Help Center

Dear Valentyn,

there is many tax reliefs you can apply for Czech income tax. Also an application fixed (virtual) costs could be very interested for some kinds of entrepreneurs.

A payment of Social Security and Health Insurance are also influenced by this system.

Unfortunately the matters are quite complicated and a range of my answer is exceeding a possibility our Help Center.

Dear Nick,

a lease or sublease an appartments via Airbnb is considered an economical activity - systematic business. So you have to obtain Trade License for the kind of activities.

The income from lease of property is always a subject of taxation in a country where the property is located. So you will have to tax your income in Czech Republic without any respect to your rteal tax residency.

Your income will be taxed according to Art. 7 of Tax Law - income from business activities.

In addition to income tax your income will be also a subject of social security and health insurance contribution.

Good luck in your business

Michael Hajek

Dear Fabio,

I don't have enough information to specify your tax residency. You could remain Italian tax resident or you could become so called "split tax resident".

But it is not so important if you had only one worldwide income from your employment in Czech Republic.

You can file your personal income tax return in Czech Republic anyway. In the tax return you can definitely declare your claim for annual personal tax relief and perhaps other tax reliefs according to your personal and family situation.

Should you have any questions don't hesitate to contact me.

 Best Regards

 Michael

Michael Hajek
BELL consulting s.r.o.

602 00 Brno, Drevarska 12
www.bellcons.cz

e-mail: hajek@bellcons.cz
phone: +420 541 212 509

Skype: bell_michael_hajek

Dear Stefania,

what would you want to tax if there is no income related to your property? :-)

But generally.

The income tax from incomes concerning to real estate is always paid in original country without respect to tax residency of the owner.

But the owner who is tax resident of other country (probably Czech in your case) is also obliged to declare the income in the tax return in country of it's tax residency (Czech). A duble taxation you can avoid acccording to mutual double taxation treaty between Italy and The Czech Republic. So your additional payment will be zero or very small amount.

Best Regards

Michael

Dear Alexander,

The fees and expenses are considered a relocation expenses. The most of the expenses inclusive rental costs for private apartments shall be taxed to employees as a bonus or similar supply.

The bonus is subject to Social Security, Health Insurance and Income Tax as other similar parts of gross salary.

There is only possibility how to contribute to employee to apartment rental cost. According to Art. 6, Section 7 (i) Tax Law.

This provision allows employer to contribute to employee the maximal amount of CZK 3500 every month for his temporary accommodation assuming that apartment is located in other municipality than employee’s permanent residence. The contribution shall be provided non-cash so the contribution shall be paid directly to Lessor.