commercial property is at the purchaser entry price , if it was acquired for valuable consideration , the purchase price has been If you purchased or produced on own account , the input price their own expense , and in the acquisition of fixed assets for no consideration , value of tangible assets under a special law on property valuation 1a ) the date of acquisition. Now, the immovable property can input the price of the transferee increase costs demonstrably incurred for repairs and technical evaluation before inserting it into a business corporation. The date of deposit to business corporations for the purposes of this Act, the date specified in the contract of deposit.

(9) The entry price of tangible assets is unchanged,

1. a) , when the valuation of the assets in the merger or division of a business corporation under a special legal regulation 20) , where it requires special legislation , 131)

b ) If the settlement between co-owned division of matter under a special law , or

c ) if defined units in the building .

 

§ 30

 

(1) In the first year depreciation classify taxpayer physical assets into the categories listed in Annex 1 to this Act. If any of the works to change the use of capital and as a result of this change are changing the depreciation classification of the groups listed in Appendix 1 to this Act, the taxpayer will change the classification of these assets in the taxable period or the period for which tax return is filed , in which the change occurred. Separately depreciated technical improvements made ​​to property excluded from the amortization of depreciation is classified into groups that belong to tangible assets for which the technical improvements made. The amortization period is at least:

 

Depreciation group	The amortization period
1	3 years
2	5 years
3	10 years
4	20 years
5	30 years
6	50 years.

 

The depreciation period does not apply to tangible assets for which depreciation occurred during the extension of the amortization period. Building work (house, building, structure ) are classified into groups according to the depreciation of capital used in accordance with special legislation. When use of the building for several purposes for inclusion in the category of depreciation decisive majority are taking the total available floor space . 99 ) Tangible assets not included in depreciation groups according to Annex 1 to this Act , except as provided in paragraphs 6-8 , classed according to the Classification of Types of Constructions CZ -CC issued by the Czech Statistical Office 99) is classified in groups 5 and depreciation other fixed assets classed according to the classification CPA shall be included in depreciation group 2

( 2 ) The taxpayer performs a uniform ( § 31) or accelerated depreciation (§ 32) . Method of depreciation for each newly acquired fixed assets provides odpisovatel , except as provided in paragraph 10 , and can not be changed throughout its depreciation.

(3) Tangible assets are depreciated up to the input prices or higher input prices.

(4 ) The annual depreciation vents of new quarries , sand , clay pits and technical reclamation , unless they are part of fixed assets , in which input prices are included , temporary structures and workings, is calculated as the quotient of the acquisition price and set duration. Similarly depreciated fixed assets whose life or the duration is determined from generally binding regulations or the competent authority under the authority of a special Act .

(5 ) For matrices , dies, molds, patterns and templates in the classification CPA identified with a code 25.73.50 25.73.60 yearly depreciation is calculated as the quotient of the acquisition price and the determined useful life or a specified number of produced castings or moldings .

(6) The technical improvements made to the immovable cultural monument (§ 29 paragraph 3), the annual depreciation set at one fifteenth of the price.

(7) The annual depreciation under paragraphs 4 to 6 are determined to the nearest day or to the nearest whole month, starting with the month following the date on which the conditions for amortization, depreciation can not be interrupted while.

(8) At the beginning (end) amortization in accordance with paragraphs 4 to 6 during the tax period of annual depreciation can be claimed only in the amount attributable to that tax period, depending on the accuracy of the method of determining depreciation under paragraph 7

(9) Depreciation provided in paragraphs 4 to 6 are rounded to whole crowns.

(10 ) For the entry price of which depreciated original odpisovatel , which pays out in § 2 or § 17 paragraph 3 or a permanent establishment of the taxpayer referred to in § 17, paragraph 4, of the Czech Republic , except as provided in § 29 paragraph . 7 , while maintaining a method of depreciation continues depreciating started by the original odpisovatelem

1. a) the taxpayer’s legal successor and the successor business corporations ,

b ) a company , mutual fund , trust fund or a cooperative of tangible assets acquired

1) Deposits partner, shareholder or member of the team resident in the Czech Republic , who was also a natural person included in the commercial property and legal persons in the assets

2) The contribution of the municipality or county , provided that the assets owned by the municipality or county and was included in their property,

3 ) transformation,

4 ) allocating assets to a trust , if a natural person included in the assets of the business and legal persons in the assets

1. c) the taxpayer acquired the fixed assets silent partner resident in the Czech Republic together with the acquisition of ownership rights to the property if the silent partner had prior to deposit the property included in the commercial property
2. d) the silent partner of tangible assets acquired by returning the deposit, if acquired property rights to the property,

e ) the taxpayer of tangible assets acquired free of charge transfer in accordance with special regulations 31c ) or gratuitous transfer due to spin- government organizations ,

f ) the taxpayer referred to in § 2 , which excluded the fixed assets of the business assets and subsequently fixed assets into business assets again ranked . A similar procedure applies in case of interruption of the lease ,

g ) the assignee for disposing of a finance lease if it complies with the agreed total amount of payment , the purchase price and will not shorten the originally prescribed term of the lease . When used ceded thing for a lower price than the entry price recorded for the assignor , depreciation can be applied up to the price paid by the assignee ,

h ) a taxpayer who acquired the right to use tangible movable property loan contract , for a period of debt secured title to such property,

i ) the debtor , which came into the possession of tangible property under contract to borrow . The depreciation continues taxpayer , if that property acquired ownership of returning borrowed things ,

1. j) husband (wife), who is in the commercial property tangible property which has been in the business and assets were depreciated wife (husband), with the exception of property acquired by purchase from the other spouse,
2. k) a taxpayer that depreciated fixed assets before the end of activity

l ) a shareholder company with assets held by type

m ) Trust Fund ,

n ) appointed .

The depreciation of tangible assets continues taxpayer if this property again took ownership of meeting the debt that was secured by the transfer of rights in a manner applied for a debt secured by the letter h ) . Similarly, the continued depreciation of the taxpayer and of tangible assets returned at the end of the lease and the taxpayer in the dissolution of the Company or termination of membership in the society for assets held by the species to which it was inserted into this company . Similarly, the continuing depreciation and taxpayer who is a natural person , by him leased fixed assets disposed of the assets of , or in the case of including it leased fixed assets into business assets.

 

• 30a

Extraordinary depreciation

 

(1) Property and equipment depreciation included in Group 1 of Annex 1 to this Act made during the period from 1 January 2009 to 30 June 2010, the taxpayer, which is its first owner, write off evenly without interruption up to 100% of the input prices for 12 months.

(2) Tangible assets included in the depreciation category 2 of Annex 1 to this Act made during the period from 1 January 2009 to 30 June 2010, the taxpayer, which is its first owner, without interruption to write off 100% of the entry price for 24 months, while for the first 12 months of depreciation applied uniformly to 60% of the entry price of tangible assets and a further 12 months immediately following applies depreciation evenly to 40% of the entry price of tangible assets.

(3) Depreciation under paragraphs 1 and 2 shall be determined to the nearest whole month, while the taxpayer is required to commence depreciation from the month following the date on which the conditions for depreciation. When starting or stopping the depreciation during the tax year may be claimed only in the amount of depreciation attributable to that tax period. Depreciation shall be rounded to whole crowns.

(4) Extraordinary depreciation of tangible assets in accordance with paragraphs 1 and 2 can not be applied to tangible assets depreciated in accordance with § 30 paragraph 4 and 5

(5) technical appreciation of tangible assets depreciated in accordance with paragraphs 1 and 2 does not increase its input prices. Completed technical evaluation is classified into the category of depreciation, which is classified as fixed assets on which the technical improvements made and depreciated as fixed assets pursuant to § 26-30 and § 31 to 33

 

• 30b

Depreciation of tangible assets used to generate electricity

from solar radiation

 

(1 ) Tangible assets classification CPA designated group code 27.11, 27.12 and subcategory CZ- CPA Nov. 26, 22 used to produce electricity from plants to generate electricity from sunlight is amortized on a straight-line basis without interruption for a period of 240 months to 100 % of cost or increased input prices.

(2) Depreciation under paragraph 1 shall be determined to the nearest whole month, while the taxpayer is required to commence depreciation from the month following the month in which the conditions for depreciation. When starting or stopping the depreciation during the tax year may be claimed only in the amount of depreciation attributable to that tax period. Depreciation shall be rounded to whole crowns.

(3) Technical evaluation of fixed assets depreciated in accordance with paragraph 1 increases its input price. The taxpayer continued depreciation of tangible assets from increased entry price less depreciation is applied from the month following the month in which the technical evaluation completed, and evenly without interruption over the remaining amortization period provided for in paragraph 1, but not less than 120 months.

 

§ 31

 

(1) A uniform depreciation depreciation of tangible assets are assigned to these groups, the maximum annual depreciation rates:

1. a) The annual depreciation rate for fixed assets depreciated under b) to d)

 

Depreciation group	in the first year Depreciation	in subsequent years Depreciation	for increased input price
A	20	40	33.3
2	11	22.25	20
3	5.5	10.5	10
4	2.15	5.15	5.0
5	1.4	3.4	3.4
6	1.02	2.02	2,

 

 

1. b) The annual depreciation rate of increase in depreciation in the first year depreciation of 20%

 

Depreciation group	in the first year Depreciation	in subsequent years Depreciation	for increased input price
A	40	30	33.3
2	31	17.25	20
3	24.4	8.4	10,

 

 

1. c) The annual depreciation rate of increase in depreciation in the first year depreciation of 15%

 

Depreciation group	in the first year Depreciation	in subsequent years Depreciation	for increased input price
A	35	32.5	33.3
2	26	18.5	20
3	19	9	10,

 

 

1. d) The annual depreciation rate of increase in depreciation in the first year depreciation of 10%

 

Depreciation group	in the first year Depreciation	in subsequent years Depreciation	for increased input price
A	30	35	33.3
2	21	19.75	20
3	15.4	9.4	10)

 

( 2 ) The annual depreciation rate referred to in paragraph 1 point . b ) You can use taxpayer with a predominantly agricultural and forest production , 7) which is the first odpisovatelem machinery for agriculture and forestry, in the classification CPA designated code 03.28 For a taxpayer with a predominantly agricultural and forestry production for the purposes of this Act the taxpayer for which the income from this activity amounted to in the preceding tax year more than 50 % of total revenue , while the taxpayer to which the tax became chargeable during the return period is determined ratio actually achieved revenues.

( 3 ) The annual depreciation rate referred to in paragraph 1 point . c ) You can use taxpayer who is the first odpisovatelem equipment for water purification and treatment in the classification CPA 28.29.12 highlighted code utilized in buildings classified by the Classification of Types of Constructions CZ -CC issued by the Czech Statistical Office 99) in subclass 125113 for sorting and finishing equipment to evaluate secondary materials included in section 28, which are processed using secondary raw materials specified in the class of CZ- CPA 38.32 .

(4 ) The annual depreciation rate referred to in paragraph 1 point . d ) You can use taxpayer who is the first odpisovatelem tangible assets classified under this Act in depreciation groups 1-3 with the exception of fixed assets referred to in paragraphs 2 , 3 and 5

( 5) The annual depreciation rate under paragraph 1 . b ) to d ) does not apply to aircraft used unless the operator of air transport and aerial work under a granted concession operators and flight schools , with motorcycles and cars unless they are used by operators of motorized road transport operators and taxi issued on the basis of a concession operator Driving or in the case of passenger cars in vehicle design special subset of ambulances and funeral under a special regulation , 78 ) tangible asset classification CPA designated code 27.5 ( domestic appliances ) and code 30.12 (recreational and sporting boats ) .

(6 ) For the first odpisovatele tangible assets for the purposes of this Act the taxpayer , who first bought a new tangible movable property that has not been used for their intended purpose and prior odpisovatele the goods. For the first odpisovatele tangible movable property shall be treated as a taxpayer that the property acquired or produced for own account.

(7) When amortization evenly down the depreciation of tangible assets in the taxation year equal to one hundredth of a product of its input prices and the associated annual depreciation rate. A taxpayer may, on its decision to use even lower rates than the maximum rate specified in paragraph 1 Rates lower than the maximum rate specified in paragraph 1 can not use taxpayer referred to in § 2, which claims the expenses under § 7, paragraph 7 or § 9, paragraph 4 and is only required to keep Recording depreciation according to § 26 paragraph 8, or in fixed assets only partly to ensure taxable income and expenditure to ensure that taxable income includes a proportion of depreciation under § 28 paragraph 6

(8) When an even higher initial depreciation of tangible property prices down the depreciation of these assets in the taxation year equal to one hundredth of a product of its increased input prices and the associated annual depreciation rate for the increased initial cost.

(9) Depreciation provided in paragraphs 7 and 8 are rounded to whole crowns.

 

§ 32

 

(1) The accelerated depreciation of fixed assets depreciation groups are assigned to these coefficients for accelerated depreciation:

 

Factor for accelerated depreciation
Depreciation group	in the first year Depreciation	in subsequent years Depreciation	for increased input price
A	3	4	3
2	5	6	5
3	10	11	10
4	20	21	20
5	30	31	30
6	50	51	50)

 

(2) The accelerated amortization of the depreciation of tangible assets

1. a) in the first year of depreciation as a proportion of its input prices and the associated coefficient for accelerated depreciation applicable in the first year of depreciation , while a taxpayer who is the first odpisovatelem , this depreciation increased by

1) 20 % of the cost machinery for agriculture and forestry, in the classification CPA code marked 28.3 , and only the taxpayer with a predominantly agricultural and forest production , 7)

2 ) 15 % of the cost for equipment cleaning and water treatment in the classification CPA bearing the code 28.29.12 utilized in buildings classified by the Classification of Types of Constructions CZ -CC issued by the Czech Statistical Office 99) in subclass 125113 for sorting and finishing equipment evaluation of secondary raw materials included in section 28, which are processed using secondary raw materials specified in the class of CZ- CPA 38.32 ,

3) 10% of the input prices of tangible assets classified under this Act in depreciation groups 1 to 3, with the exception of tangible property referred to in paragraphs 1 and 2 and § 31, paragraph 5,

1. b) in other tax periods as a proportion twice its book value and the difference between the coefficient assigned to accelerated depreciation and the number of years that has been depreciated.

(3) When the accelerated depreciation of assets, increased by the technical evaluation of the depreciation of the

1. a) increase in book value as the ratio increased to twice the book value of assets and the associated accelerated depreciation rate applicable to the higher residual value,
2. b) in other tax periods as a proportion of net book value of twice the difference between assets and accelerated depreciation associated coefficient valid for at amortized cost and increased the number of years over which the depreciated book value of the increased.

(4 ) If the length of depreciation according to § 30 paragraph 1 infection in depreciable fixed assets , the difference between the assigned coefficient for accelerated depreciation and the number of years that had already been depreciated fixed assets is less than 2, to determine the annual depreciation used always a difference between the associated coefficient for accelerated depreciation and the number of years that had already been depreciated fixed assets in the amount of 2 , while the number of years to include only the entire taxable period pursuant to § 21a.

(5) Depreciation referred to in paragraphs 2 to 4 are rounded to whole crowns.

 

§ 32a

Amortisation of intangible assets

 

(1) For purposes of this Act are amortized establishment costs, intangible results of research and development, software, royalties and other property that is recognized in the accounts as intangible assets as defined by a special legal regulation 20) (hereinafter referred to as “intangible property”), if

1. a) has been

1 ) acquired for valuable consideration , deposits by members of the business corporation, partnership contributions , transformation, donation or inheritance , or

2) generated for trading with him or to his re-provision and

1. b) cost greater than CZK 60 000 and
2. c) the useful life longer than one year, taking an estimated useful life means the period during which the property is usable for the current activity or uchovatelný for further action or may serve as a basis or as part of an evolutionary or other techniques and solutions, including the verification of intangible results.

( 2 ) For intangible assets for the purposes of this Act , whether positive or negative difference between the valuation of the business establishment especially acquired by purchase, investment or valuation of assets and debts in the context of transformation of business corporations, and the sum of its individual components revalued assets net of assumed debt (goodwill ) , and emission allowances, or limit the preferential 117) , which is mainly individual reference quantity of milk , individual production quotas and limit individual premium rights under a special law 117) .

( 3 ) Intangible assets can be depreciated except odpisovatele taxpayer that it has acquired the right to use for a fee.

(4 ) In the case of intangible property to which the taxpayer has a right to use for a specified period , the annual depreciation calculated as the quotient of the acquisition price and the time the contract was negotiated . In other cases, the intangible assets are amortized evenly without a break audiovisual work 106 ) 18 months , software and intangible results of research and development, 36 months , 60 months Incorporation expenses and other intangible assets 72 months. For intangible assets acquired by contribution or conversion of 131 ) , the transferee continues the depreciation started by the original odpisovatelem provided that the depositor , the merging or dividing business corporations may be the depreciation of the intangible assets applied. Intangible assets invested by the taxpayer referred to in § 2 and § 3 , paragraph 17, paragraph 4 , the transferee may apply in the aggregate as depreciation expenses (costs ) to the extent of reimbursement proven depositor .

(5) Depreciation under paragraph 4 shall be determined to the nearest whole month, starting with the month following the date on which the conditions for depreciation, while a taxpayer who has the right to use intangible assets contracted fixed-term contract has the option of providing depreciation to the nearest to days. At the beginning (end) during the tax depreciation period may be applied only in the amount of depreciation attributable to the tax period depending on the accuracy of determination of depreciation. Depreciation shall be rounded to whole crowns.

(6) Technical evaluation increases the initial cost of intangible assets, while the technical evaluation shall be completed spending on facilities or expansion of an intangible asset or interventions that they change the purpose of intangible assets, if after an individual intangible asset exceeds the amount of CZK 40 000 . The technical evaluation shall be treated as the expenses exceeding prescribed amount if the taxpayer on the basis of its decision to apply as an expense (cost) according to § 24 The taxpayer continued depreciation of intangible assets increased input price less depreciation is applied from the month following the month in which the technical evaluation completed, and evenly without interruption over the remaining amortization period specified in paragraph 4, but at least

1. a) audiovisual works for 9 months
2. b) Software and intangible results of research and development for 18 months
3. c) intangible assets, if the right to use the agreed fixed term until the end of the contract,
4. d) other intangible assets for 36 months.

If, after the technical evaluation of intangible assets 20) costing less than CZK 60 000, the accounting write-offs are applied as an expense (cost) according to § 24 subsection 2 letter. v) section 2, to increase the purchase price in excess of the amount of CZK 60 000, this depreciation of fixed assets input prices under the conditions specified in paragraph 1 as the newly acquired intangible assets, while depreciation for purposes of this Act may be applied only to the amount of input prices net of depreciation previously applied accounting. When you use the right extension of the agreed contract term will increase taxpayer value for technical evaluation of initial cost and continuing depreciation of intangible assets increased input prices net of depreciation is applied from the month following the month in which the right to use the extended and evenly without interruption until the end of the right to use the newly agreed.

(7) Unless otherwise provided this Act shall be used for intangible assets similar provisions for fixed assets.

 

§ 32b

Leasing business establishment

 

( 1) The tenant business establishment , which has the written consent propachtovatele to depreciation progresses in the application of depreciation of tangible assets and intangible assets by analogy with the provisions of depreciation in securing debt transfer.

(2) When the business of leasing plant increases the performance of the

1. a) the lessee

1) The difference between depreciation under the law governing accounting and Rents ,

2 ) the amount of the claim which it passes under a leasing business establishment , in the amount in which it did not pay propachtovateli ,

b ) propachtovatele an amount equal to the debt captured on the balance sheet , which is transferred to the lessee under a lease of the business establishment , in the amount in which it failed to pay farmers.

( 3 ) Increasing profit or loss in accordance with paragraph 2 shall not apply

1. a) the amount that was credited to income

b ) debt of penalty,

c ) of debt from default interest,

d ) the debt of other sanctions from the contractual relationship,

e ) debt, which generated the expenditure in respect of expenditure to assure and maintain income that was paid.

(4 ) In calculating the difference between depreciation under the law governing accounting and Rents rent is reduced by the part for payment of a debt owed to another propachtovateli , for the payment of other debt not charging rents charged to the appropriate account long-term commitment .

 

• 32c

Kind contributions from abroad

 

(1 ) On acquisition of fixed assets and intangible assets which were not part of the permanent establishment in the Czech Republic, the contribution from the taxpayer referred to in § 2 or 3 in § 17 paragraph 4 continues the business corporation or a permanent establishment of the taxpayer referred to in § 17 paragraph . 4 in the Czech Republic in the depreciation of tangible assets and intangible assets of foreign prices converted under § 23, paragraph 17, of the taxpayer referred to in § 17 paragraph 4 apply depreciation or foreign items of a similar nature ; while

1. a) Fixed Assets depreciation classified in groups according to Annex 1 to this Act and amortized equally applicable rate set out in § 31 in the column marked “depreciation in future years”
2. b) intangible assets are depreciated over the remaining number of months specified in § 32a.

( 2 ) Depreciation in the Czech Republic can be applied to the total amount equivalent to the difference between the price and the depreciation of foreign or foreign items of a similar nature.

(3) If an inline fixed assets and intangible assets are depreciated using the depositor at the time of the deposit after a period which is in § 30 paragraph 1 must as a minimum depreciation period, the difference between price and foreign equivalent depreciation or tax-deductible items of similar nature, relied depositor abroad, filed with the acquirer as expense (cost) in the taxable period or periods for which the tax return in which the assets were acquired.

(4 ) In the case of tangible assets and intangible assets that can be depreciated under this Act , but for which foreign items of a similar nature such as depreciation was not possible for depositors to apply , the transferee can depreciate the entry price according to § 29 paragraph 1 point . g).

 

• 32d

 

For tangible assets and intangible assets that were transferred from abroad to the permanent establishment of the taxpayer in § 2, paragraph 3 or in § 17 paragraph 4 in the Czech Republic and has been depreciated by the taxpayer in a foreign taxpayer depreciates the property similar to the transferee property under § 32c.

 

§ 33

 

(1 ) The technical evaluation for the purposes of this Act, the expenditure for each completed extensions and construction work, renovation and modernization of the property if it exceeds per asset in the tax year 1995 the amount of CZK 10,000 and the tax period beginning with 1996, the amount of 20,000 CZK and the tax period beginning in 1998 the amount of CZK 40,000 . Technical improvement are listed expenses not exceeding the amount specified by the taxpayer on the basis of its decision is not applicable as an expense ( expense) pursuant to § 24 paragraph 2 point . zb) .

(2) reconstruction for the purposes of this Act, a property of interventions to change the original purpose or technical parameters.

(3) modernization, for the purposes of this Act means facilities or expansion of the asset.

(4) The technical evaluation Expenditure in accordance with paragraph 1, if the future tenant pays the foreign fixed assets during their acquisition, provided that the tenant becomes the tangible assets or part thereof, and the owner of the fixed assets does not include expenses incurred in the future tenant price.

(5) The provisions of paragraph 1 shall also apply to the technical improvements made to the tax return for the period other than the taxable period defined by this Act.

 

 

 

• 33a

 

Binding assessment of whether the interference with property

technical improvement

 

(1 ) A taxpayer who will carry out , carry out or carried out the intervention in the property, may ask the tax office to issue a binding decision on the assessment of whether this intervention in the technical evaluation assets according to § 32a , paragraph 6 and § 33

(2) The application for a binding decision on the assessment of damage to property of the taxpayer under paragraph 1 shall

1. a) the name, residence and seat of the entrepreneur , if the taxpayer is a natural person , or the name, legal form and registered office , if the taxpayer is a legal entity and tax identification number, if assigned;
2. b) the name, description or numerical designation of property to which the will is or has been interfered with (hereinafter referred to as “weighted assets”), date and method of acquisition and putting into use his awards and details of the chosen procedure, accounting and tax depreciation
3. c) assessed property, which consists of a set of movable assets, also materially different parts of the file in terms of value, if this file has been assigned a movable thing or another was eliminated on the contrary, the date of assignment or disposal of this matter,
4. d) a description of the state under consideration for acquisition of property and before the intervention, description of the current asset utilization and asset utilization after the intervention,
5. e) expenses (costs) for which the taxpayer’s reasons for such doubts, including doubts,
6. f) description of the work that they are or have been undertaken on intervention in the assessed property
7. g) the estimated budget or damage to property in the event of termination of intervention in the assessed property of the sum actually incurred expenses (costs)
8. h) the taxable period to which it has a binding decision on the assessment of damage to property under paragraph 1 shall apply to,
9. i) a draft statement the binding assessment of damage to property under paragraph 1

(3) A taxpayer with an application for a binding decision on the assessment of damage to property under paragraph 1 is obliged to submit

1. a) proof of ownership of assessed property, in case of an action to the investigation majetku a lease agreement and vlastníka majetku under consideration, or the landlord with the expected intervention

b ) documentation of a scale that allows an assessment of whether the interference with property assessed technical evaluation pursuant to § 32a , paragraph 6 and § 33 , in the case of infringement of the immovable construction documents showing the changes in intangible things.

