Poradna

Dobrý den,

podat přiznání si sice můžete, ale bude to pro Vás zbytečné, na vzniklý daňový bonus totiž podle § 35c odst. 4 zákona č. 586/1992 o daních z příjmů nebudete mít nárok, jelikož součet Vašich příjmů v zdaňovacím období podle § 6 - 9 (rodičovský příspěvek zahrnout nejde) nebude vyšší než šestinásobek minimální mzdy.

Juraj Varhaník

Dobrý den,

ano, tento přeplatek se do vlastního příjmu druhého z manželů počítá, v § 35ba odst. 1 písm. b zákona č. 586/1992 o daních z příjmů jsou vyjmenovány všechny příjmy, které se do vlastního příjmu druhého z manželů nezahrnují.

Juraj Varhaník

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