Poradna

Dear Alexander,

The fees and expenses are considered a relocation expenses. The most of the expenses inclusive rental costs for private apartments shall be taxed to employees as a bonus or similar supply.

The bonus is subject to Social Security, Health Insurance and Income Tax as other similar parts of gross salary.

There is only possibility how to contribute to employee to apartment rental cost. According to Art. 6, Section 7 (i) Tax Law.

This provision allows employer to contribute to employee the maximal amount of CZK 3500 every month for his temporary accommodation assuming that apartment is located in other municipality than employee’s permanent residence. The contribution shall be provided non-cash so the contribution shall be paid directly to Lessor.

Dear Elizabeth,

your husband will become a member of Czech public health system as from first day of his employment.

The public health care is unlimited and EU citizen has the same conditions as Czech citizen.

An employer of your husband will register his employment in the selected insurance company and probably will help him also with his personal registration.

Concerning to you and your child.

You will also have the same conditions as a Czech persons so you and your child will be a member of Czech public health system as from first day of your stay. If you had no income and you took care about your child younger than 7 years then the health insurance will paid by our government for you.

But you and your child shall be registered at some health insurance company. Probably the same like your husband choosed.

For your registration you will need:

- your personal documents

- birth certificate of your child

- marriage certificate

- rental contract for your flat in Czechia

Also is very helpful to bring a certificate A1 about termination your healt insurance in your original country.

Concerning to social security.

Your husband will be obligatorily a member of Czech Social System and his employer will sort out his registration and payments in to the system.

You as a person without any income will have no obligation to pay Social contributions.

Best Regards

Michael

Dear Elizabeth.

nice to hear that you want to come to work and live in our country.

There is many issues which expats have to sort out and taxes are one of them. The international taxation of expats and similar people is very complicated and varies from case to case so I try to describe your situation only briefly.

First of all we have to specify a tax residency of your husband.

1. If your husband will come to our country and you and your child will stay in France then your husband will be steadily considered a french tax resident. In Czechia he will tax only his income from Czech sources (means his employment). Taxation of all his worldwide incomes will be done in france according to french law.

2. If you and your child will move during year 2016 to Czechia with your husband than the tax residency of your husband will be changed during year 2016 and both parts of the year will be considered separately. In the second part of year your husband will tax his worldwide incomes in Czechia.

2. In year 2017 assuming your famili will live in Czechia you will be obliged to tax in our country all your worldwide incomes inclusive your revenue from apartment leases in France. But perhaps also France will required tax from the revenue because the flat is located in its area. Then we would sort out how to avoid doubble taxation.

In Chechia are employed people taxed separately because of fixed tax rate 15%. The solidary tax 7% as a special type of temporrary taxation is applied for person exceedindg monthly gross salary CZK 108,024 and can't be spread among spouses. But the tax is paid only from amount exceeding the limit CZK 108,024. 

So assuming you will work both then you will be taxed separately.

If you don't work (you have no income) then your husband can apply a special tax relief for you. Your husband will be also entitled to apply a tax relief for your child. These described tax reliefs is entitled apply only Czech tax resident.

I'll be happy to provide you a calculation of your salary based on a real numbers so please don't hesitate to contact me by email.

Best Regards

Nichael

Dobrý den,

pokud je souhrn Vašich důchodů skutečně 23 700 Kč a nemáte žádné jiné příjmy, tak není důvod k tomu, abyste musel podat daňové přiznání a platit daň, důchody jsou zdaněny podle § 4 odst. 1 písm. h) zákona č. 586/1992 o daních z příjmů až tehdy, pokud jejich výše překročí 36-násobek minimální měsíční mzdy, takže 356 400 Kč, měsíčně 29 700 Kč. Navrhuji ale požádat finanční úřad o odůvodnění faktu, proč od Vás chtějí, abyste podal přiznání.

Juraj Varhaník

Dobrý den,

ano, podle § 35c odst. 6 zákona č. 586/1992 o daních z příjmů se za vyživované dítě poplatníka pro účely tohoto zákona považuje dítě, pokud je zletilým dítětem až do dovršení věku 26 let a soustavně se připravuje na budoucí povolání (sem patří i denní studium na VŠ na základě § 12 odst . 1 písm. a) zákona č. 117/1995 o státní sociální podpoře).

Juraj Varhaník