On Income Tax

Original Language Title: o daních z příjmů

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=40374&nr=586~2F1992~20Sb.&ft=txt

586/1992 Coll.



LAW



The Czech National Council



of 20 December. November 1992



on income tax



Change: 35/1993.



Change: 96/1993 Coll.



Change: 157/1993.



Change: 196/1993.



Change: 323/1993.



Change: 42/1994 Coll.



Change: 85/1994 Coll.



Change: 114/1994 Coll.



Change: 259/1994 Coll.



Change: 32/1995 Sb.



Change: 149/1995 Sb.



Change: 118/1995 Coll.



Change: 87/1995 Coll., 149/1995 Coll. (part), 248/1995 Sb.



Change: 316/1996 Coll.



Modified: 18/1997.



Change: 151/1997 Coll., 209/1997 Coll., 210/1997 Coll., 227/1997 Coll.



Change: 168/1998 Coll.



Change: 149/1998 Coll.



Change: 333/1998 Coll.



Change: 111/1998 Sb.



Change: 144/1999 Coll.



Change: 170/1999 Coll.



Change: 225/1999 Coll.



Change: 63/1999 Coll., 131/1999 Coll.



Modified: 3/2000 Sb.



Modified: 17/2000 Sb.



Modified: 27/2000 Coll., 72/2000 Coll., 100/2000 Sb.



Change: 103/2000 Sb.



Change: 121/2000 Coll.



Change: 132/2000 Coll., 241/2000 Coll., 340/2000 Coll., 492/2000 Sb.



Change: 120/2001 Sb.



Change: 117/2001 Sb.



Change: 239/2001 Sb.



Change: 483/2001 Coll.



Change: 453/2001 Sb.



Change: 50/2002 Sb.



Change: 128/2002 Sb.



Change: 210/2002 Sb.



Change: 308/2002 Sb.



Change: 260/2002 Coll.



Change: 575/2002 Sb.



Change: 198/2002 Sb.



Change: 162/2003 Coll.



Change: 441/2003 Coll.



Change: 49/2004 Sb.



Change: 441/2003 Coll. (part), 19/2004 Coll., 47/2004 Coll., 257/2004 Coll.

280/2004 Sb.



Change: 359/2004 Coll., 360/2004 Sb.



Change: 436/2004 Sb.



Change: 628/2004 Sb.



Change: 676/2004 Sb.



Change: 441/2003 Coll. (part), 280/2004 Coll. (part), 561/2004 Coll., 669/2004

SB.



Change: 217/2005 Coll. (part)



Change: 217/2005 Sb.



Change: 342/2005 Sb.



Change: 357/2005 Sb.



Change: 441/2005 Sb.



Change: 441/2003 Coll. (part), 179/2005 Coll., 530/2005 Coll., 545/2005 Coll.

552/2005 Sb.



Change: 56/2006 Sb.



Change: 57/2006 Sb.



Change: 203/2006 Sb.



Change: 223/2006 Coll. (part)



Change: 245/2006 Sb.



Change: 223/2006 Sb.



Change: 362/2003 Coll., 109/2006 Coll., 112/2006 Coll. 264/2006 Sb.



Modified: 29/2007 Sb.



Change: 67/2007 Sb.



Change: 159/2007 Sb.



Change: 179/2006 Sb.



Change: 239/2001 Coll. (part), 261/2007 Coll. 296/2007 Coll., 362/2007 Sb.



Change: 126/2008.



Change: 482/2008 Sb.



Change: 189/2006 Coll. 261/2007 Coll. (part), 2/2009 Sb.



Change: 87/2009 Sb.



Change: 216/2009 Sb.



Change: 221/2009 Sb.



Change: 303/2009 Sb.



Change: 326/2009 Coll. (part)



Change: 289/2009 Sb.



Change: 326/2009 Sb.



Change: 267/2006 Coll., 312/2008 Coll., 304/2009 Coll., 362/2009 Sb.



Change: 199/2010 Sb.



Change: 227/2009 Sb.



Change: 441/2003 Coll. (part), 280/2004 Coll. (part), 281/2009 Coll., 199/2010

Coll. 346/2010 Coll. 348/2010 Sb.



Change: 73/2011 Sb.



Change: 346/2010 Coll. (part)



Change: 348/2010 Coll. (part)



Change: 188/2007 Sb.



Change: 260/2002 Coll. (taking into account the finding of the Constitutional Court No.

236/2011 Sb.)



Change: 466/Sb.



Change: 346/2010 Coll. (part), 348/2010 Coll. (part), 329/2011 Coll. 353/2011

Coll., 355/2007 Coll., 370/2011 Coll. 420/2010 Coll., 458/2011 Coll. (part),

470/2011 Sb.



Change: 375/2007 Sb.



Change: 192/2009 Sb.



Change: 428/2007 Coll., 458/2011 Coll. (part), 192/2012 Coll. (part), 399/2012

Coll. 401/2012 Coll. 401/2012 Coll., 428/2012 Coll., 500/2012 Coll., 503/2012

SB.



Change: 44/Sb.



Change: 80/Sb.



Change: 241/Sb.



Change: 458/2011 Coll. (part), 105/2013 Coll. 160/2013 Coll. 215/Sb.

344/Sb.



Change: 162/2014 Sb.



Change: 247/2014 Sb.



Change: 458/2011 Coll. (part)



Change: 458/2011 Coll. 267/2014 Sb.



Change: 84/2015 Sb.



Change: 127/2015 Sb.



Change: 332/2014 Sb.



The Czech National Council decided on the following Act:



§ 1



This law incorporates the relevant provisions of the European Union ^ 137) and

modifies the



and) income tax natural persons



b) income tax of legal persons.



PART THE FIRST



Income tax of physical persons



§ 2



Payers of income tax of physical persons



(1) Taxpayers of income tax of physical persons are natural persons.

Taxpayers are tax resident in the United Kingdom, or the tax

non-residents.



(2) Taxpayers are tax resident in the United States, if they have to

the Czech Republic is domiciled or usually resides here. Tax

residents of the United States have a tax liability that applies as

on income from sources within the territory of the Czech Republic, as well as on revenue

arising from sources abroad.



(3) the taxpayers are tax non-residents if they are not listed in the

paragraph 2 or this international agreement about them. Tax

non-residents have a tax liability, which applies only to income

arising from sources in the territory of the Czech Republic (section 22). Taxpayers who

on the territory of the United Kingdom staying only for the purpose of study or treatment,

are tax non-residents and have a tax liability that applies

only on income from sources within the territory of the United States, even in

the case that on the territory of the United Kingdom usually resides.



(4) the taxpayer usually zdržujícími on the territory of the Czech Republic are those

who are staying here at least 183 days in a calendar year, and

continuously or in several periods; by the time of 183 days are counted each

day of stay. Resident in the territory of the Czech Republic for the purposes of

This Act, means the place where the taxpayer has a permanent home in the circumstances of the

which can be said of his intention to permanently stay in this apartment.



§ 3



The subject of the tax on the income of natural persons



(1) subject to tax on the income of natural persons are



and) income from employment (section 6),



(b) income from the separate activities) (section 7),



c) revenue from capital (§ 8),



(d) income from lease) (section 9),



e) other income (section 10).



(2) Income within the meaning of paragraph 1 means the monetary and non-monetary income

achieved and shift.



(3) the non-monetary income for the purposes of the income tax of individuals valued



and under the law governing) valuation of assets,



(b) five times the annual values) as the filling, if income is

Another benefit of property, whose content is a recurring transactions on

time



1. an unlimited period,



2. a person's life or



3. more than 5 years.



(4) are not subject to tax



and the revenue generated)



1. the acquisition of shares or participation certificates under the law governing

the terms of transfer of the assets of the State on the other person,



2. release under legislation governing the restitution of property,



b) loans or leases, except



1. the income that the lender has acquired from lease or credit as returned by

assignment of claims arising under this lease or loan, and

it in the amount equal to the difference between the income arising from the return of the

lease or loan and the price at which the claim has been referred to,



2. income taxpayer, who leads the tax records of the

discount loan from bills of Exchange, which is covered by the claim,



(c)) revenue from the extension of the scope or the settlement of the joint property of spouses,



(d) income arising from the title) fair compensation granted

The European Court of human rights of which the Czech Republic is

required to pay, or in respect of the settlement of the matter before the European

Court of human rights on the basis of a unilateral declaration, settlement or

the Government of the Czech Republic has committed itself to pay, ^ 1 c)



e) income the taxpayer referred to in § 2 (2). 2, which supports the

with the housework abroad, or the taxpayer referred to in § 2 (2).

3, which helps with the housework in the Czech Republic, for food

and accommodation, if the income to meet fundamental social,

cultural or educational needs (au pair),



f) revenue obtained the transfer of assets between the parties in connection

with the termination of the operation of agricultural activities of agricultural entrepreneurs,

If a person nearby in the activity of the agricultural entrepreneurs continues

at least until the end of the third financial year following the termination of the

the operation of transferring agricultural activities of agricultural entrepreneurs

This property with the exception of non-continuation of the activities because of death; When

violation of this condition are these income subject to tax in the tax

the period when the transfer of the property, and it shall be deemed that the taxpayer

is not in default, if shall submit a tax return or tax

return and pay tax no later than the date on which he is obliged to file a tax

tax return for the tax period in which fulfil this condition,



g) income from



1. the settlement of ownership by splitting things by size

co-ownership shares,



2. the exchange of land in the land under the law governing

Landscaping with the exception of part of the site, which is the construction,



h) amount paid health insurance, by which the limit was exceeded

regulatory fees and surcharges on pharmaceuticals or food in accordance with

the specific legislation governing the limits of regulatory charges and

supplements for medicinal products and foodstuffs,



and the income arising from the title) compensation granted by the international criminal

the Court, the International Criminal Tribunal, or the like

international judicial body that meet at least one of the conditions

referred to in § 145 paragraph. 1 of the law on international judicial cooperation in

criminal matters.



§ 4



Tax exemption



(1), shall be exempt from tax



and) revenue from the sale of the family house and the related land, or


the unit, which does not include non-residential premises, other than a garage, basement or

Chamber and the related land, if the seller had resided in it

at least 2 years immediately before the sale; income from the sale of

the family home, a drive that does not include commercial space other than the

garage, cellar or pantry, and related land, if it

the seller had a resident immediately before selling for less than 2

years and uses the proceeds to satisfy housing needs; for

exemption of income from their joint property of spouses

It is sufficient that the conditions for his release has met only one of the spouses,

If the assets to which the exemption relates, is not, or was not included in the

the assets of one of the spouses; the exemption does not apply to

income from



1. the sale of the immovable property, if they are or have been included in the

the assets, and that within 2 years of their exclusion from a business

assets,



2. the future sale of the immovable property effected within 2

years from the acquisition of ownership to these real things



3. the future sale of the immovable property, made at the time of the 2

years of their retirement assets, even if the purchase contract will be

closed until 2 years after this acquisition or after 2 years of this

the disposal of business assets,



b) revenue from the sale immovable property referred to in subparagraph neosvobozený, and)

If the time between the acquisition of the ownership rights to these immovable

things and selling them for 5 years; the period of 5 years is reduced by amount of time

you have these demonstrably real estate owned by the decedent's

in the case of the sale of the immovable property acquired by inheritance by

the deceased, who was a relative in the ascending line or a husband, or a

the duration for which the seller owned the land, which has been the subject of exchanges of

in the context of land consolidation, in the case of the sale of the land acquired in Exchange

from the land Office, this period is counted into the period, which runs from

the disposal of the replaced land of assets; the exemption is

does not apply to income from



1. the sale of the immovable property, which are or in the period of 5 years before

sales were included in the assets,



2. the future sale of the immovable property effected within 5 years of

acquisition of ownership to these immovable things, even if the purchase contract

will be closed for up to 5 years after this acquisition,



3. the future sale of the immovable property effected within 5 years of

their exclusion from the assets, even if the purchase contract will be

closed up after 5 years from such disposal,



4. the sale of the right to build, if not established satisfactory construction law

the construction work,



c) revenue from the sale of material movables, with the exception of income from the sale of



1. Security



2. the motor vehicle, aircraft or ships, does not exceed the period of time between

their acquisition and sale for 1 year,



3. movable property which is, or in the period of 5 years before the sale was

included in the commercial property,



(d) the property or compensation) the non-material damage, the indemnity

the property, in respect of liability insurance, in respect of the travel

insurance; the exemption does not apply to



1. compensation for loss of income,



2. compensation for damage caused to property, which was included in the

business property for the performance of the activity from which the flows of income

a separate activity, at the time of the damage,



3. compensation for damage caused to property, serving at the time of the damage

to lease



4. in respect of liability insurance for damage caused in connection with the

activities, from which it follows a separate activity, income of the taxpayer,



5. compensation for damage caused by the taxpayer in connection with the lease,



(e) proceeds of the reserve funds) deposited in a special account in the bound

under the law governing the Bank reserves for the determination of the tax base of the

income, where the income of the special escrow account,



f) income in the form of



1. the prices of the public competition and similar prices resulting from abroad, if

is the full amount donated to the beneficiary for the purposes referred to in § 15 para. 1,



2. awards in the field of culture under other legislation,



3. the prices of the public competition, out of competition or promotional advertising

If the sweepstakes is not a consumer, the price of the lottery

sporting events with the exception of the price of the sports competition for taxpayers, for

which is a sports business activity, with a value of not more than 10

EUR,



g) income in the form of



1. compensation received in connection with a correction of certain property

grievances,



2. payment for the sale of the things issued in connection with a correction of some

property-related injustices under the legislation on the restitution of property; This

the exemption shall also apply in the case where, in the period between the acquisition and

the sale of immovable property settlement occurred between co-owners

splitting things by the size of their shares, or if the real estate property

things were formed units; the exemption shall not apply in the case or in the

period of 5 years before the sale was included in the assets,



3. the premium or contribution to income pursuant to other legislation,



4. interest of government bond issued in connection with the rehabilitation

proceedings on the axles of the wrongs,



h) income in the form of benefits or services from sickness insurance,

pension insurance under the law governing pension insurance,

cash assistance to crime victims under the law governing

the provision of cash assistance to crime victims, social

security, benefits from the application of the instruments of State policy of employment

and public health insurance, benefits from the insurance contract, the

annuities under the law governing pension savings and performance

from the compulsory insurance of the same type; If, however, the

income in the form of regularly paid the pension or pensions, is from the tax

Hailing from the aggregate of such earnings, not exceeding the amount of EUR 36násobku

the minimum wage, which is valid for 1. January of the calendar year,

the tax period to which, however, does not include the amount of the premium or

contribution to the pension under other legislation



I) dose for a person with disabilities, the dose of material

emergency, social service, a dose of State social support, foster

with the exception of remuneration of foster care, the contribution from the public budget and the

State benefit or contribution under other legislation, including the

úmrtného and contribution to funeral expenses under other legislation or

similar performance provided from abroad, income arising because of the care

about the close, or another person who is entitled to a care allowance under

the law governing social services, up to the amount provided by the

the contribution, if the care exercised by a natural person, which,

does not require registration under the law governing social services; When it comes to

However, about caring for another person than the person, is from tax per month

in total, the maximum amount exempted into the amount of the contribution for the person with the IV.

degree of dependency under the law governing social services,



j) income in the form of efficiently, economically and demonstrably

incurred expenses associated with the donation and collection of blood and its

folders, tissues, cells or organs, if this remedy is provided under

other legislation



k) income in the form



1. scholarships from the State budget, the budget of the community, from the regional budget, from

resources of universities, public research institutions or legal

a person who carries on the activity of high school or College,



2. the contribution from the funds of support or Foundation or association, if

not a taxpayer that is a member or an employee of the

legal persons, or a person close to the taxpayer and, in the case of

the taxpayer, who is a member or an employee of such legal persons,

or a person close to this taxpayer, income in the form of aid or

the allowance granted exclusively to compensate for the disability or

social exclusion,



3. the aid or contribution from the funds of trade unions,



4. non-monetary benefit or social assistance provided by the

the employer of the Fund for cultural and social needs of the nearest

survivors, or social assistance closest survivors under similar

conditions for the employer, which does not establish this Fund,



l) income from



1. the pensions paid from the pension insurance with State contribution,

pensions from pension insurance and pension insurance for survival with

payment of the pension insurance of survival, in case of death

or life expectancy and from the pension insurance, for which there is no defined period

their receipt,



2. disability pension from the pension insurance with State contribution to the

for a fixed period, disability pension to a specified period of time, and single premiums

for pensions under the law governing supplementary pension savings,



3. other benefits from the insurance of persons, with the exception of one-off transactions

surrender value or surrender value and pensions from pension insurance and insurance

for survival, and that of life expectancy, insurance in case of death

or life expectancy, pension insurance and supplementary pension

savings, which are defined by the period of their receipt, and with the exception of


other income from personal insurance that is not locking and

shall not constitute termination of the insurance contract,



m) provided by the armed forces soldiers in basic (alternative)

the service, the pupils of the schools who are not soldiers in active service ^ 3), soldiers in

reservists called of the exercises and soldiers in active reserve by voluntary

special legislation,



n) rewards provided by the members of the discipline of the armed forces and

security forces under special legislation ^ 3), transitional allowance for

the soldiers of the occupation and the members of the security forces, according to specific

the legislation of ^ 3),



about the performance provided in kind) President of the Republic in accordance with other

legislation and former President of the Republic according to the law

relating to the security of the President after the end of the function,



p) implementation provided in connection with the exercise of voluntary service

under the law governing voluntary



q) in respect of maintenance obligations,



r) income from transfer for transfer of shares in the business Corporation except

income from the transfer of securities, whether free of charge exceeds the time between the

the acquisition and the corrupt transfer for 5 years; the period of 5 years between acquisition and

as to the transfer of the share is reduced by the time that the taxpayer was

a member of the Corporation prior to the transformation of the business corporation;

are subject to the conditions referred to in Section 23b or 23 c, the period of 5 years between

the acquisition and transfer of share shall not suspend the corrupt in the exchange of shares

or the conversion of a business corporation; in case a share in

connection with his corrupt transfer period 5 years between acquisition and

as to the transfer of shares in a business Corporation for the same taxpayer

not cut, if the distribution of the total amount of the share is maintained; exemption

does not apply to



1. income from the transfer of shares in consideration the business corporation if it has been

taken from the assets of the taxpayer, within 5 years after the termination of his

activity from which stems from a separate intake activities,



2. income which goes by the taxpayer from future consideration of transfer

share in the business corporation at the time within 5 years of its acquisition, although

Treaty on the transfer of úplatném will be closed for up to 5 years after its acquisition,



3. income from future transfer for transfer of shares in the business corporation

taken from poplatníkova the assets, if the income from this

It is apparent at the time of conversion, whether free of charge within 5 years of completion of the activity

the taxpayer, from which it follows the receipt of a separate activity, even if

Treaty on the transfer of úplatném will be closed until 5 years after the acquisition of the

of this share, or from the end of this activity,



4. income from transfer for transfer of shares in the business corporation the corresponding

the increase in the acquisition price of the share of a member to discharge, in favor of its own

capital business corporations or acquisition of the share from another Member if

to paid conversion occurred within 5 years from the performance of or the acquisition of the share,



with the contribution of the natural person provided) under the law governing

construction savings and construction savings State support,



t) subsidies from the State budget, the budget of the municipalities, counties, the State Fund,

The National Fund, the Regional Council of the cohesion region, support of

The wine Fund, allocated a grant or a contribution from the State

the budget expenditure of the State budget under the law governing

the budgetary rules or grant, grant and a contribution from the funds

The European Union, for the acquisition of tangible property, on its technical

appreciation or eliminate the consequences of natural disasters, with the exception of

grants and contribution, which are charged to the income or proceeds in accordance with

the law governing accounting,



u) income acquired through the acquisition of ownership to the unit, which

does not include commercial space other than the garage, cellar or room, as

compensation for releasing the flat or unit that does not include the non-residential

space other than the garage, cellar or pantry, and compensation (severance pay) for

the release of the flat or unit that does not include commercial space other than the

garage, cellar or room, paid by the user of this unit or apartment

under the condition that the taxpayer compensation (severance pay) has used or uses the

meet their own housing needs within 1 year following the

year in which compensation (severance pay); This income is exempt in

If the amount of the corresponding compensation (odstupnému) for

provision of housing needs in the time of 1 year before its receipt; the adoption of the

compensation (severance pay) the tax administrator shall notify the taxpayer to the end of the tax

the period in which its adoption has occurred; Similarly, even for

the income from the transfer for transfer of the rights and responsibilities associated with membership in the

cooperative, if in connection with this transfer, the rental will be canceled

contract the apartment, where a taxpayer acquired the means to satisfy

residential needs; Similarly also in the revenue from the sale of the family

the House, the unit that does not include commercial space other than the garage, cellar

or Chamber, including the related land, if the seller had

resident immediately before the sale for a period of less than 2 years and it's a

obtained resources to satisfy the housing needs,



in consideration of the transfer) income from securities and income from shares

attributable to the participation certificate when you cancel a mutual fund if their

the total of the taxpayer in the tax year does not exceed the amount of 100 000 Eur,



w) income from the transfer of securities, whether free of charge, if the time between the

the acquisition and transfer of securities paid in its úplatném

conversion for 3 years, and the share of revenue attributable to the participation certificate

When you cancel a mutual fund, if the time between the acquisition of the share

worksheet and the day of repayment of the shares for 3 years; period of 3 years between acquisition and

as to the transfer of a security to the same taxpayer shall not suspend when

merging or amalgamation of mutual funds or in converting closed-end

mutual fund to open mutual fund; the exemption does not apply to

income from the transfer of securities, whether free of charge or to be included in the

assets, and up to 3 years from the completion of activities, from which it follows

income from independent activity, and on income from capital;

the exemption shall not apply to income from the share borne by the mutual

sheet when you cancel a mutual fund that has been or is included in the

assets, and up to 3 years from the completion of activities, from which it follows

income from independent activity; in the exchange of shares of the issuer for a different

share of the total of the same nominal value, duration of 3 years between acquisition and

as to the transfer of a security to the same taxpayer does not cut;

Similarly, even when the exchange of shares, merger or

divisions of the company, are subject to the conditions referred to in Section 23b or §

23 c; the exemption shall not apply to income that flows from the taxpayer

future consideration of the transfer of securities, made at the time of the 3

years from the effective date, and of the future transfer of securities, whether free of charge that is

or was included in trading assets, and up to 3 years from the end of

activity from which follows receipt of separate activities, even if the purchase

contract will be concluded only after 3 years from the effective date or after 3 years from the

their activities, from which it follows separate activity income;

Similarly for income as the consideration minority

shareholders in the exercise of the right of the main shareholder in the buyout of the participating

securities; If this is about the voucher, the period instead of 3 years 5

years of age,



x income resulting from depreciation) of debt during the reorganization or debt relief

carried out under the law governing insolvency,



s) revenue from interest on overpayments caused by the tax administrator, authority

social security and income from penalty payments of sums of the insurance, that

appropriate health insurance returned after the expiry of the deadline for

the decision on the overpayment of premiums,



of interest income tax for non-residents), stemming from bonds

published in the foreign taxpayers is based in the Czech Republic, or

The Czech Republic,



for units of the transferee) income received in the context of mutual

settlement funds of the rent for the financing of the corrections and

maintenance apartment, House and units under the law governing the transfer of units

some housing cooperatives,



zb) income in the form of legal deposit, on the basis of the Special

legislation in the form of copyright and reproductions, in the number of normal,

received in connection with the use of the subject matter of copyright or the rights

related to copyright,



ZC) income arising as a replacement for a servitude arising by operation of law or

by a decision of a public authority under other legislation and to receive

arising as a replacement for the expropriation on the basis of other legal

regulations,



ZD) foreign exchange profits in exchange of money from an account maintained in a foreign currency,

If this is not the account that is included in the company's assets, with the exception of the gain

profit money from an account maintained in a foreign currency on the European

a regulated market or in a similar foreign regulated market, the

which shops with these currencies shall be carried out,



from) revenue from the acquisition of ownership to things on the basis of his conversion

or transition under the law governing transfers of ownership of


units of some housing cooperatives, if the purchaser is a legitimate member of the

cooperatives,



ZF) income from acquiring title to the family home or unit,

that includes cooperative apartment or cooperative commercial space, which

is the garage, cellar or pantry, and does not include other non-residential premises,

If the transferee is a natural person who is a member of the housing cooperative,

who is a tenant of the House or unit in ownership

the cooperative and who is himself or his legal predecessor was involved in its

the acquisition of Member contribution,



Zg) income arising from the balance due to call in the transformation of business

the company or the exchange of shares of the company, which was established

the partner is entitled in accordance with the law governing the transformation of business

companies and cooperatives, subject to the



1. share, for the period between the acquisition and the decisive day of the conversion of the business

company or exchange of shares of the company has exceeded for 3

years of age; the exemption does not apply to share, that is, or has been included in

the assets, and for a period of 3 years from the completion of the activity from which the

It follows a separate activity, income



2. the share of the company for which the time between acquisition and

the decisive day of the conversion or exchange of shares trading company business

the company has exceeded the period of 5 years; the exemption does not apply to the share of the

that is or has been included in the assets of, and for a period of 5 years from the

termination of the activity from which the flows of income,



zh) compensation expenses or subsistence allowance for subsistence expenses

provided by the institutions of the European Union staff or an expert from the national

seconded to the action of the institutions of the European Union,



Zi) income in the form of a tax bonus,



zj) reward, severance, retirement pension, pension, allowance, natural

implementation and reimbursement of expenses provided from the budget of the European Union, MEPs

or former members of the European Parliament, elected in the territory of the United

States, provision and reimbursement of expenses provided from the budget of the

The European Union, the surviving spouse and their dependent children

in the case of death of a member of the European Parliament, elected in the territory

The United States,



ZK) income under Section 4a.



(2) the period between the acquisition and the sale pursuant to paragraph 1. and) or (b))

not cut if in the time between the acquisition and the sale occurred



the settlement between the co-owners) of immovable property by dividing by

the size of their holdings,



(b)) that arose in the House drive,



(c)) the settlement of the joint property of spouses or



d) property Division.



(3) exemption regularly paid pensions and pensions referred to in

paragraph 1 (b). (h)) does not apply in the case where the sum of the income in accordance with § 6

and partial tax bases under section 7 and 9 for the taxpayer exceeds the

tax period the amount of 840 000. To income under section 6 shall, for the purposes

This provision does not include revenue from tax exempt, nor the income from

where the tax is levied by deduction according to the special tax rate, if

does not flow under § 36 odst. 7.



_________________



Editor's note. ASPI: point 8 article. (II) legal measures no 344/Coll.: For

the tax period 2013 to 2015 shall not apply the provisions of § 4 para. 3

Act No. 586/1992 Coll., as amended.



Point 2 of the article. (II) Act No. 267/2014 Sb: for the tax period of 2015

does not apply the first part of article II, section 8 of the legal measures the Senate No.

344/Sb.



_________________



(4) the assets of the taxpayer, the income tax of individuals for

income tax purposes means the part of the property of the taxpayer, or

is charged, or is or was listed in tax records. Date of disposal

certain assets from the assets of a taxpayer means the date

When the taxpayer for this folder property last post or the last

featured in the tax records.



