General info

Residency for tax purposes determines the taxpayer’s jurisdiction to the country where they are to 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 obligated to pay all taxes here. Simply, it is a fact which is based on your life situation rather than an option you could choose.

To determine the tax residency for the relevant period of time, you need to answer the following question(s). The questions are progressive. If your answer to the earlier question is yes – you are a Czech tax resident and you don’t need to concern yourself with the other questions.

  • >> Do you rent or own an apartment only in the CR?
    • >> Is the centre of your life interests (spouse, children, close friends) only in the CR?
      • >> Have you spent most of your time in the CR?

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

Recommended tax advisors

Bell Consulting

BELL Consulting provides comprehensive financial and tax services for any business. Their services include: bookkeeping, payroll, personnel administration, legal services and tax advice.

  • Dřevařská 12
  • +420 541 212 509
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