 

§ 34

Items deductible from the tax base

 

(1) Since the tax base can deduct the tax loss suffered and been charged for the previous tax year or part thereof not later than 5 tax years immediately following the period for which the tax loss is measured. For a taxpayer who is a member of a public company , the tax loss is adjusted for the portion of the tax base or tax losses of public companies , while this part of the tax base or tax loss is determined in the same proportion as the distribution of profit under the social contract , or equally. For a taxpayer who is a general partner of a limited partnership , the tax loss is adjusted for the portion of the tax base or tax losses of limited partnerships designed in the same proportion as the distribution of profits or loss of a limited partnership under a special law . For the first time this provision can be used for tax losses incurred in the fiscal year 1993. For joint stock companies , in which there has been a transformation from an investment fund to another business entity , you can deduct the tax loss suffered and have been charged to the investment fund tax period beginning 1996. For a taxpayer referred to in § 2 can be deducted from the tax losses generated in the previous tax year or part thereof in accordance with § 5 and listed on the tax return , the longest in the five tax years immediately following the tax year in which the tax return listed.

( 2 ) To establish a tax loss that can be deducted under paragraph 1 , the provisions of § 23-33 and § 38N . For a limited partnership , the tax loss is reduced by the amount attributable to the general partners .

(3) The provisions of paragraphs 1 and 2 shall not apply to charitable companies, with the exception of non-profit companies that are college or provider of health services.

(4 ) Since the tax base deduction can be read to support research and development or deduction for vocational education.

( 5) If a deduction is not possible to support research and development or deduction for vocational education deducted because of the low tax base or tax losses can be deducted by the third year following the period in which they arise .

 

 

• 34a

 

The amount of deduction to support research and development

 

(1) deduction for research and development, the sum

1. a) 100% of the expenditure incurred during the implementation of research and development project included in the deduction, not exceeding a total of expenses incurred at the time of the implementation of research and development project included in the deduction, and
2. b) 110% of the expenditure incurred during the project included research and development deduction in excess of the total expenditure incurred at the time of the implementation of research and development project included in the deduction.

(2) decide the time for the purposes of the deduction for research and development time means that

1. a) ends on the day preceding the day on which the period begins, and
2. b) as long as the period.

(3) The period for purposes of the deduction for research and development means

1. a) the tax period, or
2. b) the period for which the tax return.

 

• 34b

Expenditure on research and development included in the deduction

 

(1) Expenditure incurred on research and development of the implied deduction means the expenses (costs) that

1. a) the taxpayer incurred during the project research and development

1) experimental or theoretical work

2) design and construction work

3) calculations,

4) design technology,

5) The production of functional sample or prototype of the product or its parts related to the implementation of research and development,

1. b) expenses (costs) to ensure the achievement and maintenance of revenue and
2. c) are recorded separately from other expenses (costs).

(2) Expenditure incurred on research and development deduction is not implied in

1. a) expenses (costs), which was even supported in part by public funds,
2. b) expenses (costs) for services, with the exception of expenses (costs)

1) services related to the project R & D are taken from public universities or research organizations as defined in the law governing the promotion of research and development for the purpose of providing support in the form of activities referred to in paragraph 1 letter. a)

2 ) payment under a finance lease of tangible movable property that is related to the implementation of research and development,

1. c) royalties,
2. d) expenses (costs) to the intangible results of research and development acquired from other persons, except those related to the project R & D are taken from public universities or research organizations as defined in the law governing the promotion of research and development for the purpose of providing Support.

(3) If expenditures (expenses) pursuant to paragraph 1 relates to the execution of research and development only partially be included in the expenditure incurred on research and development included the credit for their proportionate part.

 

• 34c

Research and development project

 

(1) research and development project means a document in which the taxpayer prior to the project R & D define its activities in research and development under the law regulating the promotion of research and development and contains

1. a) Basic identification of the taxpayer, which are

1) name or business name and address of the taxpayer’s residence if the taxpayer income tax,

2 ) the name , business address entrepreneurs and permanent address of the taxpayer , if the taxpayer on income of individuals ,

3) the tax identification number, if assigned;

1. b) the duration of the project, which is the period from the date of the date of completion of the project,
2. c) the project objectives that are achievable during the project and measurable after-
3. d) estimates of total expenditure (costs) for the project and expected expenditure (costs) for each year of the project,

e ) the names of all persons who are qualified to provide the project with their qualifications and forms of employment relationship to the taxpayer ,

1. f) the method of monitoring and evaluation of project progress and achievements,
2. g) the date and location of project approval,

h ) the name and signature of the person responsible for the research and development project .

(2) research and development project must be approved by the taxpayer prior to its solution.

(3) Responsible for research and development project is responsible for fulfilling the conditions given by this Act for research and development project. The responsible person is the taxpayer’s income tax

1. a) natural persons that taxpayer
2. b) the statutory corporate body or a member of this body.

 

§ 34d

Countdown to support research and development for associates

personal companies

 

(1 ) For a taxpayer who is a shareholder of a public company , the deduction to support research and development to increase the proportion of the deduction to support research and development. This ratio corresponds to the ratio which the partner participates in the profits of public companies .

( 2 ) For a taxpayer who is a general partner of a limited partnership , the deduction to support research and development to increase the proportion of the deduction to support research and development. This ratio corresponds to the ratio , which is a general partner participates in the profits of a limited partnership .

 

• 34e

Binding assessment of expenditure incurred on research

and development included in the deduction

 

(1) The tax administrator shall, on request of the taxpayer’s assessment of the binding of expenditure incurred on research and development included in the deduction.

(2) The mandatory assessment of expenditure incurred on R & D deduction is included in the determination of the expenditure incurred on research and development included in the deduction for purposes of the deduction for research and development.

(3) An application for a binding decision on the assessment of expenditure incurred on research and development included the deduction of a taxpayer shall

1. a) research and development project,
2. b) a list of activities that the taxpayer considers activities in the implementation of research and development projects together with the reasons why the taxpayer considers these activities in the implementation of activities carried out research and development projects,
3. c) list of spending on activities that the taxpayer considers activities conducted during the implementation of research and development,
4. d) a list of activities for which the taxpayer has doubts that the expenditure incurred on these activities are spending on research and development included in the deduction along with the following doubts,
5. e) The allocation of various costs incurred as the realization of research and development and other activities, and allocation criteria used,
6. f) the period which has a binding decision on the assessment relate
7. g) a draft statement the binding assessment.

(4) If the decision is binding on the assessment of expenditure incurred on R & D deduction included in the taxpayer received after the deadline for filing tax returns for the period to which it has a binding decision on the assessment relate to, a taxpayer may deduct deduction for research and development additional tax return.

 

§ 34f

General provisions on deduction of vocational education

 

(1 ) Deduction for vocational education , the sum deduction to support the acquisition of assets for training and to support the deduction of expenses incurred for the pupil or student in vocational education .

( 2 ) training for the purposes of deduction of vocational education means educational activities within

1. a) Practice in Secondary Education under the Education Act , or professional experience in higher professional education under the Education Act carried out at the workplace of a person who has permission to perform activities related to your field of study and signed a legal person performing high schools or colleges of contract the content and scope of practical training or professional experience, and the conditions for their actions ,

b ) part of an accredited college degree program under the law regulating universities carried out at the workplace of a person who has permission to perform activities related to your program of study and concluded a contract with the college on the content and scope of this educational activity and the conditions for its actions.

( 3) For the purpose of demonstrating the operating time of the underlying assets and the number of hours of practical training, professional experience and educational activities within the program of accredited colleges taxpayer is required to keep a class book or similar records containing evidence of the provision of educational activities and progress.

(4 ) The period for the purposes of deduction of vocational education means

1. a) the tax period, or
2. b) the period for which the tax return.

(5 ) The deduction of vocational education at taxpayer who is an associate of general partnership or a limited partnership, apply mutatis mutandis as a deduction to support research and development.

 

§ 34 grams

Deduction to support the acquisition of assets for training

 

(1 ) Deduction to support the acquisition of assets for the training of the sum of

1. a) 110 % of the cost of property ,

1 ) the taxpayer is the first owner ,

2 ) which is issued for the purposes of vocational education and

3 ) which is used for the training of more than 50 % of the time its operation in three consecutive fiscal periods

b ) 50 % of the cost of property ,

1 ) the taxpayer is the first owner ,

2 ) which is issued for the purposes of vocational education and

3 ) which is used for training in the range of 30 % to 50 % of the time its operation in three consecutive fiscal periods

c ) 110 % of the cost of property to the original owner, who is the first owner , if the property is

1) The subject of finance leases and consideration of the finance lease is an expense to assure and maintain income under this Act,

2 ) acquisition for the purposes of vocational education and

3 ) used for the training of more than 50 % of the time its operation in three consecutive fiscal periods and

d ) 50 % of the cost of property to the original owner, who is the first owner , if the property is

1) The subject of finance leases and consideration of the finance lease is an expense to assure and maintain income under this Act,

2 ) acquisition for the purposes of vocational education and

3 ) is used for training in the range of 30 % to 50 % of the time its operation in three consecutive fiscal periods.

( 2 ) The deduction under paragraph 1 shall be deducted from the tax base in the acquisition of assets pursuant to paragraph 1 . a) and b ), or abandonment of property pursuant to paragraph 1 . c ) and d ) the user to use.

( 3 ) The deduction under paragraph 1 may not exceed an amount equal to the product of 5,000 CZK and the number of hours of practical training, professional experience and educational activities in the framework of part of an accredited high school program of study undertaken in the workplace taxpayer in the acquisition of assets pursuant to paragraph 1 . a) and b ), or abandonment of property pursuant to paragraph 1 . c ) and d ) the user to use.

(4 ) The assets purchased, or to be purchased for the purposes of deduction under paragraph 1 shall include assets

1. a) which is defined in a contract between the taxpayer and legal persons performing high schools , colleges or universities on the content and scope of practical training, professional practice or learning activities within the program of accredited colleges and the conditions for their actions as property which will be used for

1 ) practical education,

2 ) professional practice or

3 ) educational activities within the program of accredited universities in the workplace and the taxpayer

b ) in which the input price of the acquisition price or their own expense ,

c ) on the acquisition or the acquisition was not part supported by public funds .

(5 ) The assets purchased, or to be purchased for the purposes of deduction under paragraph 1 shall only

1. a) tangible assets included in depreciation groups 1 , 2, or 3 of Annex 1 to this Act or

b ) software , which is an intangible asset, the entry price higher than 60 000 CZK .

 

§ 34h

Deduction of expenses incurred in support of the student or the student’s

 

Deduction of expenses incurred in support of the student or the student’s vocational education is the product of

1. a) 200 CZK and

b ) the number of hours performed in the workplace taxpayer within

1 ) Practice ,

2 ) professional practice ,

3 ) educational activities within the program of accredited university.

 

§ 35

Tax relief

 

(1) taxpayers referred to in § 2 and 17, the tax for the taxable period to which the calendar year or for the taxable period is less than continuously consecutive twelve months within the calendar year or a portion of those tax years for which the tax return, reduced by

1. a) the amount of CZK 18 000 for each employee with a disability, except for employees with severe disabilities, 33) and proportion of this amount is the result of the annual average number of employees pursuant to paragraph 2 decimal number,
2. b) the amount of CZK 60 000 for each employee with more severe disabilities, 33) and proportion of this amount is the result of the annual average number of employees pursuant to paragraph 2 decimal number.

At the same time for taxpayers who are partners in partnerships, general partners in limited partnerships and limited partnerships to reduce the tax referred to in subparagraphs a) and b) only by an amount corresponding to the ratio, which was divided between them the tax base established for a public company or limited partnership company.

( 2) For the calculation of the allowance pursuant to paragraph 1 . a) and b ) is decisive is the average annual number of employees with disabilities, 33 ) . Average number of employees is calculated separately for each group of employees defined in the previous sentence as a proportion of the total number of hours these employees resulting from the allocation of working time or individually negotiated working time after time ( length) of employment in the period covered by the paragraph 1 of the tax return , and the total annual working hours per employee , working full time stipulated by special legislation . The total number of hours do not count hours not worked due to unexcused absences , nenapracovaného of leave provided by the employer without pay if the employee is unable to perform work of other important reasons relating to his people, and temporary incapacity or quarantine , for which not entitled to wage compensation , salary or bonuses or reduced pay or reduced compensation for temporary incapacity or quarantine pursuant to a special legal regulation 47a) or sickness of sickness, except unworked hours per first three days of temporary incapacity, the wage compensation is not for employees by § 192, paragraph 1, second sentence after the semicolon Labour Code. Do duration of employment is not counted maternity or parental leave, service in the armed forces , civil service performance and long-term release for public office . Calculated as the ratio is rounded to two decimal places.

(3) Provided that the tax credit pursuant to paragraph 1. a) b) apply the taxpayers referred to in § 17 for the taxable period to which the marketing year, or for the taxable period longer than continuously consecutive twelve months, or as otherwise defined period for which tax return is filed, the beginning and end of the fall in two different calendar years, finds the total amount of relief as the sum of the amounts of these discounts, calculated separately for the calendar year in which falls the beginning, and for the calendar year in which falls the end of the period for which the tax return. In calculating the amounts of each component as a discount factor, the total annual working hours per employee working full-time stipulated by special provisions of the calendar year and the amount of relief pursuant to paragraph 1. a) b) valid on the last day of the period for which the tax return.

(4) tax credit referred to in paragraph 1 shall not apply to tax (of taxes) attributable to the tax base (partial tax base) according to § 20b.

 

• 35a

 

(1 ) A taxpayer who has been granted an undertaking investment incentives under a special regulation , 67 ) which started promise to provide business and is registered as a payer of income tax , may fulfilled if the general conditions laid down by special legislation and special conditions laid down in this Act, to claim the tax credit , and it

1. a) if the taxpayer’s income tax of legal entities, as a product of the tax rate pursuant to § 21 paragraph 1 and the tax base pursuant to § 20 paragraph 1, reduced by items pursuant to § § 34 and 20, paragraph 8, and the difference of which interest income included in the tax base pursuant to § 20 paragraph 1 exceeds the related expenses (costs)
2. b) if the taxpayer personal income in the amount of tax calculated in accordance with § 16 of the incremental tax base (§ 7).

The amount of the tax credit does not change if it is additionally charged higher tax liability .

(2) The specific conditions under which the applicable tax credit under paragraph 1 shall be

1. a) the taxpayer shall apply in determining the tax base as far as possible

1) all depreciation according to § 26 to 33, in the application period for amortization of discounts can not be interrupted (§ 26, paragraph 8), the depreciation method under this Act the taxpayer

2) provisions for bad debts under a special legal regulation 22a),

3) Items not deductible from the tax base pursuant to § 34 in the next tax period for which the reported tax base

b ) the taxpayer is in tangible fixed assets , 20) with the exception of immovable property, acquired in the investment project under consideration for the granting of state aid , the first owner of the territory of the Czech Republic , this does not apply to assets acquired as part of the realization of assets pursuant to a special legal regulation , 19a )

c ) the taxpayer during the period for which they can claim a tax credit under paragraph 3, will be abolished , not against it insolvency proceedings , does not merge with another entity, or take the assets of the company , which will be dissolved without liquidation ( transfer of assets ) 69 ) or , in the case of a natural person does not stop or interrupt business activities,

1. d) the taxpayer does not increase the basis for calculating the tax credit transactions in relations with the persons referred to in § 23 paragraph 7 way that is not ordinary economic principles of business relationships, or transfer of assets or part of the above persons that they will result in a decrease or increase the tax base of tax loss,
2. e) the taxpayer acquires and records in the possession of tangible and intangible assets 20) in at least the amounts indicated in the general conditions for investment activity under the law governing investment incentives
3. f) the taxpayer who has been granted under a special legal regulation 67) promises more investment incentives for the same type of investment projects defined in the law governing investment incentives may apply for a tax credit for the tax period by only one of these promises. Apply if the tax credit provided later by the promise, not for all subsequent taxable period to apply for a tax credit commitments under the previously issued for the same type of investment projects defined in the law governing investment incentives.

(3) tax credit under paragraph 1 may apply for a period of ten consecutive tax years immediately following, the first taxable period for which the tax credit can be claimed, the tax period in which the taxpayer has met the general conditions under a special legal regulation 67) and special conditions specified in this Act, not later than the taxable period in which three years have elapsed since the decision on the investment incentives under a special legal regulation.

(4) The tax shall in each tax period exceed the level of public support under the law governing investment incentives relative to the currently eligible costs actually incurred while not in aggregate exceed the maximum amount of aid provided by the public under the law governing investment incentives.

(5) The amount of the tax credit shall be rounded down to whole CZK.

(6 ) If the taxpayer fails to comply with any of the conditions referred to in paragraph 2 , with the exception of the conditions referred to in paragraph 2 . a) or any of the general conditions laid down by special legislation, entitled to under paragraph 1 shall cease to apply and the taxpayer is required to file an additional tax return for any tax year in which the discount applied . If the taxpayer submits an additional tax return on the basis of the binding assessment of how a price was negotiated between related parties , issued in connection with the application of international treaties , are entitled to a discount in the first sentence does not expire . If the taxpayer fails to comply with the condition set out in paragraph 2 . a) entitled to a rebate for the tax period in which this condition is not complied with, shall be reduced by an amount equal to the product of the tax rate according to § 21 paragraph 1 and that part of the tax base changes after reduction of the items pursuant to § 20 paragraph 8 and § 34 , which was a breach of the conditions under paragraph 2 . a) , a taxpayer is required to file an additional tax return for any tax period in which the condition has not complied . The tax credit can not reach negative values.

 

• 35b

 

(1) A taxpayer who has been given the promise of investment incentives under a special law and not subject to the provisions of § 35a can, meet the general conditions laid down by special legislation and special conditions laid down by this Act, apply the tax credit, which is calculated the formula S1 minus S2, while

1. a) S1 is equal to the amount of tax calculated under paragraph 2 for the tax period for which the discount will be applied , that amount is not increased , it is additionally charged higher tax liability

b ) S2 is equal to the amount of tax calculated under paragraph 2 for one of the two tax years immediately preceding the tax period for which the discount can be applied for the first time , and the amount of tax that is higher , that amount will be adjusted for each annual sectoral price indices announced by the Czech Statistical Office , starting with the index relating to the tax period for which this amount was calculated , that amount is not reduced, it is for the relevant tax period additionally assessed tax liability is lower . A similar procedure when adjusting the amount of S2 passes if the taxpayer marketing year .

(2) The amount of tax for purposes of paragraph 1

1. a) the taxpayer’s income tax equal to the amount of corporate tax rate calculated pursuant to § 21 paragraph 1 of the tax base pursuant to § 20 paragraph 1 reduced by items pursuant to § § 34 and 20, paragraph 8, and the difference of which interest income included in tax base pursuant to § 20 paragraph 1 exceeds the related expenses (costs)
2. b) the taxpayer income tax equal to the amount calculated pursuant to § 16 of the incremental tax base pursuant to § 7

(3) If the two tax periods immediately preceding the period for which the discount can be applied for the first time, showed the taxpayer had a tax loss or tax incurred, tax credit shall be calculated pursuant to paragraph 1. a).

(4) tax credit under paragraph 1 may apply for a period of ten consecutive tax years immediately following, the first taxable period for which the tax credit can be claimed, the tax period in which the taxpayer has met the general conditions under a special legal regulation 67) and special conditions specified in this Act, not later than the taxable period in which three years have elapsed since the decision on the investment incentives under a special legal regulation.

(5) The tax shall in each tax period exceed the level of public support under the law governing investment incentives relative to the currently eligible costs actually incurred while not in aggregate exceed the maximum amount of aid provided by the public under the law governing investment incentives.

(6) The provisions of § 35a paragraph 2 and 5 shall apply mutatis mutandis.

(7 ) If the taxpayer fails to comply with any of the conditions listed in § 35a , paragraph 2 , with the exception of the conditions referred to in paragraph 2 . a) or any of the general conditions laid down by special legislation, entitled to under paragraph 1 shall cease to apply and the taxpayer is required to file an additional tax return for any tax year in which the discount applied . If the taxpayer submits an additional tax return on the basis of the binding assessment of how a price was negotiated between related parties , issued in connection with the application of international treaties , are entitled to a discount in the first sentence does not expire . If the taxpayer fails to comply with the condition set out in § 35a , paragraph 2 , point . a) shall be entitled to a discount for the tax period in which this condition is not complied with, shall be reduced by an amount equal to the product of the tax rate according to § 21 paragraph 1 and that part of the tax base changes after reduction of the items pursuant to § 20 paragraph 8 and § 34 , which was a breach of the conditions under paragraph 2 . a) , a taxpayer is required to file an additional tax return for any tax period in which the condition has not complied . The tax credit can not reach negative values.

 

§ 35ba

Tax relief for tax payers of personal income

 

( 1) The taxpayer referred to in § 2, the tax is calculated in accordance with § 16, and possibly reduced in accordance with § 35, § 35a or 35b for tax year reduced by

1. a) basic discount of CZK 24,840 per taxpayer , the tax is not reduced for a taxpayer who as of 1 January of the tax year in receipt of a pension or annuity from a foreign compulsory insurance of the same kind,

b ) a discount to the husband in the amount of CZK 24,840 for wife (husband ) living with the taxpayer in conjunction with household if no own income for the taxable period in excess of 68 000 CZK , if the wife ( husband) holds ZTP / P, increases amount of 24,840 CZK doubled. Do your own income of the wife ( husband) does not include social security benefits , foster care benefits except foster parent remuneration , benefits to persons with disabilities, assistance in material need, the care allowance , social services , state contributions to pension insurance with state contribution 9a ) , state contributions to supplementary pension savings , state contributions under the Construction Savings Act and state support for building savings 4a ) and a scholarship provided by the learners systematically preparing for a future career and income accruing to care for a family member or other person who is entitled to care under the Act on social Services 4J ), which is exempt from taxation pursuant to § 4 For spouses who have assets in the common property of the spouses , to their own income, the wife ( husband ) does not include income that follows a spouse or for the purposes of income tax deemed income of the other spouse ,

c ) the basic discount on disability in the amount of CZK 2,520 , if the taxpayer receives a disability pension for the first or second level of pension insurance under the Pension Insurance Act 43) or ceases to be entitled to disability pension for the first or second degree because of overlapping entitlement to payment of disability pension and retirement ,

d ) extension of the rebate on disability in the amount of 5,040 CZK, if the taxpayer receives a disability pension for third degree or another pension from the pension insurance under the Pension Insurance Act 43 ) in which a condition returns is that it is invalid in the third degree , ceases to be entitled to disability pension due to the third degree of overlapping entitlement to payment of disability pension and third tier retirement or the taxpayer under special regulations invalid in the third degree , but his application for a disability pension was rejected third degree for reasons other than because it is not disabled in the third degree ,

e ) discount on ZTP / P in the amount of CZK 16 140 , if the taxpayer holds a ZTP / P,

f ) the student discount in the amount of CZK 4,020 for a taxpayer as long as they are constantly preparing for a future career studying or training prescribed , up to the age of 26 years or for full-time study in a doctoral program that provides university education up to the age of 28 years. The time systematic preparation for a future career studying or training prescribed means the time specified under special legislation 14d ) for the purposes of social support.

(2) A taxpayer referred to in § 2, paragraph 3, the tax for the taxable year reduced by the amounts referred to in paragraph 1 point. b) to e) only if it is the taxpayer who is resident in a Member State of the European Union, Norway or Iceland, and if his total income from sources in the Czech Republic pursuant to § 22 is at least 90% of his income, except income, which are not subject to tax under § 3 or 6, or are exempt under § 4, 6 or 10, or income from which tax is withheld by a special tax rate. Income from foreign sources taxpayer demonstrates confirmation of the foreign tax on a form issued by the Ministry of Finance.

(3) A taxpayer may apply tax reduction pursuant to paragraph 1. b) to f) an amount equal to one twelfth for each calendar month, in the beginning, the conditions for claiming the tax reductions are met.

(4 ) The tax return for common income and expenditure in the Commonwealth fortune taxpayer may claim a tax credit for the period of community assets to which he was entitled and which are not imposed.

 

§ 35c

Tax relief for tax payers of personal income

 

(1 ) The taxpayer referred to in § 2 is entitled to a tax credit for a dependent child living with him in conjunction with household in the territory of a Member State of the European Union , Norway or Iceland, ( hereinafter referred to as “tax benefits ” ) in the amount of CZK 13,404 per year , if apply for a tax credit under § § 35a or 35b. The taxpayer of tax benefits will reduce the tax calculated in accordance with § 16 , or reduced in accordance with § 35, § 35ba . The tax benefit the taxpayer may apply in the form of tax relief , tax bonus or tax allowances and tax bonus.

(2) tax credit pursuant to paragraph 1, the taxpayer applied to the tax liability computed under this Act for the relevant tax period.

(3) If the taxpayer is entitled to tax relief under paragraph 1 is greater than the tax calculated under this Act for the relevant tax year is the difference to the tax bonus. A taxpayer may apply the tax bonus if the amount is at least CZK 100, up to 60 300 CZK a year.

(4) bonus tax taxpayer may apply to the taxable period had income under § 6, 7, 8 and § 9 of at least six times the minimum wage provided for employees remunerated on a monthly basis at the beginning of the reporting period and not put up with regard to length of service and other circumstances, under a special legal regulation governing minimum wage of 111) (hereinafter referred to as “minimum wage”) for a taxpayer who has income only under § 9 shall not exceed the revenue expenditure. These revenues shall not include exempt income, income from which tax is withheld by a special tax rate and income that are exempt under § 38f of taxation.

(5) A taxpayer referred to in § 2, paragraph 3, the tax benefits apply only if resident in a Member State of the European Union, Norway or Iceland, and if his total income from all sources in the Czech Republic (§ 22) is at least 90% of its income except for income not subject to tax under § § 3 and 6 are exempt under § 4, § 6 or 10, or income from which tax is withheld by a special tax rate. Income from foreign sources taxpayer demonstrates confirmation of the foreign tax on a form issued by the Ministry of Finance.

