Discount Applied for Determination of Tax Advances
Pursuant to authorization by the Income Tax Act, the Czech Ministry of Finance adopted a measure to eliminate hardship. In the event of tax non-residents (foreign employees), this measure regulates the method of collecting advances for income tax from employment income, where a basic discount is provided in the course of the year. Advances shall now be determined under the same conditions and in the same manner as for Czech tax residents. The tax duty of foreign employees for the entire year of the 2008 taxation period shall now be settled pursuant to valid provisions of the Income Tax Act. The measure may be applied from the moment of publication thereof, i.e. from 7 February 2008.
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Jan Lasák chairs M&A FORUM 2026
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