Section 4a



The exemption of non-revenue



From the tax on the income of natural persons shall not be exempt gratuitous income



and from the acquisition of heritage or) link



(b)) of the beneficiary of the property that



1. the Trust Fund was earmarked for the acquisition of death or



2. increased the assets of the Trust Fund for the acquisition of death,



(c)) of the acquisition of ownership of movable property, if it is guaranteed to be

reciprocity and the person from whom the thing is gaining, is



1. a representative of a foreign country designated in the Czech Republic,



2. a member of his family living with him in jointly managing the

household,



3. any other person to whom the incumbent of the diplomatic privileges and immunities and that

not a citizen of the United States,



(d)) of the acquisition of ownership of the land or of the establishment of the factual

the burden, if these gains occurred on the basis of the decision of the land

the Office of the land,



e) acquisition of ownership of land or land under share

the law governing the property of the Czech Republic and its performance in

legal relations, is a branch of the State shall not:

convert to a natural person,



(f) the Ministry of the apartment) under the law governing conversions

title to the units of some housing cooperatives,



g) arising in the form of a gift received in connection with the activities from which the

It follows from a separate intake activities such as promotional item

bearing the name or trademark of the provider of this gift,

the price of which does not exceed $ 500,



h) from the acquisition of ownership to the unit, which does not include non-residential

space other than the garage, cellar, or Chamber, is owned

legal persons arising in order to to become the owner of the House with

units, and a natural person who acquires title to the unit,



1. is the tenant of this unit,



2. is a member of the legal person and



3. She has participated or its legal predecessor was involved in your money

or non-performance of the acquisition of the House with the units,



I) taxpayer residing in a Member State of the European Union or the State of

the stand of the European economic area of the operating facilities for the care of

stray or abandoned animals, or for the care of individuals of endangered species

animals, is a gratuitous income used to operate this device,



(j)) of the taxpayer, that is no later than the end of the calendar year

following his adoption of proven it to increase or

change the qualifications, study, treatment, payment of social services or the

purchase of equipment for the disabled, as well as the direct provision of

such AIDS,



k) on humanitarian or charitable purpose or from public collections,



l) of the acquisition of the assets used for the financing of demonstrably

the campaign of a candidate for President of the Republic according to the law

governing the election of the President of the Republic, which will take part in the first round

options,



m) in the form of benefit vydlužitele when the interest-free loan,

the records are lent out or výprosníka when you výprose if this revenue

they are not income from employment, and if



1. revenue from a relative in the ascending line, if

It is a sibling, uncle, aunt, nephew or niece, husband, husband

the child, the child's spouse, parents, spouse's parents, spouse or



2. revenue from a person with whom the taxpayer lived for at least

one year prior to obtaining not income in

running a household together and for this reason, take care of household

or was the person referred nutrition,



3. the revenue of the beneficiary of his estate, which to the trust

the Fund has increased its assets or Fund, or from the property,

that was dedicated to the Trust Fund or the increased assets

This Fund by a person referred to in paragraph 1 or 2, or



4. in the aggregate income from these assets lack the same taxpayer

in the tax year does not exceed the amount of 100 000 Eur,



n) in the form of implementation provided for the operation of the Zoo, whose

the operator holds a valid license under the law governing

zoos,



about) in the form of performance provided to natural persons for the provision of

public cultural services,



p) owner of the drive in the form of reimbursement of the costs of the management of House and land



1. the owner of the other units in the same House, or



2. a person who becomes the owner of the newly formed units in the same

the House.



§ 5



The tax base and tax loss



(1) the taxable amount is the amount by which the income generated by the taxpayer in

the tax year exceed the expenses shown to be spent on their

achieving and maintaining, securing, if further individual income under §

6-10 unless otherwise specified.



(2) in case the taxpayer, which arise in the tax period in parallel two or

more types of income referred to in articles 6 to 10, is the basis of the sum of the tax

partial tax bases identified by type of revenue

by applying the provisions of paragraph 1.



(3) If, in the accounting, tax accounting, or according to the records of the

revenue and expenditure exceeds the expenditure of revenues referred to in § 7 and 9 is

difference loss. About the loss of a modified pursuant to § 23 (hereinafter referred to as "tax

loss ") is reduced the sum of partial tax bases established in accordance with

individual types of income referred to in § 7 to 10 with the use of the provisions of the

of paragraph 1. This tax loss, or part thereof, which cannot be applied


in the taxation of income in the tax year in which it was created, you can subtract

from the total of partial tax bases identified by species

the revenue referred to in § 7 to 10 in the following tax periods according to the

§ 34.



(4) income from employment paid or received by the taxpayer in

the taxpayer within 31 days after the end of the tax year for which the

have been reached, shall be considered as revenue paid or received on this

tax period. Income paid or received after 31 December 2006. the day after

the end of the tax year is a tax year, the income on which the

have been paid or received and of the advance withheld from the income of the payer

the tax shall be counted for the taxpayer to the tax liability that

the tax year in which they are paid or received. Similarly,

advances in the determination of the tax base, and when you register the income from dependent

activity.



(5) it shall not be included in the taxable income and income tax exempt,

for that, it is further stipulated that they introduced special rate

tax under section 36 of the tax base, if § 36 odst. 7 or 8

provides otherwise. Shall not be included in the tax base income included in

a separate tax base.



(6) on the income included in the tax base (the part-the tax base)

previous tax periods that was returned, it will reduce revenue

(yields) and/or increase expenditure (costs) in the tax year in

where to return it there, assuming that for his return

There is a legal reason and return of income is not recognized in the accounting or

in the tax records of the taxpayer when the findings of the tax base (the part-basis

taxes) under section 7 and 9. A similar procedure applies in the case of expenditure

(the cost of) applied as expenses (costs) to achieve, reinsurance and

maintaining revenue, failure to comply with the conditions laid down for their

the application of as expenses (costs) to achieve, ensuring and maintaining

income. In the case of amounts claimed as an expenditure (cargo)

previous tax periods for which there is a legal reason to

their repayment by the beneficiary, the amount of the increase revenue (revenue) or

reducing expenses (costs) in the tax period, when the game's legal reason

to their application, provided that the return was not recognized in the

accounting or tax records of the taxpayer in determining the base

taxes (part-of the tax base) under section 7 and 9. Of income from dependent activities

included in earlier tax periods to the tax base

(the basis for the calculation of the tax), to whose return there is a legal

the reason can be reduced by the taxpayer's income from employment in a calendar

month, respectively. in the following calendar months in the tax

the period in which to return there. Income for that calendar month

However, it may be reduced only to the amount that the taxpayer has been posted.



(7) in the taxpayer's income under section 7 and 9 shall be taken into account as well as for inventory

imagery in the calendar year preceding the year in which he launched

activity. The same applies mutatis mutandis to the other necessarily incurred expenses

associated with the start activity.



(8) when the transition from bookkeeping to tax registration procedure

in accordance with Annex 2 to this Act. During the transition from tax records to

management procedure referred to in annex 3 to this Act.



(9) for the taxpayers referred to in § 2, the value of the claim shall mean

nominal value or unit cost for receivables acquired through assignment

and for receivables acquired free of charge price determined at the date of acquisition by the

special legal regulation of valuation ^ 1a). For taxpayers,

who are the payer of value added tax, or they were at the time of

the nominal value of the claim, the claim shall be reduced by the amount of tax from the

added value if it has been met its own tax liability on

the output.



(10) the difference between income and expenditure is increased by



and, in addition to the amount of the debt) waived taxes, fees or other similar

cash, debt of contractual penalties, interest and other

similar sanctions, that it ceased to exist otherwise than



1. fulfilment,



2. offsetting,



3. the merger of the rights with the obligation for one person, 4. the settlement,



5. the agreement existing debt for new debt is replaced by the same

values,



(b)) the value of backups that are expenditure on the reach, ensuring and maintaining

income, paid the taxpayer with income under § 7, which does not

accounting and expenses under section 24 applies, the taxpayer that is

associated person (section 23), who keeps the accounts, with the exception of backups

the title of remuneration for financial leasing, if not to the expense report total

debt in the tax period in which the advance paid,



c) income taxpayer, who leads the tax records

bills of Exchange, which is covered by the claim, if it is about income that is

subject to tax under section 3,



d) an amount equal to valuation of in-kind contribution reduced by the amount of the deposit,

that is paid by its member corporations,



(e)) the amount equal to the difference between the current debt and the debt of the new lower

values based on the agreement, the current debt is replaced by

the new debt.



(11) the difference between income and expenditure is reduced by the amount of advances paid

a taxpayer with income under § 7, which does not keep accounts and spending

claims under section 24, the taxpayer, that is associated (section 23),

that keeps the accounts, with the exception of advances by way of remuneration for the financial

leasing, which has increased the tax base pursuant to paragraph 10, in the

the tax year in which it was charged the total debt.



§ 6



Income from employment



(1) income from dependent activities are



and filling in the form)



1. income from the current or former employment, the staff regulations

or of a member of the ratio and the like relation, in which the taxpayer in the performance

work for the payer of income shall be obliged to observe the commands of the payer,



2. the term of enjoyment,



(b) the revenue for your work)



1. a member of the cooperative,



2. the shareholder of the company with limited liability,



3. a limited partner of a limited partnership,



c) rewards



1. the member body of the legal person,



2. a liquidator,



d) revenue arising in connection with the present, future or earlier

the performance of the activity from which the revenue shall come under the letters) to c), without

regardless of whether the resulting from the payer, for which the taxpayer carries on

activity from which flows the income from employment or from the payer,

which the taxpayer does not carry out this operation.



(2) a taxpayer with income from employment is hereafter referred to as

"employee", the payer of income as the "employer". The employer is also

the taxpayer referred to in § 2 (2). 2 or in section 17(2). 3, for which

employees perform work according to his commands, even if the revenue for this

work on a contract basis are paid through a person

established or residing abroad. In terms of other provisions of the

the Act is thus paid income deemed income paid

the taxpayer referred to in § 2 (2). 2 or in section 17(2). 3. in the event that, in the

the employer to pay to the person established or resident in a foreign country with the

exception of persons established or resident in a Member State of the European

the Union representing the State or the European economic area, which has a

organizational folder in the Czech Republic, whose business is

employment mediation on the basis of an authorisation pursuant to law

adjusting employment is contained and the amount per mediation,

the employee shall be deemed to receive at least 60% of the total remuneration.



(3) income referred to in paragraph 1 shall mean regular income or

disposable, regardless of whether it is legally entitled to them or not, whether the

It is from the employer receives an employee or other person, and whether they are

paid or credited to the credit or are in a different form of performance

carried out by the employee or by the employer in its favor. Tv

It also means the amount by which the payment of the employer by the employee

for the filling, in addition to the unit that does not include commercial space

other than the garage, cellar or room, apartment or townhouse in which he

the employee is domiciled for a period of 2 years immediately prior to its purchase,

less than the price



and) determined under the law governing the valuation of the assets or the price that

be charged to any other person,



(b)) provided for under paragraph 6 in the case of a motor vehicle to

use for business and private purposes.



(4) income tax paid or debited are separate

the taxable amount for taxation tax charge deduction under special rates

taxes, in the case of income arising under paragraph 1 on the basis of the agreement

for work, whose aggregate amount for the same tax payer shall not exceed

per calendar month, the amount of $ 10,000, and the employee for this payer

taxes did not sign a declaration to the tax provided for in § 38 paragraph 4, 5, or 7

or does not use the procedure provided for in § 36 odst. 7 or 8.



(5) if the Resulting revenue referred to in paragraph 4 from sources abroad, are

the taxable amount (partial tax base) according to § 5 para. 2.



(6) If an employer Provides employees free of charge motor vehicle to

use for business and private purposes, shall be deemed income


the employee the amount of 1% of the entry price of the vehicle for each started

calendar month supply of the vehicle. In the case of the hired vehicle, is based on

of the entry price for the original owner of the vehicle, even in the case that

occurs when a subsequent sale of the vehicle. If it is not included in the entry price of the tax

the value added for the purposes of this provision, on the tax increase.

If the amount of which shall be treated as income of the employee for each and

started calendar month supply of the vehicle is less than $ 1,000,

It is considered the employee's income the amount in the amount of $ 1,000. Supplies

the employer free of charge in the course of a calendar month

gradually more motor vehicles for business and

private purposes, the employee shall be considered income in the amount of 1% from

the highest price of the motor vehicle. If an employer shall provide

employees free of charge during the calendar month more motor

vehicles at the same time, it is considered income of the employee in the amount of 1% of the amount

of the total of the entry prices of all motor vehicles provided for the

business and private purposes. Input price of the vehicle for the purposes of this

provisions shall mean the entry price provided for in § 29 para. 1 to 9.



(7) for income from dependent activity and shall not be subject to tax, in addition to

income not subject to tax under section 3, paragraph 3. 4, are not



a) reimbursement of travel expenses provided in connection with the performance of

activity from which flows the income from employment, to a maximum set by the

or facilitated by the special legislation for employees) ^ 5

the employer, who is listed in § 109 paragraph. 3 of the labour code, as well as

the value of the free meals provided by the employer on the

business trips; other and higher compensation than provided for in the specific

legislation are taxable income in accordance with paragraph 1,



(b)) the value of personal protective equipment, work clothes

and shoes, washing, cleaning and disinfectants and protective

drinks provided in the scope of the specific regulation, including

the cost of maintaining personal protective and labor resources,

work clothing and footwear, as well as the value of the provided uniforms,

including contributions to maintaining them, the value of the working clothes,

designated by the employer for the performance of the employment, including the contribution to its

maintenance,



(c) amounts received by an employee as a deposit) from the employer to the

on behalf of the issued, or the amount by which an employer pays employees

proven expenses that he had incurred from his employer, as

would have incurred directly by the employer,



d) compensation for the wear and tear of your own tools, equipment and objects

necessary for the performance of the work provided by the employees in accordance with the civil code

work,



(e) mandatory implementation of the employer's) creation and respect for labour

the conditions for the performance of the work provided for in legislation.



(8) If an employer pays the employee expenditure (refunds) in accordance with paragraph

7 (b). (b)) to d) lump-sum payments the following expenditure shall be considered as established

the amount of the flat-rate scheme provided for by specific provisions or the flat of

in the collective agreement, in the internal rules of the employer in the employment

or other contract, provided that the amount of the flat-rate scheme was the employer of the

proven to be established on the basis of actual expenditure calculations. In the same

in a way, the employer in determining the flat-rate scheme shall proceed in cases where the

There is a change in the conditions under which the fee was established. In the case of postpaid

using your own tools, equipment and objects necessary for the exercise of

the work of the employee, which would otherwise be depreciated, only up to the amount

in what would be an employer apply depreciation equivalent material

asset depreciation in all other years of depreciation.



(9) from the tax are, in addition to the income referred to in paragraph 4, shall be exempt



and non-cash transactions) the employer in professional development

staff related to the subject of activity of the employer, or

non-cash transactions the employer in case of retraining

employees under other legislation governing

zaměstnanost1 ^ 33); This exemption shall not apply to income arising

employees in this connection as wage, salary, reward, or as

compensation for loss of income, as well as other cash provided by

this context, employees,



(b) catering provided as) the value of non-monetary transactions

the employer of the employees for consumption on site or within a

canteen provided through other entities,



(c)) the value of non-alcoholic beverages provided as non-monetary transactions

from the Social Fund of profit (income) after taxation or debited

expenditure (costs), which are expenditures (costs) to achieve, ensuring

and maintaining the income by the employer to the employees for consumption on the

workplace,



(d) the non-monetary transactions provided by the employer) employees or their

a family member of the Fund for cultural and social needs, from

Social Fund, the profit (income) after taxation or debited

expenditure (costs), which are expenditures (costs) to achieve, ensuring

and maintaining the income, in the form of



1. the use of medical, educational or recreational facilities; When

the provision of recreation and travel for employees of the value of goods

exempt transactions in the aggregate amount of not more than $ 2,000 for the tax

period,



2. use the device taking care of preschool children, including nursery school

According to the Education Act, the employer's physical education and library

sports facilities,



3. the contribution to the cultural or sports events,



benefits provided by the employer (e)) operating a public transport

people to its employees and their family members in the form of

free or discount tickets,



f) income from dependent activities carried out in the territory of the Czech Republic,

accruing to the taxpayers of income tax of physical persons, who are tax

non-residents from employers headquartered or domiciled abroad,

If the time period relating to the exercise of this activity shall not exceed 183

days in any period of 12 consecutive months, with the exception of

the income from the



1. personally and publicly performed the activities of artists, athletes, artists or

artists as well the persons and



2. the activities carried out by the permanent establishment



(g) the value of goods not filling) provided out of the Fund

cultural and social needs according to the prescription, 6a) u ^ ^

employers, to which this regulation does not apply, the value

goods not of performance provided under similar conditions of

social funds or from the profit (income) after tax, or a charge on the

expenditure (costs), which are expenditures (costs) to achieve, ensuring

and maintaining the income, up to the aggregate amount of CZK 2000 per year for each

the employee,



h) cash for the outfit and the particulars provided by the quartermaster

members of the armed forces and the formalities provided in kind

members of the security forces under special laws

regulations, ^ 3) special benefits provided to members of the security

Corps under special legislation ^ 6b) and compensation for material damage

under special legislation. ^ 6 c)



ch) compensation for loss of income granted to members of the staff

security forces according to the law effective 31 December 1998. December

2005,



I) value of transitional accommodation, unless it is a property when the work

the path, as provided by the employer for employees in non-cash transactions

connection with the performance of the work, if the municipality is not transitional accommodation

identical to the municipalities, where the employee is domiciled, and up to a maximum of 3

500 CZK per month,



(j)) payable under the special Payroll compensation regulations ^ 6 d)

the difference between the benefits of sickness insurance,



k) compensation for loss of income granted under the labour code during

1. January 1989 and paid after 31 December 2006. December 1992,



l) revenue from the work of pupils and students in practical teaching and practical

the preparation,



m) extra charge or surcharge for service abroad provided by the

According to the specific legislation of the soldiers and members of the

security forces ^ 6e) posted within the unit multinational forces

or international security forces outside the territory of the Czech Republic

time abroad



n) severance pay in accordance with Decree No. 19/1991 Coll., on the application and

the material security of workers in the mining industry in the long term unfit for

the work, paid workers reclassified or released from

medical reasons for the working risk of occupational illness, work-related injury

or disease arising from, or worsening due to the influence of the work

environment,



about the above 500) earnings EUR provided by the employer as a social

help employees in direct connection with overcoming his extremely

difficult conditions as a result of natural disaster, environmental or industrial

accident to the territories in which the emergency was declared, ^ 65)


provided that such income is paid out of the Fund for cultural and

social needs or the Social Fund under similar conditions at the

employers, to which the regulation on the Fund for cultural and social

needs not covered by or from the profit (income) after taxation or debited

expenditure (costs), which are expenditures (costs) to achieve, ensuring

and maintaining the income,



p) the payment of the employer in the overall total no more than $ 30,000 a year as a



1. the contribution to the pension insurance with State contribution poukázaný

on account of its employee pension society, post

the employer's supplementary pension savings poukázaný on account of his

employee pension society



2. the contributions to the pension insurance scheme for the benefit of his poukázaný

employee pension insurance with institutions of the pension scheme, on the

under a contract concluded between the employee and pension institutions

insurance, or on the basis of otherwise agreed to the participation of employees in the

pension insurance, provided that payment has been negotiated in respect of

pension schemes after 60 calendar months and at the same time first

in the age of 60 years, and further provided that the right to benefits from the

pension insurance for the employee, and in case of death of the employee, other

person, in addition to the employer that, responsibility for the contributions to the pension

insurance, or



3. the contribution of the insurance premiums paid by the employer, an insurance company for

the employee on his insurance for survival or in case of death

or survival, or on pension insurance, even when taking out the

an earlier performance in the case of entitlement to a retirement pension, or

disability pension for disability of the third degree, or in the case

If the insured becomes disabled in the third degree, according to the law on

Pension Insurance Act, or in case of death (hereinafter referred to as "a private life

insurance "), provided that the payment of the insurance indemnity

the treaty negotiated only after 60 calendar months from conclusion of the contract and

at the same time, first in the calendar year in which the insured person reaches the

the age of 60, that under the terms of the insurance contract does not allow for the payment of the

other income, which is not insurance and shall not constitute termination of insurance

of the Treaty, and that is the insurance contract concluded between an employee as

the policyholder and the insurance company who is authorized to engage in insurance

activities on the territory of the Czech Republic under the law governing

insurance, or other insurance company established in the territory of the Member

State of the European Union or the State of the formation of the European economic area and

Furthermore, provided that the right to a private performance of insurance contracts

life insurance has insured employee, and if the insurance

the death of the insured event, the person designated under the law governing

the insurance contract, in addition to the employer who paid for a contribution to the

premiums; If before the end of the period of 60 calendar months of

conclusion of the contract or before the year in which the insured person reaches the age of 60, to

payment of indemnity from the private life insurance, another

income that is not and shall not constitute termination of insurance premiums

contract, or premature termination of the insurance contract, the exemption

and the income according to paragraph 6, in the tax year in which this

the facts occurred, the amount of contributions for insurance premiums, which have been in

of the insured person in the year of payment or early termination of the contract and in

over the past 10 years, from the tax on income from dependent activities exempted;

This shall not apply in the case of transactions when the entitlement to

old-age pension or disability pension for disability of the third degree

or, if the insured becomes disabled in the third degree by

Act on pension insurance or in case of death, and with the exception of

insurance contracts for which will not be paid indemnity or saved money back

and at the same time, reserve capital value or saved money back will be directly transferred to the

to another contract for the private life insurance that meets the conditions for

the tax exemption of employer's contributions; This income is not income

payable by the payer of income tax from dependant activity; the employee is

obliged to notify your employer no later than the last day of

the calendar month in which the change occurred, that the right to tax

exemption of contributions paid by employer for his private life

insurance has lapsed,



r) natural performance provided under special legislation ^ 6 g)

officials and some State authorities and judges,



with the proven expenses provided) compensation under special laws

regulations ^ 6 g) officials and some State authorities and

the judges, in the case of



1. the expenditure on air transportation on domestic roads associated with the

power function (hereinafter referred to as "domestic journey"),



2. the expenditure on transportation when foreign travels connected with the exercise of

function (hereinafter referred to as "foreign journey"),



3. expenditure on meals on domestic trips,



4. catering expenses and certain other expenses in foreign

the road,



5. expenditure on accommodation on domestic trips,



6. expenditure on accommodation during business trips,



7. the expenditure on temporary accommodation in the place where the authority which carries out

function,



8. expenditure on technical and administrative work



9. expenditure on the activity guide or personal assistant



10. expenditure on public mass transportation means of judges

on domestic trips,



t) income in the form of wages, salary or remuneration or

the reduced salary or reduced for the period of temporary work

incapacity or quarantine under special legislation, 47a) ^ ^

the minimum entitlement of the specified special legislation

governing employment legal relations ^ 47b)



the amount spent by the employer) to cover the expenditure related to the

payment of wages and the wages of the employees, with the payment of the contribution

the insurance premiums (insurance) in favor of the employee, as well as the amount of

incurred by the employer on the reimbursement of expenses associated with providing

kind staff,



in the income from the same employer) accruing to employees in the form of

benefit when the interest-free loan of up to the total amount of principal

300 000 of these leases.



(10) the emoluments are



and salaries and performance) provided in connection with the present or

an earlier performance, the amount of which shall be determined according to the law

adjusting salaries and other formalities connected with the performance of the functions

representatives of the State power, some State authorities and judges ^ 138), with

the exception of the salary payable to President of the Republic and refunds associated with

the performance of its functions,



(b) the remuneration for the performance of functions) and provided in the context of the

current or past performance feature in



1. the bodies of municipalities, and other bodies of local and regional authorities,



2. the State authorities,



3. clubs and special interest associations



4. trade unions,



5. the Chambers,



6. other institutions and bodies.



(11) for the functional benefit shall not be considered income experts and interpreters,

providers of collective disputes and arbitrators for the activity pursued

under the specific legislation.



(12) the taxable amount (partial tax base) are income from dependent

activities, except as provided in paragraphs 4 and 5, increased by the amount of

the corresponding social security premiums, and contributions to the State

employment and insurance on health insurance premiums,

that is of such income under special legislation ^ 21) shall be obliged to

pay the employer (hereinafter referred to as "compulsory insurance"); the amount corresponding to

compulsory insurance for the calculation of the tax base in addition to income from

dependent work and for each employee, for which the obligation to pay mandatory

the employer has no insurance. An employee, for which the obligation to pay

compulsory insurance the employer does, means an employee, the

extraction of compulsory insurance premiums does not follow the laws of the United States,

or a member of staff is entirely or partly covered by the compulsory

foreign insurance of the same type. Compulsory insurance shall be rounded

the entire Crown upwards. In the calculation of the tax base under the first sentence

When determining the amount of the compulsory insurance premiums or discounts shall be disregarded

extraordinary discounts on premiums for employers and or other

the amounts by which the employer reduces contributions compulsory insurance premiums.



(13) in the case of income arising from sources abroad,

the taxpayer referred to in § 2 (2). 2 tax base its income from dependent

the activities carried out in the State, with which the Czech Republic has not signed the contract

for the avoidance of double taxation, plus mandatory insurance premiums referred to in paragraph

12 and decreased by this income tax paid from abroad. If

activity from which flows the income from dependent activities carried out in the

State, with which the Czech Republic has an agreement on avoidance of double

taxation is the taxpayer referred to in § 2 (2). 2 the basis for tax it

income from dependent activities carried out in that State, plus mandatory


the insurance referred to in paragraph 12; This can be reduced by income tax paid from the

This income in the State, with which the Czech Republic has concluded the contract on the

avoidance of double taxation, and only to the extent in which has not been

offset against the tax liability in the territory of the country under section 38f in immediately

the previous tax period. In doing so, it must be a nezapočtenou tax

income that is included in the tax base.



(14) in the case of income from dependent activities accruing to the taxpayer

referred to in § 2 (2). 3 from the sources on the territory of the Czech Republic (section 22), from

which tax withheld tax rate under section 36, the procedure in

establishment of a separate tax base pursuant to paragraph 12.



(3) income from employment by the employer must be in favour

the employee in the tax year and paid employees or

received after 31 December 2006. January after the expiry of this period, when the

the inclusion in the tax base according to § 5 para. 4 increase the compulsory insurance,

that was out of this income at the time of their settlement required to pay

the employer.



(16) the pension insurance Institutions for the purposes of this Act, the

financial services provider authorised to operate a pension

insurance, regardless of its legal form, that is



and operated on the principle of the funded) management,



(b)) for the purposes of providing retirement established allowances outside the statutory

the pension system ^ 136) on the basis of the Treaty or on the basis of otherwise agreed

participation in the pension insurance and carries on the activity resulting therefrom and the



(c)) and operated by the pension insurance in the Member State of the European

the Union representing the State or the European economic area and is subject to supervision

the competent authorities in that State.



§ 7



Income from independent activity



(1) income from independent activity, if you do not belong to the income referred to in

§ 6, is



and income from agricultural production), forestry and water management,



b) income from entrepreneurship,



(c) income from another business) not covered by points (a) and (b)))

which is the need for business permission,



(d)) share of the public company and general partner

limited partnership to profit.



