Czech tax domicile

Residency for tax purposes determines the taxpayer’s jurisdiction to the country where they are to report or pay taxes for all worldwide income and take advantage of tax allowances and reliefs.

Generally, you are supposed to pay taxes in the country where you live and work. So, if you live in the CR and rent an apartment here, you are a tax resident in the CR and you are obliged to pay all taxes here. Simply, it is a fact based on your life situation rather than an option you could choose.

To determine your tax residency for the relevant period of time, follow the graph below.

If there is no easy answer, your situation has to be discussed with a tax advisor or a Financial office.

Czech “tax domicile” is a confirmation of your tax residency in the CR issued by the Tax Authority (FÚ).

The FÚ is part of the administration of the Ministry of Finance. The office examines your situation and determines your tax residency. The single-page document issued is called “daňový domicil“. The residency can be determined for the past year or to a particular date, but only if you lived here longer than 183 days in a calendar year.

You don’t need the domicile confirmation to be a Czech tax resident. You can be (or must be!) a Czech tax resident, claim it in your tax return forms, support the claim with your rental contract and employment contract, and you don’t need to wait for the domicile confirmation – if you take the responsibility (in an individual tax return).

However, there are situations when your employer is responsible for your annual tax reconciliation and they want you to bring a confirmation of your domicile. Or your home country wants you to prove that you are a Czech tax resident in order to avoid double taxation. In that case, you need to obtain the tax domicile confirmation on your own. Read on.

You may need the tax domicile confirmation in order to have proof of your tax residency and apply some tax reliefs available only to Czech tax residents:

• tax allowance from a tax base for charity gifts, mortgage interests, pension savings contributions, life insurance, education or union fees
• tax relief for your (unemployed) spouse, children, kindergarten, disabilities
• avoid double taxation in your home country
• set the tax residence to CR for any other purpose (and prove it to other countries)

You need to specify which period you need it for:

• a full year, e.g. 2022 – in which case you can apply for daňový domicil za rok 2022 and submit documents for full 12 months (so only after the end of the year)
• OR the current date – apply for a so-called “to a date” tax domicile (daňový domicil k datu) which will be a confirmation of the tax residence for a specific period in a calendar year, but must be over six months.

In any case, you can get it only after you have stayed over 6 months in a calendar year in the CR!

The process is quite simple after you have gathered all the required documents that can prove you have lived here for over six months in the year in which you apply. You can drop the application at the Tax Authority in person or send it by post. The process usually takes 2-3 weeks (plus the time for apostille). Some Tax Authority branches in Brno will invite you for an interview if they need to double-check some information.

(In case you need an international seal “apostille” on your domicile, the process is much longer and you have to follow more steps. See the question about international use.)

To apply for a tax domicile, you will need to prepare:

• Application form – There is no one single application form that you have to use – each office has its own or you can use our universal bilingual form. Don’t forget to specify the country the domicile is required for (your home country) and for which time period – whether it is for the past tax year or the current one. You can choose whether you wish to have the tax domicile delivered by post or if you would rather choose to pick it up in person.
• copy of your passport, EU ID card,  or Czech residence card
• copy of the contract(s) of accommodation or a statement from the Katastr land register if you own an apartment / house (valid for every day of the last year if applying for a full year domicile, or at least 185 days in a calendar year)
•  copy of the employment contract or confirmation from Czech employer or copy of your trade license “živnost” (valid for every day of the last year if applying for a full year domicile, or at least 185 days in a calendar year)
•  a kolek fee stamp worth 100 CZK for every year you need the tax domicile for; fee stamps can be bought either at any post office or you can pay the administrative fee at the tax office during box office hours.

Where to apply for a tax domicile?

To apply for a tax domicile, you will first have to find out which Tax Authority (FÚ) in Brno you belong to. See the jurisdiction of Tax offices in the city districts in the list below.

