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Do the Immigration authorities in the Czech Republic provide information to the local taxation authorities regarding when a person enters or leaves the Czech Republic?
Yes, the communication between both authorities is established and the tax authorities can contact the immigration authorities to obtain such information.
An individual will be considered Czech resident for tax purposes with worldwide income tax liability if: Individuals who reside usually in the Czech Republic are understood to be persons who stay in the Czech Republic for at least 183 days in a given calendar year, either continuously or intermittently.
Is there, a de minimus number of days rule when it comes to residency start and end date?
In the case of foreigners, the tax identification number is generated by the tax authority upon registration.
There is a flat rate of 15 percent applicable on a super-gross salary (gross salary increased by 34 percent of employer part of Czech obligatory social security and health insurance contributions) This is either hypothetical (if the employee is not subject to the Czech social security scheme) or actually paid if the individual is subject to the Czech social security scheme.
Will an assignee have a filing requirement in the host country after they leave the country and repatriate?
The taxpayer also has to file his/her annual income tax return for the year in which the assignee leaves the Czech Republic, provided that in the year concerned, he/she performed activities in the Czech Republic and is not protected by applicable double tax treaty.
In the years following the year of leaving the Czech Republic, the assignee generally does not have any filing requirements.
The taxpayer has to file his/her annual income tax return for the year concerned including the income earned up to the termination of the residence.
The tax return is to be filed within the standard statutory deadlines for filing.
The deadlines for final tax payments are the same as for the tax return.
The tax payment is transferred to the appropriate account of the tax authority under a unique tax identification number of the individual.