(2) income from independent activity, if you do not belong to the income referred to in

§ 6, is further



and use or income) to provide rights to industrial property rights,

Copyright, including the copyright, related rights, including

the income from the publication, reproduction and distribution of literary and other works

own expense,



(b)) rental income of assets included in the company's assets,



(c) the performance of an independent income) profession.



(3) the taxable amount (partial tax base) are the revenue referred to in

paragraphs 1 and 2 with the exception referred to in paragraph 6. This revenue is

reduce the cost of achieving them, ensure and maintain with

excluding the revenue referred to in paragraph 1 (b). (d) to determine the base.)

taxes (part-of the tax base), the provisions of § 23 to 33.



(4) for the taxpayer, who is a companion to a public company, it is

part of the tax base (the part-the tax base) the proportion of the tax base

or tax loss of a public company. This ratio corresponds to the

the ratio, which is a partner involved in the profit of public business

the company.



(5) for the taxpayer, who is a general partner of a limited partnership, it is

part of the tax base (the part-the tax base) the proportion of the tax base

or tax losses of a limited partnership. This ratio corresponds to the ratio,

which the general partner involved in the profits of the limited partnership.



(6) the receipt of the author for the contribution to a newspaper, magazine, radio or

television arising from sources in the territory of the Czech Republic is an independent

the taxable amount of the tax collected pursuant to the special tax rate deduction for

provided that the sum of these receipts from the same tax payer in

per calendar month £ 10 000 and as to the income referred to in paragraph 2 (a).

and).



(7) does not apply if the taxpayer expenses incurred to achieve proven,

ensuring and maintaining income, may apply, with the exception of expenditure referred to in

section 12, in the amount of



a) 80% of the income from agricultural production, forestry and water management, and

income from craft trades; You can, however, not more than

apply the expenditure in the amount of $ 1 600 000,



b) 60% of the income of the enterprise; However, you can redeem a maximum of

expenses in the amount of CZK 1 200 000,



c) 30% of the revenue from the lease of assets included in the company's assets;

However, you can apply the maximum expenditure amounts to 600 000 CZK



d) 40% from other income from separate activities, with the exception of revenue by

paragraph 1 (b). (d)) and paragraph 6; However, you can redeem a maximum of expenditure to

the amount of $ 800 000.



The method of application of the expenditure referred to in this paragraph cannot be retroactively changed.



(8) if the taxpayer expenses referred to in paragraph 7, it is considered that, in the

the amount of expenditure includes all expenditure incurred by the taxpayer in

achieving income from independent activities. The taxpayer,

the expenditure referred to in paragraph 7, shall be obliged to always keep a record of

the receipt and registration of claims arising in connection with the activities of the

that follows the reception of a separate activity.



(9) if the thing in the common property of the spouses, which is used for

activity from which stems from a separate intake activities, one of the spouses

or both spouses, following this thing into the assets of one of the

the spouses. In the case that this thing has in the commercial assets of one of the spouses,

but the operation, which follows receipt of separate activities

also used the second spouse can be expenses (costs) related to

This thing, which fall on the part of the things used for the activity of

that follows the reception of a separate activity, the two husbands, a split between

both spouses in proportion as it is used in its activities in accordance with

paragraphs 1 and 2. Revenue from the sale of things in the common property of the spouses are

taxed at the spouse who had such a thing included in the commercial

asset. After the operation, which follows a separate income

the activities are proceeding according to § 10 para. 5 of the Act.



(10) in income under § 7 para. 1 (b). (d)) shall not be subject

taxes are not the reimbursement of travel expenses provided by the shareholders of the public

corporations and limited partnerships to komplementářům

special provision set out above. ^ 5)



(11) the termination occurs (interrupt) activities, from which follows receipt of

a separate activity, the taxpayer shall pay the amount of premiums under paragraph 23 of

paragraph. 3 (b). and) point 5 and § 24 para. 2 (a). (f)) after the deadline and

will pay the debts referred to in § 23 para. 3 (b). and paragraph 12), may submit a

additional tax return for the tax liability is lower. Similarly, proceeds

the legal successor of the taxpayer with income under section 7 in the event of death

the taxpayer.



(12) If a taxpayer with income under § 7 para. 1 (b). and) or (b))

apply as an accounting period of the marketing year ^ 20) is part of the taxable amount

or the tax loss the difference between the income and expenditures for the escaped

marketing year. When you change the posting in a calendar year accounting in

marketing year is part of the tax base or tax loss under section

7 the difference between revenues and spending to the last day of the month which

the taxpayer has ceased posting in a calendar year. When you change the posting in

accounting marketing year in the calendar year is part of the Foundation

the tax or the tax loss under section 7 (2). 1 (b). a) or b) total

the difference between income and expenditure in the marketing year and the difference between the revenue

and expenses from the time of their posting to the end of the marketing year,

of the calendar year. Partial tax base is included in the tax return for the

the calendar year in which the marketing year or accounting for the transition

of the calendar year, for the marketing year, and vice versa. Similarly, proceeds

a taxpayer with income under § 7 para. 1 (b). (d)), if the public business

company or limited partnership shall apply as the accounting period

marketing year.



(13) the taxpayers with income under paragraphs 1 and 2, who do not complete accounting

and do not apply the expenditure referred to in paragraph 7, shall act in accordance with § 7b. If

each of the partners of the company (section 12), tax records, may lead

the tax records, which recorded the common income and expenditure on the common

reach, ensuring and maintaining revenue; Yet at the end of the reporting

period or upon termination of activities during the reporting period, the

to your tax records on the common share of revenue and market share

public expenditure on the reach, ensuring and maintaining revenue.



Section 7a



The tax provided for a lump sum



(1) the taxpayer which income tax exempt income and

special tax rate taxable income arise pursuant to § 7 para. 1 (b).

a) to (c)), including interest on deposits to the account, which is in accordance with the conditions of

who leads account, intended for the business of the taxpayer [§ 8 paragraph 1 (b) (g))],

If the business activities without employees or

cooperating persons except as provided in paragraph 2, for which the annual

the amount of such income in the immediately preceding 3 tax years


periods does not exceed 5 000 000 $, is not a partner of the company, may

the tax authorities to establish, at the request of the taxpayer to be filed not later than 31 December 2006.

current tax year January tax lump-sum payments. In the application

the taxpayer shall indicate the estimated income under § 7 para. 1 (b). a) to (c))

(hereinafter referred to as "revenue") and projected expenditure to these

income (hereinafter referred to as "expected expenses") and other facts relevant

for the determination of tax lump-sum payments referred to in paragraphs 2 to 7.



(2) if the taxpayer activities cooperation under paragraph 1

the other spouse may, on the determination of taxes in a lump sum or

the cooperating spouse (wife). In this case, the projected revenue

and the estimated expenditure divided into cooperating spouse (wife) in

the proportions laid down in accordance with § 13. The non-taxable part of the taxable amount pursuant to section

15, a tax credit under section 35ba or a tax credit under section 35 c shall apply

the taxpayer and the cooperating spouse (wife) separately.



(3) the amount of tax lump-sum payments shall be determined depending on the amount of

projected revenues that are subject to tax, in addition to the income from the tax

exempt and income from which tax is levied a special tax rate, and the

the amount of the anticipated expenses, but at least in the amount under § 7 para. 7.

the anticipated revenue, including income from the sale of assets, which

was inserted into the assets, income from cancellation of the reserves established by the

in accordance with the Act on reserves ^ 22a) and the anticipated expenditure includes

disposals of assets that can be used under this Act

depreciated, and the amount of the reserve created for the relevant tax period

in accordance with the Act on reserves. ^ 22a) the difference between estimated income and

the projected expenditure is adjusted for expenses claimed under section 24, for

which broke legal ground for applying for, or about the estimated

the non-taxable portion of the tax base under section 15. The tax provides tax

flat-rate amount, after discussion with the taxpayer up to 15. may the normal

of the reporting period. If the deadline is not complied with, cannot be

to provide for this tax period, the tax on lump sum payments.



(4) the difference between the expected revenues and projected expenditures

adjusted in accordance with paragraph 2, the tax rate shall be calculated in accordance with § 16.

The calculated tax is further reduced by the anticipated tax credit under section 35ba

or about the anticipated tax credit under section 35 c, pleaded by the taxpayer

in the request for the fixing of taxes in a lump sum pursuant to paragraph 1. To

the presumed right to the application of the tax bonus according to § 35 c when

the determination of the flat-rate amount tax information shall be disregarded. The tax provided for a flat-rate

the amount shall be, even after a reduction of estimated tax credits claimed

pursuant to section 35ba and 35 c, at least $ 600 for the tax period.



(5) if the taxpayer during the tax period, revenue from sales of

the case, which was included in the commercial property or other income

According to § 6, § 7 (2). 1 (b). (d)), section 7 (2). 2, § 8 to 10 in the aggregate amount of

more than 15 000 CZK for a taxation period, in addition to the income from the tax

exempt and income from which tax is levied a special tax rate than

When determining the flat-rate amount assumed tax must

the end of the tax year to file a proper tax return and income and

expenses from the activities referred to in § 7 para. 1 (b). ) to c) in return

in the amount of that tax in determining the flat-rate tax was based on

the amount and paid in a lump sum tax credit equal to the tax on the resulting

duty. The filing of this return are provided for tax decision

flat-rate amount. The tax administrator may provide for lump sum tax

even multiple fiscal years, up to 3.



(6) the tax administrator may cancel a decision of the tax determined in accordance with paragraph

1 for the tax period following the tax period in which the

found that its amount does not match the income from the activity, from which it was

fixed tax lump-sum payments, or there is a change in the conditions referred to

in paragraph 1, decisive to the determination of tax lump-sum payments of tax.



(7) on the determination of taxes in a lump sum tax administrator shall draw up a Protocol on the

the hearing. Part of the Protocol and the decision is announced during the

the hearing, which shall contain, in particular, the estimated amount of revenue,

the estimated amount of expenditure, the difference between the expected revenue and

the projected expenditure adjusted in accordance with paragraph 2, the amount of the applied

the amounts under section 15, the amount of the tax credits under section 35ba or tax credits

According to § 35 c, the amount of tax and the tax year to which they relate. If

a taxpayer with a tax so determined agrees, not against this

the announced decision to revoke; in the event of disagreement will not tax

flat-rate amount fixed. The tax thus determined is no longer

payment assessment. The taxpayer is required to keep a simple register of

the amount of the income amount of the claims achieved and tangible property

used for the performance of activities. If it is a VAT payer, the taxpayer

the added value is required to keep a register under a special legal

the rules relating to value added tax ^ 9 d).



(8) tax provided for a lump sum is payable not later than the 15.

December current tax year.



section 7b



Tax records



(1) for the purposes of tax records income taxes means the evidence for

the purposes of determining the tax base and income tax. This database contains

data on the



and) income and expenditure, broken down for the findings of the tax base,



(b)) of assets and debt.



(2) for the content definition of the asset in the tax register shall apply

specific legislation on accounting ^ 20 h), unless stipulated

otherwise.

------------------------------------

*)

Editor's note. ASPI: the reference to the footnote 20 h) has not been published in the statute book.



After searching in the House version of Act No. 441/2003 Coll., this link to the Act



the income tax supplied.



(3) for the valuation of assets and debts in the tax records of the tangible assets

valued in accordance with section 29, accounts receivable are valued according to § 5. Other assets are

appreciates the cost ^ 31) if acquired for valuable consideration,

costs ^ 31) if taken by themselves, or price determined in accordance with

special legislation on the valuation of assets on the date of ^ 1a) the acquisition of the

assets acquired free of charge. Debt is valued at nominal formation

value, when taking over the purchase price. Cash and cash equivalents are

valued at their nominal values. The purchase price of the land is the price

including crop, if not the whole cultivation of permanent crops

(section 26), without buildings on it set up. In the purchase price of the assets

acquired by means of finance leases are included with his expenses

plus related expenses, paid for by the user. In the case of transfer for acquisition

property and debts, per unit cost, the price of the individual components

the property provides for pro rata to the price of the individual components of the asset

awarded under special legislation, "^ 1a) with the exception of money

securities, receivables and debts. If the asset acquisition consideration and

the debts of the difference between the purchase price and the valuation of the assets referred to in

a special legal regulation, ^ 1a) increased by the value of money, securities,

claims including value added tax, and decreased by the value of the debt,

negative, the procedure is similar as in the case of a negative value

the difference when buying a business establishment (§ 23).



(4) determine the actual inventory, physical assets, receivables and

debt does the taxpayer on the last day of the tax period. About this

the findings for the minutes. About any differences adjusted tax base under section

24 and 25.



(5) a taxpayer is required to retain the tax records for all

the tax period for which the time limit for the determination of the tax has not expired.



§ 7 c



cancelled



§ 8



Revenue from capital



(1) income from capital assets, if it's not income under section 6 (1).

1 or § 7 para. 1 (b). (d)), are



and profit from) the business of the Corporation and interest from securities,

revenue from the settlement to the shareholder, who is not a party to the Treaty (hereinafter referred to

"the outside standing companion"), achieved on the basis of the Treaty on the transfer of

profit under a special legal regulation (hereinafter referred to as "agreement on the transfer of

profit ") or a contract under a special legal regulation (hereinafter referred to

"the agreement"),



(b)) the silent partnership contribution profit from participation in the business,



(c)) interest, winnings and other income from deposits on their books, interest on

of funds on an account that is not in accordance with the terms of who account

leads, intended for business,



(d)) return on the lump sum deposit and deposit equivalent Department built,



e) benefits supplementary pension insurance with State contribution ^ 9a), the benefits

the supplementary pension savings and pension insurance for the reduction of

referred to in paragraph 6,



(f) private) performance of life insurance or other income from

insurance of persons that is not a snap and does not constitute termination of insurance

the Treaty, after the reduction referred to in paragraph 7,



g) interest and other income from loans or leases, interest on

late payment, late fee, interest from the right to call, interest on


deposits on accounts not listed in point (c)) with the exception according to § 7a and interest

the value of the paid deposit at an agreed rate of members of the trade

corporations,



h) interest and other income from holding of bills of Exchange (e.g. discount from the amount of bills of Exchange,

interest from the Bill of Exchange amount),



I) performance from the profits of the Trust Fund.



(2) income from capital is further considers the difference between

paid the nominal value of a bond, including a party holding the sheet or

deposit equivalent Department built and emission rate when they are released; in

the case of early redemption is used instead of the nominal value of the

the price of redemption.



(3) the revenue referred to in paragraph 1 (b). a) to (f)), and i) and in paragraph 2, and

interest income and other income from holding the Bills to the Bank

ensure the claims arising from the deposit of the creditor [paragraph 1 (b), (h))],

arising from sources in the territory of the Czech Republic, are a separate basis

taxes for the taxation of the special tax rate (section 36).



(4) if the Resulting revenue referred to in paragraph 1 (b). a) to (d)) and in paragraph 2

from sources abroad, is unabated about spending tax base (part-

the taxable amount). Arise if the revenue referred to in paragraph 1 (b). e) and (f)) of

resources abroad are taxable amount (partial tax base).



(5) interest income from bonds issued abroad taxpayer

based in the Czech Republic or the Czech Republic resulting payers

referred to in § 2 (2). 2 and the revenue referred to in paragraph 1 (b). g) and (h))

unabated about spending is the taxable amount (partial tax base), with

excluding interest and other revenues of the Bills by the Bank to ensure the

claims arising from the deposit by lenders, which are separate basis

taxes for the taxation of the special tax rate (section 36). For interest income from

lease or loan is the cost of the interest on the amounts paid are used on

the provision of a lease or loan, and up to the amount of income.



(6) the batch of supplementary pension insurance with State contribution is considered to be

After the reduction of the tax base paid posts and on State contributions to the

supplementary pension insurance. The dose of pension insurance shall be deemed to

After the reduction of the tax base paid posts. The dose of the supplementary

pension savings is considered the taxable amount after reduction by

posts and on State contributions to supplementary pension savings. In the case of

Board distributes the contributions to a pension scheme, the State posts

pension contributions, contributions to the pension insurance, contributions to

supplementary pension savings and State contributions to supplementary pension

savings for a fixed period in receipt of pensions. Compensation or

surrender value of supplementary pension insurance with State contribution to determine

the tax base reduced by the contributions paid to the pension company

by the employer on behalf of employees 1. January 2000. A one-time payment from the

pension insurance or performance paid for early termination of

pension insurance, to determine the tax base reduced by the contributions

institution paid pension insurance by the employer in favour of

employee. A one-time settlement or surrender of the supplementary

pension savings to determine the tax base reduced by the contributions

the pension paid by the employer on behalf of employees of the company, with

except for contributions to the supplementary pension insurance with State contribution

paid by the Pension Fund by the employer on behalf of employees 1.

January 2000 in the case of the transfer of funds to the participant of the

supplementary pension insurance with State contribution to the supplementary pension

savings plan participant from which is a one-time settlement or surrender value

paid.



(7) the performance of the private life insurance is considered the taxable amount

After the reduction of premiums paid. Income from insurance, that

It is not insurance and shall not constitute a termination of the insurance contract shall be

as the basis of tax reduction on premiums paid on the date of payment, up to and

to the amount of that income. If income from personal insurance, which

It is not insurance and shall not constitute a termination of the insurance contract repeatedly in

during the term of the insurance contract, you cannot reduce the income of the previously

applied premiums paid. For transactions in the form of an agreed pension

(Board) is considered the taxable amount in respect of insurance for less

premiums paid, evenly spaced on the period of receipt of income.

The performance of the private life insurance to determine the tax base

reduced by premiums paid, which has been previously applied in the

connection with other income from personal insurance that is not locking

and shall not constitute termination of the insurance contract. Saved money back is to determine

the tax base is reduced by premiums paid with the exception of premiums, which

It had previously applied in the context of other income from the insurance of persons,

that is not insurance and shall not constitute termination of the insurance contract and with

excluding the contribution of the insurance premiums for the private life insurance

the employee, which was borne by the employer on behalf of employees for his private

insurance for more than the past 10 years, and at the same time after 1. January

2001.



(8) in the case of income referred to in paragraph 1 or paragraph 2 arising in the

joint property of the spouses from a source that is embedded in the business

the assets of one of the spouses, it taxes only for the husband. If this is

the income referred to in paragraph 1 or 2, resulting in the common property of the spouses

from a source that is not inserted in the assets of any of the spouses,

taxes are just one of them.



§ 9



Income from the lease of



(1) the revenue from the lease, unless the revenue referred to in articles 6 to 8, are



and rental) income from immovable property or apartments,



b) revenue from the lease of movable assets, in addition to the occasional hire under § 10

paragraph. 1 (b). and).



(2) income referred to in paragraph 1, resulting from the joint property of spouses

spouses, shall be taxable only in one of them.



(3) the taxable amount (partial tax base) are the revenue referred to in paragraph

1 less the expenses incurred for their achievement, ensure and sustain the

(§ 5 para. 2). For the determination of the tax base (the part-the tax base)

They shall apply the provisions of § 23 to 33. Rental income accruing to the taxpayers

referred to in § 2 (2). 3, with the exception of income from the lease of immovable property

or apartments, with a separate tax base for taxation of the special tax rate

(section 36).



(4) does not apply if the taxpayer expenses incurred to achieve proven,

ensuring and maintaining income, can apply at the rate of 30% of income

referred to in paragraph 1, up to the amount of $ 600 000. The method of application of the

expenditure under this paragraph cannot be retroactively changed.



(5) if the taxpayer expenses referred to in paragraph 4, are in the amounts

expenditure includes all expenditure incurred by a taxpayer in connection with the

achievement of the revenue from the lease in accordance with § 9. Taxpayer, the expenditure

in accordance with paragraph 4, shall be obliged to always keep a record of the receipt and registration of

claims arising in connection with the rent.



(6) the taxpayers with income from letting and administering these income

the actual expenditure incurred on their achievement, securing and maintaining

keep records of income and expenditure incurred to achieve, ensuring

and maintaining revenue in a time sequence, records of physical assets that can be

depreciate, records relating to the creation and use of the reserve for repairs of tangible

property, when it created a register of claims and debts in the

the tax year in which the termination of the lease, and wage sheets,

If you paid wages. However, if taxpayers choose to lead

accounting, though not according to the accounting rules obliged, 20) ^ ^

then follow these rules, if they do so across the

tax period, movable and immovable property, which is

charged is not considered as commercial property within the meaning of the income tax

natural persons.



(7) in the farming business establishment income propachtovatele is that

does accounting, also



and the value of receivables and debts), with the exception of debts which would have been

expense of decreasing tax base, which are transferred to the pachtýře, if it is not

agreed to their payment. If the agreed remuneration claims and partial

debts, with the exception of the debts would be paid expenses decreasing

the tax base is the value of the income. If the agreed remuneration

receivables and debts, with the exception of the debts would be paid expenses

a shrinking tax base, higher than their value, is receiving this

a higher price,



(b)) the outstanding difference between the value of things in the course of the race at the beginning of

farming and their higher value on termination of tenancy as provided for by

special legal regulation ^ 1a) or according to the indications referred to in

accounting pachtýře, administered under special legislation. ^ 20)



The tax base will not increase according to this provision, in cases where

will be in respect of the operations described in this provision increased on the basis of

other provisions of this Act. For the purposes of this provision,

It shall not apply the provisions of § 23 para. 13.



§ 10



Other revenue



(1) Other income, which leads to an increase in the property, if

It is not about income under section 6 to 9 are in particular




and) income from occasional activities or from the occasional hire

movable assets, including income from agricultural and forestry production and water

the economy, which are not operated by an entrepreneur,



(b) income from the conversion)



1. immovable property,



2. Securities and



3. other matters



(c) transfer) income from participation in the limited liability company,

a limited partner in the limited partnership or the conversion of a cooperative

market share,



d) revenue from inherited rights of industrial and other intellectual

property rights, including the rights of copyright and related rights copyright,



e) received alimony, pensions and similar recurring benefits



(f))



1. a member of the Corporation, with the exception of a shareholder of a public commercial

the company and the general partner of the limited partnership on winding-up

the balance, or



2. the owner of the share from the share allocated to the participation certificate

When you cancel a mutual fund with the exception of the amalgamation or merger

the mutual fund



g) settlement amount upon termination of participation of a member in the business corporation, with

the exception of the companion public company and general partner

the limited partnership, the proportion of the assets of the transformed coops

share premium, the premium refund outside the capital or such

performance of similar services,



h) winnings in lotteries, sweepstakes, and other similar games and winnings from the

promotional contests and sweepstakes,



ch) the prices of the tenders, of sports competitions and prizes from competitions,

in which the circuit is limited by the terms of the competition, contestants, or as to the

the contestants selected by the organizer of the competition,



I) revenue that partner a public company or

General Partner of the limited partnership will receive in connection with the termination of

participation in public companies or limited partnerships from

persons other than from a public company or limited partnership

the society in which it ended its participation,



j) revenue from the transfer of assets to the partnership and revenue from the settlement by

a special legal regulation, ^ 131)



k) income from a lump-sum compensation rights with refilled at

pursuant to an agreement between the injured party and the insurer,



l) income from výměnku,



m) income of the beneficiary of the Trust Fund,



n) gratuitous income



o) income from dissolution of the reserve fund created from profit, or from

the dissolution of a similar fund.



(2) income referred to in paragraph 1, resulting from the joint property of spouses

the spouses is taxed at one of them; Similarly for revenue

resulting in the common property of the spouses. Income from spouses

the sale or transfer of assets or rights in the joint property of spouses,

that have been included in the company's assets are taxable for spouse

which had such a thing or a right included in the company's assets. U

revenue resulting from the sale or transfer of assets or rights in

the common property of the spouses that were included in the company's assets

deceased spouse (wife) that accrue to surviving spouse

(his wife), to the period referred to in paragraph 4 relating to the property or right

included in the company's assets, not taken into account.



(3) from the tax are, in addition to the income referred to in paragraph 4, shall be exempt



and) income referred to in paragraph 1 (b). and, if their sum) for the taxpayer

in the tax year does not exceed 30 000; While the income of the taxpayer,

which follows receipt of beekeeping and which does not exceed in the tax

period number of hives 60, the amount is $ 500 per hive,



b) winnings from lotteries, betting and similar games based on

permit issued under specific regulations ^ 12) or on the basis of

similar regulations issued in the Member State of the European Union or the State of

the stand of the European economic area,



(c)) return revenue



1. from a relative in the direct line and in the secondary, as regards

sibling, uncle, aunt, nephew or niece, spouse, spouse's child,

child's spouse, the parent's spouse or spouse of the parents,



2. from a person with whom the taxpayer lived for at least one year

immediately prior to obtaining a not within running together

households and for this reason, take care of the household or the person was

predicated nutrition,



3. the beneficiary of his estate, which has dedicated to the Trust Fund or

which increased the assets of the Fund, or from the property, which was to

the Trust Fund is allocated or increased the assets of the Fund

a person referred to in paragraph 1 or 2,



4. acquired occasionally, if their total from the same taxpayer on

the tax year does not exceed the amount of $ 500.



(4) the taxable amount (partial tax base) is income minus expenses

proven to be incurred to achieve it. If there are costs associated with

each type of income referred to in paragraph 1 is higher than the income, to

the difference shall be disregarded. Arise where revenue referred to in paragraph 1 (b). (h)), and ch)

from sources abroad, is the taxable amount (partial basis tax) income

nesnížený about spending. In the case of income from agricultural production, forestry and

water management, you can apply the expenditure pursuant to § 7 para. 7 (b). and).

Taxpayer, the expenditure referred to in § 7 para. 7 (b). a)

obliged to always keep records of revenue. Revenue arising from the repayment of the

the basis of the concluded purchase contract or from a backup on the basis of the closed

the contract on the future sale of immovable property shall be included to the base

taxes for the tax period in which they were achieved. Arise where revenue

referred to in paragraph 1 (b). k), are a separate tax base for taxation

special tax rate (section 36). Arise where revenue pursuant to paragraph 9 (b).

and) are unimpaired by spending a separate tax base for taxation

special tax rate (section 36).



(5) in the case of income referred to in paragraph 1 (b). (b) expenditure) is the price at which

the taxpayer took verifiably thing, and if it is a thing acquired free of charge,

price to be set by a special legal regulation of valuation ^ 1a)

at the date of acquisition. The income from the assignment of the receivables acquired for consideration or

free of charge is a cost value of the claim. In the case of tangible fixed assets

odpisovaný pursuant to section 26 and following that was included in the commercial

property for the performance of the activity from which stems from a separate intake

activities, or served to the lease is a cost net book value under section 29

paragraph. 2. In the case of the thing obtained by or winning, it is prices

According to a special regulation ^ 1a) (section 3, paragraph 3). Expenditure amounts are also

proven to be spent on technical improvement, repair and maintenance of things

including the additional expenditure related to the implementation of the sale with the exception of

expenditure on personal use of the taxpayer. The value of the taxpayer's own work

on things that you made or your own work reviewed, when

determination of the expenditure to be disregarded. The income from the transfer of securities, whether free of charge

papers can be in addition to the acquisition price of the shares and the acquisition prices of other

securities as well as expenditure related to the implementation of transfer

transfer and payments for trading on the securities market in the acquisition of

securities. Expenditure in excess of the revenue referred to in paragraph 1 (b).

b), c), (f) and (g))) in the tax period, when for the first time go by or

the advance on the sale of goods, on the future sale of immovable property or on sale

participation in the limited liability company, limited partnership,

share in the capital of the cooperative or of the claim under section 33a

the Act on the adjustment of the ownership of land and other agricultural

asset may be claimed in this tax year up to the amount

This income. If the income arises in other tax periods,

the procedure is similar, and it's up to the total amount that can be

This provision may apply. The revenue from the sale of the case is the cost of the tax on

acquisition of immovable property paid by the taxpayer, even in the case of

payment by the guarantor. In the case of the sale of things in the common property of the spouses

is the cost of the acquisition of the immovable property tax paid by any of them. U

revenue referred to in paragraph 1 (b). (b) the cost of the return) is a backup, even if it is

returned in a different tax year. For income from donation appeal

is the cost of the payment for the appreciation of the donation.



