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139

manželka nepracuje

21:10 01.11.2016

dobry den,chci se zeptat jestli lze uplatnit nějake zvyhodněni,když manželka už asi dva roky nepracuje a ja mam asi 12 tisic zakladni mzdu plus…

dobry den,chci se zeptat jestli lze uplatnit nějake zvyhodněni,když manželka už asi dva roky nepracuje a ja mam asi 12 tisic zakladni mzdu plus nejake diety,děkuji za odpověd

petr prokop

Odpověď na 139

RE:

00:06 03.11.2016

Ano, máte možnost uplatnit si daňovou slevu na manželku ve výši až 24.840,-Kč. Tuto daňovou slevu můžete uplatnit v ročním zůčtování daně u svého…

Ano, máte možnost uplatnit si daňovou slevu na manželku ve výši až 24.840,-Kč. Tuto daňovou slevu můžete uplatnit v ročním zůčtování daně u svého zaměstnavatele nebo ve vlastním daňovém přiznání.

Otátkou je, zda z Vašeho příjmu (po odečtení základní slevy na poplatníka) bude vypočtena alespoň nějaká daň, na kterou by bylo možné slevu na manželku aplikovat.

Ing. Michael Hájek 

Ing. Michael Hájek

138

Daňová sleva

12:40 31.10.2016

Dobrý den,já zítra nastupují do zaměstnání a manžel má OSVČ můžeme daňové sleva na děti uplatnit manžel do října,a listopad prosinec já nebo manžel…

Dobrý den,já zítra nastupují do zaměstnání a manžel má OSVČ můžeme daňové sleva na děti uplatnit manžel do října,a listopad prosinec já nebo manžel aby měl děti na cely rok daňová sleva.Děkuji a hezký den

Alexsandra

Odpověď na 138

RE:

01:15 03.11.2016

Dobrý den paní Alexsandro, slevu na děti si můžete předávat s manželem v měsíčních intervalech zcela libovolně. Dokonce je možné, že každý z Vás…

Dobrý den paní Alexsandro,

slevu na děti si můžete předávat s manželem v měsíčních intervalech zcela libovolně.

Dokonce je možné, že každý z Vás bude uplatňovat slevu na jedno z dětí. Tento model však není příliš výhodný.

 

Ing. Michael Hájek

Ing. Michael Hájek

137

Cover expenses for aparment rent

12:53 08.09.2016

Company recently established new branch office in Prague and moved several key employee's here. As help company decide to cover some initial expenses…

Company recently established new branch office in Prague and moved several key employee's here. As help company decide to cover some initial expenses to rent apartments for this employee's( agent fee, damage deposit, first rent month ) What is an options how it can be executed? Since contract is between person and landlord, company cannot pay directly to landlord's account. Simplest way is pay required amount to employee as bonus, but in this case taxes is doubled amount. Does it some possibilities how can it be legally executed in Czech Republic to minimize taxes in this? Maybe it can be some Internal document (resolution) + rental contract + paragon?

Alexander

Odpověď na 137

RE: Cover expenses for aparment rent

19:00 08.09.2016

Dear Alexander, The fees and expenses are considered a relocation expenses. The most of the expenses inclusive rental costs for private apartments…

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.

Michael Hajek

Dear Nichael, Thank you for your answer about taxation. Now I have another one about health and social coverage: My husband will be employed by a…

Dear Nichael, Thank you for your answer about taxation. Now I have another one about health and social coverage: My husband will be employed by a company and I assume that the company will arrange his registration at Czech ‘VZP’ and will manage the payment of all health and social contributions for him from his salary. Is it right? But what about me (his wife) and our baby? (I am not working, I have no income) How the health- social coverage will be delivered to us ? And when? Do we need to carry any registrations at any Czech authority? Do they speak English? (As far we do not speak Czech). In advance thank you for your answers, BR, Elizabeth

Elizabeth

Odpověď na 136

Re: health and social coverage for children and housewife

11:37 26.08.2016

Dear Elizabeth, your husband will become a member of Czech public health system as from first day of his employment. The public health care is…

Dear Elizabeth,

your husband will become a member of Czech public health system as from first day of his employment.

The public health care is unlimited and EU citizen has the same conditions as Czech citizen.

An employer of your husband will register his employment in the selected insurance company and probably will help him also with his personal registration.

Concerning to you and your child.