(6 ) For a dependent child of the taxpayer for the purposes of this Law shall be your own child , adopted child , child care , which replaces parental care , the grandson of a child or grandchild of the other spouse , if his (her ) parents have no income from which tax could benefits apply if the

1. a) minor child,
2. b) the adult child until the age of 26 years, if not in receipt of disability pension for disability and third degree

1) systematically prepare for future employment, preparation for future occupation is assessed according to the Law on State Social Support, 14d)

2) can not systematically prepare for future employment or engage in any gainful activity due to illness or injury, or

3) due to long-term unfavorable health state is unable to perform gainful activity.

( 7) The temporary stay of a child outside together private household does not affect the application of the tax benefit. If it is for a child who is the holder of ZTP / P increases to the tax credit doubled , the maximum amount of the tax bonus pursuant to paragraph 3 shall remain unchanged.

(8 ) closes if the child referred to in paragraph 6 point . b ) the marriage or if you live in a private household together with her husband ( wife ) , may apply husband (wife ) a tax credit under the conditions specified in § 35ba . Unless the husband (wife ) sufficient income from which would ( could ) claim a tax credit under the conditions specified in § 35ba , the tax benefits apply child’s parent or taxpayer , with which it comes in relation to the child care substitute parental care if the child lives with him in the home.

(9 ) If nourishes the child in a private household together more taxpayers may apply the tax benefit in the tax year or in the same calendar month of the tax period, only one of them.

(10) A taxpayer who feeds the child just one month or more calendar months in the taxable year may be granted tax relief of 1/12 for each calendar month, in the beginning, the conditions for its application. Tax relief can be applied already in the calendar month in which the child was born or in which the child begins systematic training for future employment, or in which the child was taken into adoption or foster care parents in the decision of the competent authority.

(11 ) A taxpayer who is required to file a tax return under § 38 grams , or who chosen to do so , apply the bonus tax in the tax return and ask the local tax on the payment . When paying tax bonus tax administrator shall proceed similarly to the overpayment under a special law on tax administration.

(12) If the total of monthly tax bonuses paid pursuant to § 35d of taxpayers submitting tax return exceeds the amount calculated for the tax bonus tax period, it shall be the difference to the tax arrears, if a taxpayer who paid monthly tax bonuses, is entitled to tax relief for the tax period in the tax return does not apply at all, they are considered delinquent tax amounts paid monthly tax bonuses.

 

• 35ca

 

If the taxpayer applies for a partial tax base pursuant to § 7 of expenditure according to § 7 paragraph 7 or partial tax base under § 9 of expenses pursuant to § 9, paragraph 4, and the sum of the bases, which have been applied in this way spending is higher than 50 % of the total tax base, not

1. a) reduce the tax under § 35ba paragraph 1, point. b)
2. b) a tax advantage.

 

§ 35d

 

(1) A taxpayer with income under § 6, when calculating the advance tax under § 38h paragraph 4, may claim the tax credit under § 35ba subsection 1 point. a), c) to f) and the tax advantages.

(2) Advance payment of tax calculated under this Act shall be reduced for taxpayers with a signed declaration to the tax under § 38k subsection 4, by an amount equal to one twelfth of the amount specified in § 35ba subsection 1 point. a), c) to f) (hereinafter referred to as “monthly tax credit under § 35ba”) and a tax benefit equal to one twelfth of the amount specified in § 35c (hereinafter referred to as “monthly tax benefits”). Monthly billing will provide tax relief in the form of monthly taxpayer a tax credit under § 35c, monthly, or monthly tax bonus tax credit under § 35c and monthly tax bonus.

(3) Monthly tax credit under § 35ba give the taxpayer the taxpayer up to the advance tax calculated in accordance with § 38h para 2 and 3 Monthly tax credit under § 35c give the taxpayer the taxpayer up to a maximum tax advances net of monthly tax credit under § 35ba.

(4 ) Where the amount of advance tax less the monthly tax credit under § 35ba less than the amount of the monthly tax advantage is the difference to the monthly tax bonus . Monthly tax bonus may be paid if the amount is at least 50 CZK , up to the amount of 5025 CZK per month. The taxpayer is obliged to pay the tax payer monthly bonus in the amount specified by this Act in the payment of employment income if their total paid or accounted by the payer for the calendar month (§ 38h , paragraph 1 ) reaches at least the amount of the taxpayer half the minimum wage , rounded the whole crown down ( hereinafter referred to as “half the minimum wage ” ) . These revenues are excluded from income and exempt income of which is subject to withholding tax at special rate .

(5) The monthly tax bonuses paid by taxpayer reduces tax advance payment for the calendar month. If the taxpayer can not claim to satisfy the total amount of advance tax, the taxpayer must pay a monthly tax bonus or part of the taxpayer’s own funds. The amount of these deductions reduce tax advance tax in the coming months, until the end of the reporting period, if requested by crediting the tax shortfall on a form issued by the Ministry of Finance. If a request under this overpayment returnable, return it to the tax payers of tax within 20 days of receipt of the request.

(6 ) The annual account of the advances and provide tax relief taxpayer taxpayer a tax credit under § 35c of the maximum amount of tax , net of tax relief for taxpayers tax on personal income . If eligible for tax benefits higher than this calculated tax , the taxpayer is entitled to payment of the tax relief in the form of a tax bonus only if its total income from employment of all taxpayers in the previous tax year , of which the taxpayer performs his annual settlement of advances a tax advantage was at least six times the minimum wage. If the taxpayer total income did not reach at least six times the minimum wage , the taxpayer during the annual settlement of prepayments and tax benefits to tax bonuses paid monthly in calendar months in which his total income was at least above half the minimum wage has not lost a claim .

( 7) The annual bill advances a tax benefit the taxpayer at the taxpayer’s first tax reduced by the tax credit for the tax payers of personal income and then calculate the amount of tax benefits attributable to the taxpayer in the form of tax relief under § 35c a tax bonus. Tax reduced the tax credit for the tax payers of personal income reduced even after the tax credit under § 35c and thus to a reduced tax compared with the total advance tax withheld and calculate the difference to the tax. Furthermore, compared with the total tax bonus of monthly tax bonuses and calculate the difference in the tax bonus. If the total of the amounts paid on monthly tax bonuses lower than the tax bonus will increase taxpayer of the tax not paid bonus calculated the excess of tax , or not paid at the tax bonus is reduced by the calculated negative difference to the tax. If the total monthly tax bonuses higher than the bonus tax , reduced the tax payer of the amount overpaid to tax bonus calculated the excess of tax , or it will increase the negative difference calculated tax .

(8 ) Tax overpayment of annual settlement advances a tax benefit and an additional payment of the tax bonus ( hereinafter referred to as ” additional payment from the settlement ” ) arising out of the implementation of the annual settlement of prepayments and tax benefits , the taxpayer pays the tax payer by 31 March after the end of the tax year , if the aggregate amount of any cash settlement of more than CZK 50 . Any arrears of annual settlement advances and tax benefits the taxpayer to the taxpayer shrink .

( 9) The amount of tax benefit paid in the form of a supplement to the tax bonus will reduce the taxpayer nearest outlet advances to the tax authorities. If the taxpayer can not claim to satisfy the total amount of advance tax , the taxpayer pays tax payer payment on tax bonus or part of your funds and these amounts will reduce the advance payments to the tax authorities in the coming months , until the end of the tax year , If it does not the local tax on remittance of a shortfall on a form issued by the Ministry of Finance. If there is , on the basis of this requirement refundable overpayment , return it to the tax administrator taxpayer within 20 days of receipt of the request . When the overpayment of annual settlement advances and progresses tax benefit the taxpayer under § 38ch fifth paragraph

 

§ 36

Special tax rate

 

(1 ) special income tax rate for taxpayers referred to in paragraph 3 § 2 and § 17 paragraph 4 , with the exception of a permanent establishment ( § 22 paragraph 2 and 3 ) and the provisions of paragraph 9, is

1. a) 15%, and

1) The income referred to in § 22 paragraph 1 point . c ) , f ) and g) , points 1, 2 , 6, 12 to 14 , except for income qualifying for the special tax rate in paragraph 2 . e )

2) Income from rent [§ 22 paragraph 1 point. g) Section 5], except as provided in subparagraph c),

1. b) 15%, and it

1) The income referred to in § 22 paragraph 1 point . g ) points 3 and 4 , with the exception of income referred to in paragraph 5 of this letter , while income from settlement amount or share of the liquidation balance is reduced by the acquisition price of an interest in a corporation if the taxpayer the taxpayer demonstrated

2 ) for the tax payers of personal income from the share attributable to the Unit when canceling a mutual fund , less the purchase price of 20 ) share certificate , if the payer taxpayer demonstrated

3 ) Income shareholder limited liability company or joint stock company in the reduction of the share capital up to the amount by which the increase in deposits shareholder or nominal value of the shares in the capital increase , if the source of this increase company profits or funds created from profit ; while for the reception is always true that capital reduces the first part which was raised from the profits of the company or fund created from profit ,

4) transferred from profit management entity under contract on profit transfer or operating agreements,

5) Settlement of shareholder standing outside under a control or profit transfer agreement.

For profit , for the purposes of this Act, the amounts used of the profit after taxation to increase investment limited partner in a limited partnership or to increase the membership contribution of team members. For profit is not considered to increase the share capital if it was the source of this increase company profits or funds created from profit ,

1. c) 35% of the revenue referred to in points a) and b), for taxpayers who are not tax residents

1) a Member State of the European Union or another state of the European Economic Area, or

2) the third country or jurisdiction with which the Czech Republic has concluded a valid and effective international treaty on avoidance of double taxation governing taxation and avoid international double taxation of all types of income, valid and effective international treaty or agreement on the exchange of information in tax matters for taxation income or who are parties to multilateral international agreements containing provisions on the exchange of tax information with respect to taxes on income, for them and for the Czech Republic force and effect

d ) 5% of the consideration for the leases.

( 2) Special income tax rate for taxpayers listed in § 2 and 17 , as provided in paragraph 1 or 9 otherwise stated , amounts to 15 % , and

1. a) a share of the profits from the participation in a company or a mutual fund , if the proportion of them presented a valuable paper , and the performance gain of the Trust Fund; taxpayers under § 2 of the difference between the face value and paid issue price of a bond holding sheet or deposit him on a par with the built or in the case of redemption of the difference between the redemption price and the issue price , the interest income from the bond 35a ) of the bill issued by a bank to secure a claim arising from the transfer of the creditor , holding a sheet and deposit it on a par -ranking , except for interest income from bonds issued abroad by the taxpayer based in the Czech Republic or the Czech Republic resulting taxpayer referred to in § 2, paragraph 2 ,
2. b) the share of profits from participation in limited liability companies, limited partners from participating in the limited partnership,
3. c) profit-sharing and the like claim on membership in a cooperative
4. d) profit-sharing partnership contributions,

e ) the settlement amount upon termination of the participation of a partner in a limited liability company , a limited partner in a limited partnership and upon termination of membership in the cooperative , less the acquisition price of an interest in a corporation if the taxpayer the taxpayer demonstrated

f ) the share of the liquidation shareholder in a joint stock company or a limited liability company , a limited partner in a limited partnership and cooperative member of the cooperative, reduced the acquisition price of an interest in a corporation if the taxpayer the taxpayer demonstrated

1. g) Settlement of shareholder standing outside under a control or profit transfer agreement,

h ) for the tax payers of personal income from the share attributable to the Unit when canceling a mutual fund , less the purchase price of 20 ) share certificate , if the payer taxpayer demonstrated

1. i) Income shareholder limited liability company or joint stock company in the reduction of the share capital up to the amount by which the increase in deposits shareholder or nominal value of the shares in the capital increase , if the source of this increase company profits or funds created from profit ; while for the reception is always true that capital reduces the first part which was raised from the profits of the company or fund created from profit ,
2. j) Income managing person transferred under a transfer of profits or operating agreement,
3. k) income accruing to individuals from the winnings and prizes in lotteries and other similar games, contests in advertising and promotional draw [§ 10 subsection 1 letter. h)], with the exception of winnings and prizes from lotteries and similar games operated under a license issued under a special legal regulation 12) [§ 10 paragraph 3 point. b)], or exempt under § 4, paragraph 1 point. f)
4. l) income accruing to individuals from the prices of tenders, from contests and sports competitions, in which the field was restricted by the terms of competition or the competitors selected for the competition organizer [§ 10 subsection 1 letter. s)], with the exception of price competition and raffle, which are exempt [§ 4, paragraph 1 point. f)],

m ) of the revenues accruing to individuals of interest , winnings and other income from deposits on deposit books of interest on the funds on deposit certificates in the name of a deposit in the name of equivalent ranking , the owner of the deposit is a natural person , for the whole the duration of the deposit relationship under the Civil Code , interest on deposits in accounts that are not under the terms of the account who leads , designed for business , such as giro accounts , foreign currency accounts [ § 8 , paragraph 1, point . c)]

1. n) of the benefits to the state pension contribution benefits from supplementary retirement savings and pensions reduced under § 8, paragraph 6 and the performance of private life insurance or other income from personal insurance, not insurance benefit and does not constitute a termination of an insurance contract, reduced by § 8, paragraph 7,
2. o) the additional interest paid in the transformation of cooperatives under a special legal regulation 13), even if the member is paid a transformed team in the termination of membership or member limited liability companies and limited partnerships in Kommanditistin which originated after the transformation project, the termination of participation as part of their share of the settlement or liquidation value as part of the liquidation team, a joint stock company, limited liability companies and limited partnerships in the case of a limited partner,
3. p) Income referred to in § 6, paragraph 4,
4. r) Income from a single compensation of rights in the nature refilled by agreement between the injured party and the insurer ,
5. a) income accruing from the termination of individual contracts for supplementary pension insurance with state contribution, pension insurance contracts and contracts for private life insurance in the form of surrender or other performance-related termination or surrender retirement, reduced according to § 8,

t ) Income authors according to § 7 ​​paragraph 6 ,

1. u) Income Limited Partnership general partner and general partner of the partnerships resulting in profit after tax of joint stock companies or limited liability company after the conversion of joint stock companies or limited liability company into a limited company or public company,
2. v) of severance, výsluhového contribution and surrenders soldiers and members of security forces under specific legislation 3).

For profit , for the purposes of this Act, the amounts used of the profit after taxation to increase investment limited partner in a limited partnership or to increase the membership contribution of team members. For profit is not considered to increase the share capital , if the source of this increase profit company or a fund created from profit.

( 3 ) The tax base for the special tax rate is only income , unless this Act provides otherwise . The tax base is determined separately for individual securities , even if the holding of securities of the same kind from a single issuer. The tax base is reduced by the non-taxable portion of the tax ( § 15) and rounded up to whole crowns down , with the exception of income from share of profits from the participation in a company or a mutual fund , if the proportion of them presented a valuable paper by which the taxable rounded to the nearest penny down. If gas in a foreign currency, interest on an account that is not in accordance with the terms of the account who leads , designed for business, and holding the sheet , determine the tax base in a foreign currency , without rounding . Income tax, levied a special rate shall be rounded down to whole crowns . For income from share of profits from the participation in a company or a mutual fund , if the proportion of them presented a security , the tax deducted (§ 38d ), per individual securities do not round , but the total amount of tax withheld on all payer income derived from one taxpayer equity participation in a company or a holding of Units of a mutual fund is rounded down crown . For income referred to in paragraph 2 . a) or m ), with the exception of income from share of profits from the participation in a company or a mutual fund , if the proportion of them presented a security , the tax base and the tax deducted is not rounded , and the total amount of tax withheld by the payer from a single type of income is rounded down crown . For income referred to in § 22 paragraph 1 point . g ) point 4 of the tax base for the tax withheld at special rate does not include the value of the underlying instrument or asset.

(4 ) For income from share of profits from the participation in the investment fund is the tax base for the tax withheld at a special rate of income tax reduced by the proportion of the income subject to tax withheld under a special tax rate or tax rate according to § 21 paragraph 4 per on the tax base , which has been credited investment fund in the taxable year in which such income relates . If the above revenue credited including income tax , the tax base for the tax withheld at special rate is reduced by the amount net of tax. The proportional part attributable to the tax base is determined in the same proportion as the distribution of profit to be paid to shareholders or income Unitholders . A similar procedure is also receiving a share of the liquidation of the investment fund or the settlement amount upon termination of the participation of a partner in a limited liability company or limited partner in a limited partnership that is an investment fund .

(5 ) The tax base for the special tax rate for income standing outside a companion who is not the parent company in relation to the management or control person resulting from compensation under a profit transfer agreement or contract control from managing or controlling person who is not the parent company respect of controlling or controlled person , reducing the profits transferred under an agreement on the profit or control agreements recognized as revenue management or controlling company or its proportional part . The proportional part of the transferred profits under a profit transfer agreement or agreements establishing control in participation of individual shareholders standing outside the management or control of the company , while disregarding the participation of management or controlling company to management or control of the company. If the above revenue recognized to income , including taxes , the tax base for the special tax rate is reduced by the amount net of tax.

( 6) that if the taxpayer referred to in § 2, paragraph 2 , interest income from government bonds , which the taxpayer acquired through an escrow account in a bank under a special law 22a) and kept in a separate account with the Czech National Bank in Centre of or securities in the Central Depository , credited with the tax deducted on the total tax liability. If you can not or withheld tax to offset part of the total tax liability because the taxpayer has established a zero , or to recognize a tax loss or total tax liability is less than the tax withheld , the result of the tax liability that can not be counted , overpayment .

(7 ) Includes income if the taxpayer referred to in § 6, paragraph 4, or § 7 paragraph 6 to the tax return credited to the tax withheld from such income on his tax.

(8 ) include in the tax return , taxpayers referred to in § 2 and § 3 , paragraph 17, paragraph 4 , who are tax resident in a Member State of the European Union or other countries that form the European Economic Area , the income referred to in § 22 paragraph 1 point . c ), f) or g ) 1, 2 , 4, 5 , 6, 12-14 , credited with the tax deducted on their overall tax liability related to income from sources in the Czech Republic for which file the Czech Republic returns. If you can not withholding tax or any part of this count their total tax liability because the taxpayer the excise duty amounting to zero or to recognize a tax loss or the total tax liability is less than the tax withheld , the result of the tax liability that can not be counted , overpayment . If the taxpayer does not include the revenue referred to in § 22 paragraph 1 point . c ), f) or g ) 1, 2 , 4, 5 , 6, 12-14 in the tax return by the deadline established by special legislation shall apply mutatis mutandis § 38e seventh paragraph

(9 ) Special income tax rate is 19 % for the tax payers of corporate income tax for interest income from an account with

1. a) public benefit of the taxpayer , not municipal , county, or the taxpayer referred to in § 18a, paragraph 5 ,

b ) association of owners .

 

§ 37

 

The provisions of this Act shall apply only if the international agreement binding the Czech Republic stipulates otherwise. The term “fixed base” as used in international agreements is substantively identical to the term “permanent establishment”.

 

§ 37a

 

(1) Unless this Act stipulates otherwise, for determining the tax base, tax losses and tax liability of a European Economic Interest Grouping provisions for determining the tax base, tax losses and tax obligations of a public company.

(2) Unless this Act stipulates otherwise, for determining the tax base, tax losses and tax obligations of a member of a European Economic Interest Grouping provisions for determining the tax base, tax losses and tax liability of a shareholder of a public company.

( 3 ) Receiving a member of the European Economic Interest Grouping that the taxpayer pursuant to § 2 paragraph 3 or § 17, paragraph 4 , of membership in the European Economic Interest Grouping credit and financial tools provided by this association are treated as realized through a permanent establishment .

(4) Unless this Act stipulates otherwise, the proceeds in tax proceedings European Economic Interest Grouping like a public company and a member of European association companion like a public company.

(5) European Society 35f) proceed in the tax base, tax losses and tax obligations and tax procedures like joint-stock company.

(6) European Cooperative Society 35 g) proceeds in determining the tax base, tax losses and tax obligations and tax management like team.

 

§ 37b

 

For a permanent establishment of European society 35f ) or SCE 35 g ) incurred in the Czech Republic after the transfer of an SE or SCE registered in the Commercial Register of the Czech Republic in another Member State of the European Union or one of the countries that form the European Economic space , the provisions of § 23a- 23d 93) when the assets and liabilities of the company 35f ) or SCE 35 g ) are still demonstrably linked to the permanent establishment .

 

• 37c

 

The provisions of this Act applicable to open-end mutual fund and share certificates shall apply mutatis mutandis, also for the sub-fund joint-stock company with variable capital and investment projects.

 

• 37d

 

The provisions of this Act relating to the limited partnership and limited partners share shall apply mutatis mutandis also to the limited partnership investment certificates and investment list .

 

§ 37e

The conversion of other taxpayers than business corporations

 

(1 ) Tax obligations that bind to transformations of taxpayers who are business corporations , as well as the rights and obligations related thereto shall be governed by similar provisions governing the transformation of business corporations .

( 2) The transformation of taxpayers referred to in paragraph 1 shall not apply the provisions of § 23a- 23d.

 

§ 38

 

(1) For tax purposes, except as provided in paragraphs 2 to 4, are used in the exchange rates announced by the Czech National Bank for use in accounting 20) taxpayers. If the taxpayer does accounting used except as provided in paragraph 2, a single course, does not use the exchange rates applied in accordance with special regulations on accounting. 20) This rate is calculated as the average exchange rate set by the Czech National Bank on the last day of each month reporting period. In the event that the tax returns submitted during the reporting period, the exchange rate at the date of implementation of the various revenues and expenditures or the average exchange rate set by the Czech National Bank on the last day of each month of the taxable period for which the return refers. A single rate and the exchange rates applied under the specific legislation on accounting for foreign currency conversion is not in one tax period be used simultaneously.

( 2 ) When calculating tax on interest ( interest income ) is attributable to foreign currency from an account that is not in accordance with the terms of the account who leads , designed for business, and holding the sheet on which the tax is levied at a special rate under § 36 shall apply rate published by the Czech national Bank on the date of crediting interest to the taxpayer. So the calculated tax is rounded.

( 3 ) When calculating tax base for a special tax rate (§ 36) on income specified in § 22 of the Act , with the exception of interest arising in foreign currency from an account that is not, in terms of who leads the account , designated for business , az holding the sheet , the taxpayer is domiciled or resident in the territory of the Czech Republic, the course followed in accounting. 20) If the taxpayer making the payment of foreign exchange on its own account , the tax base in the conversion rate for the special tax rate applied in the accounting . 20)

(4 ) When calculating income for the calculation of withholding tax on income from employment and for annual settlement to use the exchange rate set by the Czech National Bank for the last day of the calendar month preceding the month during which the deposit clotting.

 

§ 38a

Backups

 

(1 ) Advance tax payments are paid in advance during the period. Advance period is the period from the day following the last day for filing the tax return for the previous tax year to the last day of the period for filing the tax return for the following tax year . In determining the amount and frequency of backups is based on the last known tax liability . Over the last known tax liability to determine the frequency and amount of payments on a redundancy period considered also the amount that the taxpayer himself calculated and stated in the tax (additional ) return for the period immediately preceding tax period , with effect from the day following the deadline for filing tax ( additional ) returns, and if it was tax (additional ) return is filed late, with effect from the day following the date of its submission to the effectiveness 39b ) further changes to the last known tax liability under this provision or special law. The taxpayer referred to in § 2 for the purpose of calculating the last known tax liability , however, exclude revenues and expenses pursuant to § 10 At the end of the tax year or period for which the tax return is filed , the payment of advance tax payable in the course , included the payment of the actual amount of tax . Of advances for which there is a delay in payment, the payment of the actual amount of tax paid advances counted only until the deadline for filing tax returns . The last known tax liability does not include the tax attributable to a separate tax base pursuant to a § 20b. Advance tax is administered as a tax under the Tax Code .

( 2 ) Charges not paid by taxpayers , 39) whose last known tax liability does not exceed 30 000 CZK , as well as municipalities and counties.

(3) Taxpayers whose last known tax liability exceeded CZK 30 000, but does not exceed CZK 150 000, the advance tax for the taxable period, amounting to 40% last known tax liability. First deposit is due by 15 day of the sixth month of the reporting period and the second is due by 15 day of the twelfth month of the reporting period.

(4) Taxpayers whose last known tax liability exceeded CZK 150 000, the advance tax for the taxable period, amounting to 1/4 the last known tax liability. First deposit is due by 15 day of the third month of the reporting period, the second deposit is due by 15 day of the sixth month of the reporting period, a third deposit is due by 15 day of the ninth month of the reporting period and the fourth deposit is due by 15 day of the twelfth month of the reporting period.

(5) A taxpayer, in which the tax base is the sum of partial tax bases, advances in paragraphs 3 and 4 do not apply if one of them partial tax base from income from employment and functional benefits, of which the taxpayer had an obligation to withhold tax advances (§ 38h), and this partial tax base is equal to or more than 50% of the total tax base. Moreover, where a partial tax base from dependent activities and emoluments, which the payer of the obligation to withhold tax advances (§ 38h), less than 15%, paid on deposits calculated in accordance with paragraphs 3 and 4 of the total tax base. Moreover, where a partial tax base from dependent activities and emoluments, which the payer of the obligation to withhold tax advances (§ 38h), 15% or more but less than 50% deposit paid pursuant to paragraphs 3 and 4 in half the amount.