(6) for income referred to in paragraph 1 (b). (c)), f) and (g)), the following expenditure shall be deemed to

the acquisition price of the share. Cost is not the share of the assets of the cooperative converted

in the context of the transformation of cooperatives under the special regulation ^ 1) with the exception of

share or a part thereof, which is the replacement in accordance with special regulations, ^ 2)

and with the exception of an additional share of the assets of the cooperative, ^ 13) if issued in

the material or non-cash transactions. In the conversion of investment fund on the

Open mutual fund, in converting closed-end mutual fund on the

Open mutual fund, when you change translates into higher mutual fund

When merging and amalgamation of mutual funds and a consolidation, amalgamation, and

distribution of investment fund for the acquisition cost of shares or share

the worksheet with the same taxpayer considers the acquisition price of the share on the original

the investment of the Fund. The income from the transfer of assets to the partnership for the expenditure

considers the acquisition price of the share or unit cost of securities

taken over the debts, which were subsequently recovered, and paid the settlement, and

When the payment will occur in another tax period other than that in which it follows


income from the transfer of assets to the partnership. The income from the deal for the expenditure

considers the acquisition price of the share or unit cost of securities.



(7) a pension under the civil code is considered the taxable amount (partial

the tax base) after a reduction of the amount of the cost evenly divided

the period of receipt of income. This period shall be determined as the mean length

the life of the participant according to the mortality tables, the Czech Statistical Office

at the time the pension starts to receive for the first time.



(8) Income referred to in paragraph 1 (b). f) and (g)) is also the difference between the

a valuation of the asset according to a special legal regulation ^ 1a) and the amount of its

the values captured in the accounts of a corporation upon termination of the membership of the

the business corporation if the share of the proceeds of liquidation or the

settlement amount vypořádáván in non-cash form. If the Member of the trade

the corporation upon termination of its participation in it will arise in addition to the right to compensation

share in non-monetary form at the same time the business corporation, a debt to be reduced

is this a positive difference to the amount of the debt. Revenue referred to in paragraph 1 (b). (f))

to ch) and o) with the exception of income from a share of the liquidation and

the settlement share in a public company and the shareholders

the General partners of the limited partnership arising from sources in the territory of the United

Republic is an independent tax base for taxation of special rate

taxes (section 36). If those revenues arise from sources abroad, are the basis of

taxes (partial tax base) according to § 5 para. 2. If it is included in the price of the public

the competition included the remuneration for the use of a work or a performance, shall be reduced by the amount of

attributable to the remuneration the tax base the taxed special tax rate and

This amount is included in the revenue referred to in section 7. The taxpayers referred to

in section 2 (2). 2, where the sports activity activities, from which it follows

income from independent activities, shall be adopted by the price of sporting

compete for revenue under section 7.



(9) Other revenue, for which there is an increase of assets, are always



and výsluhový post and surrenders) the soldiers of the occupation and the members of the

security forces under special legislation ^ 3),



(b) the salary of the President of the Republic) and a multi-purpose flat-rate reimbursement of expenses

associated with the performance of his functions under a special legal regulation ^ 6 g),



(c)) and a multi-purpose flat-rate compensation awarded to former President

States according to the law on the security of the President after the end of

function.



§ 11



cancelled



§ 12



Joint income and expenses



(1) if the expenditure related to the common common income from

the company or the community assets split between taxpayers as well

as a joint income, can apply only to expenses of taxpayers in the

proven.



(2) if the revenue and expenditure are not divided among the co-owners according to

co-ownership shares, can apply only to the expenses of co-owners

proven.



(3) the income and expenses arising from the Community taxpayer assets with

the exception property of the heirs of the community for the period of its duration are included in the

the tax year in which the community assets.



section 13 of the



The revenue and expenditure of the cooperating parties



(1) the income and expenses to achieve them, ensure and maintain when

a separate activity with the exception of the proportion of public business companion

the company and the general partner of the limited partnership may be divided

between the taxpayer and its cooperating individuals, which means



and) the cooperating spouse,



(b)) the cooperating person living with the taxpayer in jointly managing the

household,



c) a family member involved in the operation of the plant family.



(2) for the cooperating persons must be the amount of the share of the revenue and expenditure of

the same. Revenue and expenditure shall be distributed to



and) share of income and expenses attributable to the cooperating person honored in

the aggregate of more than 30% and



(b)) the amount by which revenues exceed expenses, amounted to



1. for the tax period not exceeding 180 000 Eur and



2. for each commenced month cooperation up to 15 000 CZK.



(3) in the event that the person is cooperating only husband, incomes and

expenditure be allocated so that the



and) share of income and expenses attributable to the spouse did not more than 50% and



(b)) the amount by which revenues exceed expenses, amounted to



1. for the tax period a maximum of 540 000 CZK



2. for each commenced month of cooperation of not more than 45 000 CZK.



(4) the revenue and expenditure cannot be split



and the child) has completed compulsory education,



(b)) to the child in the calendar months in which it is applied

tax deduction for the dependent child allowance,



(c)) to a spouse, it is discounted to a spouse, and



(d)) on and from the taxpayer, who died.



§ 13a



cancelled



§ 14



cancelled



§ 15



Non-taxable portion of the tax base



(1) from the tax base can be used to subtract the value of not filling

provided to municipalities, regions, organizational folders State legal

persons established in the territory of the Czech Republic, as well as legal persons,

which are the organizers of public collections by a special Act, ^ 14e) and

on Science and education, research and development purposes, culture, education,

to the police, the fire protection, to promote and protect young people, on the

the protection of animals and their health, for the purposes of social, medical and

ecological, humanitarian, charitable, religious, for registered

churches and religious societies, physical education and sports, and political

the parties and political movements on their activity, in addition to individuals with

resident in the territory of the Czech Republic, which are providers of

health care services or operate schools and educational facilities and equipment

for the care of stray or abandoned animals, or for the care of individuals

endangered species, to the financing of these devices,

natural persons residing in the territory of the Czech Republic, which are

the beneficiary of an invalidity pension or the invalidity pension beneficiaries

at the date of the granting of old-age pension, or are minor children

dependent on the care of another person by a special legal regulation, 4j) ^ ^

medical devices ^ 114) up to the amount of unpaid health

insurance companies or on special equipment according to the law governing

the provision of benefits for persons with disabilities up to the amount

unpaid contribution from the State budget, and to the assets to facilitate

of these persons, education and inclusion in employment, where the total value

non-fulfilment in a tax year exceeds 2% of the tax base

or is at least $ 1000. Similarly for a non-performance

on the financing of the consequences of a natural disaster that occurred on

territory of a Member State of the European Union or the State of the formation of the European

economic area. In the aggregate, you can deduct a maximum of 15% of the tax base.

As such the performance of the medical purposes, the value of one sample

blood or its components of the donor, which was granted to the financial

reimbursement of expenses related to the collection of blood or its components under the Act

governing specific health services, with the exception of remuneration established

travel costs associated with the collection, valued the amount of 2000 Eur and

the value of the collection authority from a living donor is valued at the amount of CZK 20,000.

The provisions of this paragraph shall also apply for the free performance

provided by legal or natural persons established or resident in the

territory of another Member State of the European Union or State forming

The European economic area other than the United States, if the recipient

not the performance and purpose of not meeting the conditions of implementation

established by this Act. If not for the performance of the spouses of

the common property of the spouses may apply the deduction of one or both of them

the proportional parts.



(2) without remuneration, provided the public a company

limited companies shall be assessed as provided in return

individual shareholders in public companies or partners with unlimited liability

limited partnership and are distributed as well as the taxable amount pursuant to § 7

paragraph. 4 or 5.



(3) the tax base shall be deducted From the amount that is equal to the interest paid

in the tax year from a loan from building savings, ^ 4a) interest rates

mortgage loan provided by the Bank, reduced by a State contribution

provided under special legislation, as well as credit

the provided building society, ^ 56) Bank in connection with a loan from

building savings loan or a mortgage loan and used to finance

housing needs, if it is not a housing construction, maintenance, or about

the change of the construction of an apartment house or unit that does not include the non-residential

space other than the garage, cellar or room, the activities carried out within the

from which follows receipt of separate activities, or for the purposes of the lease.

Housing needs for the purposes of this Act, means the



and the construction of an apartment house,) family home, a unit that does not include the

commercial space other than the garage, cellar or room, or remodeling,



(b)) the purchase of land, provided that construction will begin on the property

residential needs under (a)) to 4 years from the time of conclusion of the credit


the contract or the purchase of the land in connection with the acquisition of residential needs

referred to in point (c)),



c) purchase



1. apartment house,



2. the family house,



3. under construction the construction of an apartment house or townhouse,



4. unit that does not include commercial space other than the garage, cellar

or Chamber,



(d) the repayment of the deposit) legal entity a member in order to obtain the rights

lease or other use of an apartment or a House,



e) maintenance and remodeling apartment house, family house, an apartment lease

or the use of, or the unit that does not include other non-residential premises

than the garage, cellar or room,



f) settlement of spouses or the settlement of spoludědiců in the

If the subject of the settlement of the payment of the share of the United to the acquisition

the unit, which does not include non-residential premises, other than a garage, basement or

the Chamber, of a family house or apartment house,



g) remuneration for the transfer of the business of the Corporation

carried out in the context of a transfer of the lease, or other use of

apartment,



h) repayment of the loan or lease of used taxpayer to finance

housing needs referred to in points (a) to (g))) are met

the conditions for these residential needs.



If or when using the housing need in accordance with subparagraphs) to (h))

or part of the activity from which the stems from a separate intake

activity, or to lease, can be read out of the interest for a period of use of the residential

necessary to the stated purposes only proportionally.



(4) in the event that the parties to the contract of loan for the financing of housing

the need is more adult people, the deduction of either one of them, or

each of them, and it equally. If the subject of the residential needs

referred to in paragraph 3 (b). a) to (c)), and (e)), the tax base may be reduced

only in the tax year, after which all the time the taxpayer subject

residential needs referred to in paragraph 3 (b). a) to (c)) owned and subject

residential needs referred to in paragraph 3 (b). a), c) and (e)), often used for

their own permanent residence or permanent residence of the other spouse,

descendants, parents or grandparents of both spouses, and in the case of construction, changes

the construction or purchase of under construction buildings taken subject to residential needs

their own permanent residence or permanent residence of the other spouse,

descendants, parents or grandparents of both spouses after the fulfilment of the obligations

stipulated by special legislation for the use of the buildings. ^ 63) with regard to

on the subject of residential needs referred to in paragraph 3 (b). (b)), which will not be

condition the construction of the residential needs of up to 4 years from the time

the conclusion of the credit agreement, the claim for deduction of the non-taxable part of

the tax base and income pursuant to section 10 in the tax year in

where this event has occurred, the amount of which was in the relevant

years because of the interest paid on loans tax base is reduced. In the year

the acquisition of the property, however, it is sufficient if the subject residential needs

the taxpayer owned at the end of the reporting period. If the subject of the housing

the needs referred to in paragraph 3 (b). (d)), f), (g)), the tax base may be

reduced only in the tax year in which the taxpayer apartment in hiring or in

the use of the unit, which does not include commercial space other than the garage,

cellar or pantry, family house or apartment house obtained under paragraph 3

(a). (d)), f), (g)), often used for their own permanent residence or permanent

the housing of the other spouse, descendants, parents or grandparents of both spouses.

The total amount of the interest, which reduces the tax base pursuant to paragraph 3 of the

all loans of taxpayers in the same household must not be running together

exceed 300 000. When the payment of interest only during part of the year may not

applicable amount shall not exceed one-twelfth of the maximum amounts for the

each month, the payment of interest.



(5) from the tax base in the tax year, you can deduct the contribution in

the total aggregate not more than 12 000 Eur paid a taxpayer on his



and) pension insurance with State contribution pursuant to the Treaty on the

supplementary pension insurance with State contribution agreements between the taxpayer

and pension companies; the amount you can deduct is equal to

the aggregate of the contributions paid by the taxpayer on his supplementary pension insurance

the State contribution to the tax period reduced by 12 000 CZK



b) pension insurance pension insurance under the contract concluded between the

taxpayer and the pension insurance institutions or by otherwise

the agreed participation of the taxpayer on insurance for pension institutions

the pension scheme, provided that payment has been negotiated in respect of

pension schemes after 60 calendar months and at the same time first

in the age of 60 years; the amount you can deduct is equal to

the aggregate of the contributions paid by the taxpayer in its pension insurance on the

the tax year, or



(c) supplementary pension savings) under the contract of the supplementary pension

concluded between a taxpayer savings and pension companies; the amount,

You can deduct is equal to the aggregate of the contributions paid

the taxpayer on his supplementary pension saving plan for the tax period

reduced by $ 12,000; in the case of transfer of the participant

transformed into a Fund of the participating funds may be deducted the amount that

is equal to the sum of contributions paid by the taxpayer on his retirement

insurance with State contribution on the part of the tax year, and

contributions paid by the taxpayer on his supplementary pension savings on

the downstream part of the reporting period decreased about 12 000 CZK.



If the taxpayer of his supplementary pension insurance with State contribution,

pensions or supplementary pension savings disappear without

on board, a single application, or a one-time payment from the pension

insurance and at the same time the taxpayer paid out a surrender value or other

the performance related to the termination of the pension insurance, the claim for

the deduction of the non-taxable portion of the tax base and income pursuant to section 10 in the

the tax year in which this occurred, the demise of the amount by

that was the taxpayer over the last ten years due to paid

contributions to the supplementary pension insurance with State contribution, or

pensions or supplementary pension savings tax base is reduced.



(6) From the basis of assessment for the tax year, you can subtract the taxpayer

premiums paid in the tax year on his private life

insurance under the insurance contract concluded between the taxpayer as

the policyholder and the insured in one person and an insurance company that is

authorized to engage in insurance activities in the territory of the Czech Republic

under special legislation, or other insurance company established in the

territory of a Member State of the European Union or the State of the formation of the European

economic area, provided that the payment of the indemnity

(retired or ad performance) is agreed in the insurance contract up to

After 60 calendar months from conclusion of the contract and at the same time in the first

the calendar year in which the taxpayer reaches the age of 60 years and that the

under the terms of the insurance contract does not allow for the payment of other income,

that is not insurance and shall not constitute termination of the insurance contract, and

the insurance contract with the agreed insurance amount for survival

In addition, assuming that the insurance contract with the agreed insurance

the amount of survival with anywhere from 5 to 15 years, including a

the agreed sum insured to at least $ 40,000 and the insurance contract with

agreed the insurance amount for survival with an insurance period

over the 15 years of the agreed sum insured has at least 70 000 CZK. U

pension insurance for the agreed sum insured shall be deemed to

corresponding to a single performance in life. In the case of a one-time

premiums are premiums paid fairly shared on the tax period

According to the length of the insurance period to the nearest days. The maximum amount

You can deduct for the taxation period, in total, $ 12,000, even

in the event that a taxpayer has concluded several contracts with multiple insurance companies.

If before the end of the period of 60 calendar months from conclusion of the contract

or before the year in which the insured person reaches the age of 60 for the payment

indemnity from the private life insurance other income,

that is not insurance and shall not constitute termination of the insurance contract, or to

premature termination of the insurance contract, the claim on the part of the nezdanitelnou

the tax base and income pursuant to section 10 in the tax year in

where this event has occurred, the amount by which the taxpayer

in the past 10 years because of paid premiums tax base

reduced; This shall not apply in the case of a transaction by which the claim has been

the old-age pension or disability pension for disability of the third degree

or, if the insured becomes disabled in the third degree by

Act on pension insurance or in case of death, and with the exception of

insurance contracts for which will not be paid indemnity or saved money back

and at the same time, reserve capital value or saved money back will be directly transferred to the

to another contract for the private life insurance that meets the conditions for


the application of the non-taxable portion of the tax base.



(7) may be deducted from the tax base paid membership dues paid

in the tax year a member of the Trade Union, trade union organizations

which, according to its articles of Association advocates the interests of the economic and social

employees in the range defined by the specific legislation. ^ 82) as follows

You can deduct an amount up to the amount of 1.5% of the taxable income under section 6,

the exception under section 6 of after-tax personal income deduction under the special tax rates,

up to a maximum of $ 3,000 for the tax period.



(8) from the tax base in the tax year, you can deduct payments for tests

verifying the results of the further education according to the law on the authentication and

recognition of the results of further education ^ 82a), unless they have been reimbursed by

employer or were not applied as an expenditure under section 24 of the taxpayer

with income under § 7, but not more than $ 10,000. For the taxpayer that is

a person with a disability, for the tax period may be deducted up to 13

USD, and the taxpayer, who is a person with a disability, a heavier

up to 15 000 CZK.



(9) the taxpayer referred to in § 2 (2). 3, the taxable amount in accordance with paragraphs

1 to 8 for the tax period shall be reduced only if the taxpayer

that is a tax resident in a Member State of the European Union or of a State

the formation of the European economic area and, if the aggregate of his income from

resources on the territory of the United States under section 22 shall be at least 90% of all its

revenue with the exception of income not subject to tax in accordance with paragraph 3 or 6,

or are exempt from tax under section 4, 6 or 10, or income from which

the tax is levied by deduction according to the special tax rate. The amount of income from

resources abroad demonstrates the taxpayer confirmation of a foreign Manager

the tax.



section 16 of the



The tax rate



The tax of the taxable amount, less nezdanitelnou part of the tax base (section 15)

and tax-free allowances from the tax base (section 34) rounded up or down to whole

STA $ down shall be 15%.



section 16a



Solidarity tax increase



(1) for the calculation under section 16, the tax will increase by a solidarity tax increase.



(2) the Solidarity tax increase is 7% of the positive difference between the



and the sum of the revenue included) of the incremental tax base in accordance with § 6

the incremental tax base under section 7 in the relevant tax year and



(b)) 48násobkem the average wage determined in accordance with the law governing

social security contributions.



(3) Alternatively, a taxpayer with income from the separate activities of the tax loss,

It can be used for the purposes of paragraph 2 (a). and reduce the income to be included)

the incremental tax base under section 6.



section 16b



The tax period



Tax period of income tax of physical persons is the calendar year.



PART TWO



Income tax of legal persons



§ 17



Payers of income tax of legal persons



(1) the taxpayer income tax of legal persons is



and) a legal person,



(b)) of the State,



c) investment fund under the law governing investment companies and

investment funds,



(d)), the Sub-fund joint-stock company with variable capital by

the law governing investment companies and investment funds,



(e) a pension fund society) for the purposes of this Act, the

management of pension fund companies under the law governing

pension savings, and under the law governing supplementary pensions

savings,



(f) Trust Fund) under the civil code,



g) unit, which is under the law of the State, according to which the

founded or established, the taxpayer.



(2) Taxpayers are tax resident in the United Kingdom, or the tax

non-residents.



(3) the taxpayers are tax resident in the United States, if they have to

the Czech Republic has its registered office or place of their leadership, which is

means the address of the location from which it is controlled by a taxpayer (hereinafter referred to as "registered office").

Tax residents of the Czech Republic have a tax liability that is

refers to both the income from a source within the territory of the Czech Republic,

also on the income generated from sources abroad. If the taxpayer that

It is not a legal person based or established under the laws of

The United States, it is considered that it has a registered office in the Czech Republic.



(4) the taxpayers are tax non-residents if they are not on the territory of the United

the Republic has its registered office, or they set out in international agreements. Tax

non-residents have a tax liability, which applies only to income

of resources on the territory of the Czech Republic.



§ 17a



Charitable contributors



(1) the public benefit the taxpayer, the taxpayer which is in accordance with the

its founding legal act, statute, statute, law or

by a public authority as their main activity executes

an activity that is not a business.



(2) the public benefit the taxpayer is not



and) business corporations



(b)) the Czech television, Czech radio and Czech news agency,



(c)) or taxpayer based professional Chamber in order to protect and defend

business interests of their members, not member posts

exempted from the tax, with the exception of the employers ' organizations,



d) health insurance,



e) owners of the units and



f) Foundation,



1. that in its founding meetings are used to support people

the nearby founders or



2. whose activity is directed to the promotion of people close to the founders.



section 17b



Basic investment fund



(1) the basic investment fund for the purposes of this Act, the



and) investment fund under the law governing investment companies and

investment funds, whose stocks or mutual fund shares are admitted to

trading on a regulated European market,



(b)) open mutual fund under the law governing investment

companies and investment funds,



c) investment fund and subfund joint-stock company with basic variables

capital under the law governing investment companies and investment

funds investing in accordance with its Statute, more than 90% of the value

their assets to



1. investment securities



2. securities issued by investment fund or foreign

Investment Fund,



3. participation in the capital of commercial companies,



4. money market instruments



5. financial derivatives under the law governing investment company

and investment funds,



6. the rights arising from the registration of the kind referred to in points 1 to 5 in the

Register and allow the creditor to dispose of, directly or indirectly with this

value at least in a similar manner as the legitimate holder,



7. claims for payment of funds from the account



8. loans and leases provided by the investment fund,



d) foreign investment fund comparable to the Fund referred to in subparagraphs (a)

a) to (c)), if



1. is his home State, under the law governing investment

companies and investment funds, the Member State of the European Union or the State of

that make up the European economic area,



2. demonstrates that is maintained on the basis of comparable privileges with

permission for the purpose of investment Fund issued by the Czech

National Bank and is subject to supervision comparable with obhospodařovatel

the supervision of the Czech National Bank,



3. has the status or document comparable to the statute from which to

to find out, that this is a foreign fund comparable to the Fund referred to in

(a) to (c))), and



4. demonstrates that under the law of his home Member State or its income from

part not be added to any other person. ".



section 18



General provisions on the subject of taxes



(1) subject to tax are revenues from all the activities and the management of

all the assets, unless otherwise stipulated.



(2) are not subject to tax



and the acquisition of the shares earned) income under the law governing the terms of

the transfer of assets to other persons,



(b)) for taxpayers who have the status of beneficiaries on the basis of

a special law, ^ 15b) the income obtained with the release of claims, and that the

the amount of the refunds under special laws, ^ 2) up to the amount of the claims for release

the basic share of the ^ 13) and income from the release of the next share ^ 13) in

non-monetary form,



(c) income from its own activities) storage management of radioactive waste with

the exception of income subject to the special tax rate withheld

pursuant to section 36 of this Act,



d) revenue arising from the title fair compensation granted

The European Court of human rights of which the Czech Republic is

required to pay, or in respect of the settlement of the matter before the European

Court of human rights on the basis of a unilateral declaration, settlement or

the Government of the Czech Republic has committed itself to pay, ^ 1 c)



(e) the income accruing to the health insurance company), in the form of



1. the premiums on health insurance premiums,



2. the fine imposed on the insured person or the payer of insurance premiums



3. the penalty imposed to the payer of insurance premiums



4. increases to premiums assessed employers,



5. compensation of the cost of covered health care services, health

the insurance company made as a result of a culpable infringement of a third

the person to the insured person,



6. payments for performance on business-medical services and specific

health care from employer



7. the security deposit under the law governing departmental, sectoral,


corporate and other health insurance companies,



8. returnable financial assistance from the State budget to cover the costs

provided covered services after you have exhausted the resources of the reserve fund

in the event of the insolvency of the general health insurance company,



9. special-purpose subsidies from the State budget,



10. receivables for paid medical services rendered in the United

Republic foreign insurance policy holders who are natural persons, for which the

health services paid in accordance with the famous international

agreements on social security with which Parliament gave its assent, and

which the Czech Republic is bound, or by directly applicable legislation

The European Union,



f) income of owners of units



1. grants,



2. the contributions of the owners House and land management,



3. payments for transactions related to the use of the dwelling and non-dwelling space.



§ 18a



Specific provisions on the subject of public interest tax payers



(1) for publicly beneficial taxpayer are not subject to tax



and) income from noncommercial activities, provided that the expenditure (costs)

incurred under this Act in connection with the implementation of this activity

are higher,



(b)), the promotion of the grant, contribution or other similar services from public

budgets,



(c) support from the wine Fund),



(d) the tax charge) yield or other similar financial transactions which

accrue to the municipality or County



e) remuneration, which is under the State budget revenue



1. the transfer or use of State assets between departments

State and State organisations,



2. the rent and sale of State assets,



f) income from not acquired under the law on securities

settlements with churches and religious societies.



(2) in the case of publicly beneficial taxpayer subject to tax is always receiving



and ad)



(b) from the Member's post)



(c)) in the form of interest,



(d)) of the rent, with the exception of the lease of State property.



(3) in the case of publicly beneficial taxpayer compliance with the conditions referred to in

paragraph 1 (b). and for the whole of the tax assessed) the period referred to in

the different types of activities. If the individual activities within the same

the type of activity is carried out as for the prices, when formal receipts are lower

or equal than the related expenses (costs) incurred on their

achieving and maintaining, securing, at prices where incomes are achieved

higher than the related expenses (costs) incurred to achieve them,

ensure and maintain, are subject to tax income from the individual

activities, which are performed at the prices, when revenues exceed

related expenses.



(4) a publicly beneficial taxpayer shall keep accounting records

not later than on the date the accounts were kept separately the income that

are subject to tax, from the income that are not subject to tax, or

subject to tax but are exempt from tax. Similarly, this also applies

for the management of expenditure (costs). If this requirement cannot be met

the organizational component of the State or municipalities for their one-off budgetary

income, so mimoúčetně in the tax return.



(5) with the exception of income from investment subsidies are subject to tax all

revenues for publicly beneficial taxpayer that is



and a public College)



(b) public research institutions)



(c)) the provider of health care services, which has the authority to provide

health services under the law governing health care services,



(d)) public benefit companies



(e)).



section 18b



Specific provisions on the subject of personal tax of companies and

their associates



(1) for public companies are subject to tax only income from

where the tax is levied a special tax rate; This does not apply for the purposes of

the determination of the tax base from income of natural or legal persons

of a shareholder of a public company.



(2) in the case of a shareholder public company or the general partner

limited partnerships are also subject to tax the income of public business

company or limited partnership.



