TAX DEDUCTIBUILITY OF EMPLOYER CONTRIBUTIONS
In connection with new – as of 2015 – conditions concerning the tax benefit for individuals with life insurance, the Czech Association of Insurance Companies (CAIC) has published some ways to document compliance with the conditions for tax deductibility in respect of employer’s contributions to employees’ private life insurance with member insurers. Taxpayers can check the CAIC’s website to see whether they can apply paid insurance premiums to reduce their tax base.
Whether certain insurance can qualify as tax deductible is documented by the insurance contract/policy. If no implication to that effect is made in the insurance contract/policy, the applicant must present an amendment or an insurer’s confirmation of a unilateral change to the terms and conditions. Further details on how particular insurers proceed are listed in a summary available on the CAIC’s website.
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