Information on tax-residence for cross-border commuters
The same conditions with regard to the tax-residence are valid for cross-border commuters as for all other individuals.
Information on specific rules for cross-border commuters from all neighbouring EU countries (where a country borders several Member States)
There are no specific rules for cross-border commuters from neighbouring EU countries in the Czech Republic. Like all other taxpayers (both tax residents and non-residents of the Czech Republic), they must respect the provisions of Czech law and at the same time international double taxation treaties.
Information on the impact of being a cross-border commuter may have on income tax rates
The fact that the taxpayer is a cross-border worker (commuter) has no effect on income tax rates in the Czech Republic. In the Czech Republic, standard income tax rates apply to these taxpayers, the same as for all other natural persons.
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.