(6) If the last known tax liability related only to the tax year or tax period shorter or longer than 12 months, the tax payer of income tax required to calculate the prepayment for the last known tax liability as would cover the tax period in 12 months. The calculation is performed so that the last known tax obligation for the tax year or tax period shorter or longer than 12 months, divided by the number of months for which the taxpayer has received taxable income, and multiplied by the 12th

(7) When you change the last known tax liability during the tax period, the advance payable until changed.

(8 ) The taxpayer is required to pay advance tax if the cessation of business , from which he went taxable income or taxable income source disappeared , and after payment following the date on which the change of the relevant facts , these facts shall notify the taxpayer to the tax under special legislation .

(9) Payment of advances under paragraphs 1 to 8 shall not apply to income from employment and functional benefits, unless the income arising from employment of foreign taxpayer, unless the taxpayer at the same time other income subject to tax.

(10 ) In the financial year under § 21a point . c ) the day preceding the date of registration of the conversion of 131 ) in the Commercial Register, pay for the acquiring company or team advances being acquired or company or cooperative , and in the amount and frequency specified in the preceding paragraphs , with the exception of the merger , which follows the backup set remains true acquiring company . From the date of registration of the merger 131 ) in the commercial register prepayments acquiring company or team , and in the amount and frequency derived from the sum of the last known tax obligations defunct companies or cooperatives established under paragraph 1, third sentence with possible by calculation in accordance with paragraph 6, which when the merger will further increase the last known tax liability of the successor companies or cooperatives . When the transfer of assets , which is a legal entity , the amount and frequency of advances paid in the tax year under § 21a point . c ) does not change if the legal successor of the company being acquired individual who provides backup for the period from the date of registration of transfer of assets to a partner 131 ) in the commercial register by the end of the calendar year, the tax authority decision according to special legislation , taking into account the advances payable from the effective date the date of registration of transfer of assets to a partner in the Commercial register. U conversion division provides the successor companies or cooperatives advances to the part of the tax period in accordance with § 21a point . c ) the date of registration of the transformation 131 ) in the Commercial Register of the tax administration decisions under a special law that this decision also provides a way division of the advances paid by merging or company or cooperative to credit the tax liability of the successor companies or cooperatives. Advances paid during the tax year under § 21a point . c ) merging , and distributed to the recipient companies or cooperatives , shall include the total tax liability of the recipient companies or cooperatives. Similarly for transformations , where applicable conversion date will be the first day of the calendar year or fiscal year .

 

§ 38b

The minimum amount of tax

 

Tax or penalty is not prescribes any and, if not exceed CZK 200 or the total taxable income does not make for a natural person over 15 000 CZK. This does not apply if the income of the tax collected or deposit for tax deduction.

 

§ 38c

The taxpayer

 

(1) The payer means a person established or resident in the territory of the Czech Republic, which under this Act is liable to pay tax tax or advance tax which are selected from the taxpayer or the taxpayer deducted, or to secure payment of taxes.

(2) The payer also means the taxpayer referred to in paragraph 3 § 2 and § 17, paragraph 4, which is in the permanent establishment of the Czech Republic (§ 22 paragraph 2) or its staff employs more than 183 days except in cases services within the meaning of § 22 paragraph 1 point. c) with the exception of foreign embassies in the country. In the case referred to in § 6, paragraph 2 in the second and third sentence is not a taxpayer taxpayer referred to in § 2, paragraph 3 and § 17 paragraph 4

 

§ 38d

Tax withheld at special rates

 

( 1) The tax is withheld income including backups if their provision is not inconsistent with the specific provisions of the legislation covered by the special tax rate pursuant to § 36 The crash is obliged to make the taxpayer , except as provided in paragraph 2 , in the payment , crediting or crediting in favor of the taxpayer , but for the revenue referred to in § 22 paragraph 1 point . c ) , f ) and g) , points 1, 2, 5 , 6 and 12, and interest and other income from granted loans and loans granted , resulting taxpayers referred to in § 2 and § 3 , paragraph 17, paragraph 4 , no later than the day the on debt accounted for in accordance with special legislation . 20)

( 2) For income from profit shares referred to in § 36, with the exception of revenue from dematerialized securities, the tax payer is required to withhold tax on the payment , but no later than the end of the third month following the month in which the General Assembly or member meeting approved the annual or extraordinary financial statements and decided on the distribution of profit or coverage of loss . For income from shares in the profits arising from dematerialized securities payer is required to withhold tax by the end of the month following the month in which the General Assembly approved the annual or extraordinary financial statements and decided on the distribution of profit or coverage of loss . In the same periods , the taxpayer is obliged to withhold tax on income referred to in § 36 paragraph 1 point . b ) point 3 , and paragraph 2 For income referred to in § 36 paragraph 1 point . b ) paragraphs 4 and 5 , paragraph 2 standing outside shareholder or profits transferred control person under a profit transfer agreement or a control agreement , the taxpayer is obliged to withhold tax on the payment , but no later than the end of the month following the month in which they should be transfer of profits in accordance with the agreement on transfer of profits or operating agreement is executed. For income derived from investment certificates , the taxpayer is obliged to withhold tax on their distribution , but no later than the end of the third month following the month in which the Management Company has decided to distribute the profit mutual fund. When payday advances to such income if the provision is not in conflict with specific legislation, the tax payer is required to withhold tax on the payment date of the advance. Unless payment of income from share of profit made ​​or the last day of the period when the tax payer is obliged to withhold tax , shall, for the purposes of the Act that the tax deduction was made on the last day limited period , while for interest income and the difference between the agreed price , which are considered profit [ § 22 paragraph 1 point . g ) Section 3 ] , the date of retention means the last date of the reporting period or the period for which the tax return.

( 3 ) The taxpayer is required to pay withholding tax to their local tax authority by the end of the calendar month following the calendar month in which it was required to withhold under paragraphs 1 and 2 If the taxpayer is required to file tax returns during the tax period , is required to pay withholding tax to their local tax authority no later than the deadline for submission of the tax return. This fact , with the exception of income pursuant to § 6 paragraph 4 relating only to foreign entities is also obliged to report to the tax authorities in the message. The tax administrator may the taxpayer , upon request, waive in justified cases the obligation to report. The tax deduction is made from the tax base determined in accordance with § 36

(4) duty of the taxpayer in respect of income or advances on them, which is deducted from the tax shall be deemed to be fulfilled in a proper and timely collection of tax, other than revenue referred

1. a) in § 36 paragraph 2 point. p) if the taxpayer

1) signed in the period for which it was in the taxable year of the income tax withheld, in addition to the tax declaration (§ 38k, paragraph 7);

2) include income referred to in § 6, paragraph 4 to the tax return filed for the taxable period in which such income is to him,

1. b) in § 36, paragraph 6,
2. c) in § 36 paragraph 8

(5 ) Failure to taxpayer deduction of tax at all , or conducts it in the wrong amount of tax withheld or does not pay on time , it will be enforced as his debt. For income referred to in § 36 paragraph 8 shall apply mutatis mutandis § 38e of the third sentence of paragraph 9 .

(6) The tax administrator may provide for taxpayers pay taxes withheld for a longer period.

(7) At the request of the taxpayer mentioned in § 2 § 3 and 17, paragraph 4 shall issue a tax payer, “Confirmation of tax withheld.” A taxpayer may request confirmation through payer. The same holds for the legal successor of the taxpayer

(8 ) A taxpayer who has a payer of income from employment are taxed higher than specified , it returns the taxpayer improperly withheld amount , if three years have elapsed since the end of the period in which the taxpayer is obliged to file income tax bill withheld special tax rate and if the taxpayer did not use the procedure referred to in § 36 paragraph 7 and 8 A taxpayer who has a payer of income from employment tax hit by a specified amount , it can knock additionally , if two years have elapsed since the deadline for filing income tax bill withheld under a special tax rate.

(9 ) For the purposes of this Act, the government department 39f ) the same legal status as a tax payer .

(10) The taxpayer shall submit to the competent local tax bill income tax withheld at special rates. Time limit for bringing this bill can not be extended.

(11) For tax withholding special tax rate Banks, credit unions or insurance companies is their office or organizational unit, where the collection of this tax occurs when there are available documents necessary for making the retention and control, cash payers 39 g) .

 

§ 38e

Providing tax

 

(1 ) To ensure the tax on the taxable income of a taxpayer under § 2 of which is not subject to withholding tax at special rate , the taxpayer pays the remittance or the amount paid to the taxpayer no later than the day on which the debt accounted for in accordance with applicable accounting rules required to ensure withhold tax payers referred to in § 2, paragraph 3 who are not tax resident in a Member State of the European Union or other countries that form the European economic Area , in the amount of

1. a) 1% of the revenue from the sale of investment instruments pursuant to a special legal regulation governing capital market revenues from reimbursement claim acquired through assignment ,
2. b) 10% of income from sources in the Czech Republic (§ 22), except as provided in subparagraph a) and paragraphs 3 and 4

To ensure tax payers are not required if the deposit is deducted from income from employment.

( 2 ) To ensure the tax on the taxable income of a taxpayer under § 17 of which is not subject to withholding tax at special rate , the taxpayer pays the remittance or the amount paid to the taxpayer no later than the day on which the debt accounted for in accordance with special legislation , 20) required to withhold tax payer ensuring referred to in § 17, paragraph 4, which is not a tax resident in a Member State of the European Union or other countries that form the European economic Area , in the amount of

1. a) 1% of the revenue from the sale of investment instruments pursuant to a special legal regulation governing capital market revenues from reimbursement claim acquired through assignment ,
2. b) 10% of income from sources in the Czech Republic (§ 22), except as provided in subparagraph a) and paragraphs 3 and 4 This obligation does not apply to banks, if a sum of money, remittance, or crediting of interest on banks.

(3) Taxpayers are required to withhold tax on ensuring taxpayers taxable income referred to in paragraph 3 § 2 and § 17, paragraph 4, who are not resident in an EU Member State or other states that make up the European Economic Area, for payment, remittance credited or paid to the taxpayer does not occur earlier if none of these facts no later than two months after the expiry of the relevant tax year, as fixed by using

1. a) the tax rate pursuant to § 16 of the tax base a general partnership or limited partnership attributable to a partner general partnership general partner or limited partnership, which is payable under § 2, paragraph 3,
2. b) the tax rate pursuant to § 21 of the tax base a general partnership or limited partnership attributable to a partner general partnership general partner or limited partnership, which is payable in accordance with § 17 paragraph 4

(4) The provisions of paragraphs 1 and 2 shall not apply in the case of payment for goods or services provided by the retail dealer where the taxpayer is referred to in § 2, paragraph 3 or in § 17 paragraph 4 The same applies for reimbursement of rent paid by individuals for residential premises used for housing and activities connected therewith.

(5) amount of the tax is rounded up to whole crowns.

(6) The amounts secured tax payers taxpayer deducted under paragraphs 1 to 4 are transferred to the end of the month following the month in which the obligation secured tax to withhold, the competent local tax payer. Along with ensuring the payment of tax is the taxpayer required to file tax reports carried out to ensure the tax. Amount of the tax shall, without undue delay transfer of personal tax payer to personal tax account the taxpayer.

(7 ) If the taxpayer fails to file a tax return by the deadline established by special legislation , the locally competent tax administrator taxpayer consider the amount of security taxes assessed and paid the tax liability of the taxpayer. Total of amounts withheld to ensure tax payers and paid taxes in such case be considered after the eighth month following the end of the tax period for payment of tax made ​​by the taxpayer. If the taxpayer fails to file by the deadline , which can impose a tax , tax return, is considered taxpayer’s tax liability for the assessment in the amount of the payment.

(8) The tax payer may, in justified cases, decide that the provision of tax in accordance with the preceding paragraphs in a given tax year will be lower or not done. This decision can not be appealed. This decision is binding on the taxpayer.

(9) collide to secure the tax payer at all, or in the correct amount, he prescribes the tax amount for direct payment. If the amount of taxes to ensure the taxpayer fails to account on time, he will also be prescribed and enforced upon him as his debt. After paying taxes, to which should be ensured that the taxpayer can not be secured tax taxpayers to prescribe or enforce it, unless payment of the tax payer or the payment shown will be apparent from the records of tax authorities. Interest on arrears arising from the payer’s failure to withhold taxes and to pay to ensure the income of the state budget.

(10 ) Beveled ensure tax after the end of the tax period shall be counted to the total tax liability of the taxpayer for which it was provided . If you can not ensure or taxes to offset part of the total tax liability because the taxpayer the excise duty amounting to zero or to recognize a tax loss or the total tax liability is less than the tax withheld to ensure the taxpayer , the taxpayer arises in the amount of tax withheld to ensure taxpayers which can not be counted , tax overpayment .

(11) To ensure the administration of tax proceeds as in the administration of the tax advance, unless this Act stipulates otherwise.

(12) The taxpayer is not obliged to give the locally competent tax bill curdled security taxes.

 

§ 38f

Elimination of double taxation of income from abroad

 

(1) The elimination of double taxation of income from abroad that arise payers referred to in § 2, paragraph 2 and § 17, paragraph 3, shall be governed by relevant provisions of the treaties for the avoidance of double taxation, which the Czech Republic is bound.

(2) When using the full credit can reduce tax liability for income tax paid abroad. The method of simple credit can reduce tax liability for income tax paid abroad not exceeding the amount of income tax computed under this Act, which is attributable to income from foreign sources. This amount shall be determined by multiplying the tax liability that relates to income received from sources in the Czech Republic and from abroad and the share of income from foreign sources on the base before applying the items deductible from the tax base and tax allowances. Netting can be done up to the amount of the tax obligation.

(3) Income from sources abroad for the purposes of eliminating double taxation of foreign income means income (revenue) arising from foreign sources, which are taxed abroad in accordance with an international agreement, net of related expenses (costs) provided under this law, while the income from employment and functional benefits, it is considered that it is the tax base determined in accordance with § 6 paragraph 14 Deductible items and items reducing the tax in accordance with international law not to use the tax base. If you can not for certain expenses (costs) clearly determine whether related to income (revenue) coming from abroad, it is considered related expenses (costs) set out their part in the same proportion as income (revenue) from sources in abroad not reduced by expenses (costs) paid on worldwide income (income).

(4) Income from operations in the country with which the Czech Republic concluded an agreement on avoidance of double taxation arising payers referred to in § 2, paragraph 2 from an employer who is a resident of the state where such activities are carried out by the employer or which is the taxpayer referred to in § 2 or § 17, and income from employment for such employer shall be borne by a permanent establishment located in a country with which the Czech Republic signed a contract for the avoidance of double taxation in the Czech Republic exempt from taxation provided that the income was taxed in the source state. From the taxpayer’s other income tax is calculated tax rate determined from the tax base without deduction of the exempted income from sources abroad. In the event that it is advantageous for the taxpayer, the income even in these provisions of paragraph 1

(5) Tax paid in abroad to prove the confirmation of the foreign tax. This evidence may be required earlier than thirty days from the date of delivery of the foreign tax taxpayer. In justified cases, the tax paid abroad to prove and confirm the paying agent or the depositary of the tax withheld.

(6) The method of complete exemption from the tax base (tax loss) for taxpayers referred to in § 17 paragraph 3 and the total of partial tax bases pursuant to § 6 to 10 decreased by a total loss pursuant to § 5 for taxpayers referred to in § 2 2 before the application of tax allowances and amounts deductible from the tax exempt income from sources abroad.

(7) The method of exemption with progression is subject to the total of partial tax bases pursuant to § 6 to 10 decreased by a total loss before the application of tax allowances and amounts deductible from the tax exempt income (revenue) from sources abroad that abroad are taxed in accordance with an international agreement. From the taxpayer’s other income tax is calculated tax rate determined from the tax base without deduction of exempted income from sources abroad.

(8) gas-to-income taxpayer from several different countries, with which the Czech Republic concluded an agreement on double taxation avoidance of double taxation of simple method is performed separately for each state. The method of complete exclusion and removal methods subject to the progression of the tax base under the above paragraphs excludes a total of all income from sources abroad, which are exempt from taxation. If you have to be to the exclusion of double taxation method used full exemption or the exemption method with progression subject to the method of simple, performs the first exemption of income from sources abroad, and then free credit pursuant to the preceding paragraphs.

(9) If as a result of different lengths, or the beginning of the reporting period abroad within the taxpayer has to file a tax return document of the foreign tax, state tax return in the estimated amount of income from foreign sources or tax attributable to that taxable period or the period for which tax return is filed. The difference between the amount raised in the preceding sentence and the amount of foreign tax document, adjust profit or the difference between revenues and expenditures in the taxable period or periods for which tax return is filed, a document in which the taxpayer receives a foreign tax authority.

(10 ) The right to eliminate double taxation referred to in paragraph 1 shall apply taxpayer to a list of all the confirmation referred to in paragraph 5, which was available within the statutory period for filing tax returns , present simultaneously with the tax return . The individual items in this list must contain information identifying the foreign tax or foreign tax payer or the depositary State of source of foreign income tax paid in that State in local currency and converted to the crown and the amount of income from sources in that State , determined in accordance with paragraph 3 . This list will also be an overview of the foreign tax whose evidence is not the taxpayer within the period for filing the tax returns available on the grounds referred to in paragraph 8, which must include information on the country of source of foreign income , the expected amount of income from sources in that State or taxes raised in a tax return . In doing so, the taxpayer is obliged to challenge the tax administration to prove at any time within the period for assessing tax eligibility for the avoidance of double taxation claimed on the tax return and submit it to the certificate referred to in paragraph 5

(11 ) If the taxpayer that due to the tax base or tax foreign tax administrator shall make his tax liability other than what was charged , according to Tax Code .

(12 ) If the taxpayer referred to in § 2 paragraph 2 of the income interest (§ 38fa ) abroad withheld tax is higher than what is listed in the relevant international treaty , can reduce her tax liability if the tax had been abroad withheld in accordance with the legislation of the European Communities . 104) If the total tax liability is less than the tax withheld in accordance with the laws of the European Communities , 104 ) results in the taxpayer equal to the difference overpayment .

(13 ) In the case of gratuitous income acquired the gift that has been subject to the avoidance of double taxation with respect to taxes on inheritance and gift tax, international double taxation for income taxes in the Czech Republic eliminated in accordance with the method specified in this contract.

 

§ 38fa

The paying agent

 

(1) The paying agent is a natural or legal person who

1. a) pays, payment ascribes points or interest income, which for the purposes of this provision means

1 ) interest on debt financial instruments , interest on accounts

2 ) income derived from interest on debt financial instruments distributed open- ended mutual fund or a comparable foreign investment fund open -end mutual fund if at least 15% of assets in this investment fund is directly or indirectly made ​​up of investment instruments bearing the revenues referred to in paragraph 1 with the exception of foreign investment Funds

3 ) income from the sale of a participation certificate issued by an open -ended mutual fund or from the sale of a similar investment instruments issued abroad when at least 25 % of assets in the mutual fund or foreign investment fund with a comparable mutual fund is made up of income -bearing investment instruments referred to in point 1 If the paying agent has no information on the percentage of income -bearing investment instruments referred to in point 1 of the value of assets in the mutual fund or a comparable foreign investment fund with the holding fund , it shall be a percentage higher than 25 %. Contractual penalties , interest, penalties and other sanctions from obligations are interest income ,

1. b) secures the payment, remittance or payment crediting interest income for the third person.

Unless paying agent known to what extent the interest income referred to in subparagraph a) paragraphs 2 and 3 to the payment , remittance or claimed for income involved , it is considered interest income the entire amount of that income. The paying agent is also a permanent establishment of the person or entity without legal personality in the Czech Republic, which also paid , or credited cover points of interest payments. The paying agent is the administrator of an investment fund under the law regulating investment companies and investment funds. The paying agent is also a trustee.

( 2 ) If the beneficial owner of the interest income taxpayer referred to in § 2, which is domiciled in another Member State of the European Union other than the Czech Republic, the paying agent shall on payment , crediting or crediting of interest payments to the beneficial owner of the lodge their local tax authority notice. The provisions of this paragraph shall not apply if the beneficial owner of the interest income paying agent proves that he is resident outside the European Union.

(3) The actual owner of the income interest means a natural person to whom the interest income paid, credited or referred or for which such payment, remittance or credit is secured, unless he proves that

1. a) the paying agent under paragraph 1,
2. b) acts on behalf or for

1) a legal person or other taxpayer whose income taxes are taxed on income from business or similar taxes,

2 ) an open -ended mutual fund or a similar fund in foreign countries recognized by the European Council Directive 85/611/EEC as UCITS or entity without legal personality , referred to in paragraph 4 , and notify the paying agent name and registered office of the Fund or units without legal personality , for which act . The paying agent shall forward this information to your local tax authority by notification , while paragraph 5 shall apply mutatis mutandis

3) another natural person who is the beneficial owner of the income interest, paying agent and communicate information about the individual to the extent provided in paragraph 6

If you can not use reasonable means to obtain information about the actual owner of the interest income to the extent provided in paragraph 6, shall be deemed the beneficial owner of income individual interest, which is the income paid, credited or remittance.

(4 ) The paying agent who pays , points or credited against or secures the payment or crediting crediting interest income of any other person or entity without legal personality established in another Member State of the European Union to the beneficial owner of interest payments , submit their relevant to the tax notice regarding the payment , crediting or crediting of interest payments. The provisions of this paragraph shall not apply if it is based on evidence submitted to the paying agent Obviously, the person or entity without legal personality

1. a) is a legal entity, except avoin yhtiö (Ay) and kommandiittiyhtio (Ky) / öppet bolag kommanditbolag and in Finland and handelsbolag (HB) and kommanditbolag (KB) in Sweden, or
2. b) includes interest income in the tax base, which is subject to tax on income from business activities or other similar tax or
3. c) is an open-end mutual fund or similar fund in foreign countries recognized under Directive 85/611/EEC of the Council of the European Communities as a UCITS.

(5) Notice under paragraphs 2 and 4 gives the paying agent on all payouts made in the taxable period or periods for which the tax return by 15 day of the third month after the end of the taxable period or periods for which the tax return. Notification may be made only in the data message format and published by the tax structure ..

(6) For the purposes of notification under the preceding paragraphs the paying agent shall determine

1. a) for contractual relations entered into before 1 January 2004 the name and residence of the beneficial owner of interest payments , for the use of resources by the paying agent available ,

b ) for contractual relations arising from 1 January 2004 the name , address and tax identification number of the beneficial owner of interest payments , if he in another Member State of the European Union allocated. These data must be identified from the passport or identity card or other document submitted by the beneficial owner of the income interest , if not in his passport or identity card . If you can not determine from the documents submitted, tax identification number, the identification is also required date and place of birth of the beneficial owner of interest payments specified in his passport or identity card.

(7 ) The data controller gains tax in accordance with paragraphs 2 and 3 , is required prior to the procedure under a special law , 105 ) to the competent authority of another Member State of the European Union. Data is transmitted at least once a year by the end of the sixth month after the end of the tax year or the period for which the tax return is paying. When receiving information from the competent authority of another Member State of the European Union is governed by a special law . 105)

(8) This provision shall apply mutatis mutandis, if the beneficial owner of interest income taxpayer referred to in § 2, which resides in the territory of the Swiss Confederation, the Principality of Andorra, Liechtenstein, the Republic of San Marino and Monaco, unless the paying agent, that is resident outside these states.

(9) The paying agent is in tax administration for the purposes of this provision, the procedural status of the taxpayer.

 

 

 

 

PART FOUR

SPECIAL PROVISIONS FOR THE COLLECTION OF INCOME TAX

 

 

Special provisions for collecting taxes on personal income

 

§ 38 g

Tax return on income of individuals

 

(1) The tax return is required to give anyone whose annual income subject to tax personal income, exceeded CZK 15 000, unless it is exempt income or income from which tax is withheld at special rate . Tax returns must be filed one whose annual income subject to tax personal income did not exceed 15 000 CZK, but has a tax loss.

( 2 ) A tax return is not required to file a taxpayer who has income from employment under § 6 only from one or more gradually from taxpayers and surcharges wages of those taxpayers (§ 38ch paragraph 4). The condition is that the taxpayer signed by all of the taxpayers to the relevant tax period the tax declaration according to § 38k , and excluding income exempt from tax and income from which tax is levied withholding tax rate according to § 36, has no other income pursuant to § 7 10 higher than 6000 CZK . It is also not required to file a tax return the taxpayer , having generated income from employment abroad , which are in accordance with § 38f exempt from taxation. The tax return for the tax period but the taxpayer is obliged to file referred to in § 2, paragraph 3 , which applies a tax credit under § 35ba paragraph 1, point . b ) to e ) , or a tax credit or a tax-free portion of the tax base. Tax returns are also required to file a taxpayer who has paid or otherwise received income from employment over the years , which have not been considered in accordance with § 5, paragraph 4 of his income in the tax year in which the taxpayer was settled in his favor , and further taxpayer with income from employment , which applies to reduce the taxable value of gratuitous performance provided abroad under the conditions specified in § 15 first paragraph

( 3 ) In the tax return the taxpayer shall indicate all income subject to tax , except for income tax exempt , the income from which tax is levied a special tax rate if we do not practice according to § 36 paragraph 7 or 8, In the tax return the taxpayer shall also specify the amount of the tax credit under § 35ba a tax credit pursuant to § 35c and 35d . If taxable income also included income from employment , showing that the taxpayer a document drawn up in accordance with § 38j third paragraph

(4 ) The tax return must be filed by the taxpayer for which increases the solidarity tax increase tax or advance tax on income from employment.

