Poradna

Dear Michael,

according to Act No. 586/1992 the Income Tax, article 2 sec. 3 students are considered as a tax non-residents and have a tax liability applying only to income arising from sources in the Czech Republic. If you find a job, the best way for you is to sign a contract as a DPP (agreement on performance of work), your income should not exceed CZK 10,000 and you are supposed to sign a Declaration of the taxpayer („a pink paper“). Meeting these conditions the taxpayer is not obliged to pay any levies for a social insurance according to Act No. 589/1992 Law on Social Security and State Employment Policy Premiums, article 3 and for a health insurance according to Act No. 187/2006 Sickness Insurance Law article 7a. In principle, you will not pay any tax as a result of the tax credit which lower your tax liability to zero.

Juraj Varhaník

Dear Craig,

no, this is not possible, according to Act No. 586/1992 the Income Tax, article 35ba sec.1/b, the taxpayer can apply a tax relief for his wife only for a wife living in the taxpayer’s household, the same is valid in case of child, according to article 35c, but if they moved here, you could apply these tax reliefs. It is possible to apply the tax relief for a wife if her annual income does not exceed CZK 68,000 and you are considered as a tax resident of the Czech Republic as well. It is also possible if the taxpayer is a tax non-resident, but at least 90% of the taxpayer’s income is generated in the Czech Republic, the same is valid for the child tax credit appliance. Furthermore, the tax credit for a child is granted if the income of the taxpayer is at least CZK 55,200 (for the year of 2015). If you are a tax resident or a non-resident emerges from a Double Tax Treaty between your country and the Czech Republic, in case you work here for the most part of the year and your family live here, you are likely a tax resident.

Juraj Varhaník

Dobrý den,

to, že hrubá mzda musí být alespoň ve výši poloviny minimální mzdy, tedy 4 600 Kč, je pravda, ale v § 38k je stanoveno, že poplatník je povinen prokázat plátci daně skutečnosti rozhodné pro poskytnutí měsíčního daňového zvýhodnění. K předloženým dokladům přihlédne plátce daně počínaje kalendářním měsícem následujícím po měsíci, v němž budou tyto skutečnosti plátci daně prokázány, z toho vyplývá, že nárok na daňové zvýhodnění nebude zohledněn v prvním měsíci ve vašem zaměstnání.

Juraj Varhaník

Dobrý den,

ano, můžete, tak jako je zmíněno v § 15 odst. 4 zákona č. 586/1992, stačí, že k 31.12. jste byl vlastník nemovitosti, a tato skutečnost je uvedena ve výpisu z katastru nemovitostí.

Juraj Varhaník