Information on any bilateral agreements to avoid double taxation that are in force
The list of double taxation treaties on income (and/or capital) that are currently in force in the Czech Republic can be found on the Double Tax Agreements | Ministry of Finance CR
Any specific rules that apply to: cross-border commuters, working as employees or self-employed persons; posted workers; company directors or board members; employees working in one EU country for a company based in another; artists or sports professionals; civil servants in another EU country; unemployed persons looking for a job in another EU country; pensioners living in one EU country but receiving a pension from another
During negotiations on double taxation treaties, the Czech Republic is generally following the OECD Model Tax Convention, optionally also some provisions of UN Model. However, the concrete provisions can be different in specific double taxation treaties based on the negotiation with our counterparties. The final wording of the treaty is based on the compromise of both parties made during particular treaty negotiations.