 

§ 38ga

Tax returns filed by the person administering the estate

 

When given the person managing the estate tax tvrzení regarding tax liability of the deceased incurred from the day of his death the day before the date of termination of proceedings on the estate , does not apply

1. a) enjoys tax relief ,

b ) deductable from the tax base ,

c ) tax credit ,

d ) tax benefits.

 

§ 38 gb

Tax returns in insolvency proceedings

 

(1) A taxpayer who is a natural person, except for a taxpayer with income only in accordance with § 6, which makes a tax return during the tax period due to insolvency proceedings, apply tax allowances, items deductible from the tax base, tax abatements, except discounts under § 35ba subsection 1 point. a) equal to one twelfth for each month of the taxable period for which the tax return. Further tax relief does not apply with the exception of the tax credit under § 35c paragraph 1 of one twelfth for each month of the taxable period for which the tax return. In determining the tax base is based on the difference between revenues and expenditures, the taxpayer’s head of accounting profit or loss for the portion of the tax period for which the tax return.

(2) enjoys tax, items deductible from the tax base, tax abatements and tax advantages apply taxpayer in the tax return for the previous tax year in which it is based on the difference between income (revenues) and expenses (costs) for the entire tax year if it satisfies the conditions laid down. Tax levied on the tax return referred to in paragraph 1 shall be considered an advance on the tax assessment for tax under the tax returns filed after the tax year.

 

§ 38h

Collection and payment of advance tax and tax on personal income

from employment

 

(1 ) The taxpayer shall calculate the advance tax on personal income from employment (the ” Deposit ” ) of the basis for calculation of backup. This deposit is managed as tax under the Tax Code . The basis for calculating the advance is the total income from employment billed or paid to the taxpayer during the calendar month or for the taxable period, excluding income taxable tax withholding at the rate pursuant to § 36 and income not subject to tax

1. a) reduced by amounts that are tax exempt and
2. b) increased by compulsory insurance.

(2) The advance of the basis for the calculation of deposit, rounded to 100 CZK for the whole crown and above 100 CZK for up whole hundreds, per calendar month is 15%.

(3) Advance payments calculated under paragraph 2 shall be rounded to whole crowns.

(4) The calculated deposit the taxpayer in which the taxpayer has signed the relevant tax period a declaration under § 38k, paragraph 4, first reduced by the monthly amount established tax credits under § 35ba and subsequently established the monthly tax benefit (hereinafter referred to as “backup after discount “).

(5) The taxpayer in which the taxpayer did not sign the tax declaration to the tax under § 38k, paragraph 4, calculated in advance in accordance with paragraphs 2 and 3 if it is not taxed on income tax withholding tax rate pursuant to § 36 paragraph 2, or § 36, paragraph 1, point. a). For a taxpayer who did not sign the billing statement for tax under § 38k, paragraph 4, shall be disregarded in calculating the monthly advance tax credit under § 35ba and monthly tax benefit.

(6 ) The evidence of non-taxable amounts of the tax base according to § 15 a to a tax credit under § 35ba paragraph 1, point . b ) take into account the taxpayer under the conditions specified in § 38k to paragraph 5 during the annual settlement of prepayments and tax relief for the tax period .

(7 ) The taxpayer collides deposit when paying or crediting of income from employment ( hereinafter referred to as ” wage”) for the good of the taxpayer , regardless of the period for which wages are paid . If done payer payroll monthly or periodically over a longer period of time deposit collide in clearing wage. Wages resulting in the end of January for the previous tax year are included in the basis for calculating the advances in this period.

(8) The taxpayer who pays the tax payer pay once more for the same calendar month reporting period, calculated in advance as would be paid each month, if this method of calculation for advances and better taxpayer if the taxpayer has not exercised in tax period for a taxpayer has a monthly tax benefit under § 35d paragraph 2 When using this method can not use tax pursuant to § 6 paragraph 4

(9) If the taxpayer does not request annual clearing of tax advances and tax relief is chamfered advances its payroll tax obligations are complied with, if not obliged to file a return under § 38 g.

(10 ) the taxpayer has paid a total sum of tax deducted or amounts that should be as advance tax withheld , no later than 20 day of the calendar month in which the obligation to withhold backup was created . The remuneration paid to the taxpayer by a person domiciled or resident abroad ( § 6, paragraph 2 ) levy payer total amounts which should be as advance tax withheld , no later than 20 day following the end of the calendar month in which the debt accounted for in accordance with applicable accounting standards. The tax administrator may set a deadline for the removal of backups otherwise , the period shall not exceed the last day of the calendar month in which the obligation to withhold backup created ..

(11) The payer is not obliged to deduct tax advances pursuant to the preceding paragraphs if the salary is borne by a permanent establishment of the taxpayer in § 2, paragraph 2 and § 17 paragraph 3 located abroad.

(12) The tax payer may request to cancel the obligation to deduct tax advances pursuant to the preceding paragraphs, the income from activities carried out abroad.

(13) For a taxpayer referred to in § 2, paragraph 3 shall be disregarded in determining advances to the tax credit under § 35ba subsection 1 point. b) to e) or a tax advantage.

(14) If the taxpayer to the creation of separate tax base for taxation according to § 36 and also to the creation of the basis for calculating tax deposits will increase to achieve the maximum assessment base for premiums under the Act on social security and state employment policy or to the Act on general health insurance, 21), by first compulsory insurance basis for calculating tax deposits.

(15 ) If there is a collision or advances tax special rate of personal income tax from dependent activities in an organizational unit taxpayer , this organizational unit payers cash register 39 g ) , if they are in the organizational unit available formalities necessary for retention of backup or tax and its control. The obligation of the taxpayer to calculate the advance tax or special rate taxpayer of all his income from employment for the calendar month but it remains. If the more relevant it plátcových cash or payroll accounting departments of the same taxpayer , the taxpayer’s income tax payer shall instruct one of them , and in the case of a taxpayer who has a tax payer in the tax year signed a declaration to tax under paragraph § 38k . 4 , entrust taxpayer income tax payroll department for which the taxpayer has the tax declaration signed.

 

• 38 hectares

Solidarity tax increase in advances

 

(1) In calculating § 38h, paragraph 2, the deposit will be increased by increasing the solidarity tax on deposit.

(2) Solidarity tax increase in advance of 7% of the positive difference between

1. a) revenue zahrnovanými in the basis for calculation of backup and
2. b) 4 times the average wage set by law on the social security premiums.

(3) Wage sheet shall for each calendar month include an amount equal to the difference in accordance with paragraph 2

 

§ 38ch

The annual clearing of tax advances for personal income

from employment and tax benefits

 

(1 ) A taxpayer in a tax year that he received salary from only one or from multiple contributors , including payroll taxes gradually settled or paid to the taxpayer by taxpayer subsequently when the taxpayer for them has ceased the activity that generated the income from employment , and signed for those taxpayers tax declaration pursuant to § 38k paragraphs 4 and 5 , may request in writing of the annual settlement of advances and the tax advantages of the latter taxpayers , not later than 15 February following the end of the tax period. Annual settlement of prepayments and tax payer does not benefit the taxpayer made ​​or is required to file a tax return .

(2) If the termination of the taxpayer without any legal successor, the taxpayer may apply for annual clearing of tax advances and benefits the local tax office by 15 February following the end of the tax period.

(3) The taxpayer shall undertake an annual account of the advances and tax relief only on the basis of documents for the previous tax year from all the tax payers of wages paid or charged, deducted advance tax on such income, provided monthly tax credit under § 35ba and 35c and paid monthly tax bonuses. Taxpayer’s annual accounting advances and tax relief does not, if the taxpayer fails to submit these documents by 15 taxpayers February following the end of the tax period.

(4 ) Calculation of tax and annual settlement of prepayments and tax benefits need taxpayer by 15 March following the tax period of all wages paid to the taxpayer or cleared by all payers gradually , including wages billed or paid by the taxpayer taxpayers retrospectively when the taxpayer for them has ceased the activity that generated the income from employment . For taxpayers who claim tax credit , performs taxpayer tax and annual settlement of prepayments and tax advantages under the conditions laid down in § 35 subsection 6 to 9

(5 ) A taxpayer who does not apply the tax advantage , tax payer return as an overpayment of annual settlement advances the positive difference between advance tax and tax deducted , net of discounts for the tax payers of personal income tax by 31 March after the end of the tax year , if the total amount of the overpayment more than CZK 50 . The overpayment is returned from the annual account of advances reduce taxpayer contributions nearest advances to the tax until the end of the tax year , or request a refund of their tax administration , in which case the tax authority treats this amount as an overpayment. Any arrears of annual settlement advances the taxpayer shrink .

 

§ 38i

Repair of personal income from employment withholding form of advances

 

(1) taxpayer that has been withheld in advance is higher than specified, or which was paid monthly tax bonus lower than should be, it will return the difference to the taxpayer if the expired deadline for settlement of income tax from dependent activities for the taxable period . The amount repaid to the reserve or the additional amount paid on a monthly tax bonus will reduce taxpayer advances the next tax levy.

( 2 ) A taxpayer who has been hit by higher tax than is specified, or who has paid the tax bonus is lower than it should have , it returns the taxpayer’s refund the difference if three years have elapsed from the deadline for filing income tax bill from employment. The taxpayer is obliged to return soon and this difference may then file an additional tax bill of employment income . About the refund of the difference will reduce taxpayer nearest outlet advances to the tax . Otherwise, the difference to the returns on a tax return or an amended tax return filed by the taxpayer.

(3) the taxpayer who has been hit by a deposit of less than the specified, or which was paid monthly tax bonus higher than should be, the taxpayer may deduct the difference to the wages, if not expired deadline for settlement of income tax from dependent activity this tax season. The additional amount collected in advance or monthly tax bonus will increase the taxpayer’s immediate payment of advance tax.

(4 ) After the deadline for filing income tax bill from employment is obliged to pay the amount due on the tax or undue amount of the tax bonus , together with interest for late payment on the basis of

1. a) additional tax bill of employment income filed taxpayer if the amount owed tax or overpaid amount on the tax bonus was established

1) the fault of the taxpayer, or

2) the fault of the taxpayer in the cases provided for in paragraph 6,

b ) the tax or additional tax return filed by the taxpayer if the amount owed tax or overpaid amount on the tax bonus arose through the fault of the taxpayer , except in cases where the taxpayer is required to file an additional tax bill on income from employment.

(5 ) The amount owed tax or undue amount of the tax bonus , which was the fault of the tax payer , the payer may withhold payroll tax payer, if two years have elapsed from the deadline for filing income tax bill from employment. A taxpayer who has not been carried annual settlement of prepayments and tax benefits , the taxpayer after filing income tax bill from employment in this period shrink the amount owed on the backup or the amount overpaid tax on a monthly bonus , even if the taxpayer podal for the relevant tax period tax returns.

(6 ) Where the amount of tax owed ​​or overpaid amount on the tax bonus arose through the fault of the taxpayer , the taxpayer

1. a) collide in agreement with the taxpayer pay the amount of the taxpayer together with interest on overdue payments if the taxpayer has not expired for the tax assessment period, and is obliged to charge additional taxes on income from employment and pay that amount, or
2. b) notify the tax until the end of the month following the month in which it found, while the tax shall submit the documents necessary to recover the resulting difference, does not fulfill these obligations, it shall submit a supplementary statement of income tax from dependent activity and the amount pay.

 

§ 38j

Obligations of payers of personal income

from employment

 

(1) Taxpayers are required to keep for taxpayers with income under § 6 payroll sheets, recap on withheld tax advances and tax deducted under a special tax rate for each calendar month and for the entire tax year.

(2) Wage sheet for tax purposes must include

1. a) the taxpayer’s name and past ,
2. b) identification number, and taxpayer referred to in § 2, paragraph 3 date of birth, passport number or other documentary proof of identity, country code of residence and, where that State had given a personal identification number,
3. c) the domicile, and the taxpayer referred to in § 2, paragraph 3 of residence in the State of residence,

d ) the name and ID number of the person to whom the taxpayer claims a tax credit under § 35ba a tax benefit and the amount of the non-taxable amounts of the tax base pursuant to § 15 , the amounts of tax relief under § 35ba a tax advantage with the reasons for their recognition ,

1. e) the date of entry into the taxpayer’s employment,
2. f) for each calendar month

1) cleared a total of wages, regardless of whether they are paid in cash or in kind,

2) the amount exempt from the total wages accounted referred to in paragraph 1,

3) the basis for calculating the advance tax or tax at special rates

4) the calculated advance payment or tax withheld by a special tax rate,

5) monthly tax credit under § 35ba and reduced the monthly advance tax credit under § 35ba,

6) monthly tax benefit, the monthly tax credit under § 35c, monthly tax deposit bonus and reduced the monthly tax credit under § 35ba and 35c,

7) actually withholding payment.

The data in Sections 3 and 4 shall be in accordance with the method of calculating tax deposits or calculation of the specific tax rate on income from employment.

g ) The sum of the taxable period referred to in subparagraph f ) and total monthly tax bonuses .

(3) At the request of the taxpayer, the taxpayer shall for the period for which the wages paid or accounted for, issued within ten days of the request document summary information contained in the payroll sheets, which are decisive for the calculation of taxes, taxes, advances and to provide a tax credit under § 35ba and tax advantages. A copy of the document issued by the taxpayer retained.

(4 ) A taxpayer who in a taxation year paid or posted as income from employment , it must make its local tax bill tax on personal income from employment withholding form of advances (hereinafter referred to as ” the settlement of tax on income from employment ” ) .

(5) The taxpayer is obliged to submit tax settlement taxes on income from employment within two months after the calendar year if the taxpayer submits the bill electronically, the deadline for the 20th of March.

(6 ) A taxpayer who in a taxation year paid or posted as income from business chargeable to in § 2, paragraph 3 , has the duty to file income tax bill from employment electronically. This obligation does a taxpayer who is a natural person and in which the number of such taxpayer during the tax year do not exceed in total 10 persons.

(7) The deadline for filing income tax bill from employment can not be extended.

(8) The taxpayer stated in the notes to the accounts of the income tax from dependent activity

1. a) the number of employees on 1 December tax reporting period in accordance with their place of work in the village mentioned in the contract,
2. b) a summary containing summary data recorded on the payroll tax leaves the reporting period that are crucial for the calculation of taxable wages, taxes and advance payments broken down by individual taxpayers listed in § 2, paragraph 3,
3. c) Statement of additional repairs to advance tax and tax and tax bonus repairs.

(9) Obligation to charge income tax from dependent activities, including annexes, the taxpayer, even if it during the tax year incurred the obligation to pay the total tax withheld advances, due to grant the tax credits under § 35ba or tax advantage.

(10 ) Taxpayers are obliged to wage sheet indicating the amount of premiums withheld or paid on retirement savings, social security contributions and state employment policy and public health insurance, which is in accordance with special regulations 21) of their income from employment required to pay the taxpayer and the taxpayer who is subject to compulsory foreign insurance of the same kind, taxpayer contributions to the foreign insurance , and for each calendar month and in total for the entire tax year.

 

§ 38k

Claiming tax exemptions from the tax base of personal income

from employment , tax relief pursuant to § 35ba a tax advantage

 

(1) The taxpayer is required to prove facts relevant taxpayer to make the monthly tax credit under § 35ba and a monthly tax benefit in the calculation of advances by the end of the calendar month in which such circumstances occurred. The documents submitted by the taxpayer shall take into account beginning with the calendar month following the month in which these taxpayers actually demonstrated, starting no earlier than the calendar month in the beginning were decisive for the recognition of a tax credit under § 35ba or tax relief are met, sign- If the taxpayer at the same time a declaration under paragraph 4 or these facts have already signed a statement indicating the same time. The submitted documents attesting to the fact that the taxpayer or dependent child is a student or a student consistently preparing for a future career in the prescribed course of study or training, but the taxpayer has already taken into account from the calendar month in which these taxpayers actually demonstrated. Staff members met the deadline, if the taxpayer proves these facts within 30 days of starting work.

(2) is born however, if the taxpayer has a child, the taxpayer shall take into account this fact already in the calendar month in which they were born, if he proves his birth taxpayer taxpayers within thirty days after birth.

(3) If the taxpayer receives for the same calendar month salary simultaneously or sequentially from more taxpayers into account the monthly tax credit under § 35ba and monthly tax benefit is only one taxpayer, in which the taxpayer is entitled to apply under paragraph 1 and sign a declaration under paragraph 4

(4) The taxpayer collides advance under § 38h paragraph 4, taking into account the monthly tax credit under § 35ba and monthly tax relief signed by the taxpayer within thirty days after entry into employment and annually by 15 February at the relevant accounting year a statement about

1. a) what are the facts given by him for the tax credit under § 35ba or. when and how they changed
2. b) that simultaneously for the same tax year or for the same calendar month of the taxable period does not apply to claim the tax credit under § 35ba by another taxpayer, and that while at the same period of the calendar year for other payer signed statement to the tax
3. c) what factors are given by him to grant tax relief for a dependent child (§ 35c), or when and how they have changed and the case of adult learners child to receive a disability pension for the disability of the third degree,
4. d) at the same time for the same tax period or for the same calendar month of the reporting period does not apply the tax credit for a dependent child of another taxpayer and the tax credit for a dependent child the same thing for the same tax period or for the same calendar month of the reporting period does not apply any other person
5. e) that the first January tax period does not receive a pension from a pension or from a foreign mandatory insurance of the same type.

(5) The taxpayer, in which the taxpayer has signed a declaration under paragraph 4 shall calculate the tax, annual accounts and advances of the concession and at the same time take into account the non-taxable amounts from the tax base § 15 and to a tax credit under § 35ba subsection 1 point. b) an employee benefit and for the immediately previous tax year, signed by the taxpayer before 15 February during this period a written statement that

1. a) they did not receive in the last tax year in addition to wages from one payer or multiple payers gradually by including additional wages paid or cleared by taxpayers at a time when they are already ceased the activity that generated the income from employment , income taxable withheld at special rate taxes except income which is not subject to tax or exempt from tax, other income subject to tax on personal income higher than 6000 CZK ,

b ) whether he received in the previous tax period gradually from other taxpayers , including wages paid or subsequently cleared by taxpayers at a time when they are already ceased the activity that generated the income from operations , excluding income taxable at special rate withholding tax in addition to income and that are not subject to tax or exempt from tax , income subject to tax on personal income from employment , and in which month is receiving ,

c ) that the wife ( husband) living together in one household to which (whom ) applies a tax credit under § 35ba paragraph 1, point . b ) not ( not ) in the last tax year the personal income of more than a year of 68 000 CZK ,

d ) what value provided free benefits under § 15 paragraph 1 ,

e ) what amount was paid in the previous tax year loan interest from savings, a mortgage loan or any other loan granted in connection with these loans the bank or building society and used to finance housing needs in accordance with § 15 paragraph 3 and 4,

1) whether and in what amount of the loan applied at the same time another person is entitled to deduct interest on the tax base,

2) that the subject housing needs set out in § 15, paragraph 3, which applies to the deduction of interest on the credit provided is used in accordance with § 15 paragraph 4,

3 ) the amount of interest which reduces the tax base pursuant to § 15 paragraph 3 and 4 , in the aggregate for all participants in the loan agreements with the taxpayer living in a shared household data does not exceed the previous tax year 300,000 CZK ,

1. f) what amount paid contributions to their pension, supplementary retirement savings or pension insurance according to § 15 paragraph 5,
2. g) in what amount the insurance paid for his private life insurance according to § 15 paragraph 6,
3. h) in which the amount paid as a member of trade unions in the previous tax year membership dues in accordance with § 15 para 7,
4. i) what amount paid in reimbursement for verifying test results of further education according to § 15

(6) A taxpayer may sign a declaration under paragraph 4 of the same period of the calendar year, only one taxpayer,

(7 ) If the taxpayer does not prove decisive for the monthly tax relief under § 35ba or monthly tax relief under § 35d or not sign if a declaration under paragraph 4 by the deadline, they take account of the payer from the month following the month in which these relevant facts taxpayer demonstrates and simultaneously sign a declaration under paragraph 4 Additionally, take into account the payer of the foregoing, during the annual settlement of advances , even if if it was a tax on personal income from employment withheld under a special tax rate , if the taxpayer proves decisive factor for granting tax relief under § 35ba or a tax credit no later than February 15 of the year following the expiration of the tax period and signed by the same time in this period the tax declaration referred to in paragraphs 4 and 5

(8) If during the year to change the facts decisive for the calculation of tax advances and tax or to change the conditions for granting a tax credit under § 35ba and tax relief, the taxpayer is obliged to notify them in writing (eg by changing the declaration) taxpayers by the last day of the calendar month in which the change occurred. The taxpayer filed a change in the wage sheet.

 

§ 38 l

Method of proving entitlement to the deduction of tax-free

tax base, tax abatements under § 35ba and tax relief

personal income tax from dependent activities by the taxpayer

 

(1) The right to enjoys tax payer proves taxpayers

1. a) confirmation of the recipient gratuitous performance or his legal representative or organizer of a public collection of the amount and purpose of gratuitous benefits,

b ) the credit agreement and annual confirmation building societies on the amount of interest paid during the past year of building savings loan or any other loan provided by the building society in connection with a loan from a building society or bank confirmation of the amount of interest paid during the previous calendar year mortgage loan and reduced the state contribution , or from another loan granted by the relevant bank in connection with a mortgage loan,

1. c) In the case of credit granted for the purposes specified in § 15 paragraph 3 point. a) the building permit or a notice of construction and after completion of leaf extract of ownership,
2. d) In the case of credit granted for the purposes set out in § 15 paragraph 3 point. b) and c) an extract from the deed and in case of credit granted for the purchase of land after 4 years from the time the credit contract or building permit construction of the announcement,

e ) in the case of credit granted for the purposes set out in § 15 paragraph 3 point . e ) a copy of the certificate of ownership , if it is a residential building , house or unit that does not include commercial space in ownership or rental agreement , if it is a flat or a unit that does not include commercial space, leased , or document permanent residence , if it is a flat in use

1. f) In the case of credit granted for the purposes specified in § 15 paragraph 3 point. d) and g), confirming a legal entity that is a member or member,

g ) in the case of credit granted for the purposes set out in § 15 paragraph 3 point . f ) an extract from the property , if it is a residential building , house or unit that does not include commercial space on the property , the legal entity or confirmation of membership , if the subject of the settlement of interest or investment in the right use of the dwelling ,

h ) agreement on pension insurance with state contribution , agreement on supplementary pension savings , pension insurance contract or confirmation of pension institutions on the taxpayer’s participation in supplementary pension insurance and pension companies annually confirmation or institution pension insurance contributions paid by the taxpayer on his pension insurance with state contribution supplemental retirement savings or pension insurance for the previous tax year ,

1. i) contracts for the private life insurance or a fuse under the law regulating the insurance contract and an annual confirmation of insurance premiums paid by the taxpayer on his private life insurance in the previous tax year or to pay a proportional part of the single premium attributable to the previous tax year ,

j ) confirmation of the trade unions on the amount of the membership fee paid in the previous tax year ,

1. k) confirmation of the amount of the consideration paid for the test to verify the results of further education under the law regulating verification and recognition of further education , in the case of a person with severe disabilities , confirmation or decision of a social security disability that was recognized in the third degree , and in the case of a disabled person , a certificate or a decision of a social security disability that was recognized in the first or second degree or a decision of the Labour Office of the Czech Republic , it was recognized handicapped.

(2) The right to grant the tax credit under § 35ba in determining taxes or payments showing taxpayer taxpayers

1. a) a document proving the identity of the wife (husband), applies if the tax credit under § 35ba subsection 1 point. b) and ZTP / P, if the wife (husband), holds,
2. b) a decision on a disability pension and proof of payment of annual income, applying the tax credit under § 35ba subsection 1 point. c) or d) because it receives a disability pension for disability the first or second-degree disability pension or disability for third degree
3. c) confirmation by the tax payer’s place of residence that the taxpayer receives a pension from another pension scheme 43), in which one of the conditions of the grant is that it is invalid in the third degree, or that he ceased to invalidity pension disability for the first, second or third degree because of overlapping entitlement to payment of disability pension and retirement pension, or if the taxpayer is disabled in the third grade, but his application for disability pension for a third-degree disability was dismissed for reasons other than because it is not disability in the third degree,
4. d) ZTP / P, if the taxpayer is the holder and apply the tax credit under § 35ba subsection 1 point. e)
5. e) confirmation of the school that is constantly preparing for future employment or study of the prescribed training, applies if the tax credit under § 35ba subsection 1 point. f).

(3) Entitlement to tax relief when setting tax advances or taxpayer proves the taxpayer

1. a) an official document proving the identity of the child ( their own , adopted child or care that replaces the care of parents , a spouse and grandchildren )
2. b) the presentation of ZTP / P, if the dependent child of the holder
3. c) if both spouses are employed, a certificate from the employer’s wife (husband) that qualify for tax relief does not apply while the other spouse,

d ) confirmation of the school , the adult child living with the taxpayer in a shared household data is systematically preparing for a future career or study prescribed training,

e ) confirmation of the tax authority responsible for the place of residence of the taxpayer that the taxpayer nourishes together with household adult child until you reach 26 years of age who is not receiving a disability pension for third grade and can not be systematically prepare for future occupation or gainful employment for illness or injury, or because of long-term unfavorable health condition is unable to perform gainful activity .

(4) If the taxpayer or adult child, to which the taxpayer is claiming tax benefits, studying at school or college abroad, are entitled to tax relief under § 35ba subsection 1 point. f) or a tax advantage in determining the taxpayer proves advance or at the taxpayer’s tax certificate of study issued by a foreign school for a certain period and in accordance with special legislation on state social support of 130) by the Ministry of Education, Youth and Sports that such a study at the school abroad is to be equated study at secondary or high schools in the Czech Republic.

