Information on tax-residence for resident pensioners from other EU countries
The same conditions with regard to the tax-residence are valid for pensioners (both from EU countries and from non-EU countries), as for all other individuals.
Information on taxation of pensions received from other EU countries
Within the context of taxation of pensions received from other EU countries, taxpayers have to respect the provisions of the relevant double taxation treaties (especially with regard to the right to tax such income). If the Czech Republic has the right to tax such income (pursuant to the concrete double taxation treaty), it is necessary to proceed with its taxation in accordance with Czech national legislation, in particular Act No. 586/1992 Coll. (context of e.g. the exemption according to § 4/1 letter h) of this Act).
Information on specific conditions for pensioners from other EU countries
There are no specific provisions in the Czech Republic for pensioners who are tax residents in other EU countries. If such persons receive a pension from sources in the Czech Republic and at the same time the Czech Republic has the right to tax such income (according to the relevant double taxation treaty), its taxation has to be in accordance with Czech national law, especially with Act No. 586/1992 Coll. (context of e.g. § 22/1 letter g) point 9 of this Act).
Information on any impact on income tax rates
The fact that the taxpayer is a pensioner with a tax residence either in another EU country or directly in the Czech Republic has no effect on income tax rates in the Czech Republic. Standard income tax rates apply to such taxpayers (the same as for all other individuals) in the Czech Republic.
Information on submitting a tax return form: deadlines, online procedure
The income tax return is regulated in the Income Tax Act with the supporting application of the Tax Code. It includes deadlines and methods of filing of tax return too.
The proper tax claim (tax return, report or statement of accounts) is the basis for the correct assessment and determination of tax (finding the correct tax level), whereby the taxpayer or payer of tax fulfil their legal obligations and contribute through taxes to public budgets, or allows them to recover any overpayment of tax, if they are entitled to it.
In the event that the taxpayer or the payer of tax, or his representative has made available a data box, which was established for him by law, or has a statutory obligation to have the financial statements verified by an auditor, they are obliged only to submit the form electronically.
Submissions may only be made electronically by data message:
- signed in a manner by which another legal regulation combines the effects of a handwritten signature,
- with a verified identity of the submitter in a manner in which it is possible to log into their data box,
- using guaranteed identity access, or
- through the tax information box.
Information on how to appeal a tax assessment
The conditions for filing an appeal against a decision on the determination of income tax are regulated in the Income Tax Act with the supporting application of the Tax Code.
The submission is made to the relevant tax administrator whose decision has been attacked in the appeal. In the case of income taxes this is the competent tax office.
The competence of the tax administrator is in principle determined by the registered offices or residence of the taxpayer, or payer of tax, unless one of the tax laws states otherwise.