§ 19



Tax exemption



(1) are exempt from tax



and according to the statutes, the Member contribution), of the Statute, formation or

founding of the instruments adopted by the



1. the interest Association of legal entities, for which membership is not required

as a condition to operate a business or undertake an activity,



2. the Club, which is not the employers ' organisations,



3. the trade union organization,



4. a political party or a political movement, or



5. professional Chamber, with an optional membership, with the exception Of

Chamber of the Czech Republic and agricultural Chamber of the Czech Republic,



(b) the Church collections, revenue) the revenue for the Church's operations and the contributions of members

registered churches and religious societies,



(c) income from rents) of the flat or cooperative commercial

area and from payments for transactions provided with the use of this apartment or

non-residential premises arising on the basis of a lease agreement between the housing

the cooperative and its members; Similarly, this applies to a limited company

and her companion, and for the Association and its Member



d) income from which tax is levied by deduction under special tax rates,

resulting



1. Pension Fund society



2. pension insurance institution that is the beneficial owner

zdaňovaných of income referred to in paragraph 6, with the exception of the pension company

or similar companies that serve similar funds funds

pension schemes,



(e) the revenue of the State funds provided for) specific provisions, ^ 19)



f) intake of the Czech National Bank and the deposit insurance fund, income



g) proceeds from the operations in the financial market with the resources of the reserve account for the

pension reform by budget rules,



h) revenue arising from the debt write-off of debt relief or reorganization

carried out under a special legal regulation ^ 19a), if they are in accordance with

special legal regulation ^ 20) posted for the benefit of the proceeds,



and interest income) taxpayers referred to in § 17 paragraph 2. 4, stemming

on bonds issued by overseas taxpayers established in the United

Republic or the Czech Republic,



j) Income Support and expanding and the Forestry Fund, a. s.,

arising from the sale of securities in the Fund's assets,



k) the silent partnership contribution profit from participation in the business, if they are

used to replenish the deposit, less losses in shares of the original

above,



l) revenue arising in the context of privatized assets that are

conducted by the Ministry of finance in separate accounts under the Special

^ law 125) and income from the management of resources

These special accounts in the financial market, and also income deriving from

rights, which moved from the defunct Czech Consolidation Agency on stand by

a special legal regulation, and income deriving from rights that went from

Czech collection, Ltd., or from discontinuing of hedge fund

credit unions in the State,



m) income guarantee fund of securities traders,



n) income from interest on overpayments caused by the tax administrator ^ 49) and of the interest of the

overpayments caused by a social security authority, ^ 50)



about Hedge Fund)



p) income from operations with nuclear resources account in the financial market by

the Atomic Act,



r) yield Foundation, which is the public benefit the taxpayer, from property

inserted into the Endowment principal and income from sale, if this

income is used only for the purpose for which the Foundation was established, and if the

This is not about income, which was the foundation used in violation of the law,



contributions to the Fund with) barrier damage Czech insurers ' Bureau,



t) income from interest accruing to the health insurance company established by the Special

by law or by a special legal regulation ^ deposit 17e)

with banks, if they are embedded resources obtained from public sources

health insurance,



the Regional Council of the region) revenues cohesion laid down special

^ law 124),



in the revenue of the Fund), the Energy Regulatory Office of the contribution

demonstrable loss of licensee's obligation to supply the filling over the

framework license ^ 85)



w) interest income the Czech-German Fund for the future,



x) interest revenue authority of State administration, self-government and the body

the Ministry of Finance responsible for providing support for the implementation of the programmes

the assistance of the European communities, and amount on the term deposit account

set up to save the funds provided by the Czech Republic, the European

communities, and the interest income accruing to the authority of the State administration and

authorities from the deposit to the deposit account set up to save resources

provided by the Czech Republic, the World Bank, the European Bank for

the EBRD and the European Investment Bank,



s) interest income from funds of the public collection ^ 14e) organized by the

purposes referred to in article 15, paragraph 2. 1 and section 20 (2). 8,



from the wine Fund income) laid down by law governing the vineyard

and wineries,



for income support from) the wine Fund,



zb) income arising in connection with the exercise of voluntary service

provided under a special legal regulation, ^ 4 h)




ZC) manufacturers or operators of solar power plants by

the law governing waste flowing to the operators of collective system

ensuring the return the collection, processing, utilisation and deletion

electrical equipment or separate collection, treatment, recovery and disposal

electronic waste, unless they are registered under the law governing

waste; the exemption can be applied using the posts only

elektroodpadů-processing and waste from the solar panels and the necessary

the costs associated with this purpose with the exception of the costs of setting up

collection point operator of solar power plants,



ZD) award in the area of culture under special legislation ^ 12a)



from) income from



1. profit share, paid by the subsidiary which is

the taxpayer referred to in § 17 paragraph 2. 3, the parent company,



2. the transfer of shares in the subsidiary to the parent company resulting

the taxpayer referred to in § 17 paragraph 2. 3 or a company that is

resident of another Member State of the European Union other than the United

Republic,



ZF) income of the parent company with a reduction of the share capital of a subsidiary

the company, and not more than the amount by which the increased deposit

a shareholder or nominal value of the shares in the share capital increase

from own resources under special legislation,

If the source of this increase in the profits of the company or fund created from

profit; Similarly for revenue of the parent company of dissolution

the reserve fund or a similar fund subsidiary,



Zg) profit management or the controlling entity to be converted on the basis of the Treaty on

transfer of profit or the contract, in the case of income arising from the

a subsidiary of the parent company,



zh) income outside the standing partner of settlement on the basis of the Treaty on

transfer of profit or the contract, if this is outside of the Standing

a companion to the parent company in relation to controlled or controlled by the person,



Zi) revenue from the profit arising from the subsidiary which is

resident of another Member State of the European Union other than the United

Republic, the parent company, which is the taxpayer referred to in section 17

paragraph. 3, and a permanent establishment of the parent company, which is the taxpayer

referred to in § 17 paragraph 2. 4 and is located on the territory of the Czech Republic. This is

does not apply to shares in the proceeds of liquidation, settlement percentages and

profit shares paid by the subsidiary which is in liquidation,



zj) royalties accruing to the business corporation, which is a tax

a resident of another Member State of the European Union than the United States, from



1. a corporation that is a resident of the Czech Republic,

or



2. permanent establishment of a corporation, that is resident

another Member State of the European Union than the United States, on the territory of the

The United States,



ZK) interest on credit financial instrument arising business corporation,

that is a tax resident in another Member State of the European Union than

The United States, by a corporation that is resident

The United States, or from the permanent establishment of a corporation that is

resident of another Member State of the European Union other than the United

Republic, located in the territory of the Czech Republic; credit financial

instrument for the purposes of this Act, a contractual legal relationship,

the object of which is the return of the transferred or granted cash

resources; credit financial instrument is always



1. loan,



2. loaner,



3. a bond,



4. the certificate of deposit, certificate of deposit and deposit them on a par with built and



5. Bill of Exchange, the release of the funds, the borrower gets the Bills.



ZL) proceeds of the resources stored in a special reserve account-bound

the Bank under special legislation ^ 22a), and revenue from State

bonds taken from the funds of the special escrow account at the Bank

under special legislation and conducted ^ 22a) in a separate account

for the Czech National Bank, at the center of the securities or in the Central

the depositary, to which the Czech Republic acting through

The Ministry of Finance of the filing of the Centre converts securities (

"CSD"), in the case if they become tv special

the escrow account pursuant to special legal regulation ^ 22a),



change the revenues) Institute for drug control, and the Institute for Government

control of veterinary Biologicals and medicaments resulting from acts of

carried on under a special legal regulation, ^ 112)



Zn) income generated as a replacement for an easement arising by operation of law

or by decision of a public body under a special legal regulation, and

revenue as compensation for the expropriation on the basis of a special

law ^ 4 c),



zo) used for the income of the owner of the unit in the form of reimbursement of the costs of

the administration of the House and land owner of another unit in the same house or

the person who becomes the owner of the newly formed units in the same House,



ZP) income from operations in the financial market with the financial resources of the State

the Treasury under the law governing the budgetary rules.



(2) the exemption referred to in paragraph 1 (b). from) and in accordance with paragraphs 8 to 10

does not apply to



and profit shares paid) subsidiary, which is in the

winding-up, the parent company, if the parent company

a company which is a resident of another Member State

The European Union than the United States,



b) income from the transfer of shares in the subsidiary to the parent company,

If it is a subsidiary of the taxpayer referred to in § 17 paragraph 2. 3 and is in

liquidation.



(3) for the purposes of this Act, means the



and) company which is a resident of another Member State

The European Union than the United States, a corporation that is not a

the taxpayer referred to in § 17 paragraph 2. 3 and



1. one of the forms referred to in the provisions of the European

Community; ^ 93) these forms of the Ministry of Finance shall publish in the financial

Advisory and information system with remote access and



2. pursuant to the tax laws of the Member States of the European Union is considered to be

tax-resident and is not considered to be resident outside the

The European Union under the provisions of the Treaty on the avoidance of double taxation with

third State and



3. subject to any of the taxes referred to in the relevant legal regulation

Of the European communities, ^ 93) that have the same or a similar character

as income tax. A list of these taxes to the Ministry of Finance shall publish in

Financial newsletter and in the information system with remote access; for

the business corporation subject to these taxes will not be considered commercial

a corporation that is exempt or you may choose to exempt

from the tax



(b)), the parent company of a corporation, if the taxpayer is referred to

in § 17 paragraph 2. 3 and one of the forms referred to in the provisions of the European

Union ^ 93) or the form of cooperatives or a company that is a tax

a resident of another Member State of the European Union than the United States, and

that has at least 12 months continuously for at least 10% of the

the capital of another corporation,



(c)), a subsidiary of the Corporation, if the taxpayer is referred to

in § 17 paragraph 2. 3 and one of the forms referred to in the provisions of the European

Union ^ 93) or the form of a cooperative, or a corporation that is a tax

a resident of another Member State of the European Union than the United States, on the

the capital of the parent company has at least 12

months continuously for at least 10% market share,



(d) the third State) State which is a Member State of the European Union.



(4) the exemption referred to in paragraph 1 (b). from) to zi) and referred to in paragraph 9, you can

apply when the condition is 10% of the share capital, even before

for 12 months of continuous duration in accordance with paragraph 3,

but then it must be this condition is met. If it is not met

the minimum proportion of 10% of the capital for a continuous period

at least 12 months, assessing the exemption provided for in



and paragraph 1 (a)). ZF) to zi) relied on the taxpayer referred to in section 17

paragraph. 3 as non-compliance with its tax obligations in the tax year, or

the period for which the return is made, for which the exemption of

tax claimed



(b) paragraph 1 (a)). from) to zh) the redeemed as interfering with the tax payer

the obligations of the tax payer and proceed under section 38.



(5) exemption referred to in paragraph 1 (b). zj and zk)) may be applied, if



1. the payer of the interest from the loan of the financial instrument or licence

fees and interest from the loan recipient financial instrument or

license fees are directly funded United for

at least 24 months consecutive and continuous



2. the recipient of the interest from the loan of the financial instrument or licence

the fee is the beneficial owner and



3. interest on the credit of the financial instrument or license fees are not

attributable to a permanent establishment located in the territory of the Czech Republic, or

a State which is a Member State of the European Union, State forming

The European economic area or the Swiss Confederation, and




4. the beneficiaries of the interest from the loan of the financial instrument or licence

the charges were issued a decision pursuant to § 38nb.



The exemption can be applied even before meeting the conditions referred to in paragraph 1,

but then it must be this condition is met. Failure to comply with this

conditions shall be applied, mutatis mutandis, in accordance with paragraph 4.



(6) the recipient's share of the profits, revenue from the transfer of shares of the parent

the company's subsidiary, the interest from the loan of the financial

Tools, and royalties is the beneficial owner, if

accepts these payments in their own benefit and not as a

broker, agent or agent for another person.



(7) the license fee means a payment of any kind, which

represents compensation for the use of, or for the provision of the right to use

copyright or other similar rights to literary, artistic

or scientific, including film and cinematographic works, a computer program

(the software), then the right to patent, trademark, industrial design,

the design or model, plan, secret formula or process, or for the

production and technical and business knowledge (know-how). The license fee

includes income from the rental or for any other use

industrial, commercial or scientific equipment.



(8) exemption referred to in paragraph 1 (b). of point 1 and point (b)). zj and zk)) can be

under the conditions set out in paragraphs 3 to 7, for a company that is

resident of another Member State of the European Union other than the United

Republic, use mutatis mutandis to the revenue paid by business corporations,

that is the taxpayer referred to in § 17 paragraph 2. 3, business corporation, that

is tax-resident in Switzerland, Norway, Iceland or

Liechtenstein; in doing so, the exemption referred to in paragraph 1 (b). zj) can be

use from 1 January 2006. January 2011. When you use the exemption under this

paragraph shall apply mutatis mutandis the provisions of § 25 para. 1 (b). ZK).



(9) exemption referred to in paragraph 1 (b). from) and zi) also applies to income

stemming the taxpayer referred to in § 17 paragraph 2. 3 and the company that is

resident of another Member State of the European Union other than the United

Republic, of the profit share paid to business corporations and the transfer of

interest in a corporation if the Corporation



1. is a resident of a third State with which the Czech Republic has

closed effective treaty on avoidance of double taxation, and



2. has a legal form comparable legal characteristics as

company with limited liability, joint-stock company or a cooperative referred to in

a special legal regulation, and



3. in a similar relationship to the taxpayer to whom the income from a share of the

profit or from the transfer of shares in the business corporation, as a subsidiary

the company owed to the parent company, under the conditions laid down in

paragraphs 3 and 4, and



4. is subject to similar tax corporate income tax, for which the rate of the

the tax is not lower than 12%, at least in the tax period in which the

the taxpayer referred to in § 17 paragraph 2. 3 income from the share of the profits or of the

the transfer of shares in the business corporation billed as on the claim in accordance

the special legislation ^ 20), and in the tax year

before this zdaňovacímu period; in doing so, if the business

corporations to extinction without carrying out the liquidation, it shall be treated to ensure that this

the conditions for the legal predecessor; under the business corporation, subject to the

such a tax is not considered a business corporation, which is from the tax

exempt, or may choose to use the exemption or similar relief from this

the tax.



The exemption referred to in paragraph 1 (b). from) and zi), and under this paragraph can be

apply if the recipient of income from a share of the profits or of the transfer of shares

is their real owner. Expenditure incurred on income referred to in

paragraph 1 (b). from point 2) is always the acquisition price of the share

provided for under this Act. For the determination of expenditure (costs)

of revenue (revenue) exempt under this paragraph shall

the provisions of § 25 para. 1 (b). ZK) apply mutatis mutandis. Exemption under

paragraph 1 (b). from point 2) and under this paragraph cannot be applied to

shares in the business corporation are acquired in the context of the purchase of a business

race (§ 23 para. 15).



(10) exemption referred to in paragraph 1 (b). from point 2 (a)). Zi)

paragraph 9, you can, under the conditions referred to in paragraphs 3, 4 and 6 for business

Corporation, that is resident in another Member State of the European

the Union than the United States, apply mutatis mutandis to the business corporation,

that is a tax resident in Norway, Iceland or Liechtenstein. When

the use of the exemption under this paragraph shall apply mutatis mutandis to the provisions of

§ 25 para. 1 (b). ZK).



(11) exemption referred to in paragraph 1 (b). from) and zi) and pursuant to paragraph 10

You cannot apply if a subsidiary or parent company



and) is from the corporate income tax, or similar tax,



(b)) may choose to use the exemption or similar relief from income tax

legal persons or similar tax, or



(c)) is subject to corporate income tax, or similar tax, at the rate of

at the rate of 0%.



(12) for the joint stock company with variable capital forming

sub-funds, the conditions referred to in paragraph 3 (b). (b)), and (c)) shall be considered as

joint-stock company and the sub-funds separately.



§ 19a



cancelled



Editor's note. ASPI: § 19a was supplemented by Act 458/2006 with effect from

January, however, was subsequently repealed by law 267/31.12.2014 2014 Sb.



§ 19b



The exemption of non-revenue



(1) from income tax of legal persons will benefit free of charge



and revenue from the acquisition of heritage) or the link



(b)) income if it was made on the basis of the decision of the land Office of

land, in the form of



1. the acquisition of ownership of land



2. easement,



c) revenue from the acquisition of ownership of land or land share

under the law governing the property of the Czech Republic and its performance in

legal relations, is a branch of the State shall not:

convert the housing cooperative due to 1. January 1992 or its

successor in title,



d) income in the form of benefit, if in the aggregate income from this

benefit from the same person shall not exceed in the tax year

or the period in which the tax return is served, the amount of 100 000 Eur in



1. vydlužitele in interest-free loan,



2. the records are lent out and



3. výprosníka in the výprose,



e) revenue from the acquisition of property for public health insurance funds

health insurance.



(2) from the tax on income of legal persons shall be exempt gratuitous income



and the beneficiary of the asset), which



1. the Trust Fund was earmarked for the acquisition of death or



2. increased the assets of the Trust Fund for the acquisition of death,



(b)) of the taxpayer that is



1. public benefit the taxpayer with Headquarters on the territory of the Czech Republic,

If it is or will be used for the purposes specified in article 15, paragraph 2. 1 or § 20

paragraph. 8 or its capital retrofit,



2. public benefit the taxpayer with Headquarters on the territory of another Member

State of the European Union or the State of the formation of the European economic area

than the United States, if its legal form, the subject of the activity and the way

the use of the subject not the acquisition of legal status, similar to that of the subject

activities and the use of those taxpayers whose incomes are

exempted by section 1



c) flowing into public collections, for humanitarian or charitable purpose,



d) received from public collections,



(e)) of the Member State of the European Union or the State of the formation of the European

economic area.



(3) exemption non-income referred to in paragraph 2 (a). (b))

not apply if the taxpayer does not apply. The decision of the taxpayer on

the application or non-application of exemption non-revenue cannot be retroactively

change.



section 20



The tax base and tax base reducing items



(1) for the determination of the tax base, the provisions of § 23 to 33, and the provisions of the

paragraphs 2 to 6.



(2) for the taxpayer, for which there is a liquidation, is the basis of

taxes in the course of the liquidation and after its termination result

adjusted under section 23 to 33.



(3) if it is to occur with a change in its investment fund administrator, is

the previous administrator shall be obliged to notify this change to the tax authorities

no later than the day on which it occurs.



(4) in the case of a limited partnership, the basis of assessment provided for under section 23 to 33

reduced by the amount attributable to komplementářům.



(5) in the case of the taxpayer, that is a companion to a public company, it is

part of the tax base the proportionate part of the tax base or tax losses

a public company. This ratio corresponds to the ratio, which

partner involved in the profit of public company.



(6) for the taxpayer, who is a general partner of a limited partnership, it is

part of the tax base the proportionate part of the tax base or tax losses

the limited partnership. This ratio corresponds to the ratio, which

General partner participates in the profits of the limited partnership.



(7) Publicly contributing taxpayer with the exception of municipalities, regions, providers

health services that has permission to the provision of health services

under the law governing health care services and professional chambers and

the taxpayer based in order to protect and defend business interests


its members, who are not employers ' organisations, the tax base

identified in accordance with paragraph 1 reduced pursuant to § 34 further reduce up to 30%,

a maximum of about 1 000 000 Eur, if the resources obtained by this

tax savings to cover the costs (expenses) related to the activities of the

which are not subject to tax revenues, and not later than in 3

immediately following tax periods. General interest

the company and the Institute has resources obtained by this savings to use in

following the tax year to cover the costs (expenditure)

non-business activities. In the case that a 30% reduction is less than

300 EUR, you can subtract the sum of 300 USD, however to the maximum

the amount of the tax base. Public high school, charitable

or Institute, which is a private high school according to law

governing high school, and public research institutions can base

taxes identified pursuant to paragraph 1, a reduced pursuant to § 34 further reduced by up to 30

However,%, maximum of 3 000 000 Eur, if the resources obtained by this

tax savings in the following tax year to cover the costs

(expenditure) on education, science, research, development or art

activities and in the case that a 30% cut of less than 1 000 000 $ can

subtract the amount in the amount of Czk 1 000 000 up to above the base

the tax.



(8) from the tax base reduced pursuant to § 34 you can subtract the value of the

not the performance provided by the municipalities, regions, organizational folders

the State, legal persons established in the territory of the Czech Republic, as well as

legal persons who are the organizers of public collections, referred to in

a special law, ^ 14e) on Science and education, research and development

the purpose, culture, education, the police, the fire protection, support and

protection of youth, on the protection of animals and their health, for the purposes of social,

medical, environmental, humanitarian, charitable, religious, for

registered churches and religious societies, physical education and sports,

and political parties and political movements on their activity,

natural persons residing in the territory of the Czech Republic, which are

the providers of health services or that run schools and educational

equipment and devices for the protection of abandoned animals or endangered species

animals, on the financing of these devices on the physical persons resident

on the territory of the United States that are beneficiaries of a disability pension

or were the beneficiaries of a disability pension at the date of retirement

pension or minor children are dependent on the care of another person under the

special legal regulation ^ 4j), on medical devices ^ 114)

up to the amount of unpaid health insurance or to the Special

equipment according to the law governing the provision of benefits to persons with

disabled persons up to a maximum amount of the unpaid contribution of

the State budget, and to the assets of such persons, facilitating education and

inclusion in employment, if not the performance value is at least

2000 CZK. Similarly for not fulfilling the financing

the removal of the consequences of the natural disaster, which occurred on the territory of the

the Member State of the European Union or the State of the formation of the European economic

space. For tangible or intangible property value is not

filling up the net book value of tangible assets (section 29 (2)) or

the value captured in the accounts under special legislation ^ 20) for

other assets. In the aggregate, you can deduct up to 10% of the tax base

reduced pursuant to § 34. The limits for this deduction are not counted

free transactions which correspond to the applied discounts to outlet

from lotteries and other similar games. This deduction cannot be applied

public benefits the taxpayers.



(9) for the taxpayer, who is a companion to a public company, it is

part of the value not the performance that can be subtracted from the base

the taxes referred to in paragraph 8, and part of the value not the performance provided

public companies for the purposes set out in paragraph 8, provided for in

in the same proportion as the taxable amount is to be distributed or loss

paragraph 5.



(10) the value of not fulfilling the limited provided

the purposes defined in paragraph 8, shall be distributed to the general partner and the limited partnership

the company in the same proportion as the tax base is reduced by

of paragraph 4. For the taxpayer, who is a general partner of a limited partnership

the company is part of the values not the performance that can be

deduct under paragraph 8 and part of the value not filling

provided limited to the purposes defined in paragraph 8,

per komplementářům in the ratio in which they shall be distributed to the individual

General partner or loss of tax base under paragraph 6.



(11) the tax base is reduced in accordance with paragraphs 7 and 8 and § 34 shall be rounded to the

whole thousands down.



(12) the provisions of paragraphs 8 to 11 shall also apply for the free performance

provided by legal or natural persons established or resident in the

territory of another Member State of the European Union or State forming

The European economic area other than the United States, if the recipient

not the performance and purpose of not meeting the conditions of implementation

established by this Act.



section 20a



Taxpayer income tax of legal persons, which is the only part of the tax

the period of the basic investment fund, the tax base (section 20 (1))

less items under section 34 to the nearest days, on the part of the



and) accounted for part of the tax period in which the basic

Investment Fund, which is rounded up to whole thousands Czk down,



(b) the remainder of the) accounted for the tax year that

rounded up to whole thousands Czk down.



section 20b



A separate tax base



(1) in a separate tax base includes all income from shares

profit, settlement amounts, shares the proceeds of liquidation or the

similar services, including in the amount of the tax withheld abroad, resulting

taxpayers referred to in § 17 paragraph 2. 3 from sources abroad in the

tax period. In a separate tax base does not include revenue

exempt from the tax. Individual income from the share of the settlement, or share

the proceeds of liquidation or the like filling covered by

a separate tax base shall be reduced by the acquisition cost of a share in the business

the Corporation. Similarly, even with the taxpayer referred to in § 17 paragraph 2.

4 If the revenue from the profit shares, settlement amounts, the shares in the

liquidation or similar services resulting from the overseas

be attributed to its permanent establishment situated in the territory of the Czech Republic. This

the provisions shall not apply to the pension funds of the company.



(2) in case the taxpayer, which is a companion to a public company

or general partner of the limited partnership, is part of a separate

the tax base and part of the revenue of a public company or limited partnership

the company, in accordance with paragraph 1; While this part of the separate base

provides for the



and) in the companion public company in the same proportion as

profit is doled out under the social contract, otherwise equally,



(b)) for the General Partner limited partnership in the same proportion as the

distributed profit or loss of the limited partnership on this

General partner under a special legal regulation.



§ 20 c



Business asset of the taxpayer, the income tax of legal persons



Commercial property of the taxpayer for the income tax of legal persons for the

income tax purposes means all assets



a), as regards the taxpayer legal person,



(b)) to it include, in respect of the taxpayer, that is not a legal entity.



section 21



Rate and tax calculation



(1) the tax rate is 20%, if in paragraphs 2 and 3 is not defined

otherwise. The tax is calculated as the product of the taxable amount, less the items

the shrinking tax base and tax-free allowances from the tax base

rounded up or down to the nearest thousand Czk down and the tax rate.



(2) the rate of tax is 5% of the basic investment fund.



(3) the rate of tax is 0% for the Pension Fund of the company or institution

pension schemes with the exception of pension company or similar

the company's funds belong to a similar pension insurance funds.



(4) the tax rate of 15% applies on a separate tax base under section 20b

the nearest whole of thousand of down.



(5) in the taxpayer's income tax of legal persons, which is the only part of the

basic investment fund tax period, the tax rate applies

pursuant to paragraph 2 only on the part of the taxable amount attributable to the part of the

the tax period in which the underlying investment fund,

determined in accordance with section 20a.



(6) for the determination of taxes shall apply the rate of tax under the previous paragraphs

effective on the first day of the tax period or the period for which it is given

tax return.



§ 21a



The tax period



Tax period of income tax of legal persons is



a) calendar year



(b)) the marketing year,



(c) the period from the vesting day) the merger or Division of a business corporation or


transfer of assets to the partnership by the end of the calendar year, or

the marketing year in which the conversion or transfer of assets have become

effective, or



d) accounting period, if the accounting period longer than a continuous

consecutive 12 months.



PART THREE



Common provisions



§ 21b



General common provisions on matters



(1) for the thing, and that thing material and movable for the purposes of income tax

also considered to be



and) live animal,



(b)) part of the human body and



(c)) to handle the natural force that is traded.



(2) the provisions of the commercial plant for the purposes of income taxes also apply

on the part of the business establishment forming a separate organizational unit.



(3) the provisions of this Act governing the securities for the purposes of taxes

income shall apply by analogy also for book-entry securities.



(4) the provisions of this Act on the drive and on immovable property shall apply

Similarly, the unit, which is defined under the law on ownership

flats, together with the associated with her share of the common parts of the House, and

If it is connected with the ownership of the land, and together with the share of the

This plot of land.



(5) the provisions governing the deposit is for the purposes of income taxes Similarly

apply to the earnest.



§ 21 c



General common provisions on property rights



(1) For the purposes of the income tax, in the performance of the Trust Fund

First, the income of the Fund performs, and then from the other assets of the Fund.



(2) if it has been agreed that the donor will be blessed with each other, it is for

the purposes of the income tax for the purchase or Exchange, and even considering what

the value of the performance of one side exceeds the value of performance of the other party.



(3) the provisions of this Act governing the rent shall be applied for the lease.