(5) If you have changed the facts decisive for the granting of tax allowances according to § 15, the tax credit under § 35ba or tax relief, the taxpayer shall submit new documents proving the validity of the claim of deduction.

 

§ 38m

Tax return income tax

for the tax period

 

(1 ) The taxpayer is required to file a tax return income tax.

( 2 ) If the tax period shorter than one year , a tax return within the period and conditions for filing the tax return for the tax period that is at least 12 months.

 

§ 38 mA

Tax return from income tax for the period

for which a tax return

 

(1 ) The taxpayer is required tax return on corporate income can file for a period

1. a) preceding the vesting date of the merger or transfer of assets or the division of business corporations , for which it has not yet filed a tax return , unless this decisive day, the first day of the calendar year or fiscal year ,

b ) prior to the date of entry of the change of legal form of a limited partnership to another business corporation and change of legal form joint stock company or a limited liability company or cooperative to a public company or a limited partnership , for which a tax return has not been filed ,

c ) preceding a change in the tax period of the calendar year to year , or vice versa , or a change in the definition of the previous marketing year , has not yet been during this period the tax return is filed ,

d ) preceding the date of transfer of the registered office of the company or a European cooperative society registered in the Commercial Register of the Czech Republic ,

e ) the decisive day of the date of registration of the transformation in the Commercial Register for dissolving or dispensing business or corporation for its part that is the legal successor to the tax payer of income tax, which is tax resident and who is not at the date of registration of the transformation in the Commercial Register permanent establishment in the Czech Republic ,

f ) preceding the date of registration of the transformation of the company in the commercial register by the receiving partner for the merging of the taxpayer , which is a commercial company in the case of transfer of assets of the company to a shareholder who is a natural person and has not yet been during this period of tax returns filed .

( 2 ) The return referred to in paragraph 1 shall be made no later than three months from the end of the month in which it falls

1. a) by a corporation business day decisions of the Supreme body of a corporation by merger, transfer of assets or division of a business corporation, if that day is later vesting date of the merger , transfer of assets or division , if not the decisive date of the merger or transfer of assets to associate or distribution business corporation on the first day of the calendar year or fiscal year ,

b ) the date which is the last day of the period for which the return is made, unless pursuant to a) set another day.

( 3 ) The filing of a tax return for the period under paragraph 2 . a) is not fulfilled its obligation to file a tax return for the taxable period , if there is no entry conversion business corporations in the Commercial Register.

 

§ 38 megabytes

Exemptions from the requirement to file a tax return

corporate income tax

 

The tax return is not required to submit

1. a) public benefit taxpayers if

1 ) the only income that is not subject to tax exempt income or income of which is subject to withholding tax at special rate , and

2 ) is not obliged to apply the procedure according to § 23 paragraph 3 point . a) in paragraph 9,

b ) unit owners if the only income that is not subject to tax exempt income or income of which is subject to withholding tax at special rate ,

c ) a public company,

d ) the merging or dividing business corporations for the period from the effective date of conversion to the conversion of the entry in the Commercial Register, unless stated otherwise .

 

§ 38mc

Exemption from notification

 

Public benefit the taxpayer and property owner , which resulted in a tax year chargeable on taxable corporate income , are not required to disclose this fact to the tax .

 

§ 38N

Tax loss

 

(1 ) If the expenditure (costs ) as adjusted pursuant to § 23 exceed the income prepared in accordance with § 23, the difference is a tax loss.

(2) In administering the tax loss shall proceed similarly as in the administration of the tax liability, but the tax loss incurred and assessed the taxpayer to dispose of defunct free pass to his successor except as provided in § 23a paragraph 5, point. b) and § 23c paragraph 8. b). Tax losses are being ascertained. In reducing the tax loss shall proceed similarly to the increase in tax liability. When increasing the tax loss shall proceed similarly as in reducing tax liability. Tax loss is rounded up to whole crowns.

(3) The provisions of the preceding paragraphs applies to taxpayers referred to in § 2, unless otherwise stipulated § 5.

(4) The first sentence of paragraph 1 shall apply for determining the tax loss attributable komplementářům limited partnership (general partners).

 

§ 38na

 

(1 ) assessment and remaining tax loss can not be deducted from the tax base under the conditions specified in § 34, paragraph 1 , occurred when the taxpayer a substantial change in the composition of the persons who are directly involved in the capital or control (the ” substantial change ” ) . Changes in the composition of the people means a change to the members of a business corporation or a change in their share capital or control of the taxpayer. A significant change always means acquiring or increasing, which in total covers more than 25 % of the capital or voting rights or changes , thereby giving member business corporations influence. Whether there has been a substantial change is observed in the period for which the tax loss to be applied , comparing this period with the period for which the tax loss , while the period for which the tax loss is definitely composite persons participates directly in equity or control on the last day of the period , and their interests , and the period for which the tax loss to be applied shall be the sum of the changes that have occurred since the last day of the period for which the tax loss to end of the period for which the tax loss to be applied to the acquisition or increase of the share capital or the voting rights of a Member, or which business corporations influence.

(2) For a joint stock company which has issued bearer shares, either in the period for which the tax loss is charged, or the period for which tax is to be exercised or loss in both periods, it is considered that there a substantial change, if the period for which the tax loss to be applied, creating the same activities as in its business operated taxpayer, less than 80% of revenues from own performances and goods charged to income under a special legal regulation 20) compared period for which the tax loss is due. This provision shall not apply if the taxpayer demonstrates to the tax in the taxable period for which a tax loss to be applied, there was no change in the composition of shareholders or a change in its shareholding or control, which in total covers more than 25% of capital or voting rights acquired by an associate or a decisive influence over the tax period for which he was assessed tax loss.

(3) The provisions of paragraph 1 shall not apply if the taxpayer in respect of which a substantial change has occurred, the tax proves that at least 80% of revenues from own performances and goods charged to income under a special legal regulation 20) in the period when there was a substantial change , and in subsequent periods, which is to be applied resulting tax loss for the period prior to significant change was created by the same activities as in its business ran taxpayer in the period for which the tax loss is due.

(4 ) shall expire if in converting taxpayer who has been assessed tax loss , which was in accordance with § 23c paragraph 8 . b ) taken legal successor , the successor in title assumed tax loss deducted from the tax base up to the amount of the tax base attributable to activities performed by the same taxpayer , which was destroyed , and the period for which the tax loss . In the case of conversion division , the company does not cease to demerger , the tax losses assumed under § 23c paragraph 8 . b ) subtract the acquiring company in the distribution of the tax base up to the amount of the tax base attributable to the same action performed by allocating business during the period for which the tax loss . Part of the tax base by first and second sentences are determined by the ratio of sales of own goods and services charged to income under a special legal regulation 20 ) pertaining to the same activity performed by dissolving or dispensing trading companies in the period for which the tax loss , the total sales of products and goods entered in the income statement under a special legal regulation 20) . A similar procedure in the case of tax loss carryforwards , which was the taxpayer referred to in § 17, paragraph 4, which is not in the Czech Republic a permanent establishment .

(5 ) Commercial Corporation, which in transforming the merger or division shall not cease subtract the tax loss , which had been charged before conversion and was transferred to the acquiring corporation in the business division , up to the amount of the tax base attributable to the same activities performed during the , for which the tax loss . Part of the tax base under the first sentence shall be determined on the basis of the ratio of sales of own goods and services charged to income under a special legal regulation 20) attributable to activities performed by the same taxpayer who does not expire during the period for which the tax loss , the total sales for own goods and services booked as income under a special legal regulation 20) .

(6 ) Upon transfer of the plant can be part of a tax loss or tax loss , assessed the transferring company and taken in accordance with § 23a paragraph 5, point . b ) subtract from the tax base of the receiving company in each period up to the amount of the tax base provided by the host company of the activities carried out through the transferred business establishment that has been transferred through the business establishment exercised during the period for which the applicable tax loss . The amount of the tax base under the first sentence shall be determined by the receiving company on the basis of the ratio of sales of own goods and services charged to income under a special legal regulation 20 ) pertaining to the same activity carried out by transferring the business during the period for which the tax loss , the total sales of products and goods entered in the income statement under a special legal regulation 20) . A similar procedure in the case of tax loss carryforwards , which was the taxpayer referred to in § 17, paragraph 4, which is not in the Czech Republic a permanent establishment .

(7 ) If a taxpayer has doubts whether the conditions set out in paragraphs 1-6 , the tax administrator may request a binding ruling on whether the tax loss can be deductable from the tax base . The request for a decision on a binding assessment of the taxpayer is obliged to provide

1. a) name, legal form and registered office of legal entity, tax identification number, if assigned;
2. b) a summary of all revenues from own performances and goods in the breakdown according to activities performed by the taxpayer, whose tax loss was achieved by the period for which the tax loss to be claimed as a deductible item from the tax base, charged, or in which it occurred,
3. c) a summary of all revenues from own performances and goods in the breakdown according to activities performed by the taxpayer who claims a tax loss, achieved in the period for which the tax loss to be claimed as a deductible item from the tax base,
4. d) a draft statement the binding assessment of whether the tax loss may be claimed as an item of deduction from the tax base.

(8 ) If the decision is binding on the assessment of the taxpayer received after the deadline for filing the tax return , the taxpayer may apply a deductible item in accordance with § 34 paragraph 1 in additional tax returns.

(9) In pursuit of the same activities in accordance with paragraphs 2 to 6 in the period for which the tax loss to be applied, and the period for which levied the tax loss, is considered to be the case when the period for which the tax loss was assessed, there for all expenditures (costs) in order to assure and maintain income, but these revenues were recognized when the period for which the tax loss to be applied.

(10) In the cases referred to in paragraphs 4 to 6 shall not apply the provisions of paragraphs 1 to 3

(11) The period referred to in paragraphs 1 to 6 and 9 is the taxable period and the period for which the tax return.

 

 

§ 38nb

The decision to grant exemption of income from royalties

charges and interest on debt financial instruments

 

(1 ) A taxpayer who qualifies for exemption pursuant to § 19 paragraph 1 point . zj ) and exp ) , ask your local tax office for a decision on the grant of exemption of income from royalties and interest on debt financial instruments . The application may also be submitted via the payer , but the decision of the tax administrator shall always locally relevant taxpayer .

(2) Required elements of the application for a decision granting the exemption are

1. a) a certificate of tax residency of the recipient of the royalties or interest on debt financial instruments issued by the foreign tax authority ,

b ) information showing that the recipient of the royalties or interest on the debt financial instrument is the beneficial owner

c ) confirmation of the foreign tax that the recipient of the royalties or interest on debt financial instruments subject to any of the taxes referred to in the relevant legislation of the European Communities , 93) that have the same or similar character as the income tax [ § 19 paragraph 3 point . a) Point 3]

d ) information showing that the recipient of the royalties or interest on debt financial instruments take the legal form set out in the relevant legislation of the European Communities , 93)

e ) information demonstrating that the beneficiary is a person paying the royalties or interest on debt financial instruments are related directly through capital and for how long ,

1. f) the legal title for the payment of royalties or interest.

(3) The information contained in the application and its requisites must pay a mandatory minimum period of one year and not older than 3 years. If there is a change that may affect the conditions for exemption pursuant to § 19 paragraph 1 letter. zs) and Ac), the taxpayer is obliged to inform without delay the payer and its local tax.

(4) The tax administrator shall, upon request, the mandatory requirements defined in paragraph 2, issue a decision granting the exemption, subject to the conditions specified in § 19 paragraph 1 letter. zs) and Ac) and paragraph 5 and § 23 paragraph 7 The tax authority shall issue a decision within three months from the time the taxpayer has provided all information and evidence necessary to prove that the conditions for exemption are met. The decision is binding on the taxpayer.

(5) The decision to grant exemptions in addition to the basic elements of a decision under special legislation include

1. a) data on which the decision was made,
2. b) the time range of the binding decision, a decision must be issued at least for one tax year and not more than three taxable periods immediately consecutive.

 

§ 38nc

Binding assessment of how a price was

negotiated between related parties

 

(1 ) A taxpayer who agreed price in a business relationship with a person who is against it regarded as connected persons may apply to the local tax office to issue a binding decision on the assessment of whether the way in which it was created price corresponds to the way in which it was a price was negotiated between independent persons in ordinary business relations under the same or similar circumstances (§ 23 paragraph 7 ) (hereinafter referred to as ” authentic assessment rates ” ) .

(2) A taxpayer in the application for the binding of price giving at least

1. a) the name , domicile , residence entrepreneurs , tax identification number , if assigned , all persons involved in the business relationship , for which a request for a decision on a binding assessment rates, including taxpayers listed in § 2 and § 3 17, paragraph 4, the persons to whom there is no tax liability on income derived from sources in the Czech Republic (hereinafter referred to as ” the person concerned “)
2. b) a description of the organizational structure, which are part of the person concerned, even outside the Czech Republic,
3. c) a description of the business stakeholders,
4. d) a description of a business relationship for which a request for a binding ruling prices
5. e) the tax period in which to assess the binding prices apply,
6. f) a description and documentation of how the price was created, including all data relating to the business case, the data will be known in future, shall be placed, from which the estimated values ​​based on these data,
7. g) a draft decision on a binding statement of price.

( 3) The application for the issue of the price of authentic assessment tax administrator decides on which the application was filed. If the business relationship more people involved that have a tax liability on income derived from sources in the Czech Republic and this obligation manage different tax administrator , the decision to issue a binding ruling price of the tax administrator ‘s superior closest senior tax administrators of the tax administrators and authentic assessment prices for these effective tax administration . The relevant tax authorities and other interested parties with the decision delivered note . If there are any grounds for revocation of a binding assessment rates under a special law , decides to revoke the tax authority , which issued on application of any interested person or on the initiative of the tax administrator .

(4) the binding of price may also be issued to a legal entity whose establishment is expected. An application under paragraph 2 is authorized to submit it for another person, if a legal person founded, for which prices are authentic assessment sought sufficiently identified. The binding of price requests such other person local tax revenues from the anticipated headquarters founded by legal entities. Identification of the founded legal persons must also be stated in the verdict of the binding of price. The beneficiary of this decision, the applicant and is effective for determining the tax liability of legal entities founded, and the date of its creation.

 

§ 38o

repealed by Law No. 241/2013 Coll .

 

§ 38p

 

(1) A higher amount of deductible items pursuant to § 34 and items reducing the tax base pursuant to § 20 paragraph 7 and 8 may apply taxpayer or his legal successor only in the additional tax return income tax to a higher tax liability or tax liability, which does not deviate from the last known tax liability, and only at a level that the difference between the newly established tax base reduced by the following items rounded to whole down and the tax base reduced by the deductions under § 34 and items reducing the tax base pursuant to § 20 paragraph 7 and 8, rounded down to whole, from which the tax was lawfully assessed (additionally assessed) is at least CZK 1 000, unless specified otherwise in this Act.

(2) higher amounts of deductible items pursuant to § 34, of tax allowances according to § 15 paragraph 1 or higher amounts of inventories applied gradually and receivables are included in the tax base pursuant to § 23 paragraph 14 may apply the taxpayer or his legal successor only in the additional Tax returns for personal income to higher tax liability or tax liability, which does not deviate from the last known tax liability, and only at a level that the difference between the newly established tax base reduced by the following items rounded down to whole hundreds and tax base reduced by the deductions under § 34, of tax allowances according to § 15 paragraph 1 and applied higher amounts of inventories and receivables gradually included into tax base pursuant to § 23 paragraph 14, rounded down to whole hundreds, of which the tax was finally assessed (additionally assessed) is at least CZK 100. If the taxpayer may apply deductible items pursuant to § 34 subsection 4, 6 to 8 in accordance with § 34a, paragraph 3, the provisions of this paragraph shall not apply.

 

• 38 trailer

 

(1 ) If an investment incentive in the form of tax relief , the period for assessing tax for the tax year in which it was entitled to a discount , and for all the tax period for which you can apply this discount ends at the same time , the period for assessing tax for the tax period in which the deadline for claiming the tax credit .

( 2 ) If you can claim a tax loss or part of the tax years following the tax period in which the loss arose , deductable from the tax base , the period for assessing tax for the taxable period in which the loss arose , and for all tax periods for which those tax losses or part of , ends at the same time period for assessing tax for the last tax year for which a tax loss or part of . Similarly, advances in the application of the loss after the transfer of the business establishment , merger of companies or divisions of the company.

( 3) The period for assessing tax on the grounds that the conditions for applying the consideration under a finance lease fixed assets such expenses shall run from the end of the calendar year in which it was first possible to verify compliance with these statutory conditions.

(4) The provisions of paragraphs 2 and 3 shall apply to all taxpayers regardless of whether they have been granted investment incentives under a special legal regulation 67).

 

 

§ 38s

 

If you choose or obligation to withhold tax including advances for taxes withheld under a special tax rate or tax withheld by the taxpayer to the taxpayer on income from activities not equal to the taxpayer met , even retrospectively , the basis for calculating the amounts collected or withheld including advance tax amount from which to select the left or beat the amount that the taxpayer was actually paid by the taxpayer , the taxpayer with income under § 6 plus the compulsory insurance according to § 6 section 13 .

 

§ 38 t

 

(1) Insurance companies are required to communicate their locally competent tax or tax of the relevant taxpayer ‘s cash payment of premiums or the payment of insurance benefits, within 30 days after implementation of this payment, if

1. a) if the income replacement indemnity or income that is taxable
2. b) payment by a natural person
3. c) the amount paid exceeds CZK 25 000,
4. d) the amounts paid and tax withheld was
5. e) it is not exempt from income tax (§ 4).

(2) Taxpayers referred to in § 2, paragraph 2 and § 17 paragraph 3 of taxpayers and permanent establishments referred to in paragraph 3 § 2 and § 17 paragraph 4 located in the Czech Republic are obliged to immediately notify their local competent tax contract is concluded with the taxpayer referred to in § 2 § 3 or 17, paragraph 4, under which it may cause a permanent establishment (§ 22 paragraph 2).

( 3 ) The obligation to notify the tax administration authorities have the Customs Administration of the Czech Republic , in the case of donations of movable property abroad or from abroad .

 

§ 38U

 

(1 ) Additional tax claim tax liability is lower because the appeal donation to distressed served until the end of the month following the month in which the gift was given back , or was paid the usual price .

( 2 ) The tax may be established by the end of the year following the year in which the additional tax claims filed , regardless of whether the deadline has passed for the determination of the tax.

 

 

 

PART FIVE

REGISTRATION

 

• 39

Registration duty payer of the income tax of individuals

 

(1) A taxpayer of the income tax of natural persons referred to in § 2, paragraph 2 is obliged to submit an application for registration to tax personal income in the tax within 15 days from the date on which

1. a) started to operate, which is the source of income from self-employment , or

b ) received income from self-employment .

(2) A taxpayer of the income tax of natural persons referred to in § 2, paragraph 3 shall submit an application for registration under paragraph 1 if

1. a) in the Czech Republic started to perform the activity referred to in paragraph 1 letter. a);
2. b) income received under paragraph 1 point. b) from sources in the Czech Republic.

(3) A taxpayer of the income tax of natural persons referred to in § 2, paragraph 3 shall submit an application for registration to tax personal income in the tax within 15 days from the date on which

1. a) he has in the Czech Republic a permanent establishment or
2. b) has obtained a permit or license to practice is a source of income issued by the domestic public authority.

(4) A taxpayer tax personal income is not required to submit an application for registration if only receives income

1. a) which are not subject to tax
2. b) they are exempt or
3. c) from which the tax is withheld at special rates.

 

• 39a

Registration duty of income tax payers

corporate

 

(1) A taxpayer of the income tax of legal persons listed in § 17 paragraph 3 shall submit an application for registration to tax corporate income at the tax office within 15 days of its formation.

(2) A taxpayer of the income tax of legal persons listed in § 17, paragraph 4, which was established in the Czech Republic permanent establishment shall file an application for registration to tax corporate income at the tax office within 15 days from the date of the establishment.

(3) A taxpayer of the income tax of legal entities referred to in § 17 paragraph 4 shall submit an application for registration to tax corporate income within 15 days from the date on which

1. a) began to practice in the Czech Republic, which is a source of income,
2. b) received income from sources in the Czech Republic,
3. c) received or received permission to undertake an activity that is a source of income issued by the domestic public authority.

(4 ) public benefit taxpayers and owners are required to submit an application for registration to tax corporate income at the tax office within 15 days from the day they begin to operate, which is a source of income , or begins to receive income.

(5 ) an income tax of legal entities referred to in § 17, paragraph 4 , public benefit taxpayers and owners are not required to file an application for registration if adopted only income

1. a) which are not subject to tax
2. b) they are exempt or
3. c) from which the tax is withheld at special rates.

 

• 39b

Registration duty to the taxpayer

 

(1) The taxpayer must file an application for registration of income tax of natural or legal persons with the competent tax authority within 8 days from the date on which he was obliged to carry out this statutory acts of the taxpayer.

(2) The period referred to in paragraph 1, the taxpayer must also submit an application for cash payers. When you register cash payers taxpayers to designate a person who is authorized to act on behalf of the Treasury on behalf of payers.

 

 

 

PART SIX

 

• 39c
• 39c – § 39o

Notice shall take effect in accordance with Act No. 458/2011 Coll. on January 1, 2015

 

 

 

PART SEVEN

POWERS OF THE GOVERNMENT AND THE MINISTRY OF FINANCE

 

• 39p

Powers of Government

 

After the declaration of state emergency or war the government may for the duration of the state of emergency or war, by Regulation, to the extent necessary to provide emergency or war budget

1. a) an adjustment in tax rates, but less than 5 percentage points,
2. b) exempt from

1) income tax revenue from the service of the armed forces and security forces and emergency services income of employees for work in these folders,

2 ) taxes on corporate income tax armed forces, armed security forces and emergency services .

 

• 39q

The powers of the Ministry of Finance

 

Ministry of Finance may, in relation to foreign

1. a) take measures to ensure reciprocity or retaliation in order to mutually compensate for taxation
2. b) take measures to remove hardness and irregularity
3. c) decide in doubtful cases, the tax residency of the taxpayer, the tax position in respect of taxpayers located or residing abroad or taxpayers sent abroad for work or the taxpayers mentioned in § 2, paragraph 2, who had at least 10 years of residence abroad and their resulting income from sources abroad.

 

 

 

PART EIGHT

TRANSITIONAL AND FINAL PROVISIONS

 

§ 40

 

(1) For the derivation and tax liability for 1992 and prior years and the taxation of wages cleared to December 1992 inclusive shall apply to existing regulations.

(2) The taxation of income taxes on personal income is deducted from the tax base also the proportion of the loss of business or other gainful activity pursuant to § 28 paragraph 5 of Act No. 389/1990 Coll. Income tax population.

( 3 ) Exemption of income from the operation of small hydro, wind , solar and geothermal energy and biogas plants exempt from income population , provided for by the legislation in force before the entry into force of this Act , shall remain in force until such time as the which such income exemption applies; occurs during the operation of small hydroelectric power plants , of which the income tax , to cross the border 200,000 kWh of energy per year are subject to tax only the income from the energy produced in excess of this limit. If you were under Act No. 145/1961 Coll . , The income tax of the population, according to Act No. 389/1990 Coll . , The income tax of the population , exempt income from the operation of these devices may no longer be exempt revenue again according to § 4 paragraph 1, point . e ) .

(4) The provisions of § 36 paragraph 2 point. a) point 8 and point. c) shall not apply to the proportion of interest and other earnings on deposits in savings books and certificates of deposits and deposits them on an equal footing built, including interest from savings accounts to be paid on these deposits to 31 December 1992. Not also the proportion of the tax base relating to income pursuant to § 8 paragraph 1 point. f) determined by the ratio of the insurance contract before the entry into force of this Act to December 31, 1992 to the total time after the conclusion of an insurance contract until the insurance benefits will provide for the first time.

(5) Act No. 389/1990 Coll. Tax incomes, applies even after the entry into force of this Act to defer paying taxes raised pursuant to § 28 paragraph 7 of Act No. 389/1990 Coll. and depreciation of fixed assets, which before the entry into force of this Act, the taxpayer has already depreciated according to § 28 paragraph 4 of Act No. 389/1990 Coll. After two years from the end of the year in which the depreciation applied for the first time, a similar procedure provided for in paragraph 7 with the exception of fixed assets whose book value is less than CZK 10 000 and included directly into expenses (costs). If the specified assets (fixed assets) for the technical evaluation, it increases the cost of depreciation have been carried out (entry price). In the event that during the removal of the depreciable base vehicle (fixed assets), can be as expense (cost) to apply depreciation at half rate.

(6) The exemptions, reliefs and exemptions granted pursuant to § 22 paragraph 3 of Act No. 76/1952 Coll. Payroll tax, as amended, § 16, paragraph 2 of Law No. 36/1965 Coll. Tax Income from literary and artistic activities, as amended, and § 27 of Act No. 389/1990 Coll. tax incomes, expire on the date of this Act.

(7) For fiscal year 1993, the transition to a depreciation of tangible assets and intangible assets under this Act shall proceed as follows:

1. a) tangible fixed assets are included in depreciation groups according to Annex 1 to this Act,

b ) for the straight-line input price ( § 29) means the price of which were made before the first depreciation January 1993 in accordance with special regulations,

1. c) for fixed assets already depreciated by 31 December 1992 for the year 1993 calculates depreciation according to the column “Depreciation in future years’ table in § 31 paragraph 1,
2. d) apply the acquired intangible assets depreciated as intangible assets at 31 December 1992, the taxpayer doodepsat, and evenly, but not later than five years after the start of depreciation.

