Poradna

Dear Craig,

no, this is not possible, according to Act No. 586/1992 the Income Tax, article 35ba sec.1/b, the taxpayer can apply a tax relief for his wife only for a wife living in the taxpayer’s household, the same is valid in case of child, according to article 35c, but if they moved here, you could apply these tax reliefs. It is possible to apply the tax relief for a wife if her annual income does not exceed CZK 68,000 and you are considered as a tax resident of the Czech Republic as well. It is also possible if the taxpayer is a tax non-resident, but at least 90% of the taxpayer’s income is generated in the Czech Republic, the same is valid for the child tax credit appliance. Furthermore, the tax credit for a child is granted if the income of the taxpayer is at least CZK 55,200 (for the year of 2015). If you are a tax resident or a non-resident emerges from a Double Tax Treaty between your country and the Czech Republic, in case you work here for the most part of the year and your family live here, you are likely a tax resident.

Juraj Varhaník