§ 21d



General common provisions on financial leasing



(1) financial leasing for income tax purposes means the abandonment of

things except stuff that is intangible assets, the owner for the use of

the user against payment, if



and in the formation of the contract)



1. agreed that after the expiry of the converts the owner used stuff

the right of ownership to it at the purchase price or free of charge to the user things

or



2. agreed on the transfer of user right under point 1,



(b)) at the date of transfer of ownership is not the purchase price is higher than the

net book value calculated from the input prices registered at the owner, you

would be the subject of financial leasing when a uniform depreciation without

the increase in depreciation in the first year of depreciation, except that the

used in this case was the depreciation has already written off in the amount of 100% of the

the entry price,



(c) the formation of the contract) is that for the duration of the financial

the lease will be transferred to the user



1. use rights to the subject of the lease,



2. the obligations associated with the care of the subject of leasing and



3. the risks associated with the use of the lease item and



(d)) is true, the minimum term of the lease; time financial

the lease is calculated from the date when the article was a financial leasing

the user is left in a condition fit for normal use.



(2) the minimum duration of the lease is the minimum period of depreciation

tangible fixed assets referred to in section 30 paragraph 2. 1 or the period of depreciation under section

30A or 30b at the time of conclusion of the contract. For tangible assets

in depreciation Group 2 to 6 according to annex No 1 to this Act, this

time reduced by 6 months.



(3) financial leasing are not subject to the provisions of this law on the lease.



(4) financial leasing for income tax purposes is considered from the moment

the financial leasing contract hire, if



and,) is a financial lease prematurely,



(b)) after the expiry of the term does not transfer title to the

the user.



(5) If a user passes on taking the subject of financial leasing this

subject to the use of another person in return for payment on the basis of the Treaty, the

This agreement for the purposes of income tax under a contract of hire.



section 21e



General common provisions on persons



(1) the Bank shall for the purposes of income tax means the Bank, including foreign

of the Bank.



(2) for the purposes of a State income tax is also considered a separate

jurisdiction, which is not a State.



(3) the Husband (wife), for the purposes of income tax means also partner

under the law governing a registered partnership.



(4) for the purposes of managing the household income taxes means

the community of individuals that are permanently living together

sharing the cost of their needs.



§ AWACS



Application of the provisions on deposits in trust funds, foundations and institutes



(1) For the purposes of the income tax to the exclusion of property to the trust

the Fund and the increase in the assets of the trust fund agreement for the acquisition or

case of death seen as deposit to the Corporation.



(2) for the purposes of income tax on deposit and earmarking assets to the Foundation

or institution seen as a contribution to a corporation.



§ 21 g



The minimum wage



The minimum wage for the purposes of income tax means the monthly rate

the minimum wage in accordance with the legislation governing the amount of the minimum wage



the first a) effective date of the relevant tax year and



(b)) the unmodified with respect to the time worked and other factors.



§ 21 h



Relationship to the financial regulations



For the taxpayer, that is an entity, its revenues are revenues by

legislation governing the accounting and spending his expenses by

laws on accounting, with the exception of taxpayers who

be accounted for in the system of bookkeeping.



section 21i



Special provisions concerning the delimitation of its dividend income



For the purposes of the provisions of the income tax on the profit shares shall

also on investment tool accessories belonging by directly

of the applicable legislation of the European Union governing the prudential

requirements for credit institutions and investment firms into the next

Tier 1 capital.



section 22



Source of income



(1) the income from sources in the territory of the Czech Republic for taxpayers

referred to in § 2 (2). 3 and § 17 para. 4 consider



and) income from activities carried on through a permanent establishment,



b) income from employment (employment) with the exception of income listed

in subparagraph (f)) of the point 2, which is carried on in the territory of the United States or

on board ships or aircraft, which are operated by the taxpayer

referred to in § 2 (2). 2 and § 17 para. 3,



c) revenue from services with the exception of the implementation of construction and Assembly projects

revenue from the commercial, technical or other advice, control and

brokering and similar activities provided by the

the territory of the Czech Republic,



d) proceeds from sale of immovable property situated in the territory of the Czech Republic

and of the rights attaching thereto,



(e) the use of) income from immovable property or apartments that are located in the territory of the United

Republic,



f) income



1. from independent activities, for example. the architect, doctor, engineer, lawyer,

scientists, teachers, artists, tax or financial advisor, and similar

professions, pursued within the territory of the Czech Republic,



2. from the person of the activities on the territory of the United States or here

the appreciated publicly raised, artists, athletes, artists and

spoluúčinkujících people, regardless of who these revenues accrue to and from

out of the legal relationship,



g) income from remittances from the taxpayers referred to in § 2 (2). 2 and § 17 para. 3

and from the permanent establishments of the taxpayer referred to in § 2 (2). 3 and § 17 para.

4, which are



1. compensation for providing the right to use or for the use of the subject

intellectual property, computer programs (software), manufacturing

technical and other economically exploitable knowledge (know-how),



2. compensation for providing the right to use or for the use of copyright law

or a relative's copyright rights,



3. profit sharing, settlement shares, shares in the proceeds of liquidation

corporate and other income from capital and part of the holding

profit after tax to be paid to the quiet Companion. For shares in the profit

for the purposes of this provision, and the difference between the agreed

price and the market price usual in the market (section 23 (7)) and on the interest

do not recognize as an expense (cost) according to § 25 para. 1 (b). w) and zl), with

except for the difference in price and interest paid by the agreed tax

a resident of another Member State of the European Union or of another State

the formation of the European economic area other than the United States or

Of the Swiss Confederation; profit is the profit performance

the Trust Fund,



4. interest and other revenues of the credit and financial instruments

similar income from other business relationships, and

investment instruments under special legislation, governing the

the capital market,



5. the income from the use of movable property or a part thereof situated on the territory of the United

Republic,



6. the remuneration of members of the organs of legal persons, regardless of

legal relationship;



7. the proceeds from the sale of movable assets, which are in the business property of a permanent

establishment of investment instruments under special legislation,

governing business on the capital market, other than those referred to in point


(h)), property rights registered in the territory of the Czech Republic,



8. winnings in lotteries, sweepstakes, and other similar games, winnings from

promotional contests and sweepstakes, contests, and prizes from the

sports competitions,



9. maintenance and pensions,



10. the income accruing to the partner companies in the context of the

reduction of share capital,



11. income from receivables acquired through assignment,



12. the penalty of the law,



13. the income from the Trust Fund,



14. revenue in return,



h) income from the transfer of shares in commercial corporations, that have their head office

on the territory of the Czech Republic,



I) revenues from the sale of the business establishment located in the territory of the Czech

of the Republic.



(2) permanent establishment means a place to pursue the activities of taxpayers

referred to in § 2 (2). 3 and § 17 para. 4 on the territory of the Czech Republic, for example.

Workshop, Office, location for the extraction of natural resources, the point of sale

(outlets), the construction site. Construction site, instead of the implementation of the structural

Assembly projects and providing activities and services referred to in

paragraph 1 (b). (c)), and (f)), item 1, the taxpayer or employees or persons

working for him are considered to be a permanent establishment, if the

their duration of six months in any period of 12 consecutive calendar

months consecutive. If a person is in the territory of the Czech Republic

on behalf of the taxpayer referred to in § 2 (2). 3 and § 17 para. 4 and has and

usually carries permission to enter into treaties that are binding on the

This taxpayer, it shall be deemed that the taxpayer has a permanent establishment

on the territory of the Czech Republic, and in relation to all the activities that a person

for the taxpayer within the territory of the Czech Republic is carried out.



(3) the Income of a shareholder public company, general partner

a limited partnership or a shareholder of the company, which is a tax

a non-resident, arising from participation in the business corporation or

the company and from the loan of a financial instrument provided in this

the business corporation or company shall be deemed income realized by

through a permanent establishment. In order to ensure income tax

the companion public company or general partner limited

the company applies the provisions of § 38e para. 3.



(4) the Income referred to in paragraph 1 shall mean (i) non-monetary transactions received

the taxpayer.



Article 23 of the



Tax base



(1) the taxable amount is the difference by which the revenue, with the exception of revenue, which

are not subject to tax, and tax exempt, income in excess of expenses

(cost), and respecting their material and temporal context in the

the tax year; the difference is adjusted under this Act.



(2) to determine the tax base is based on



and of the profit or loss) (profit or loss), always without the influence of

International accounting standards, for the taxpayers, who lead

accounting. ^ 20) Taxpayer, which draws up financial statements in accordance with

International accounting standards governed by the law of the European

^ 126) community, for the purposes of this Act, used to determine the outcome of the

management and for the establishment of further data decisive to the determination

the tax base of special law ^ 20i). In the determination of the tax base

is not taken into account off-balance sheet entries in the books of accounts, if not in this

the Act provides otherwise. For the determination of the tax base for public business

companies and limited partnerships are based on financial results

adjusted by the transfer of shares to the shareholders of the public company

the business of the company or komplementářům limited partnership. For

the findings of the tax base for the taxpayer depreciated assets method

depreciate according to the legislation governing

accounting is based on the profit or loss without affecting the financial

a depreciation method,



(b)) of the difference between the income and expenditures for taxpayers who do not complete

accounting.



(3) the results of operations or the difference between income and expenditure in accordance with

paragraph 2



and) increases by



1. amounts unduly narrowing the income,



2. amounts under this Act include in expenditure

(costs),



3. the amounts claimed in previous tax periods or periods,

for a tax return, such as free gratuitous income

publicly beneficial taxpayer or expense (cost) to achieve,

ensuring and sustaining revenue, if there has been a breach of the conditions then

for their liberation or the application of such expenditure (cargo) to achieve,

ensuring and sustaining revenue, and that in the tax period or the period for

serving the tax return in which the infringement was committed,



4. the amounts by which it reduced the result under (c))

points 1 and 2 for the previous taxation period, in the tax year

When the patch is implemented in the accounting irregularities, and has influenced the outcome of the

management. Result is increased by the amount by which

reduced the result under (c)) of point 1 of the previous

the tax year in the tax period, when the patch is

results posted in equity,



5. the amounts of the premiums on retirement savings, social

security, the contribution to the State employment policy and

public health insurance, which is under special legal

^ 21) regulations, be obliged to pay the employee and the employer, which were

leads accounting, deducted, however, neodvedeny to the end of the month

following the end of the tax period or part thereof. If there is a

the tax entity shall be obliged to submit under this Act or special Act

tax return during the tax period, the amount of insurance premiums

retirement savings, social security contributions, contribution to the

State employment policy and health insurance

insurance amounts by which to increase profit or loss, unless they are

removed by the deadline for the submission of tax return,



6. received payment of contractual penalties, interest, fees

delay, periodic penalty payments and other penalties from the contractual relations with the creditors,

that keeps the accounts if they have been referred to in subparagraph (b)), item 1 item

declining profit in the preceding tax periods;

for the acceptance of the payment and clearing of receivables.

A creditor who keeps the accounts and shall forward the claim of these terms

sanctions, or for which the claim of these sanctions will die out in a different way

before the payment or the merger of the law with responsibility for one person and

the above was referred to in subparagraph (b)), item 1 item decreasing the result

farming in earlier tax periods, is obliged to by the amount

This claims to increase profit, if it already has not been the same

the amount raised under point 2. Similarly, this applies to the legal successor

the defunct without making a liquidation of the taxpayer,



7. the amount of the repealed provisions, whose method of creating and the amount for tax purposes

provides for a separate legal regulation, the taxpayer ^ 22a), which does not

accounting,



8. the difference between the valuation of assets and the amount of the deposit paid

business corporations to its member or part of the difference by which the

not reducing the acquisition price of the share (§ 24 (7)), and that at the date of inception

business corporations in establishing new business corporations, in other

cases on the date of repayment of the deposit. This does not apply to taxpayers

referred to in § 2,



9. the amount by which the tax base has been reduced pursuant to section 20 (2). 7, in

the amount which corresponds to the ratio of outstanding tax savings, and that in the

tax period, or the period for which the tax return is served, in the

where there has been a breach of the conditions for the use of the savings on tax or to

their activities,



10. the difference between reciprocal claims involved and

the recipient of business corporations, which occurs as a result of the demise of

the conversion of the merger of the person of the debtor and the creditor, excluded in the opening

the balance in favour of equity, for the acquiring business

the Corporation in the first tax period or the period for which it is the successor

business corporations required to file a tax return, and this difference

down without the influence of fair value measurements for purposes of conversion. This

the difference shall be reduced by the portion of the claims of the company due to merger

the person of the debtor and the creditor, the creditor that was written off in the cost,

that were not considered tax deductible under section 24. This provision

does not apply to claims arising from the contractual fines, interest on

late fees on late payments, penalties and other sanctions of the Contracting

relationships,



11. the difference between the valuation of the assets in accordance with the legislation of the

governing the valuation of assets, which is the vypořádáván settlement amount

or in non-cash form of liquidation balance, and the amount of its value

captured in the accounts of a business corporation under the laws of

governing the accounting for the taxpayer, who is a member of the business

the Corporation; If the taxpayer to whom the settlement amount payable,

a debt to the Corporation, calculated the positive difference

the value of this debt,



12. the amount of unpaid debt of the debtor's accounts seized in the


the corresponding claim, from whose due date has passed 30 months or

with the promlčela. This does not apply to debts of the debtor who is bankrupt

According to a special legal regulation, ^ 127) and for other taxpayers to

debts arising from securities and other investment instruments, performance

in favor of capital, loss of business corporations,

loans, leases, guarantees, advances, fines, interest on arrears,

late fees and other penalties from the contractual relations and further

debts, from whose title was the expenditure (cost), but it is a cost

(cargo) to achieve, ensuring and maintaining taxable income only

If it has been paid. This provision shall not apply either to the debts of the

the title has not been invoked expense (cost) to achieve, reinsurance and

keeping taxable income and on the debts that lead taxpayers

arbitration under a special legal regulation or legal proceedings and

or administrative proceedings under a special legal regulation, which

the taxpayer properly involved and properly and in time makes the the acts necessary to the application of the

their rights, and until such time as a final decision. For the debts for the

the purpose of this provision in the case of taxpayers who are the accounting,

not passive or reserve items captured in accounting

the taxpayer in accordance with the specific legislation ^ 20). Taxpayers with

income under section 7 or 9, who do not complete accounting and expenses apply

According to § 24, will increase the difference between the income and expenditure of the amount of unpaid debt

the corresponding claim, from whose due date has passed 30 months or

the promlčela, with the exception of the debts of the debtor who is bankrupt, according to

special legal regulation ^ 19a) ^ 128), and for all other taxpayers with

the exception of debts arising from loans, leases, fines, interest on

late fees and other penalties on late payments or debt, which, when

payment orders are not expenditure on achieving and sustaining revenue, ensure,

If this is not about title acquisition of debt assets and remuneration for

financial leasing tangible property,



13. the amount by which the tax base has been reduced pursuant to § 34 paragraph 1. 9 and 10 in

previous tax periods, if the taxpayer claim arising from

the title of the assignment of holding on,



14. the amount of the debt of the captured in the balance sheet, which it ceased to exist otherwise than by meeting,

the netting set, the merger of the rights with the obligation for one person, the agreement

the present debt debt is replaced by the new of the same value, or

the settlement, if not contrary to the legislation governing

the accounts posted in favour of income or the amount of the debt

does not increase the profit or loss in accordance with section 10; This does not apply to

debt, from whose title was the expenditure (cost), but it is a cost (cargo)

to achieve and maintain, providing taxable income only if the

paid,



15. the amount of the resulting from changes in accounting methods, which affects the

profit or loss and equity which raised, in that

the tax year in which the change in the accounting methods accounted for



16. the value of the income of the taxpayer, if not on this income

not accounted for in the returns and this is not a tax exempt income or

income that is not subject to tax, or income in the form of a donation to the assigned

provided for the acquisition of tangible property or on its technical

appreciation,



17. an amount equal to the difference between the current debt and the debt of the new lower

values based on the agreement, the current debt is replaced by

the new debt,



18. the amount or part thereof applied in earlier tax periods

or periods for which a tax return is served, as a deduction on

support for vocational training or as a deduction to support research and

the development, if subsequently breach of the conditions for its application, and

it in the tax period or the period for which the tax is served

the award, in which the infringement was committed,



19. an amount equal to the difference between the price agreed between the United parties

and the price which would have been agreed upon between unrelated parties in common

trade relations under the same or similar conditions, by which the

reduced the tax base of the taxpayer in accordance with § 23 para. 7; This provision shall

does not apply to that part of the difference, which was between the United parties

settled,



(b)) is reduced by the



1. the difference by which the contractual penalties and default interest, fees and charges of the

delay, periodic penalty payments and other penalties from the contractual relations must be in

benefit proceeds under a special legal regulation ^ 20) for the taxpayer,

who leads accounting, exceed the amount received in this tax

period. To this difference cannot include amounts receivable from these

the sanctions, which disappeared in the course of, or on the last day of the tax

period. For the extinction of the claim for the purposes of this provision, and

her assignment,



2. the amounts of the premiums on retirement savings, social

security, the contribution to the State employment policy and

public health insurance, which increased profit for

the taxpayer, who leads accounting, in accordance with subparagraph (a)) point 5, if there is a

their dissipation. Similarly, this applies to the legal successor of the taxpayer

the defunct without carrying out the liquidation if the amounts of premiums and

the post does for the taxpayer to the defunct without making a liquidation,



3. the amount of additional expenses (costs), which can be redeemed as expenditure

(cost) to achieve, reinsurance and maintaining taxable income only

If they have been paid, if there is a payment in another tax

period other than that these costs have affected the result.

Similarly, this applies to the legal successor of the taxpayer to the defunct without

carrying out the liquidation. You cannot reduce the tax base by paid interest

There were cost (laden journey) on achieving, maintaining and securing income from the

grounds provided for in § 25 para. 1 (b). w),



4. the amounts posted under special legislation ^ 20) in favour of the

income or expense in the accounts of a partner in the acquisition of the shares or

shares in the company within the framework of conversion under the Special

provision in this context will not increase the acquisition price (§

24 paragraph 2. 7),



5. the amounts posted under special legislation ^ 20) in favour of the

income or expense in the accounts of a partner when the acquisition of shares in this

Companion, if these shares have been issued on the basis of the increase in

capital in accordance with the specific rules, if the source of this

the increase in profit of the commercial company Fund created from profit or other

component of equity, if in this context will not increase

acquisition price (§ 24 para. 7),



6. the amount of the resulting from changes in accounting methods, which affects the

the result of the management and that has reduced the equity, and in that

the tax year in which the change in the accounting methods accounted for



(c)) can be reduced by



1. the amounts that have been wrongly increased revenue,



2. the amounts not included in expenditure (costs), which can be used under this Act

expenditure (costs) to include,



3. the amounts related to the write-back of provisions and adjustments,

whose creation was not an expense for tax purposes (cargo) to achieve,

ensure and maintain revenue if they are under a special legal

prescription ^ 20) posted in favour of costs or revenues



4. valuation difference arising otherwise than by buying property, if it is not in this

act otherwise provided below,



5. the amount of the negative difference between the valuation of the business establishment in the

the acquisition of the stake or converting ^ 131) and the sum of its individual

revalued asset less the debts taken over (goodwill), if

under a special legal regulation ^ 20) posted for the benefit of

the proceeds,



6. the value of debt, offsetting the fulfillment or the defunct merger, about

the result has been increased, or the difference between the income and expenditures

According to subparagraph (a)) paragraph 12; This value can reduce the result

management or the difference between revenue and expenses referred to in paragraph 2 as well as the legal

the successor to the defunct without carrying out the liquidation of the taxpayer or legal

the successor to the taxpayer who is a natural person, if these legal

the successors of this debt has been extinguished in this way and of the value of this debt

the taxpayer was the defunct without making a liquidation or the taxpayer,

who is a natural person, the increased profit, or the difference between the

income and expenditure in accordance with subparagraph (a)) paragraph 12. Similarly, advance the taxpayers

with revenue under section 7 or 9, who do not complete accounting,



7. the value of the donation revoked of the tangible assets of not more than

the net price, other assets by the amount captured in accounting,

If it is not charged in the costs (expenditure); the tax base can be

reduce the income beneficiary of the donation was not exempt,



8. the value of the income of the taxpayer, not the result of increased

management or the difference between income and expenditure in accordance with paragraph 3 (b). and)

section 16, if this gratuitous income used to reach, ensuring

and maintain receipts that are subject to tax and not from tax

free and voluntary income was not charged in the cost,




9. value not of income, with the exception of income exempt from tax

and the income that is not subject to tax, in the form of a monetary donation to the assigned

provided for the acquisition of tangible property or on its technical

assessment of the income of the taxpayer under the law to post

the provisions governing accounting in revenue.



Similarly, if the tax return is made for a different period,

than the tax period.



(4) in the taxable amount in accordance with paragraph 1 shall not be included



a) for taxpayers referred to in § 2 (2). 2 in § 17 paragraph 2. 3 and for permanent

establishment of income tax is levied by deduction under special rates

taxes,



(b)) which are taxed income tax rate pursuant to § 21 para. 4,



c) income from the purchase of its own shares under par value when subsequent

reduction of share capital,



(d)) the amounts that have already been taxed under this Act with the same

the taxpayer or taxpayer of the defunct without carrying out the liquidation in

When are tv for its legal successor,



(e)) the amounts are posted to revenues (revenues), are directly related to expenditure

(cost) as unreconciled expenditure (costs) to achieve, reinsurance and

maintaining income, up to the amount of the eligible expenditure

(costs). Similarly, advance the taxpayers referred to in § 2, who do not complete

accounting,



(f)) share in the proceeds of liquidation or the settlement amount companion

public company and general partner of a limited partnership,



g) amount that is credited to income (revenues) according to a special legal

prescription, ^ 20) is related to expenditure incurred on (cargo) income,

that wasn't in the previous tax periods subject to tax or has been

exempt, up to the amount of the related expenditure

(cargo),



h) amount paid to the Member of the Corporation of the participation in it when

the capital reduction which reduces the acquisition price of the share (§ 24

paragraph. 7),



I) change in the business corporation share valuation by equivalents

(consideration) is posted under a special legal

prescription ^ 20) as an expense or income. Valuation by equivalents

(in return) for the purposes of this Act, shall not be considered for the award

fair value ^ 20)



(j)) for the taxpayer referred to in section 17 amount posted for the benefit of the proceeds

equal to the difference between the valuation of assets and the amount of the deposit

paid to corporations its Member, if it reduces the

the acquisition price of the share,



k) fair value (gains or losses) for the claims that

the taxpayer has acquired and has determined to trading, which is billed as a for

cargo or revenue under a special legal regulation, ^ 20)



l) fair value (gains or losses) for the portion which, in accordance

Special předpisem20) valued at fair value and that would

When the conversion was freed in accordance with § 19 para. 1 (b). from) or according to § 19

paragraph. 9,



m) the difference between the value of the shares allocated pursuant to another

legal regulation on the transformation of cooperatives and paid the amount by

the agreement between the mandatory and by an authorized person.



(5) the costs (expenses) associated with the type of activity or an individual

activities in the framework of the same type of activity, from which formal receipts are not

subject to tax or are subject to tax, but are exempt from tax,

cannot be attributed to the costs (expenses) associated with the type of activity or

individual activities within the same type of activity, from which formal

revenues are subject to tax and are not exempt from tax.



(6) shall be considered as revenue For both cash and non-cash transactions

the award-winning under the law governing the valuation of assets, if the

This law provides otherwise; Meanwhile, the income obtained by assessing

for the purposes of the act as revenue gained by selling. Non-cash income



a) for the owner (the lessor) are expenses (costs) incurred by

on a straight-line basis over the assets of the lessee with the consent of the landlord in excess of the

the initial contract of rent and unpaid by the owner (lessor), namely:



1. in the tax period, when the termination of the lease, if non-monetary

the fulfilment of the expenditure (costs) are referred to in § 24 para. 2 (a). zb) and expenses

the technical evaluation completed, provided that the value of the

technical evaluation has not increased, the owner (the lessor) input price,

nor was it in the course of the lease by the tenant odpisováno; This non-cash transactions

to appreciate the net price that assets should be capable

depreciation without raising the depreciation in the first year of depreciation, or expert

opinion,



2. in the tax period, when the termination of the lease or written

withdrawal of consent the owner with the depreciation policy the lessee, if doručenému

non-fulfilment of expenditure on completed technical improvements, which

odpisoval a tenant with the consent of the owner (the lessor); This

non-monetary transactions are valued at amortised cost, which would have assets in the

depreciation evenly without increasing the depreciation in the first year of depreciation,

or expert opinion,



3. in the tax period in which the technical evaluation of the registration

use if the value of the technical evaluation of the owner (lessor)

increase the input (the net) price; This non-cash transactions are valued in the

amount of expenditure (costs) incurred by the tenant,



(b)) for publicly beneficial taxpayer, if it is a gratuitous

income, are valued



1. in the amount of CZK 1 in the case of acquisition of movable cultural monuments, collections

the Museum of the nature and subject matter of cultural values,



2. in the amount of the award received from the entity, that about this property

last charged, and that in the case of the transfer of jurisdiction to the changes

the management of the property of the State or the custody of property management by

legislation governing the budgetary rules of territorial

Governments, borrowing or not transfer or gradient

assets between the selected entities and



3. replacement cost according to the legislation governing

accounting in other cases.



(7) if different prices agreed between the United people from the prices, that would

have been negotiated between unrelated persons in the normal commercial relations for

the same or similar conditions, and this difference is not satisfactorily

documented, the taxable amount of the taxpayer for the difference. If you cannot

determine the price that would have been negotiated between unrelated persons in a common

trade relations under the same or similar conditions, the

price determined in accordance with the legal rules relating to the valuation of assets.

The provisions of the first and second sentence shall not apply in the case of a contract for the

výprose or on loan, and in the case where the agreed amount of interest from the

credit financial instrument between connected persons is lower than

price has been negotiated between unrelated parties, and lender is tax

a non-resident or a member of a corporation, that is resident

The United States or taxpayer income tax natural persons. The United

persons for the purposes of this Act, the



and United people, capital) while



1. If one person directly involved in the capital or voting

the rights of the other person, or one person directly involved in the capital or

voting rights of more than one person; While this proportion is at least

25% of the capital or 25% of voting rights of such persons, are

all these people to each other persons directly associated capital



2. If one person is indirectly involved in the capital or voting

the rights of the other person, or one person directly or indirectly involved in the

capital or of the voting rights of more than one person; While this share

represents at least 25% of the capital or 25% of voting rights

These people, all these persons each capital

United,



(b)), which otherwise people are people



1. when one person involved in the management or control of any other person,



2. where the same person or persons involved in the management or

the control of other persons, those other persons are persons who otherwise

the United. A person shall not be considered people associated where one

the person is a member of the supervisory boards of both people,



3. the controlling and controlled and also persons controlled by the same controlling

person,



4. close,



5. that the legal relationship created mainly in order to reduce the tax base

or an increase in tax losses.



The proportion of the share or of the capital with voting rights in the

tax period or the period for which the return is made,

down as the arithmetic mean of monthly status. Participation in the control

the Commission or other similar supervisory authority and the implementation of the checks in return for payment

shall not be considered contributions to the review.