(8) In the case of finance leases, lease, which were negotiated before 1 January 1993, when depreciation applies Decree No. 586/1990 Coll. depreciation of fixed assets, until the expiry of the leases. The same procedure also works investment depreciation paid by the lessee in the leased building object.

(9) For depreciation differences between starting price and the price achieved on auction will be used at the end of the amortization of the Federal Ministry of Finance of 38) after the entry into force of this Act.

(10) For capital assets being depreciated before the entry into force of this Act that the acquisition price was CZK 10 000 and less residual value may include the full cost (expenditure) in 1993, or may continue in the same way as depreciation of tangible assets (paragraph 7).

(11) In the case of finance leases, lease, that were negotiated prior to January 1, 1993, to assess the inclusion of rent to income (expenditure) apply the provisions of § 24 paragraph 4

(12) Workings operated before January 1, 1993 can be depreciated as a complete set of uniform annual rate of 4% of the input price file.

(13) The provisions of § 25 point. w) does not apply to tax year 1993.

(14) For tax year 1993 taxpayer revenue generated neúčtujícímu double-entry accounting no later than 15 days after the end of 1992, which economically related to the previous tax year are considered taxable income the 1993rd In considering spending a similar procedure.

(15) The amounts that have already been taxed at the same taxpayer under this Act [§ 23 subsection 4 letter. d)], for tax year 1993, and consider the amount taxed under the rules applicable to the end of 1992.

(16) For income from deposits and savings deposits leaves assimilated, made before the entry into force of this Act shall apply to existing regulations.

(17) Business reward under § 7 para 2 and 3 of Act No. 389/1990 Coll. Tax incomes, as amended by Act No. 578/1991 Coll. Accounted for as an expense in 1992 and paid in 1993 an income under § 10

(18) Compensation for loss of earnings due under the Labor Code for the period from January 1, 1993, which is paid after that date is exempt from this tax.

(19) The provisions of § 25 point. k) does not apply to corporate housing economy until the abolition of price control rents.

(20 ) For budgetary and contributory organizations and municipalities are in the tax year 1993 is also subject to tax income from operations , as defined in the statute or the foundation deed as a main activity and if they do not meet the criteria in § 18 paragraph 3 , if the taxpayer is not treated as a economic activity and are demonstrably taken into account for the tax year in respect of the financial budget of the founder or the municipal budget.

(21) Cancelled

(22) The provisions of § 35 paragraph 3 shall not apply to tax year 1994.

(23) Amounts charged to income, 20) associated with the release of provisions created an expense before the entry into force of this Act that are not in accordance with § 24 paragraph 1 point. i) expenses (costs) to generate, assure and maintain income, are included in the tax base.

(24) Exception in relation to the insurance referred to in § 36 paragraph 2 point. a) paragraph 8 shall not apply for tax year 1994.

 

 

§ 41

 

Shall be repealed:

1) Act No. 76/1952 Coll. Payroll tax, as amended by Decree No. 43/1953 Coll. Decree No. 112/1953 Coll. Act No. 71/1957 Coll., Act No. 101/1964 Coll. Act No. 90/1968 Coll. and Act No. 578/1991 Coll.

2) § 8 of Act No. 88/1952 Coll. Material security of the armed forces,

3) Act No. 36/1965 Coll. Tax on income from literary and artistic activities, as amended by Act No. 160/1968 Coll. and Act No. 578/1991 Coll.

4) § 51 of Act No. 100/1970 Coll. Service of members of the National Security Corps

5) Act No. 172/1988 Coll. Agricultural tax, as amended by Act No. 157/1989 Coll., Act No. 574/1990 Coll. and Act No. 578/1991 Coll.

6) Act No. 156/1989 Coll. Levies to the state budget, as amended by Act No. 574/1990 Coll. and Act No. 578/1991 Coll.

7) Act No. 157/1989 Coll. On Income Tax, as amended by Act No. 108/1990 Coll., Act No. 574/1990 Coll. and Act No. 578/1991 Coll.

8) Act No. 389/1990 Coll. Tax incomes, as amended by Act No. 578/1991 Coll.

9) Government of the Czech Socialist Republic No. 207/1989 Coll. On the implementation of conscription of profit under the Financial Plan

10) Czech Republic Government Regulation No. 554/1991 Coll. Some relief from income tax on incomes and tax breaks for start-up self-employed farmers,

11) Decree of the Federal Ministry of Finance, Ministry of Finance of the Czech Socialist Republic and the Ministry of Finance of the Slovak Socialist Republic No. 161/1976 Coll. Implementing the law on tax on wages, as amended by Decree No. 14/1982 Coll. Decree No. 86 / 1984 Coll. Decree No. 311/1990 Coll. Decree No. 72/1991 Coll., Act No. 578/1991 Coll. and Decree No. 49/1992 Coll.

12) Decree of the Ministry of Finance No. 184/1968 Coll., To implement the Law on Income Tax of literary and artistic activities, as amended by Decree No. 151/1980 Coll. Decree No. 14/1982 Coll. Decree No. 86 / 1984 Coll. and Decree No. 7/1991 Coll.

13) Federal Ministry of Finance Decree No. 215/1988 Coll. Implementing the Act on Agricultural Tax, as amended by Decree No. 559/1990 Coll.

14) Federal Ministry of Finance Decree No. 192/1989 Coll. Implementing the Act on levies to the state budget

15) Federal Ministry of Finance Decree No. 193/1989 Coll. Implementing the Income Tax Act, as amended by Decree No. 214/1990 Coll.

16) Federal Ministry of Finance Decree No. 211/1989 Coll. Financing of certain facilities of national consumption and some activities

17) Federal Ministry of Finance Decree No. 586/1990 Coll. Depreciation of fixed assets, as amended by Decree No. 345/1991 Coll.

18) yield the Ministry of Finance of the Czech Socialist Republic No. 153/39 337/71 on the submission of the discount cards for dependents for tax on income from literary and artistic activity and remission of missed deadlines, registered in the amount of 1/1972 Coll.

19) yield the Ministry of Finance of the Czech Socialist Republic No. 153/20 148/1972 establishing the rule “3% tax on income from literary and artistic activity – the procedure for submission of confirmation”, registered in the amount of 26/1972 Coll.

20) yield the Ministry of Finance of the Czech Socialist Republic No. 153/15 101/1974 on Income Tax of literary and artistic activities with annual incomes under 25 thousand. CSK, registered in the amount of 14/1974 Coll.

21) yield the Ministry of Finance of the Czech Socialist Republic No. 153/25 508/1974 on the procedure for submission of the certificate in the 3% tax on income from literary and artistic activities in the amount of registered 3/1975 Coll.

22) Federal Ministry of Finance decree No. VI/1-7 718/1976 on the recognition of the exceptional people who experienced an increase in pensions under Act No. 121/1975 Coll. On Social Security as dependents for tax purposes of wages, the amount registered in 10/1976 Coll.

23) Federal Ministry of Finance decree No. VI/1-2 017/77 on the taxation of wages paid to entities domiciled abroad for work performed in Czechoslovakia to persons who reside there only temporarily, the amount registered in 9/1977 Coll.

24) Federal Ministry of Finance decree No. VI/1-27 067/77 on the assessment of the economic security provided by the learners to study at a cyclical high schools for working in the payroll tax, registered in the amount of 1/1978 Coll.

25) Federal Ministry of Finance decree No. VI/1-8 762/78, “Bonuses given the awards for scientific, technical, artistic, journalistic and other activities; tax on wages”, registered in the amount of 15/1978 Coll.

26) Federal Ministry of Finance decree No. VI/1-26 711/1978 on the taxation of allowances paid to staff recruitment in the context of the implementation of rationalization and organizational measures, the amount registered in 5/1979 Coll.

27) Federal Ministry of Finance decree No. VI/1-4 537/79 – “Tax assessment value of meals and accommodation provided by the staff of the pioneer camps”, registered in the amount of 11/1979 Coll.

28) Federal Ministry of Finance decree No. VI/1-421/1981 on the taxation of severance paid to miners, registered in the amount of 10/1981 Coll.

29) Federal Ministry of Finance decree No. VI/1-584/82 to increase their own income limits for the recognition of persons dependent on the yield exceptional recognition of individuals for whom increased pension under Act No. 121/1975 Coll. on social security as a dependent for tax purposes of wages, the amount registered in 8/1982 Coll.

30) Federal Ministry of Finance decree No. VI/1-12 836/82 on the provision of payroll tax rebates for adult children who become totally disabled before the age applicable to the end of compulsory schooling, registered in the amount of 3/1983 Coll .,

31) Federal Ministry of Finance decree No. VI/1-13 318/82 on the taxation of fees for photographic work performed under contracts for work performed outside employment, registered in the amount of 3/1983 Coll.

32) Federal Ministry of Finance decree No. V/1-3 776/83 on the taxation of severance pay provided by the miners, the amount registered in 14/1983 Coll.

33) Federal Ministry of Finance decree No. V/1-21 317/84 on recognition of exceptional resistance participants are widows and parents of participant resistance, which increased pension under Act No. 108/1984 Coll. Increase in some low pensions and other changes in Social Security as dependents for purposes of the payroll tax, the amount registered in 3/1985 Coll.

34) Federal Ministry of Finance decree No. V/1-21 171/84 on the tax assessment of foreign citizens employed in the Czechoslovak organizations on the basis of intergovernmental agreements, the amount registered in 4/1985 Coll.

35) Federal Ministry of Finance decree No. V/1-1 895/85 on the tax assessment of gross margins for the use of cooperative housing provided to farm workers organization, registered in the amount of 8/1985 Coll.

36) Federal Ministry of Finance decree No. V/1-13 669/85 on the taxation of fees for collection and collection of biological material from the human organism for the production of serums, vaccines and drugs and the removal of organs for transplantation, the amount registered in 26 / 1985 Coll.

37) § 7 paragraph 8 of the Federal Ministry of Finance Decree No. III/3-10 780/86 and yield of Treasury CSR No. 122/11 735/86 on the granting of allowances to cover the use of cooperative apartments in a limited territory along the western boundary of the Czechoslovak Socialist Republic, the amount registered in 16/1986 Coll.

38) Federal Ministry of Finance decree No. V/1-7 393/87 dated May 15, 1987 for the remission of the consequences of delayed presentation of the card on the number of dependents for the purposes of the payroll tax, the amount registered in 16/1987 Coll.

39) Federal Ministry of Finance decree No. V/1-5 614/88 dated 29 April 1988 on tax assessment of foreign citizens in Czechoslovakia. organizations registered in the amount of 12/1988 Coll.

40) Federal Ministry of Finance decree No. II/4-19 752/88 of 8 December 1988, which shall be exempt from payroll tax in kind remuneration paid to workers in the field of civil defense and military training, the amount registered in 47/1988 Coll.

41) Federal Ministry of Finance decree No. j.II/4-22 067/89 of 29 December 1989 on the tax assessment experts, travel expenses for expert opinions on the price of buildings, land, permanent crops and payments for the establishment of a right of personal use property, registered in the amount of 40/1989 Coll.

42) Federal Ministry of Finance decree No. j.II/1-18 039/1989, Treasury prices and wages, CSR No. 152/16 309/1989 and Ministry of Finance, prices and wages SSR No. 71 / 1 644/1989 on the definition of eligible financial administrations and national committees to authorize relief on agricultural tax and penalties, the amount registered in 36/1989 Coll.

43) Federal Ministry of Finance decree No. j.II/1-18 795/89, Treasury prices and wages, CSR No. 152/23 286/89 and Treasury prices and wages SSR No. 72 / 2220/89 on the definition of financial management and authorization of the National Committee to authorize the payment of relief on profits, income tax and penalties, the amount registered in 40/1989 Coll.

 

§ 42

Efficiency

 

This Act comes into force on 1 January 1993.

 

 

Uhde v.r.

 

 

1) Act No. 151/1997 Coll. On valuation and amending certain Acts (the valuation).

1c) Article 37, paragraph 1 and Articles 39 and 41 of the Convention on Human Rights and Fundamental Freedoms, published under No. 209/1992 Coll., As amended by Protocol No. 11 to the Convention on Human Rights and Fundamental Freedoms, published under No . 243/1998 Coll.

2) Eg. Act No. 403/1990 Coll. mitigation of certain property injustices, as amended,

Act No. 119/1990 Coll. on Judicial Rehabilitation, as amended,

Act No. 87/1991 Coll. on extrajudicial rehabilitations, as amended,

Act No. 229/1991 Coll. regulate the ownership of land and other agricultural property, as amended,

Act No. 42/1992 Coll. of property relations and the settlement of property claims in cooperatives, as amended.

3) Act No. 221/1999 Coll. On Professional Soldiers, as amended by Act No. 155/2000 Coll., Act No. 129/2002 Coll. and Act No. 254/2002 Coll.

Act No. 361/2003 Coll. Service of members of security forces.

3) Act No. 220/1999 Coll. On the basic or alternative service and military exercises on certain conditions of soldiers in an ambush, as amended by Act No. 128/2002 Coll.

4) Act No. 96/1993 Coll., Building savings and state aid construction savings and the amendment Act No. 586/1992 Coll. The Income Tax Act, as amended by Act No. 35/1993 Coll.

4c) For example Act No. 13/1997 Coll. On roads, as amended.

4e) repealed by Act No. 261/2007 Coll.

4f) Framework Agreement between the Government of the Czech Republic and the European Commission on Czech Republic’s participation in the program help the European Community, published in the Collection of Laws under No. 207/1997 Coll.

4h) Act No. 198/2002 Coll. On Volunteer Service and amending certain Acts (Act on Volunteer Service), as amended by Act No 436/2004 Coll.

4j) Act No. 108/2006 Coll. On social services.

5) For example, the third part of the seventh head of the Labor Code.

5b) Act No. 262/2006 Coll. Labour Code.

5c) § 189 paragraph 1 point. c) or paragraph 2 of the Labour Code.

6) § 158 Commercial Code.

6a) Decree No. 114/2002 Coll. Fund for cultural and social needs, as amended by Decree No. 510/2002 Coll.

6b) § 139 of Act No. 361/2003 Coll.

6c) § 66 paragraph 2 of Act No. 361/2003 Coll.

6d) § 7, paragraph 2 of Decree No. 19/1991 Coll. Application of labor and material security of workers in mining long unfit for the work to date.

6e) For example § 11 paragraph 3 of Act No. 143/1992 Coll. On pay and remuneration for work readiness in budgetary and some other organizations and bodies, as amended, § 119 of Act No. 361/2003 Coll. service of members of security forces, as amended.

6g) Eg Act No. 236/1995 Coll. On wages and other factors associated with the position of representatives of state power and some state authorities and judges, as amended, Act No. 201/1997 Coll. On salary and some other requisites prosecutors and amending and supplementing Act No. 143/1992 Coll. on pay and remuneration for work readiness in budgetary and some other organizations and bodies, as amended.

7) § 2e Act No. 252/1997 Coll. Of Agriculture, as amended by Act No. 85/2004 Coll.

9a) Act No. 42/1994 Coll. Pension insurance with state contribution, and changes in certain laws related to its implementation.

9d) Act No. 235/2004 Coll. Value Added Tax, as amended.

12) Act No. 202/1990 Coll. On lotteries and other similar games.

12a) For example, Government Regulation No. 5/2003 Coll. Awards in the field of culture, the Ministry of Culture, as amended by Government Regulation No. 98/2006 Coll., Act No. 130/2002 Coll. On R & D public funds and amending certain related laws (Act on Support of Research and Development), as amended.

13) Act No. 42/1992 Coll., As amended.

14) According to statistics announced by the authorities.

14c) Act No 589/1992 Coll.

14d) § 12 to 15 of Act No. 117/1995 Coll.

14e) Act No. 117/2001 Coll. Public collections and amending certain Acts (Act on public collections).

15b) § 33a of Act No. 229/1991 Coll., As amended.

17e) Act No. 551/1991 Coll. On the General Health Insurance Company of Czech Republic, as amended.

Act No. 280/1992 Coll. Departmental, professional, business and other health insurance, as amended.

19) Eg. Act No. 388/1991 Coll. on the State Environmental Fund of the Czech Republic.

19a) Act No. 182/2006 Coll. On Bankruptcy and Settlement (Insolvency Act), as amended.

19e) § 26 paragraph 8 of Act No. 18/1997 Coll. On the peaceful use of nuclear energy and ionizing radiation (Atomic Act) and amending and supplementing certain laws.

19f) § 40 of Act No. 337/1992 Coll., As amended.

20) Act No. 563/1991 Coll. On Accounting, as amended.

20a) § 1, paragraph 1 of Act No. 591/1992 Coll. The Securities Act, as amended by Act No. 89/1993 Coll.

20b) § 160 Commercial Code.

20d) § 657 et seq. Civil Code.

20h) § 6 to 9 of Decree No. 500/2002 Coll., Implementing certain provisions of Act No. 563/1991 Coll. On Accounting, as amended, for accounting units that are entrepreneurs keeping double-entry accounting.

20i) Decree No. 500/2002 Coll., Implementing certain provisions of Act No. 563/1991 Coll. On Accounting, as amended, for accounting units that are entrepreneurs keeping double-entry accounting. Decree No. 501/2002 Coll., Implementing certain provisions of Act No. 563/1991 Coll. On Accounting, as amended, for entities that are banks and other financial institutions. Decree No. 502/2002 Coll., Implementing certain provisions of Act No. 563/1991 Coll. On Accounting, as amended, for entities that are insurance companies.

21) Act No. 589/1992 Coll., As other laws.

Act No. 592/1992 Coll., As other laws.

21a) § 18 paragraph 2, § 21, 22 and 29 of Act No. 187/2006 Coll. § 5b, paragraph 4 of Act No. 589/1992 Coll. On social security and state employment policy, as amended.

22a) Act No. 593/1992 Coll. Reserves to determine the income tax base, as amended.

22b) Article. In Act No. 149/1995 Coll., As amended by Act No. 248/1995 Coll.

22c), § 69 of the Commercial Code.

23) § 18a and § 35a of Act No. 20/1966 Coll. On Public Health Care, as amended by Act No. 548/1991 Coll.

23b) § 176 paragraph 1 point. a) Labour Code.

24) Act No. 133/1985 Coll. On Fire Protection, as amended.

25a) Act No. 360/2004 Coll. On the European Economic Interest Grouping (EEIG) and amending Act No. 513/1991 Coll. Commercial Code, as amended, and Act No. 586/1992 Coll. On Income Tax, as amended (the Act on European Economic Interest Grouping).

26i) Act No. 182/2006 Coll. On Bankruptcy and Settlement (Insolvency Act), as amended.

26J) Act No. 26/2000 Coll. Public auction.

26k) Act No. 120/2001 Coll. On court executors and execution activities (Execution Act) and amending other Acts.

28c) Act No. 13/1993 Coll. Customs Act.

29a) Act No. 427/1990 Coll. On transfers of property to state some things to other legal or natural persons, as amended.

Law No. 92/1991 Coll. On the transfer of state property to other persons, as amended.

29b) for example. Act No. 44/1988 Coll. on the protection and utilization of mineral resources (Mining Act), as amended.

30a) § 761, paragraph 1 of the Commercial Code.

Federal Ministry of Finance Decree No. 119/1988 Coll. On the management of national assets.

31) § 25 paragraph 4 of Act No. 563/1991 Coll.

31c) Act No 92/1991 Coll., As amended.

Act No. 172/1991 Coll. Transfer some things from the Czech Republic to Municipalities, as amended.

32a) § 445 Commercial Code.

33) § 67 of Act No. 435/2004 Coll.

35) § 144 and § 208 of Act No. 513/1991 Coll., As amended.

35a) Act No. 530/1990 Coll. Bonds, as amended.

35f) Council Regulation (EC) No 2157/2001 of 8 October 2001 on the European Company Statute (SE).

Act No. 627/2004 Coll. On European society.

35 g) Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE).

38) Communication on the implementation of the valuation, accounting and depreciation things get a legal and natural persons in their transfer from the state, published in the Financial Bulletin No. 9/1991.

39) Government Regulation No. 567/2006 Coll. On the minimum wage, on the minimum guaranteed wage levels, the definition of difficult working environment and the amount of the premium for work in difficult working environments.

39b) § 67 paragraph 4 of Act No 337/1992 Coll., As amended.

39f) § 3 of Act No. 219/2000 Coll. Property of the Czech Republic and its representation in legal matters.

39 g) § 21 of Act No. 280/2009 Coll. Tax code.

40) § 67 paragraph 3 of Act No. 337/1992 Coll., As amended.

41a) for example. § 40, 41, 43, 44 and 68 of Act No. 337/1992 Coll., As amended.

41b) § 41 paragraph 1 (last sentence) Act No. 337/1992 Coll., As amended.

41c) Act No 328/1991 Coll. On Bankruptcy and Settlement, as amended.

43) Act No. 155/1995 Coll., On pension insurance.

47a) For example, § 192 to 194 of the Labour Code, § 34, paragraph 4 of Act No. 236/1995 Coll. On wages and other factors associated with the duties of state power representatives and certain state bodies, judges and members of the European Parliament, as amended regulations, § 73, paragraph 4 of Act No. 128/2000 Coll., on Municipalities (Municipal Establishment), as amended, § 48 paragraph 3 of Act No. 129/2000 Coll. on regions (regional government), in amended, § 53, paragraph 4 of Act No. 131/2000 Coll. on the City of Prague, as amended.

47b) § 192 paragraph 2 of the Labour Code.

48) Act No. 83/1990 Coll. On association of citizens.

49) § 64 paragraph 6 of Act No 337/1992 Coll. On taxes and fees, as amended.

50) § 17 paragraph 3 of Act No 589/1992 Coll. On social security and state employment policy, as amended.

54) § 1 of Act No. 21/1992 Coll. On Banks, as amended.

56) § 2 of Act No. 96/1993 Coll.

63) § 76 et seq. Act No. 50/1976 Coll. § 119 et seq. Act No. 183/2006 Coll. Zoning and Building Code (Building Act).

64) § 57b of Act No. 133/1985 Coll. On Fire Protection, as amended by Act No. 163/1998 Coll.

65) Art. 5 Constitutional Act No. 110/1998 Coll. Security of the Czech Republic.

66) § 8, paragraph 3, § 9, paragraph 3 and § 9b paragraph 2 of Act No. 328/1991 Coll. On Bankruptcy and Settlement, as amended.

67) Act No. 72/2000 Coll. On investment incentives and amending certain Acts (Act on Investment Incentives).

69) § 69b of Act No. 513/1991 Coll., Commercial Code, as amended

78) Decree No. 102/1995 Coll. On the approval of technical competence and technical conditions of operation of road vehicles on the road, as amended.

79) Act No. 151/2000 Coll. On Telecommunications and on amendment to other laws.

80) § 81 of Act No. 435/2004 Coll. Employment.

82) § 18 et seq. Labour Code.

82a) Act No. 179/2006 Coll. On verification and recognition of further education and amending certain Acts (Act on the recognition of further education).

85) § 14 of Act No. 458/2000 Coll. On business conditions and the state administration in energy sectors and amending certain acts (Energy Act).

90) § 17 paragraph 2 of Act No. 155/1995 Coll., On pension insurance.

91) § 17 paragraph 4 of Act No. 155/1995 Coll.

93) Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation of parent companies and subsidiaries of different Member States, as amended by Directive 2003/123/EC and Council Directive 2006/98/EC.

Council Directive of 19 2009/133/ES October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of an SE or SCE between Member States (codified version).

Council Directive 2003/49/EC of 3 June 2003 on the common system of taxation applicable to interest and royalty payments between associated companies of different Member States, as amended by Directive 2004/66/EC, Council Directive 2004/76/EC and Council Directive 2006/98/EC.

95) Act No. 591/1992 Coll. The Securities Act, as amended.

99) The Czech Statistical Office No. 321/2003 Coll. To implement Classification of Constructions CC-CZ.

103) Name = semantic specification of item names for CPA purposes of the definition of tangible and intangible assets (such as the deletion of “parts”, “installation”, “repair and maintenance”) and the modified text spelling more content sections, categories and subcategories of the CPA – better expressing higher levels of specific content and the CPA classification. – With dominant use textace CPA).

104) Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, as amended by Directive 2004/66/EC, Council Decision 2004/587/EC and Council Directive 2006/98/EC.

105) Act No. 253/2000 Coll. On international assistance in tax administration.

106) Act No. 676/2004 Coll. Concerning the compulsory labeling of spirits and amending Act No. 586/1992 Coll. On Income Tax, as amended.

106) § 1 of Act No. 273/1993 Coll., On certain conditions of production, distribution and archiving of audiovisual works, the amendment of certain laws and certain other regulations, as amended by Act No. 121/2000 Coll.

109) Act No. 21/1992 Coll. On Banks, as amended.

Law No. 6/1993 Coll. On the Czech National Bank, as amended.

110) § 78 paragraph 1 point. c) Labour Code.

110a) § 88 paragraph 4 of the Labour Code.

111) § 111 of the Labour Code.

Government Regulation No. 303/1995 Coll. On minimum wage, as amended.

112) Act No. 79/1997 Coll. Pharmaceuticals and amending and supplementing some related Acts, as amended.

114) Act No. 123/2000 Coll. On medical devices, as amended.