A list of Tax Authority offices in Brno

• Tax Authority 1, Příkop 25, 545 561 111, datova schranka: r4pn6hp
• Tax Authority 2, Cejl 113, 545 120 111, datova schranka: cdcn6mn
• Tax Authority 3, Šumavská 35, 541 511 111, datova schranka:  pmnn6jm
• Tax Authority 4, Rybníček 2, 541 557 111, datova schranka: yexn6jh

See the contact details and office hours of Tax Authority offices, and find your responsible office according to your PSČ (ZIP) code here.

You can apply for the tax domicile A) via the postal service (send everything in an envelope to the Tax Authority), B) you can drop the folder with the application, documents, and value stamp at the registry “Podatelna”., or C) via your data mailbox sending the scanned application form and supporting documents (no need for verifications or conversations) from your “datova schranka” and paying the 100,- fee to the bank account 3711 – 77628621/0710 (only if you know your Czech “rodné číslo” as variabilni symbol for the payment).

Office hours of all four Tax Authorities are only Monday and Wednesday 8 am to 5 pm.  A  registry “Podatelna” where you can leave your application is open on the same days as the office hours plus Tue and Thu from 8 am to 3:30 pm, and on Friday from 8 am to 2 pm.

Tax office jurisdiction:

Finanční úřad Brno I: Pisárky, Staré Brno, Stránice, Štýřice, Trnitá, Veveří, Zábrdovice
Finanční úřad Brno II: Brněnské Ivanovice, Černovice, Dolní Heršpice, Dvorska, Holásky, Horní Heršpice, Chrlice, Komárov, Líšeň, Přízřenice, Slatina, Tuřany, Židenice
Finanční úřad Brno III: Černá Pole, Husovice, Ivanovice, Jehnice, Královo Pole, Lesná, Maloměřice, Medlánky, Mokrá Hora, Obřany, Ořešín, Ponava, Řečkovice, Sadová, Soběšice, Útěchov
Brno IV: Bohunice, Bosonohy, Bystrc, Jundrov, Kníničky, Kohoutovice, Komín, Nový Lískovec, Starý Lískovec, Žabovřesky, Žebětín

Watch a video tutorial “Tax domicile for dummies”

If your home country requires you to provide proof of your tax residency, they will most likely require the document to be apostilled / superlegalized. An apostille is a form of international recognition. Learn more about obtaining one in our guide Authorizations, translations, and interpreting.

1) To get the Apostille for the tax domicile, you will first have to ask your Tax Authority to have the document signed by the general director. You have to do so either at the same time you apply for the tax domicile, or at a later date. You can apply for it by crossing the designated box in our bilingual form. If you are using a different form, attach a short note in which you ask for the higher verification for the tax domicile document from the general director of the Tax Authority. Then you can hand it in along with the application for domicile. Keep it in mind that the note must be in Czech (something along “Prosím o vyšší ověření domicilu pro účely superlegalizace“)

2) In a couple of weeks, you will receive the tax domicile with verification from the superior authority. With this document, you can either visit or send a mail the Ministry of foreign affairs (MoFA) in Prague.

The address is as follows:

• Ministerstvo zahraničních věcí ČR, Odbor konzulárních činností – pracovní skupina legalizace, Hradčanské nám. 5110 00,  Praha

The fee here is another revenue stamp “kolek”, this time worth 300 CZK – you can get it at any post office. Put the “kolek” with the tax domicile document and the letter asking for an Apostille in an envelope and send it to the address above. Don’t forget to provide a return address, as well. The process at the MoFA can take up to 30 days. Usually, it takes around two weeks.

3) Later you can have it translated with any registered translator to any language you need. See the guide for translations and interpreting.

You can use your “rodné číslo” that comes with your residence card as your Tax Identification Number “TIN”.

Read more at the OECD website.

The Financial office issues a tax identification number “DIČ” only to self-employed entrepreneurs, business entities and companies.