(8) the profit or loss, or the difference between the income and expenditures, of which the

for the findings of the tax base for the tax period (part of the tax

the period preceding the date of termination of activity), from which it follows the receipt of the

a separate activity, the termination of the lease or the initiation of disposal shall be adjusted



a) for taxpayers referred to in § 17, who lead the accounting balances

created reserves ^ 22a) and adjustments, income accrued

accrued expenses, accrued income, and deferred costs


period, which will not be shown to be posted in the period of liquidation, ^ 20)



(b)) for the taxpayer referred to in § 2



1. If the lead accounting, balances created reserves ^ 22a) and

adjustments, advances that should have been cleared through accounts

costs and revenues, if the amounts of a given title has not been at the same time

posted by contingent accounts, income accrued expenditure

the next period, the accrued income and prepaid expenses;

However, the rent and consideration for financial leasing of tangible assets in the

the taxable amount shall include only proportionally attributable of the agreed period

on the relevant accounting period to the end of the activity from which arise

income from independent activities and the termination of the lease,



2. If the tax records, the leading value of the receivables, which would

payment orders were not taxable income [with the exception of the claims referred to in section 24

paragraph. 2 (a). s)] and the value of the debt, which would have been paid to reimburse the

achieving, and sustaining revenue assurance, with the exception of received and

down payment, for the price of nespotřebovaných stocks and balances

created reserves; ^ 22a) remuneration of financial leasing is to

the taxable amount shall include only proportionally attributable of the agreed period

the relevant tax year into their activities, from which it follows

income from independent activities, or to the termination of the lease. In the tax base

to include the resale inventory is already included in the nespotřebovaných

the tax base of only the difference, which is higher than the price at which they were

any unused inventory sold, the price of the inventory included nespotřebovaných

in the tax base. Similarly for taxpayers, who have had an income from

lease (section 9), and who do not complete accounting, but the expenses to achieve,

ensuring and maintaining income apply or apply in proven amount,



3. in cases where the taxpayer submits expenditure pursuant to § 7 para. 7 or

According to § 9 para. 4, about the value of the claims, which would satisfy have been

taxable income [with the exception of the claims referred to in section 24, paragraph 2,

(a). y)].



Proceed in the same way the taxpayers referred to in § 2, if during the

the reporting period of activity that interrupts the revenue shall come from the

separate activities (§ 7) or lease (section 9), and the activity of the arising

income from independent activities (§ 7) or lease (section 9) has not started to

the deadline for filing the tax return for the tax year in

where the activity from which the revenue shall come from the separate activities (§

7) or lease (section 9). In the same way further progress

the taxpayers referred to in § 2, when you change the way application of expenditure under section

24 on the way according to § 7 (2). 7 or § 9 para. 4 or at the start of

posting or when you begin keeping tax records or the start of leadership

records of income and expenditure. Proceed in the same way a person

managing the estate at the end of proceedings on the estate. Tax base

(partial tax base) is adjusted for the tax period previous

zdaňovacímu the period in which to change the way application of expenditure

has occurred; in this case, it is considered that the taxpayer is not in default,

by additional tax return and pay tax no later than

the date on which he is obliged to file a tax return for the tax year

in which to change the application of the expenses occurred.



(9) for taxpayers who are the accounting, the profit or loss

It does not regulate the valuation difference from changes in fair value under a special

^ law 20)



and) securities with the exception of notes, with the exception of stem and leaf

specified in § 23 para. 4 (b). l),



(b)) and part of the derivative asset and debt secured by derivative



(c)) the obligation to return securities that the taxpayer was hacked and the time

awards it back,



(d)) financial investments and technical reserves for taxpayers, who have

authorisation to engage in insurance or reinsurance activities referred to in

a special legal regulation.



(10) to determine the tax basis of accounting maintained in accordance with

the specific rules, ^ 20) If a special regulation or the law

provides otherwise, or if there is no reduction of the tax liability

in a different way.



(11) in the case of the permanent establishment (section 22 (2)) may not be a lower tax base

or tax loss higher than what would be achieved from the same or similar

the activities carried out in similar circumstances, a taxpayer with headquarters or

resident in the territory of the Czech Republic. Can be used to determine the

the ratio of profit or loss to the cost or gross revenues for comparable

the taxpayer or the activities of a comparable above a trading range (Commission)

and other comparable data. You can also use the split method

of the total gains or losses of the founder of the permanent establishment of its various

parts.



(12) the provisions of the preceding paragraphs also apply to taxpayers referred to in §

2, unless otherwise specified in § 5.



(13) when inserting the claim, which has not been charged and was not about her

reduced the tax base, the business of the Corporation and in the assignment of a receivable, the

that has not been charged and was not about her reduced tax base, with the exception of

claims under section 33a of the Act on the adjustment of the ownership of land and

other agricultural property is income the value of this claim, and even

in the case that this is a claim forwarded by or receivable

inserted at a price lower than its value. If the claim was

referred to at a price higher than its value, it is this higher income

the price. When the assignment of the receivables referred to in § 24 para. 2 (a). y) is the

income amount for which claims have been referred to. This provision

does not apply to the claim arising in respect of income which is not

subject to tax, or is exempt from tax.



(14) in the transition from tax records to the keeping of accounts by the taxpayer

income pursuant to section 7 can be the value of the inventory and accounts receivable, which the taxpayer

record at the time of accounting, include in the tax base

either in a lump sum at the time of accounting or gradually after 9

the following fiscal years, starting with the tax period begin

bookkeeping. Terminates or suspends a taxpayer activity or

If bookkeeping or inserts if the accounts receivable or inventory to

Business Corporation, or change the way application of expenditure under section 24

the implementation of expenditure under section 7 (2). 7 before expiry of the slipstream

inventory and accounts receivable in the tax base, increase in the tax year in

which was interrupted or terminated, or in which the

closed their accounts, or in which he inserted the claim or

stocks in a corporation or in which the Shah's expenses pursuant to section

24 before the change the way application of expenditure pursuant to § 7 para. 7, the basis of

tax on the value of the inventory and accounts receivable, which did not include in the tax base.



(15) in the tax base, includes the difference between the valuation of the business

plant acquired by buying and a summary of the award of its individual components

the assets in the accounts of the seller reduced the debts taken over (hereinafter referred to as

"valuation difference when buying a business establishment"). A positive value

the difference with the purchase of the business establishment to be included in the expenditure (costs)

during the 180 months, evenly and proportionally attributable to the number of

months in the respective tax period or the period for which it is given

tax return. Negative valuation difference when buying a business establishment

It is increasing the amount of profit or loss, or the difference between income and

expenditure during the 180 months, evenly and proportionally attributable to

the number of months in the respective tax period or the period for which it is

lodged tax return, if not in the same amount under a special

^ law 20) part of the revenue (revenue). Neodepsanou part

the negative of the value of the difference when buying a business establishment is the taxpayer

obliged to include in the taxable amount on the decommissioning of the last folder

intangible property or tangible assets; Similarly, you can

do this even for non written off part of the positive value of the difference when buying

the business establishment. When the gradual decommissioning of assets forming the purchased

business valuation difference does not alter the race. When the farming business

the race, which the grantor odpisoval valuation difference when buying

the business establishment, the sharecropper under a written contract with the

propachtovatelem continue to include the value of the difference in

Similarly, the tax basis for the duration of tenancy. When the merger or transfer

equity in the partnership or in the distribution of business corporations, when

earnings of a business corporation ceases to exist, the neodepsaná part of a positive or

the negative of the value of the difference when buying a business establishment shall include in the

the tax base of the acquired business of the Corporation, if it is not agreed that

acquiring a business Corporation continues to include in the tax base

Similarly, as would the conversion did not occur. When you split a business corporation,

When a corporation being divided ceases to exist and the acquiring business

the Corporation continues to include a positive or negative value

the difference when buying a business establishment in the tax base, the successor


business corporations the valuation difference include in the tax base

only to the extent determined by the economically organisms criteria.

The Division of a corporation when the Corporation being divided

extinguished, it is positive or negative valuation difference when buying a business

the race included in the tax base of a business Corporation and to

the tax base of the acquiring Corporation only to the extent determined

According to economically organisms criteria. Positive or negative difference

between the valuation of the business establishment, the increase of their purchase and

individually revalued asset less the debts taken over

(goodwill) is included in the tax base as the valuation difference

When buying a business establishment.



(16) upon the sale of the business establishment a taxpayer that does not result

accounting, enter the taxable income from sales and the value of all

ceded debts. If they are part of the sale of the business establishment as well as

inventory applied as an expenditure, the tax base shall be increased by the difference between

the value of the stocks and the price set for the sale. If this is about

the payer of value added tax, means, for the purposes of this provision,

the value of the debt, if it is a taxable supply subject to tax from the

value added tax is reduced or the base rate, the value of the tax

the added value. For the purposes of this provision shall not apply the provisions of

paragraph 13.



(17) in the acquisition of the assets and debts of the taxpayer referred to in § 17 paragraph 2. 3

or by a permanent establishment of the taxpayer referred to in § 17 paragraph 2. 4 on the territory

The United States contribution, transfer of business establishment, merger

corporations or the Division of a corporation by the taxpayer referred to in

§ 17 para. 4 or on the transfer of assets and debts from abroad to a permanent

the establishment of the taxpayer referred to in § 2 (2). 3 or in § 17 paragraph 2. 4 on

the territory of the Czech Republic for the conversion of the value of the assets and the debts of the United

the Crown used the foreign exchange market rates announced by the Czech National Bank to

date of transfer of ownership for assets acquired or the transfer of

the business establishment or on the date decisive for assets acquired by merger

corporate or Division of a corporation by the taxpayer

referred to in § 17 paragraph 2. 4, which does not have a permanent establishment in the territory of the United

Republic, and this without taking into account the value of differences arising from the

the revaluation of assets and debts, in accordance with the legislation of the competent

State (hereinafter referred to as "translated foreign price"). The same rate is applied

for the conversion of the values applied depreciation allowances, tax

loss reserves deductible items and similar items applied

According to the relevant laws and regulations abroad relating to the

acquired assets and debts. Translated foreign price shall also apply

for the purposes referred to in § 24 para. 11.



(18) for the public benefit the taxpayer is in the transition of leadership

simple accounting accounting progresses appropriately in accordance with annex

No 2 to this Act. For these taxpayers, the transition from

a simple accounting bookkeeping progresses appropriately in accordance with

Annex No. 3 to this Act.



Common system of taxation during conversion of the business establishment, the exchange of shares

merger and Division of



§ 23a



The transfer of the business establishment to the business corporation



(1) the transfer of the business establishment to the business Corporation for the purposes of

This Act means a procedure in which a business corporation converts without

that lapse (hereinafter referred to as "the transferring business corporations"), business

race to another business Corporation (hereinafter referred to as ' the receiving business

Corporation "), a converted commercial establishment gets the transferring

Business Corporation share in receiving the business corporation or increase

its contribution to the capital of the recipient Corporation.



(2) the acquisition price of shares in the recipient Corporation is the price

the transferred business establishment, as it was awarded for a non-monetary contribution

under a special legal regulation, in other cases, the price to be set

According to the legal rules relating to the valuation of assets.



(3) income (revenue) incurred in transferring the business Corporation in the

the transfer of the business establishment in connection with the valuation of the assets transferred

and debt for the purposes of the transfer of the business establishment to be included in the base

the tax.



(4) the beneficiary of a business corporation or a corporation

through its permanent establishment located in the territory of the Czech Republic

continues the depreciation that had begun transferring business corporations for

transferred to tangible and intangible assets that can be depreciated

under this Act; If the transferring business corporation a taxpayer,

that is a tax non-resident and the tangible assets and intangible assets

was not part of the permanent establishment in the territory of the Czech Republic, for the determination of

depreciation for the receiving Corporation shall apply mutatis mutandis the provisions of §

32 c.



(5) the Corporation or Beneficiary receiving a business corporation

through its permanent establishment located in the territory of the Czech Republic

It is entitled to



and) take over the reserves and provisions related to the respect of the business

the race, created by the transferring business corporations pursuant to rule

the rules relating to the creation of reserves and adjustments for conditions

that would pay for transferring the business corporation if the transfer

the business establishment has not taken place, and continue in their creation by

the law governing the creation of reserves and adjustments;

Yet if the transferring business corporation a taxpayer that is

the tax a non-resident and does not have a permanent establishment in the territory of the Czech Republic,

You can take the foreign items of a similar nature as reserves and

adjustments related to the respect of the business the race created by the

According to the legislation of another Member State, but

up to the amount provided for under the law governing the creation of

provisions and allowances for taxpayers who are tax

residents, and under the conditions laid down in this law, and to continue

their creation under the law governing the creation of reserves and

adjustments,



(b)) take the tax loss, or part of any tax losses, which

related to the respect of the commercial plant and has not yet been applied on a

item odčitatelná from the tax base of the transferring business corporations;

This tax loss can be claimed as a odčitatelnou from the ground up

the tax for the tax periods remaining in the five fiscal years

immediately following the tax period or the period for which it is

lodged tax return, in which the tax loss of the transferring

the business corporation tax charged under the terms of this Act;

unless the taxpayer, what part of the tax loss is related to the

the converted commercial plant, this part of the tax loss under the

the ratio of the value of the transferred assets is captured in the accounts of the transferring

a business corporation under the laws governing the accounting

immediately before the transfer less the debts converted during conversion

the business establishment and the values captured in the accounts for all assets

transferring a business corporation under the legislation governing the

accounting, less any debts of the transferring business corporation

immediately before the conversion; Yet if the transferring

Business Corporation a taxpayer that is a tax non-resident and does not have

a permanent establishment on the territory of the Czech Republic, you can take the tax loss,

transferring business corporation that was established in another Member State and

that has not been enforced in another Member State as a reduction

the tax base of the transferring business corporations or other business

the Corporation, however to the maximum amount that would have been a tax loss

established under this Act, if the transferring business corporation

was in the tax period or the period for which the tax is served

the award, in which the tax loss was established, the taxpayer, who is a tax

a resident,



(c)) take items deductible from the tax base related to

the converted commercial establishment to which the entitlement of the transferring business

Corporation pursuant to § 34 paragraph 1. 4 and 5, and that have not yet been applied

the transferring business corporations, under conditions that would apply for

transferring the business corporation if the transfer of the business establishment

did not take place; Yet if the transferring business corporation a taxpayer,

that is the tax a non-resident, and does not have a permanent establishment in the territory of the United

Republic, can only take foreign items of a similar nature

as the items deductible from the tax base, that have not yet been applied

abroad, however, to a maximum of the amount and under the conditions laid down in this

by law.



(6) the provisions of paragraphs 2, 3 and 5 shall apply, if the



transferring a business Corporation) and receiving business corporations are

taxpayers who are tax resident and have a form of joint stock

corporations, limited liability companies, European companies,

cooperatives or European cooperative society ^ 35 g),



(b)) the transferring business corporation is a business corporation that is


resident of another Member State of the European Union other than the United

States and of the recipient of a business corporation, it is the taxpayer that is

resident and has the form of a public limited liability company, a company with

limited liability companies, European companies, cooperatives or the European

cooperative society ^ 35 g), or



(c)) the transferring business corporation is a taxpayer, which is a tax

resident and takes the form of joint-stock companies, limited liability companies

limited, a European company or European cooperative, cooperative

the company ^ 35 g) or is a business corporation is a tax

a resident of another Member State of the European Union than the United States, and

receiving a business corporation is a business corporation is a tax

a resident of another Member State of the European Union than the United States and

the transferred assets and debts are part of the permanent establishment after the conversion

receiving a corporation located in the territory of the Czech Republic.



Section 23b



The exchange of shares



(1) the exchange of shares for the purposes of this Act, a process in which

one business Corporation (the "acquiring Corporation")

gets a stake in another business Corporation (hereinafter referred to as "the acquired business

Corporation ") to the extent that represents the majority of the voting rights

acquired the business of the Corporation, and by providing the shareholders acquired

business corporations for a stake in the acquired business corporation share in

acquiring the business corporation with an additional charge on the call.

A majority of the voting rights means more than 50% of all voting

rights. The acquisition of the shares in the acquired business Corporation made the acquiring

business corporations through a dealer in securities or

a person with a similar position in a foreign country shall be treated as one

transactions, and provided that it will take place within the six-month

period.



(2) an additional charge on the call, when shares Exchange means a payment

granted by the former owners of the shares in the acquired business corporation to

shares in the acquiring business Corporation in the exchange of shares, which may not

exceed 10% of the nominal value of all the shares in the acquiring business

Corporation, or if you cannot determine the nominal value of the shares in the acquiring

Business Corporation, 10% of the book value of all shares in the acquiring

the business corporation.



(3) the acquisition price of the shares in the acquiring business corporation is

a shareholder acquired a business corporation, the value of the stake in the acquired

the business Corporation for the purposes of this Act, at the time of the Exchange; in the same

way down the acquisition price of shares in the acquiring business

the Corporation, which is not included in the commercial property tax for the taxpayer

the income of natural persons.



(4) income (revenue) resulting from the partnership acquired the business Corporation of

because of the revaluation of the share in the acquired business corporation when the shares are transferred

during the exchange of the shares shall not be included in the tax base; This does not apply to

surcharge per call.



(5) the acquisition price of the shares in the acquired business Corporation in acquiring

Business Corporation provides as their fair value according to the legal

the rules governing the accounting.



(6) the provisions of paragraphs 3 to 5 shall apply, if the acquiring business

the Corporation also acquired business corporations are taxpayers who are

for tax purposes, and have the form of a public limited company, a company with

limited liability companies, European companies, cooperatives or the European

cooperative society ^ 35 g) or are business corporations that

are tax resident in another Member State of the European Union other than the United

Republic and a companion purchased a business corporation



and) is the taxpayer referred to in § 2 (2). 2 or in section 17(2). 3, or



(b) a taxpayer who is not) is resident, but held the stake in

acquired the business Corporation and holds a stake in the acquiring business corporation

through a permanent establishment situated in the territory of the Czech Republic.



section 23 c



Corporate mergers and divisions



(1) the merger of corporations for the purposes of this Act, the procedure

in which the



and all assets) of one or more business corporations, which ceases to exist and the

is dissolved without liquidation (hereinafter referred to as "the acquired Corporation"),

passes to the other existing business Corporation (hereinafter referred to as "the successor

existing business corporations "), whereby the partners of the company business

corporations generally enters into interest in acquiring an existing business

Corporation with an additional charge on the call,



(b)) two or more of all assets of the insolvent business corporations

passes to the newly created the business corporation, which the company

business corporations have set up (the "successor-based business

Corporation "), the shareholders of insolvent trading corporations

will take a stake in the acquiring based business corporation with any

an additional charge on the call,



(c) the assets of the company being acquired) any business of the Corporation shall be transferred to another

Business Corporation, which is the sole shareholder of the acquired business

Corporation (the "acquiring Corporation, which is the only

Companion ").



(2) the Division of a corporation for the purposes of this Act, the

the procedure, in which



and all assets and debts) of the acquired Corporation is transferred to the 2

or more existing or newly established business corporations (hereinafter

"acquiring a business Corporation in the Division"), the companions

the acquired business corporations generally will take a stake in the recipient

commercial corporations in the distribution of any supplement paid on

call, or



(b) set aside the portion of the property of a business) a corporation that does not arise (hereinafter referred to as

"divided business corporations"), is transferred to one or more

recipient business corporations in the distribution, and companions

distributed business corporations generally will take a stake in the acquiring

the business Corporation in the Division or succession of business

the Division of corporations, with an additional charge on the call.



(3) for the merger of business corporations and the distribution of business corporations, the

consider also the conversion of a business corporation under the law

governing the conversion of commercial companies and cooperatives while converting

the assets of the partnership is considered to be a merger of business corporations only

are subject to the conditions referred to in paragraph 1 (b). (c)).



(4) income (revenue) of the acquiring Corporation, an existing business

acquiring based business corporation, the acquiring business

the Corporation, which is the sole partner or the acquiring business

corporations in the distribution of business corporation resulting from the revaluation

property and debts for the purposes of the merger or Division of the business corporations

business corporations are not included in the tax base.



(5) income (revenues) a shareholder of the company or the distributed business

the Corporation incurred due to the revaluation of assets and debts for the purpose of merger

business corporations or a division of a corporation are not included in

the tax base; This does not apply to the supplement to call; the provisions of the

This paragraph will apply unless the company or business being divided

corporations as well as acquiring an existing business corporation, the successor

based business corporation, the successor Corporation, which is

the only companion or acquiring a business corporation when you split

are tax residents of the United States who have a form of joint stock

corporations, limited liability companies, European companies,

cooperatives or European cooperative society, or are the trademarks

corporations that are resident in another Member State

The European Union than the United States, and a partner of the company or

distributed business corporation



and) is the taxpayer referred to in § 2 (2). 2 or in section 17(2). 3, or



(b) a taxpayer who is not) is resident, but holds share in

distributed by the business corporation or holding a stake in the acquired business

Corporation and holds a stake in the acquiring an existing business corporation,

acquiring based business corporation, the acquiring business

the Corporation, which is the sole partner or the acquiring business

When you split the Corporation through a permanent establishment located on the

the territory of the Czech Republic.



(6) the acquisition price of the shares in the acquiring an existing business corporation,

acquiring based business corporation, the acquiring business

the Corporation, which is the sole partner or the acquiring business

When you split the Corporation acquired in a merger or business corporations

the Division of a business corporation is a shareholder of the company or

distributed by business corporations, the value of the shares in the company

or distributed by the business Corporation for the purposes of this Act on the date of

the previous balance sheet date prior to the reference date of the merger or the Division.

The acquisition price of the share at a shareholder of the company business Corporation in the

the distribution or distributed by a corporation shall be distributed on the acquisition

the price of the share on the distributed business Corporation and on the acquisition of the share price

in the acquiring business corporation when you split or on the acquisition price

shares in the successor corporations when the Division on the basis of

economically organisms criteria. In the same way down


the acquisition price of the shares in the acquiring an existing business corporation,

acquiring based business corporation, the acquiring business

the Corporation, which is the sole partner or the acquiring business

the Corporation when you split that is not included in the company's assets for the

taxpayer income tax natural persons.



(7) the acquiring an existing business corporation, the successor based

Business Corporation, the successor Corporation, which is the only

Companion or acquiring a business corporation when you split or

acquiring an existing business, the acquiring Corporation founded

Business Corporation, the successor Corporation, which is the only

Companion or acquiring a business corporation when you split

through its permanent establishment located in the territory of the Czech Republic

continues the depreciation that had begun being acquired or allocated by business

corporations in tangible fixed assets and intangible assets, which switched in

as a result of the merger or Division of the business corporation business corporations, and

that can be depreciated pursuant to this Act. If the company being acquired or

earnings of a business corporation a taxpayer, which is a tax

a non-resident and the tangible assets and intangible assets was not part of the

a permanent establishment on the territory of the Czech Republic, for the determination of depreciation for

successor Corporation shall apply mutatis mutandis the provisions of § 32 c.



(8) the acquiring an existing business corporation, the successor based

Business Corporation, the successor Corporation, which is the only

Companion or acquiring a business corporation when you split or

acquiring an existing business, the acquiring Corporation founded

Business Corporation, the successor Corporation, which is the only

Companion or acquiring a business corporation when you split

through its permanent establishment located in the territory of the Czech Republic,

It is entitled to



and) take over the reserves and provisions created by the company or

circulated to business corporations under the law governing the

the creation of reserves and adjustments for conditions that would apply for

the company being acquired or allocated by the business corporation if the merger

business corporations or the Division of a corporation were not, and

continue their creation under the law governing the creation of

provisions and adjustments; Yet if the company being acquired or split.

Business Corporation a taxpayer that is a tax non-resident and does not have

a permanent establishment on the territory of the Czech Republic, you can take a foreign

items of a similar nature as reserves and provisions related

with the converted assets and debts created under applicable legal

legislation of another Member State, but not exceeding the amount determined

under the law governing the creation of reserves and adjustments

for taxpayers who are tax resident, subject to the conditions

provided for in this law, and to continue their formation by legal

the rules relating to the creation of reserves and adjustments,



(b)) to take any tax loss that has not been applied as

item odčitatelná from the tax base of the company being divided or

business corporations; Since being acquired, or distributed by a business corporation

You can only take part of its tax losses to the extent determined by the

economically organisms criteria; the provisions of § 38na is not

prejudice; This tax loss can be claimed as an item from the odčitatelnou

the taxable amount in tax periods remaining in 5 tax

the period immediately following the tax period or the period for

which is treated with a tax return, for which the tax loss company

or distributed by the corporation tax charged under the conditions laid down in this

the law; It is a company or a corporation to be

the taxpayer, who is a tax non-resident and does not have a permanent establishment in the

the territory of the Czech Republic, you can take the tax loss, which was established

of the company or of the business Corporation in another Member State and

that has not been enforced in another Member State as a reduction

the tax base being acquired, distributed or another corporation,

However to the maximum amount, as it was determined according to the tax loss

of this Act, if a company or a corporation to be

was in the tax year, or the year for which the tax is served

the award, in which the tax loss was established, the taxpayer, who is a tax

a resident,



(c)) take items deductible from the tax base on which the entitlement

the company being acquired or distributed by the business corporation under section 34 para. 4 and 5, and

that have not been redeemed by the company or business being divided

corporations under the conditions which would apply to the company or

circulated to the business corporation if the mergers business corporations

or the Division of a corporation were not; Since being acquired, or

distributed business corporation can only take items deductible from

the tax base on which the entitlement being acquired or distributed business

the Corporation, and which have not yet been circulated to company or business

corporations, and only to the extent determined by the economically

organisms criteria; Yet if the company being acquired or split.

Business Corporation a taxpayer that is a tax non-resident and does not have

a permanent establishment on the territory of the United States, you can only take

Foreign items of a similar nature as the items deductible from

the tax base, that have not been applied overseas, but no more than

to the amount and under the conditions laid down in this law.



(9) the provisions of paragraphs 4, 5, 6 and 8 shall apply, if the



and a business corporation, the company being acquired) earnings of a business Corporation and

acquiring an existing business, the acquiring Corporation founded

Business Corporation, the successor Corporation, which is the only

Companion or acquiring a business Corporation in the Division are

taxpayers who are tax resident and have a form of joint stock

corporations, limited liability companies, European companies,

cooperatives or European cooperative society ^ 35 g), or



(b)) of the company business corporation or a corporation is being divided

business corporations, which is resident in another Member State

The European Union than the United States, and acquiring an existing business

Corporation, the successor based business corporation, the successor

Business Corporation, which is the sole partner or the acquiring

business corporations in the distribution is a taxpayer, which is a tax

resident and takes the form of joint-stock companies, limited liability companies

limited, a European company or European cooperative, cooperative

the company ^ 35 g), or



(c) the company being acquired) business corporation or a corporation is being divided

tax-resident in the Czech Republic and has the form of a public limited company,

company with limited liability, European companies, cooperatives or

European cooperative society or business corporations, which is

resident of another Member State of the European Union other than the United

Republic, and acquiring an existing business corporation, the successor

based business corporation, the successor Corporation, which is

the only companion or acquiring a business corporation when you split

is a business corporation that is resident in another Member

State of the European Union than the United States, and if fortune, which passed from the

the acquired business corporation or distributed business corporations on the

acquiring based business corporation, the acquiring business

the Corporation, which is the sole partner or the acquiring business

the Corporation when the Division as a result of the merger of business corporations or

the Division of a business corporation, it is part of the permanent establishment of the recipient

the existing commercial corporation, successor based business corporation

acquiring a business corporation, which is the sole shareholder, or

acquiring a business corporation when the Division stationed on the territory of the United

of the Republic.



