Procedure to avoid double taxation (Zamezení dvojího zdanění)

What

Elimination of double taxation is available under the relevant double tax treaty.

Who

Resident companies / Individuals who have their permanent residence or habitual in the CR. If you live in one country and work or develop economical activities in another country, you might find that you have to pay certain taxes in both countries if, for example:

  • You live in one EU country but work in another (cross-border commuter)
  • You’re posted abroad for a short assignment
  • You’re living and looking for work abroad and have transferred unemployment benefits from your home country
  • You have retired to one country and receive a pension from another
  • You live in one country, but you develop an economical activity in another (e.g. entrepreneurs, self-employed)

How

The exact method of double taxation prevention must be determined by reference to the actual treaty between the CR and the other country.

Good to know

If your country doesn’t have a double taxation agreement with Czech Republic, there are still possibilities to avoid double taxation. The local office of the Ministry of Finance will give you more information about it.

Where

(Czech and English): http://www.financnisprava.cz/en/financial-administration/financial-administration-bodies

Praha 1, Czech Republic

Finanční Úřad (Financial Administration)

Lazarská 15/7

117 22 Praha 1