117) Act No. 256/2000 Coll. On the State Agricultural Intervention Fund and Amending Certain Other Acts (Act on the State Agricultural Intervention Fund), as amended, and regulations implementing it.

121) § 37h paragraph 1 point. c), § 37n and 37o of Act No. 185/2001 Coll. on waste and amending some other Acts, as amended.

122) Government Regulation No. 178/2001 Coll. On the health conditions of workers at work, as amended.

124) Act No. 248/2000 Coll., On regional development, as amended.

125) Act No. 427/1990 Coll. On transfers of property to state some things to other legal or natural persons, as amended.

Act No. 500/1990 Coll. Competence of the Czech Republic in matters of state to transfer ownership of certain things to other legal or natural persons, as amended.

Act No. 178/2005 Coll., Repealing the National Property Fund of the Czech Republic and the Ministry of Finance in the privatization of property of the Czech Republic (Act on the abolition of the National Property Fund), as amended.

126) EC Regulation No. 1606/2002 of the European Parliament and the Council of 19 July 2002 on the use of International Accounting Standards.

127) Act No. 182/2006 Coll. On Bankruptcy and Settlement (Insolvency Act), as amended.

128) Act No. 634/1992 Coll. On Consumer Protection, as amended.

Act No. 110/1997 Coll. On foodstuffs and tobacco products and amending some related Acts, as amended.

130) § 12 paragraph 1 point. c) Act No. 117/1995 Coll. on state social support, as amended.

131) Act No. 125/2008 Coll. On the transformation of commercial companies and cooperatives.

132) For example § 230 of the Labour Code.

133) Act No. 435/2004 Coll. Employment.

136) Council Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, self-employed persons and their families moving within the Community.

Council Regulation (EC) No 859/2003 extending the provisions of Regulation (EEC) No 1408/71 and Regulation (EEC) No 574/72 to nationals of third countries to which these provisions apply not only because of their nationality.

137 ) Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation of parent companies and subsidiaries of different Member States.

Council Directive of 19 2009/133/ES October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of an SE or SCE between Member States (codified version).

Council Directive 2003/49/EC of 3 June 2003 on the common system of taxation applicable to interest and royalty payments between associated companies of different Member States, as amended by Directive 2004/66/EC, Council Directive 2004/76/EC and Council Directive 2006/98/EC. Council Directive 2003/48 of 3 June 2003 on taxation of savings income in the form of interest payments, as amended by Directive 2004/66/EC, Council Decision 2004/587/EC and Council Directive 2006/98/EC.

138) Act No. 236/1995 Coll. On wages and other factors associated with the duties of state power representatives and certain state bodies, judges and members of the European Parliament, as amended.

 

 

 

 

Annex No. 1 to Act No. 586/1992 Coll .

 

Classification of fixed assets in depreciation groups

 

		Depreciation GROUP 1
Item +)	CZ-CPA + + )	Name + + + +)
(1-1)	01) 4	Only: cattle breeding
(1-2)	01) 4	Only: cattle breeding
(1-3)	01) 43.10	Only: donkeys, mules and hinnies for breeding and breeding
(1-4)	01) 45.11	Only: sheep breeding and breeding
(1-5)	01) 45.12	Only: goat breeding and breeding
(1-6)	01) 46.10	Only: breeding pigs
(1-7)	01) 46.10	Only: breeding pigs
(1-8)	01) 47.13	Only: breeding flocks of geese
(1-9)	01) 47.13	Only: goose breeding flocks
(1-10)	22) 29.25	Plastic office or school supplies
(1-11)	23) 19.23	Laboratory glassware , glass for medical and pharmaceutical purposes; glass ampule
(1-12)	23) 44.11	Ceramic wares for laboratory , chemical or other technical uses, of porcelain
(1-13)	23) 91.11	Millstones , grindstones, grinding wheels and the like , and parts thereof , without frameworks , of natural stone , of agglomerated natural or artificial abrasives, or of ceramics
(1-14)	25 ) 73	Tools if not covered by another heading of this Annex
(1-15)	26) 20	Computers and peripherals
(1-16)	26) 30.11	Transmission apparatus incorporating reception apparatus civil radios if not covered by another heading of this Annex
(1-17)	26) 30.12	Transmission apparatus not incorporating reception apparatus if not covered by another heading of this Annex
(1-18)	26) 30.13	Television cameras
(1-19)	26 ) 30.2	Electrical apparatus for line telephony and telegraphy ; videophones incl . mobile phones
(1-20)	26) 40.44	Reception apparatus for radio-telephony or radio-telegraphy nec
(1-21)	26) 51	Measuring, checking, testing , navigating and other equipment and if not covered by another heading of this Annex
(1-22)	27) 90.11	Only: mixing audio devices for recording and sound mixing (mixers, etc.)
(1-23)	28) 23	Office machinery and equipment, except computers and peripheral equipment
(1-24)	28) 24	Hand-held power tools
(1-25)	28) 30.34	Manure spreaders and fertilizer distributors
(1-26)	28) 30.60	Machinery for projecting, dispersing or spraying liquids or powders for agriculture or horticulture
(1-27)	28) 30.70	Self-loading or unloading trailers for agricultural purposes
(1-28)	28) 30.86	Machinery for agriculture , horticulture , forestry , poultry- keeping or bee nec
(1-29)	28) 99.39	Jen: tire balancing equipment
(1-30)	29) 10.52	Vehicles for traveling on snow, golf cars and the like , with engines
(1-31)	30) 20.33	Jen: mining trucks rail
(1-32)	30) 92.10	Bicycles and other cycles , not motorized
(1-33)	32) 50.21	Jen: breathing apparatus
(1-34)	32) 99.11	Protective headgear and other safety products
(1-35)	32) 99.53	Instruments, apparatus and models designed for demonstrational purposes
(1-36)	32) 99.55	Artificial flowers, foliage and fruit
		Depreciation 2
Item +)	CZ-CPA + + )	Name + + + +)
	CZ-CC + + +)
(2-1)	01) 43.10	Horses and other equines , live, unless listed in another item of this Annex
(2-2)	13) 92.2	Other made-up textile articles
(2-3)	13) 93.1	Carpets and rugs
(2-4)	13) 94.1	Just: ropes and netting
(2-5)	13) 96.16	Textile products and articles for technical uses (including wicks, gas mantles , hose piping , transmission or conveyor belts , bolting cloth and straining cloth )
(2-6)	15 ) 12.1	Luggage, handbags and the like , other articles of leather
(2-7)	16) 23.20	Prefabricated buildings of wood
(2-8)	22) 23.20	Prefabricated buildings of plastics
(2-9)	22) 29	Other plastic products unless listed in another item of this Annex
(2-10)	25 ) 11.23	Just: the construction of scaffolding and formwork
(2-11)	25 ) 40.12	Revolvers , pistols , non-military firearms and similar devices
(2-12)	25 ) 71.1	Cutlery
(2-13)	25 ) 72.1	Locks and hinges
(2-14)	25 ) 73.60	Just: tools for hot forming machine
(2-15)	25 ) 91	Steel drums and similar containers
(2-16)	25 ) 92	Small metal packaging
(2-17)	25 ) 93.1	Wire products, chain and springs
(2-18)	26) 20.17	Monitors and projectors, principally used in an automatic data processing
(2-19)	26 ) 30.1	Jen: transmission apparatus for radio- broadcasting or television
(2-20)	26) 30.40	Aerials and aerial reflectors of all kind and parts , parts broadcasting of radio and television equipment and television cameras
(2-21)	26 ) 30.5	Alarms burglar or fire alarms and similar apparatus
(2-22)	26) 40	Consumer Electronics
(2-23)	26) 51.3	Jen: Precision, drawing and marking instruments and instruments for measuring length
(2-24)	26) 52	Watches and clocks
(2-25)	26) 60.1	Irradiation, electromedical and electrotherapeutic equipment
(2-26)	26) 70	Optical instruments and photographic equipment
(2-27)	27) 11.31	Jen: electric generating sets : Generating sets with compression -ignition internal combustion engine up to 2.5 MW of electrical power
(2-28)	27) 11.32	Only: Generating sets with spark-ignition internal combustion engines and generating sets and other up to 2.5 MW of electrical power
(2-29)	27) 12.31	Boards and other bases, equipped with electrical switching or protecting electrical circuits , for a voltage < = 1 000 V
(2-30)	27) 2	Batteries and accumulators
(2-31)	27) 31.12	Optical fibers and optical fiber bundles ; optical fiber cables ( except those made up of individually sheathed fibers )
(2-32)	27 ) 40	Electric lighting equipment
(2-33)	28) 25.20	Fans (excluding table, floor , wall, window, ceiling or roof )
(2-34)	27) 52	Non-electric domestic appliances
(2-35)	27) 90	Other electrical equipment unless listed in another item of this Annex
(2-36)	28) 11.11	Outboard motors for marine propulsion
(2-37)	28) 12	Jen: hydraulic assembly
(2-38)	28 ) 13.1	Pumps for liquids , liquid elevators
(2-39)	28) 13.21	Jen: laboratory pumps
(2-40)	28 ) 21.1	Jen: laboratory furnaces and ovens
(2-41)	28) 22.14	Only: cranes (designed for construction)
(2-42)	28) 22.15	Fork-lift trucks, other trucks , tractors used on railway station
(2-43)	28) 24	Hand-held power tools
(2-44)	28) 25.11	Jen: laboratory instruments and equipment for vaporization and liquefaction of gases , autoclaves
(2-45)	28) 25.13	Cooling and freezing equipment and heat pumps (except household type equipment)
(2-46)	28) 29.11	Jen: laboratory , distilling and rectifying plant
(2-47)	28) 29.12	Referred to as: production and operation of equipment and filtration equipment for water treatment capacity of up to 2000 pe
(2-48)	28 ) 29.2	Jen: Machinery for cleaning, filling , packing or wrapping bottles or other containers, fire extinguishers , spray guns, blasting machines steam or sand
(2-49)	28 ) 29.3	Industrial, household and other instruments and devices for weighing and measuring
(2-50)	28) 29.41	Centrifuges nec
(2-51)	28) 29.42	Calendering or other rolling machines (excluding machines for metals or glass )
(2-52)	28) 29.43	Vending
(2-53)	28) 29.50	Dishwashers industrial character
(2-54)	28) 29.60	Machinery and equipment for the treatment of materials by a process involving a change of temperature , nec
(2-55)	28) 30	Agricultural and forestry machinery unless listed in another item of this Annex
(2-56)	28 ) 4th	Metal forming machinery and machine tools
(2-57)	28 ) 9	Other machines for special purposes unless listed in another item of this Annex
(2-58)	28) 96.10	Machines for processing rubber , plastics or for the manufacture of products from these materials
(2-59)	28) 99.1	Machinery for Paper, printing and bookbinding
(2-60)	28) 99.20	Machines and apparatus used solely or principally for the manufacture of semiconductor boules or wafers , semiconductor devices , electronic integrated circuits or flat panel displays
(2-61)	28) 99.31	Dryers for wood, paper pulp , paper and paperboard, industrial drying equipment nec
(2-62)	28) 99.32	Roundabouts, swings, shooting galleries and other fairground amusements
(2-63)	29 ) 10.2	automobiles
(2-64)	29 ) 10.30	Motor vehicles for the transport of ten or more persons
(2-65)	29 ) 10.4	Motor vehicles trucks
(2-66)	29) 10.5	Motor vehicles for special purposes unless listed in another item of this Annex
(2-67)	29 ) 20.2	Trailers and semi-trailers , containers
	29) 31.22	Starter motors and dual purpose starter- generators ; other generators and other equipment
(2-68)	29) 31.22	Starter motors and dual purpose starter- generators ; other generators and other equipment
(2-69)	30) 12	Pleasure and sporting boats
(2-70)	30) 30	Jen: aircraft and spacecraft ( balloons , airships , satellites ) unless listed in another item of this Annex
(2-71)	30) 91.1	Motorcycles and sidecars
(2-72)	30) 92.20	Invalid carriages, excluding parts and accessories
(2-73)	30) 99.10	Other transport equipment nec
(2-74)	31) 0	Furniture
(2-75)	32) 2	Musical instruments
(2-76)	32) 3	Sporting Goods
(2-77)	32 ) 40.4	Other games
(2-78)	32 ) 50	Medical and dental instruments and supplies unless listed in another item of this Annex
( 2-79	58 ) 11.1	Books in print
(2-80)		Just: signaling and interlocking building plants classified in CZ-CC in section 2
		Depreciation GROUP 3
Item +)	CZ-CPA + + )	Name + + + +)
	CZ-CC + + +)
(3-1)	127113	Greenhouses ( greenhouses ) for plant growing
(3-2)	242061	Construction hop
(3-3)	23) 61.20	Prefabricated buildings of concrete
(3-4)	230341	Jen: Tower Trays chemical companies unless listed in another item of this Annex
(3-5)	25 ) 11.10	Metal prefabricated buildings
(3-6)	25 ) 11.21	Bridges and parts thereof, of iron or steel
(3-7)	25 ) 11.22	Towers and lattice masts of iron or steel
(3-8)	25 ) 11.23	Jen: Other steel or aluminum construction unless listed in another item of this Annex
(3-9)	25 ) 21.12	Central heating boilers , for producing hot water or low pressure steam
(3-10)	25 ) 29.1	Other tanks, reservoirs and containers
(3-11)	25 ) 30	Jen: steam boilers, nuclear reactors and auxiliary equipment for boiler
(3-12)	25 ) 71.15	Swords, cutlasses , bayonets , lances and similar cutting and stabbing weapons
(3-13)	25 ) 99.21	Armoured or reinforced safes, strong- boxes and doors and safe deposit lockers for strong- rooms, cash or safety cabinets or boxes and the like , of base metal
(3-14)	25 ) 99.22	Paper trays, paper , pen stationery , stamp stands and similar office or desk equipment, of base metal, other than office furniture
(3-15)	25 ) 99.24	Statuettes and other ornaments , frames and borders to photos or paintings , mirrors, of base metal
(3-16)	25 ) 99.29	Other articles of base metal nec
(3-17)	27) 11	Electric motors, generators and transformers unless listed in another item of this Annex
(3-18)	27 ) 12th	Electrical distribution and control equipment in addition to a switchboard distribution panels for voltage 1000 V and lower if not covered by another heading of this Annex
(3-19)	27) 90.5	Electrical capacitors
(3-20)	28) 11.12	Spark-ignition engines for marine propulsion , other engines
(3-21)	28 ) 11.13	Compression-ignition reciprocating internal combustion engines
(3-22)	28 ) 11.2	Turbines
( 3-23 )	28 ) 12.1	Hydraulic and pneumatic equipment , excluding parts
(3-24)	28 ) 13.2	Air or vacuum pumps , air or other gas
(3-25)	28 ) 21.1	Furnaces and furnace burners
(3-26)	28) 22.11	Pulley tackle and hoists nec
(3-27)	28) 22.12	Winches moving traffic baskets Pit-head winding gear; winches specially designed for underground use; Other winches , hoists
(3-28)	28) 22.13	Jacks; hoists for raising vehicles
(3-29)	28) 22.14	Derricks , cranes , mobile lifting frames , straddle carriers , gantry lift trucks and crane trucks unless listed in another item of this Annex
(3-30)	28) 22.16	Lifts and skip hoists , escalators and moving walkways
(3-31)	28) 22.17	Pneumatic and other continuous action elevators and conveyors for smooth movement of goods and materials
(3-32)	28) 22.18	Other lifting, handling, loading or unloading machinery
(3-33)	28) 25.11	Heat exchange units and machinery for liquefying air or other gases unless listed in another item of this Annex
(3-34)	28) 25.12	Air conditioning equipment
(3-35)	28) 25.14	Machinery and apparatus for filtering or purifying gases nec
(3-36)	28) 25.20	Fans (excluding table, floor , wall, window, ceiling or roof )
(3-37)	28 ) 29.1	Gas generators , distilling and filtering apparatus unless listed in another item of this Annex
(3-38)	28) 91.11	Converters , ladles , ingot molds and casting machines , rolling mills
(3-39)	28) 92.2	Only: excavators and wheel loaders
(3-40)	28) 95.11	Machinery for paper and paperboard production
(3-41)	30) 11	Ships and vessels
(3-42)	30) 20	Railway locomotives and rolling stock unless listed in another item of this Annex
(3-43)	30) 30	Jen: helicopters CZ- CPA 30.30.31 Aeroplanes and other aircraft of an unladen weight exceeding 15,000 kg in CZ- CPA 30.30.34 spacecraft ( including satellites) and their launchers in CZ- CPA 30.30.40
(3-44)		Perennial crops with fertility period longer than three years
		Depreciation GROUP 4 + + + + +)
Item +)	CZ-CC + + +)	Name + + + +)
(4-1)	1	Jen: building – Made of wood and plastic, unless listed in another item of this Annex – Open pit mines , if not bound to the life of the mine
(4-2)	1, 2	Jen: Fencing
(4-3)	1, 2	Only: external lighting of buildings and structures
(4-4)	125112	Buildings Energy Production
(4-5)	125222	Separate silos
(4-6)	127122	Silos for postharvest processing and storage of grain
(4-7)	212121	Upper rail tracks long – lines
(4-8)	212122	Upper remote railway tracks – the station
(4-9)	212123	Upper rail tracks long – switches
(4-10)	212124	Upper remote railway tracks – plume
(4-11)	212221	Upper rail tracks – metro, tram tracks
(4-12)	212229	Upper rail tracks nec
(4-13)	221	The long-distance pipelines , communication and power , if not covered by another heading of this Annex
(4-14)	222	The management of local pipelines , electric and telecommunication unless listed in another item of this Annex
(4-15)	230	Jen: towers , masts , tower trays in CZ -CC 230141 , 230341 , 230441 if not covered by another heading of this Annex
(4-16)	2302	Construction of power plants ( energy production work ) if not covered by another heading of this Annex
(4-17)	230351	Industrial chimneys chemical companies
(4-18)	230451	Industrial chimneys for other industry
(4-19)	241131	Only: swimming pool (pools) of exposed wood and plastic
(4-20)	242052	Referred to as separate mounds of wood and plastic
(4-21)	242062	Construction of vineyards
(4-22)	–	Jen: entity under the Civil Code in buildings of wood and plastic
		Depreciation 5 + + + + + ) + + + + + + )
Item +)	CZ-CC + + +)	Name + + + +)
(5-1)	1	Buildings unless listed in another item of this Annex
(5-2)	211	Highways, roads, local and special communications unless listed in another item of this Annex
(5-3)	212111	The bottom long rail tracks
(5-4)	212211	The bottom rail tracks and other urban
(5-5)	2130	Areas of airports unless listed in another item of this Annex
(5-6)	2141	Bridges and elevated highways unless listed in another item of this Annex
(5-7)	2142	Tunnels , underpasses and subways unless listed in another item of this Annex
(5-8)	2151	Ports and canals unless listed in another item of this Annex
(5-9)	2152	Water level in particular: dam, dams, hydroelectric plants substructure
(5-10)	2153	Aqueducts , dams for irrigation and drainage
(5-11)	221141	Unsheltered pumping station on long lines
(5-12)	221232	Tanks, reservoirs, sewage treatment plant buildings – land (excluding buildings)
(5-13)	221241	Associated pumping stations, water treatment, water management structures (except buildings)
(5-14)	221279	Underground Construction Water Management nec
(5-15)	222232	Ground water tanks
(5-16)	222251	Pumping wells (wells drilled)
(5-17)	222252	Well not elsewhere specified and water catchments
(5-18)	222253	Fountains, hydrants, fountains
(5-19)	222332	Tanks, reservoirs
(5-20)	222321	Construction of local sewage and wastewater treatment plants (except buildings)
(5-21)	222479	Underground structures for power
(5-22)	230131	Editing raw objects
(5-23)	230132	Objects of building materials
(5-24)	230121	Tracks trackless mountain land for the extraction of raw materials and transport costs
(5-25)	230151	Various road construction for mining production (excluding buildings)
(5-26)	230171	Basics of technological production equipment
(5-27)	230279	Underground power plant construction
(5-28)	230311	Buildings for production and treatment of chemical raw materials (except buildings)
(5-29)	230318	Buildings additional ground for chemical production (excluding buildings)
(5-30)	230349	Industrial buildings nec chemical plants (except buildings)
(5-31)	230411	Construction and heavy metallurgical industries (except buildings)
(5-32)	230418	Building land for additional metallurgical and heavy industry
(5-33)	230449	Industrial buildings for other industries not elsewhere classified (except buildings)
(5-34)	230479	Underground structures for other industry
(5-35)	230471	Basics of technological equipment for other manufacturing industries
(5-36)	241	Buildings for sport and recreation unless listed in another item of this Annex
(5-37)	2420	Other engineering works unless listed in another item of this Annex
(5-38)	230379	Underground construction of chemical plants
(5-39)	–	Units under the Civil Code , unless listed in another item of this Annex
		Depreciation 6 + + + + + ) + + + + + + ) + + + + + + + )
Item +)	CZ-CC + + +)	Name + + + +)
(6-1)	121111	Building hotels and similar accommodation
(6-2)	122	Administrative Buildings
(6-3)	123011	Building a home business if they have a total sales area of ​​more than 2000 m2
(6-4)	123079	Underground shopping centers
(6-5)	1261	Buildings for social and cultural purposes
(6-6)	1262	Museums and libraries
(6-7)	1272	Buildings for worship and religious activities
(6-8)	1273	Historical and cultural monuments

Notes:

+ ) Item code = depreciation groups ( 1-6 ) and serial number.

+ + ) CZ- CPA code = ” Classification CPA ” established by the Czech Statistical Office ( the Czech Statistical Office dated 31 July 2008 on the establishment Classification of Products (CZ – CPA ) for the specific content of the item depreciation charge of the group. Went further said “Name” with regard to brevity in wording defined otherwise , is provided crucial item CZ- CPA .

+ + + ) CZ -CC = Classification of Types of Constructions CZ -CC introduced by the Czech Statistical Office with effect from 1 January 2004.

+ + + + ) Name = Brief designation of property for the purposes specified tangible assets ( eg deletion of the words ” parts” , ” installation”, ” repairs and maintenance” ) with dominant use for texts classification CZ- CPA and CZ -CC . Item Name Annex 1 may also define a narrower set of assets compared to textual code label Classification of production , such as defining the scope of assets in the name of the item listing uvozeným word ” just ” .

+ + + + + ) Is an integral part of homes , buildings and structures ( construction works ) are devices and objects , which, in terms of the works enable the function and the purpose for which it is intended. Such equipment and items must be firmly attached to the building work and can not be removed without impairment of the function and purpose of the works , and are usually part of the overall delivery of the works.

+ + + + + + ) Fencing and exterior lighting network plant and equipment is depreciated separately in depreciation group 4

+ + + + + + + ) Does not apply to buildings and structures of wood and plastic depreciation listed in group 4

 

 

 

Annex 2 to Act No. 586/1992 Coll.

 

How to transition from bookkeeping to tax records in terms of taxes on personal income

 

The transition from bookkeeping to tax records, the following special legislation 20) procedure for the purposes of the Act:

1 ) Receivables and payables in the calendar (economic ) year in which the taxpayer has led accounting, which will be paid in the calendar year in which the taxpayer keeps tax records are excluded from the tax base of the calendar year in which the taxpayer keeps tax records , and it

1. a) debts will increase the tax base ,
2. b) claims will reduce the tax base.

This procedure does not apply to income which is exempted or excluded from the tax base or are not subject to taxes, and expenses are not expenses for achieving, securing and maintaining income.

2) Stocks and valuables in the calendar (economic) year, which led taxpayer accounts, reducing the taxable income in the calendar year in which the taxpayer keeps tax records.

3 ) The account balances accrued in the balance sheet assets and prepayments , except for payment under a finance lease fixed assets with the exception of advances for the purchase of fixed assets as defined in § 26, the taxable amount in the calendar year in which the taxpayer begins keeping tax records, decreases. Account balances accrued as liabilities and advances received tax base in the calendar year in which the taxpayer begins keeping tax records, increase. Balances of provisions for receivables generated by the Reserves Act 22a ) taxable in the calendar year in which the taxpayer begins keeping tax records, increase. Balances estimated liabilities tax base in the calendar year in which the taxpayer begins keeping tax records, increase. Balances estimated receivables tax base in the calendar year in which the taxpayer begins keeping tax records, decreases.

4 ) A similar procedure during the transition from the accounting records of income and expenditure on the part of taxpayers with rental income under § 9th

 

 

 

 

Annex No. 3 to Act No. 586/1992 Coll.

 

How to transition from tax records to keep accounting records in terms of taxes on personal income

 

The transition from the tax records for accounting, is in response to special legislation 20) procedure for the purposes of this Act:

1) The tax base is in the taxable period in which they started keeping, increase the value of inventories and valuables, the value of the advances except advances for fixed assets, the value of claims that were paid in taxable income.

2 ) The tax base is the taxable period in which they were initiated bookkeeping, reduced by the amount of advances received , the value of debts that would have been in the reimbursement expenditure to generate, assure and maintain income.

3 ) A similar procedure during the transition from the records of income and expenditure accounting on the part of taxpayers with rental income under § 9th

If this is the payer of value added tax , means , for the purposes of this procedure a debt value without value added tax , if it was applied a deduction of value added tax , value means the value of assets without value added tax , if it was the payment of taxes on output. The tax base is the taxable period in which they were initiated bookkeeping, increase the value of the receivables , which if payment was taxable income , in the case of claims, which at the time were keeping tax records for the debtor referred to in § 24 paragraph 2 point . y ) .