You will also have the same conditions as a Czech persons so you and your child will be a member of Czech public health system as from first day of your stay. If you had no income and you took care about your child younger than 7 years then the health insurance will paid by our government for you.

But you and your child shall be registered at some health insurance company. Probably the same like your husband choosed.

For your registration you will need:

- your personal documents

- birth certificate of your child

- marriage certificate

- rental contract for your flat in Czechia

Also is very helpful to bring a certificate A1 about termination your healt insurance in your original country.

Concerning to social security.

Your husband will be obligatorily a member of Czech Social System and his employer will sort out his registration and payments in to the system.

You as a person without any income will have no obligation to pay Social contributions.

Best Regards

Michael

Michael Hajek

Brno Expat Centre has inform me that your help center can support us with a dedinition how much taxes we will really pay in Czech. Below the…

Brno Expat Centre has inform me that your help center can support us with a dedinition how much taxes we will really pay in Czech. Below the description of our situation. I put all details I think may be relevant. Let me know what you need to know more: We live in France. My husband is French. My husband has revenues as an employee in France. I am Polish, I have no revenues. We have one child 8 months old now. We are married under a French law with a separation of goods what allows us to make a separate tax declarations in France. My husband has received a job offer in Czech from 1st October 2016, I may receive one too but as far it is not sure. (the salary - hrubé mzdy - is known) I would like to understand: Q1) Where we will pay taxes on the income of 2016 ? a) What earned in France will be taxed in France and what in Czech will be taxed in Czech b) In France c) In Czech d) Other ? We do not know yet if he will moove alone to Czech Rep for the test period of first 3 months or if he will bring me with him. Is it relevant for where to pay taxes and the amout of tax to be paid ? Next year, 2017 will be more simple: we live together in Czech Rep. Scenario 1: only my husband has a job in Czech – hrubé mzdy is known Scenario 2: I have a job in Czech as well – hrubé mzdy is known Q2) Moreover, in 2017 we may manage to rent our flat in France so we will have some revenues of it – the revenue amount is estimated. Shall we pay taxes from this revenue in France or in Czech ? Q3) In General, Shall we pay taxes in Czech Rep as a couple or as separate persons? Or maybe we have both possibilities and we can choose the best solution? I would like to know if the additional 7% tax (15% => 22%) is applied a)per family or b)per person or c) maybe per family divided per 2 persons ? I need to find out how much taxes I will pay in 2016 and in 2017 if I move to Czech, in aim to define how much will left. I hope you will help me to find those answers. Thank you very much for any support and Let me know if you need any more information. BR, Elizabeth

elizabeth

Odpověď na 135

Re: taxes on married international couples

16:59 05.08.2016

Dear Elizabeth. nice to hear that you want to come to work and live in our country. There is many issues which expats have to sort out and taxes…

Dear Elizabeth.

nice to hear that you want to come to work and live in our country.

There is many issues which expats have to sort out and taxes are one of them. The international taxation of expats and similar people is very complicated and varies from case to case so I try to describe your situation only briefly.

First of all we have to specify a tax residency of your husband.

1. If your husband will come to our country and you and your child will stay in France then your husband will be steadily considered a french tax resident. In Czechia he will tax only his income from Czech sources (means his employment). Taxation of all his worldwide incomes will be done in france according to french law.

2. If you and your child will move during year 2016 to Czechia with your husband than the tax residency of your husband will be changed during year 2016 and both parts of the year will be considered separately. In the second part of year your husband will tax his worldwide incomes in Czechia.

2. In year 2017 assuming your famili will live in Czechia you will be obliged to tax in our country all your worldwide incomes inclusive your revenue from apartment leases in France. But perhaps also France will required tax from the revenue because the flat is located in its area. Then we would sort out how to avoid doubble taxation.

In Chechia are employed people taxed separately because of fixed tax rate 15%. The solidary tax 7% as a special type of temporrary taxation is applied for person exceedindg monthly gross salary CZK 108,024 and can't be spread among spouses. But the tax is paid only from amount exceeding the limit CZK 108,024. 

So assuming you will work both then you will be taxed separately.

If you don't work (you have no income) then your husband can apply a special tax relief for you. Your husband will be also entitled to apply a tax relief for your child. These described tax reliefs is entitled apply only Czech tax resident.

I'll be happy to provide you a calculation of your salary based on a real numbers so please don't hesitate to contact me by email.

Best Regards

Nichael

Michael Hajek

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