Section 23d



(1) a taxpayer who meets the conditions set out in § 23a, 23b, 23 c or section

be notified prior to the transfer of the business establishment, before replacing the shares on or before the

merger or Division of your local business corporations

the tax authorities that it will proceed in accordance with § 23a, 23b, or section 23 c.



(2) the provisions of § 23a para. 2 and 5 (b). (b)), and (c)), Section 23b para. 5 and section 23 c

paragraph. 8 (a). (b)), and (c)) cannot be used if the main reason or one of the

the main reasons for the transfer of the business establishment, the exchange of shares, merger

business corporations or the Division of a business corporation is a reduction or

the avoidance of tax obligations, in particular if it is obvious that for the transfer of

the business establishment, the exchange of shares, merger or business corporations

There are no proper distribution of business corporation economic reasons as

restructuring or improving the efficiency of business activity

corporations that the transfer of the business establishment, the exchange of shares, merger

business corporations or a division of a business corporation.



(3) If during the conversion of the business establishment receiving the business corporations

in a merger or business corporations or the Division of a business corporation


the acquired business corporations or corporations being divided,

acquiring an existing business, the acquiring corporations based

business corporations, the acquiring business corporations, which is the only

Companion or acquiring business corporations in the distribution

Business Corporation, which for more than 12 months preceding the

the transfer of the business establishment or date of a merger or a Division

really did not work, it is considered that the absence of proper

economic reasons for the operation, unless one of the

the taxpayer otherwise.



(4) converts the transferring business corporation share in receiving

Business Corporation, which acquired for the commercial establishment, or

the corresponding increase in the share of its stake in the share capital

receiving a business corporation, which she won for the transferred business

the race, in less than 1 year after the transfer of the business establishment, the provisions

§ 23a para. 2 shall not apply.



(5) converts the acquiring business corporation's share in the acquired business

the Corporation, which she won when exchanging shares in less than 1 year after the

the exchange of shares, the provisions of Section 23b of paragraph 1. 5 shall not apply.



(6) failure to comply with the conditions laid down in § 23a-23 c, the taxable amount

determined using Section 23a, 23 c to be treated as a failure to meet tax

obligations of the taxpayer.



Expenditure (costs) incurred in achieving and sustaining revenue, ensuring



section 24



the title launched



(1) expenditure (costs) incurred to provide and maintain,

taxable income to determine the taxable amount shall be deducted in the amount of

proven and in the amount established by this Act and the Special

legislation. ^ 5) in spending to reach, ensuring and maintaining the income cannot be

apply expenses that have already been in earlier tax periods in

expenditure on the reach, ensuring and maintaining income realized. If

the taxpayer will be charged in accordance with the specific legislation ^ 20) some

accounting operations, assess the cost of kompenzovaně, whose eligibility

the amount of revenue is limited to the associated with them, as if they were

separately the costs and revenues.



(2) expenses (costs) in accordance with paragraph 1 are also



a) depreciation (§ 26 to 33),



b) net book value of tangible assets (section 29 (2)), except where indicated

in subparagraph (c)) and section 25 of the



1. production units, permanent crops and animals referred to in annex 1 to the

This Act, when you retire,



2. sold or destroyed tangible property that can be used by

This Act be depreciated; in the case of settlement of the tangible assets during the

the right to the proceeds by analogy,



3. tangible assets passed compulsory free of charge in accordance with other legal

regulations, less subsidies received on its acquisition.



A partial sale or disposal of tangible assets is a cost

proportion of the net price. Net price or part of it cannot be

apply in the case where the construction work (House, building, structure)

destroyed completely or in part in connection with the construction of the new

the construction of the work or its technical assessment. Similarly, this

the provisions apply to the net cost of tangible fixed assets and intangible

depreciable property only in accordance with the legislation governing

accounts, whose financial depreciation is an expense by the letter v),



c) net book value of tangible assets (section 29 (2)) rejected

as a result of damage only to the amount of refunds except as specified in subparagraph (a) l).

Similarly, this provision applies to the net price of the tangible

depreciable assets and intangible assets only under the Special

the legislation, whose financial ^ 20) depreciation is an expense (cargo)

by the letter v),



d) Member post



1. a legal person if the obligation arises from the specific membership

legislation,



2. a legal person for which membership is a prerequisite for the operation of

business or undertake an activity,



3. pay by the employer for employees in the case when membership

the employee is a condition precedent to the operation of the business or the performance of

activity of the employer,



4. the employers ' organization, or



5. the Economic Chamber of the Czech Republic and agricultural Chamber of the Czech Republic,



(e) the insurance paid for by the taxpayer), are linked to the tv that is

subject to taxes and is not exempt, and the insurance paid for by the

the employer of the insurance undertaking for the insurance of the risk of paying compensation for wages,

salary or remuneration or a reduced salary (a reduction in remuneration) for the period of temporary

incapacity benefit (the sandbox) according to a special legal

prescription ^ 47a),



f) social security contributions and contribution to State policy

employment and health insurance premiums paid by

employer in accordance with special legislation ^ 21). This insurance premiums and

contribution for taxpayers, who are the accounting, expense

(cargo), only if they have been paid, and by the end of the month

following the end of the tax period or part thereof. If there is a

the tax entity shall be obliged to submit under this Act, or the Special

legislation a tax return during the tax period, are

This insurance and contribution expenditures (cargo) only if

paid by the deadline for the submission of the tax return. This insurance premiums and

the contribution paid after that date are cost (cargo)

the tax year in which they were paid, however, if already

did not affect the tax base in earlier tax periods. Similarly, it

applies to the legal successor of the taxpayer to the defunct without making

liquidation, if this insurance and contribution will pay for the taxpayer

the defunct without carrying out the liquidation,



g) expenditure (cost) for the operation of its own device for the protection of the

in accordance with special regulations,



h) performance in the form of



1. the rent according to the laws on accounting, with

exception rents referred to in § 25 para. 1 (b). for); for tenancy

the business establishment is only part of the cost of rents, which exceeds the

the accounting depreciation,



2. remuneration in the financial leasing of tangible assets that can be used by

the Act, in the amount of depreciation and the conditions referred to in paragraph 4; While at the

taxpayers, who lead the tax records, this remuneration expense only

proportionally attributable of the agreed period of the relevant accounting

period,



3. remuneration in the financial leasing of movable tangible property for which

the entry price shall not exceed the amount provided for in § 26 para. 2 (a). and).



The fees under points 2 and 3 is the amount paid by the purchaser

postupiteli equal to the difference between the payment for financial leasing, which

has been paid and the assignor in payment for financial leasing, which is

the transferee expense (cargo) according to § 24 para. 6 when the assignment

the contract of financial leasing tangible property,



ch) the tax on immovable property and a tax on the acquisition of immovable property, if they have been

paid, and even in the case of payment of the guarantor, other taxes and

fees except as provided in section 25. Income tax and gift tax

paid abroad is for the taxpayer referred to in § 2 (2). 2, and in section 17

paragraph. 3 expenditure (cargo) only on income that is included in the base

taxes, or to a separate tax base, and only to the extent

which was not offset against the tax liability in the territory of the country under section 38f.

This expenditure (goods) shall be applied in the tax period or the period for

which is treated with a tax return, following the tax period,

or the year for which the tax return is concerned

foreign tax which was not offset against the tax liability in the territory of the



I) reserves and provisions, whose method of making and the amount of tax

the law provides for special purposes ^ 22a) and paragraph 9 for cases where

the claim was acquired by conversion of ^ 131) with the exception of provisions created

taxpayers in connection with the achievement of income accruing to them under section

10,



j) expenditure (cost) of the working and social conditions, health care and

the increased scope of the rest time of employees incurred on



1. health and safety at work and public health facilities

workplaces, expenses (costs) for the acquisition of protection drinks can be applied

to the extent provided for by specific legislation ^ 122),



2. occupational health services provided by the provider of such services in

the scope of the specific provisions ^ 23) and health nehrazeném

the insurance company, the medical examinations and medical examinations provided for

the specific provisions,



3. in operating its own educational establishments or expenditure (costs) associated

with the professional development of employees under other legislation ^ 132) and

retraining employees under other legislation governing

employment ^ 133) if it relates to the subject of activity of the employer,



4. operation of the catering facilities, in addition to the food value, or

contributions to the food provided through other agencies and

provided by up to 55% of the price of one meal per shift ^ 110),

a maximum of 70% of the subsistence allowance as defined in paragraph 6 for the employee

paragraph. 7 (b). and duration of the Mission) in 5 to 12 hours. Post on


meals can be claimed as an expenditure (cost) if the presence of the

employees in work during the shift lasts at least 3 hours.

Allowances can be claimed as an expenditure (cost) to the next one

food for employees if the length of his shifts in the aggregate with a mandatory

a break in the work that the employer is obliged to provide

employees under special legislation ^ 110a), will be longer than 11

hours. The contribution cannot be applied to catering for employees, which in

during the shift the entitlement to subsistence allowance under a special legal

prescription ^ 23b). For eating in your own eating devices

the meals delivered in its own local eateries

through other subjects,



5. the rights of workers arising from the collective agreement, internal

Regulation of the employer, work or other agreement, if this or

a special law provides otherwise, the



k) expenditure (costs) to the mission, including expenditure (costs) to the

working way of cooperating persons (section 13) and members of the public

corporations and limited liability partnerships, the General partners and

a maximum of EUR according to special regulations, ^ 5) if it is not further

unless otherwise specified,



1. the accommodation, transport mass means of transport, on

fuel consumed by road motor vehicle included in

the commercial assets of the taxpayer, the photos on the financial leasing or in

lease (except as provided in section 4) and the necessary expenses associated with

the way of working in proven,



2. increased food costs (subsistence) ^ 5b) on domestic work

the go longer than 12 hours in a calendar day, foreign subsistence and

pocket money in foreign business trips for taxpayers with income

under section 7, and it's up to the amount of compensation as defined in section for employees

6 (1). 7 (b). a). Regular workplace for taxpayers with income

According to § 7 shall also mean the head office or place of performance of other entrepreneurs

activity from which stems from a separate intake activities,



3. on the private road transport vehicle not included in the

the assets of the taxpayer in the amount of rates of basic compensation,

up to a maximum rate for the employee's basic compensation as defined in § 6

paragraph. 7 (b). and), and reimbursement of expenses for the consumed fuel. ^ 5)

private road transport vehicle, which is not included in the

the assets of the taxpayer, but in the commercial assets of the taxpayer

included was, or has been the subject of financial leasing for the taxpayer, and

remuneration for financial leasing apply (apply) as an expenditure on the

reach, ensuring and maintaining the revenue, and for the road transport vehicle

used on the basis of the contract of loan, or contract for the výprose of

refunds of expenditure for consumed fuel. For the determination of expenses for

the consumed fuel you can use prices set by a special legal

Regulation issued for the purposes of the provision of travel expenses for employees

employment relationship ^ 5 c), which is effective at the time of the trip. It shall apply to

higher prices, a taxpayer is required to demonstrate evidence of their it purchase. U

trucks and buses will be used for the basic compensation rate

passenger road motor vehicle, up to a maximum rate of base

compensation, as defined for the employee in the section 6 (1). 7 (b). and)



4. transport road transport vehicle included in the commercial

the assets of the taxpayer, the photos you take on a financial lease or hire in

proven amount and by the amount of the refund of expenses for fuel consumed

mass ^ 5) for foreign missions, in which expenses (costs)

fuel cannot be proven, using domestic prices

fuel force at the time of use of the vehicle,



l) damage resulting from natural disasters or damages caused by

confirmation of the police by an unknown offender or as increased expenses in the

the measures provided for by specific provisions,



m) expenditure (costs) on fire protection, security ^ 24)



n) expenses (costs) associated with the conservation of the production capability for

immunity of the security of the State,



about) for taxpayers, who are the tax records, unit cost ^ 20) for

Receivables acquired through assignment, and only up to the amount of revenue arising from

their reimbursement by the debtor or the assignee when subsequent

referral,



p) expenditure (costs), to which the taxpayer is required to pay under

special legislation,



r) value of the securities when selling captured in the accounts in accordance

the special legislation ^ 20) on the date of its sale, with the exception of

referred to in subparagraphs (a) w)) and with the exception of the security, which is

income from his transfer were exempt under § 19 para. 1 (b). from) or by

§ 19 para. 9,



with) for the taxpayer, who leads accounting



1. the nominal value of the claim in its referral, to the amount of

income from the assignment,



2. the purchase price ^ 20) for receivables acquired through assignment, up to the amount

income from the payment of the debtor or the assignee when it

subsequent referral.



The revenue referred to in paragraphs 1 and 2 may be increased by created a corrective entry

or reserve (part of it) by a special Act) and ^ 22a claims

transferred before maturity on discount attributable to the remaining

time to maturity. The amount of the discount shall be assessed according to the interest rate

involved in the provision of financial resources with an equivalent period

maturity.



t) to the amount of income from the sale of each asset



1. the entry price of the tangible assets of the excluded from the depreciation,



2. the entry price of the tangible assets accounted for publicly beneficial

the taxpayer, if the assets were used for the activities of the

which achieved income are not subject to income tax,



3. the purchase price, your own cost or reproduction cost

intangible assets determined in accordance with the legal rules relating to the

accounts, whose financial depreciation is not expenditure (cargo) in accordance with point (a)

in),



4. part of the value of the investment during its sale-induced, which is not

included in the entry price of the tangible assets,



5. the purchase price of the land, with the exception of construction, which is a part of it,

for the taxpayer natural person



TA) for a business corporation price acquired a member that is

a natural person, who had no land included in trading assets, and

deposit made within 5 years of the acquisition of land; the price of land is

means the



1. the purchase price, which was found by a member of the Corporation,

If it has acquired for valuable consideration,



2. the price according to the legal rules relating to the valuation of assets on the date of

the acquisition of a plot of a member of the Corporation, if it is acquired free of charge,



TB) net book value of the technical evaluation of the tenant when depreciable

termination of the lease or withdrawal of consent the owner with the depreciation policy to

amount of the refund of expenditure (costs) incurred in this technical

appreciation,



u) income tax paid by the payer of the income for the taxpayer

referred to in section 10, paragraph 1. 1 (b). (h)), and ch), for which it is applying the Special

tax rate (section 36), if win or non performance, price and

road tax paid by one of the spouses, which is registered as the holder of the

in the certificate of title of the motor vehicle while the vehicle is in use

for the operation, which follows a separate activity, income from

the spouses, who, as the holder of the certificate of title, and is not written

road tax paid by public companies for business partners

a public company or limited company

General Partner, who for business trips using their own vehicle tax

from the acquisition of immovable property paid the second spouse in the sale

real estate property, which was in the joint property of spouses,



in) accounting ^ 20) except as specified in § 25 para. 1 (b). Zg), and

It's only for



1. tangible property, ^ 20) that is not defined for the purposes of the act as

tangible assets (§ 26 para. 2 and 3); with this asset of the acquired

contribution of a member of a corporation resident in the territory of the United

the Republic, which was at the same time for a natural person included in the commercial

assets and for legal persons in its assets, acquired the village,

If this property was owned by the municipality and was included in its

the property, acquired by conversion of ^ 131), are accounting depreciation expense (cargo)

to the extent of net prices registered in the 20 ^) on the date of deposit of the depositor

or the company being acquired or distributed business corporation at the date of

preceding the effective date of the conversion without the influence of the fair

the value ^ 20),



2. intangible assets ^ 20), which is not depreciable, pursuant to this Act (§

32a), provided that the taxpayer was acquired for valuable consideration or in their own

the overhead for the purpose of trading with him or has been acquired by contribution, conversion or

free of charge. For intangible assets acquired are accounting depreciation

expenditure (cargo) only in the case that this was the intangible

assets to a member of a business corporation residing or established in the territory of

The United States acquired for valuable consideration and at the same time was a natural person included in the

the company's assets, and for legal persons in its property; While in the aggregate

You can apply the accounting depreciations for the transferee to the extent of the residual price ^ 20)

proven by the depositor at the date of its deposit. For intangible assets


acquired from the conversion are depreciation expense (cargo) for acquiring

the business of the Corporation to the extent of net prices registered at 20) ^ ^

the company being acquired or distributed business corporations on the day preceding

the record date for the conversion without the influence of fair value measurement, ^ 20) and under the

the conditions that allow for the application of this depreciation of intangible assets in the

the company being acquired or distributed business corporations pursuant to this provision.

For intangible assets) of the embedded ^ 20 the taxpayer referred to in § 2 (2). 3 and

§ 17 para. 4 can be applied for by the transferee in the aggregate financial depreciation as

expenditure (costs) only up to the amount of the remuneration established by the depositor. This

provision shall not apply to the positive or negative difference between the valuation

the business establishment, the increase in particular the purchase, deposit or valuation of assets

and debt in the context of transformation of business corporations, and a summary of its

individually revalued asset less the debts taken over

(goodwill)



w) acquisition price of shares that is not valued in accordance with a special

^ law 20) at fair value, the acquisition price of the share on the

limited liability company or limited partnership, or

the team, and that's only to the amount of revenue from the sale of the shares or of the

market share,



x) a lump sum paid by the employer under section 6 (1) employees.

8,



s) for taxpayers who are the accounting, the nominal value of the claim

or purchase price receivables acquired by subrogation, contribution and during

the conversion of business corporations, ^ 131) provided that this can be

claim to apply the provisions referred to in subparagraph (i)) or is a

the claim, which could not form a corrective entry by legal

the rules relating to the creation of reserves and adjustments for findings

the tax base from income only because of her maturity less

than 18 months and for debts acquired by subrogation in the case that

This is a claim with nominal value at the time of greater than

200 EUR in respect of which arbitration has not been started, the

the management or administrative proceedings against the debtor,



1. where the Court has cancelled the audition ^ 26i) because the debtor's property is completely

inadequate, and the claim was signed by the taxpayer, the insolvency

the Court and should be settled out of the estate



2. who is bankrupt or whose decline threatens ^ based on 26i) results

insolvency proceedings,



3. who died, and the claim could not be met, or the recovery of the

dědice debtor,



4. that was a legal person and without legal successor has been extinguished and the creditor

not with the original debtor associated person (§ 23 (7)),



5. on whose property to which the claim attaches, is applied

the public outcry, ^ 26j) on the basis of the results of the auction,



6. the property to which the claim attaches, is affected by the

^ executions 26 k) on the basis of the results of the implementation of this execution.



Similarly, this applies to the claim or part thereof, up to the amount of the covered

using reserves or provisions created under a special

law, ^ 22a) or which was established pursuant to Act No. 498/1990 Coll., on

the conversion of foreign exchange assets and liabilities in foreign receivables and

commitment of organizations in connection with the kursovými measures. The remaining

part of the claim against the debtor is established or domiciled abroad,

that was the subject of a recalculation pursuant to Act No. 498/1990 Coll., was established to

the end of 1990, and for which the due date occurred before the end of 1994,

reduced by the write-off of accounts receivable, the claimed ^ 22b) can be claimed as an expenditure

(cargo) to achieve and maintain the revenue assurance, either in a lump sum, or

gradually, with the exception of claims which have been acquired by subrogation or

deposit.



The remaining part of the claim against the debtor is located or resident in

abroad, that has not been the subject of a recalculation pursuant to Act No. 498/1990

Coll., or was not subject to the provisions of this paragraph, but subject to the

export financing scheme in the context of the completion of claims on government loans

According to annex 2 of the resolution Government of the Czech and Slovak Federal

No. 192/1991 can be claimed as an expenditure (cost) to achieve,

securing and maintaining the income either in one lump sum or gradually, with the exception of

the claims, which were acquired by subrogation or deposit. This provision

shall not apply, if the book value of accounts receivable or unit cost

Receivables acquired through assignment has already been debited to the debit of the result

management. For taxpayers, who switched from keeping tax records on

accounting, proceed by analogy,



from) the assets, with the exception of tangible fixed assets in accordance with § 26 para. 2,

provided services and supplies if they are issued as implementation of restitution

claims or shares on the transformation of cooperatives in accordance with

Special regulations, ^ 2) share of the settlement on a property cooperatives or

in the event of liquidation, the liquidation team and used to

business. For the determination of the taxable amount, expenditure in value shall be applied in

that the assets or stock of released or services are provided,



for) compensation for releasing an apartment or unit that does not include the non-residential

space other than the garage, cellar or room, provided by its owner,

If it starts to be an owner within 2 years of release used for activity

from which follows receipt of separate activities, or rent and will be as follows

used for at least 2 years; for a breach of conditions is not considered

the sale of the unit,



zb) expenditure (costs) to the completed superstructure, building, and construction

editing, reconstruction and modernization of individual assets, which are not

technical evaluation pursuant to § 33 para. 1,



ZC) expenditure (costs), which are expenditures (costs) to achieve,

to ensure and maintain the revenue and the taxpayer in whole or part are intended

to transfer to another person or that person is required to pay to the

the basis of the commitment or other legislation, and only up to the amount of income

(income) from this transfer or prescription reimbursement, provided that these

income (proceeds) influenced the result in the same tax

period or in the preceding tax periods; Similarly, progress

payers of income tax of physical persons, who do not complete accounting,



ZD) expenditure (costs) for acquisition cards, whose ownership is based

discounts from the prices of goods and services related to the subject of activity

the taxpayer, or is associated with the advertisement of its activities, in

individuals with incomes under section 7 and the taxpayers referred to in section 17.

If the cards are applicable also for personal use by the taxpayer.

other persons or for the provision of discounts on expenses (costs) referred to in §

25, can be redeemed for expenses (costs) to the acquisition card only at half

the amount,



the unit cost of a bill of Exchange) in the sale, which is charged by

special legal regulation ^ 20) as a quote, captured in the

accounting in accordance with special legislation ^ 20) on the date of

sales, and only up to the amount of revenue from its sales,



ZF) expenditure (costs) incurred after 1. January 1997 on the restoration

a work of art, and only up to the amount of income from the sale, less

the unit cost of this work of art,



Zg) expenditure (costs) incurred as a result of provably

disposal of stocks of materials, goods, work in progress, semi-finished and

finished products; for drugs, pharmaceuticals or food products only, if

It is not according to the specific legislation placing further into circulation ^ 128). To

proof of disposal is the taxpayer required to draw up the Protocol, stating the

the reasons for liquidation, way, time and place of carrying out the liquidation, specification

the subjects of the liquidation and way of loading the zlikvidovanými objects and

workers shall be responsible for carrying out the liquidation,



zh) reimbursement of travel expenses up to the amount provided for specific legal

^ 5 regulation),



Zi) contractual fines, interest on late payments, late fees, penalties and

other sanctions of the law, only if they have been paid; and further

interest on leases and interest on loans, where the lender is the taxpayer

referred to in paragraph 2, which does not keep accounts only if they have been paid,



zj), the entry price of a labeling device for compulsory labelling of alcohol by

a special legal regulation, if the manufacturer or importer of alcohol

unless the labelling equipment depreciation according to § 26 to 33,



ZK) civil protection expenditure incurred with the consent or at the direction

crisis management authority,



ZL) expenditure (costs) paid by the tangible assets which, pursuant to

special legal regulation ^ 20) forms part of the valuation of tangible

the property which is the subject of the lease, if in the aggregate with

the agreed purchase price in the contract shall not exceed the amount for moveable property

specified in § 26 para. 3 (b). (c)),



change) to the State budget from the performance of the statutory share of the

the employment of people with disabilities, according to a special legal

prescription ^ 80)



Zn) investments in intangible assets ^ 20) or its technical

appreciation for taxpayers with income under section 7 or section 9, if you do not keep

accounting,



zo) expenditure (costs) incurred by the taxpayer with income under section 7 of the

the payment of the reimbursement for the tests verifying the results of the further education according to

the law on validation and recognition of the results of the further education ^ 82a)


is related to its activities, from which the revenue shall come from the separate activities,

but not more than $ 10,000. For the taxpayer, who is a person with

disabilities, for the tax period may be deducted up to 13 000 CZK, and the

the taxpayer, who is a person with disabilities, heavier and 15 000

CZK,



ZP) expenditure (costs) incurred in the framework of the assistance provided in the form of

non-monetary benefit in connection with the Elimination of the consequences of natural

disasters that have occurred in the territory of a Member State of the European Union or

State of the formation of the European economic area. These expenses (costs)

You cannot apply at the same time as part of the nezdanitelnou pursuant to § 15 para. 1 or

tax base reducing item pursuant to section 20 (2). 8,



ZR) for public benefit taxpayers expenditure (costs) to the creation of the Fund

cultural and social needs under special legislation ^ 6a) and

for taxpayers who are a public college or public

research institution under a special legal regulation, expenditure

(cost) on the creation of the Social Fund, up to a maximum of 1% of the total

bases for employee social security contributions and

contribution to the State employment policy for the tax period in which the

You can pay the employee to apply as the expenditure linked to the achievement,

ensuring and maintaining taxable income; for taxpayers who are

a public university or public research institutions, whether or not expenditure

(cost) on the creation of the Fund purpose funds taxpayers,

who are the public high school, whether or not expenditure (costs) to the creation of

enterprise resource pool, and the taxpayers, who are high school

expenditure (costs) to the creation of a Scholarship Fund,



WS) costs of execution under a special legal regulation ^ 26 k) paid

the creditor,



ZT) flat-rate expenditure on transport road transport vehicle (3d) ^ ^

"flat-rate expenditure on transport"), if the expenditure has not been applied to transport

road transport vehicle by the letter k) of this paragraph, in the amount of

5 000 CZK on one road motor vehicle for every full calendar

month of the tax period or the period for which the tax is served

the award, in which the taxpayer used the appropriate road transport

the vehicle to achieve, or maintain taxable income and

at the same time this road motor vehicle did not leave, even after the part of the

the calendar months for the use of another person. For abandonment

road motor vehicle for the use of another person is not considered

the implementation of the mission road transport vehicle cooperating

a person or an employee of that road transport vehicle does not take even

for private purposes. If the taxpayer some motorized road

vehicle where it applies a flat-rate expenditure on transport, the only part of the

achieve, reinsurance and maintaining taxable income can be on such a

road motor vehicle is only part of the flat-rate expenditure on

transportation provided for according to the previous sentence, amounting to 80% of this amount (

"a fractional factorial design flat-rate expenditure on transport"). If the taxpayer for a

the vehicle shall be applied in accordance with the previous sentence a fractional factorial design flat-rate expenditure on

transport, then for the purposes of this Act, other vehicles

which the taxpayer in accordance with this provision will apply a flat-rate expenses

on transport, used exclusively to achieve, ensuring and maintaining taxable

income. For the purposes of this Act, it is considered that the taxpayer used

road motor vehicle, for which it applies a flat-rate expenditure on

transport, exclusively in order to achieve, or maintain taxable assurance

income, if so declared, unless it is proved otherwise. Flat-rate expenditure on

transport may apply a maximum of 3 custom road motor vehicles

included or not included in the assets or hire a

the tax period or the period for which the tax return is served. In

during the reporting period, you cannot change the way application of flat-rate

expenditure on transport on the way to the application of the expenditure referred to in point (a)), and vice versa.

In the month of acquisition or disposal of road motor vehicles can be

apply flat-rate proportion of the expenditure on transport. Where to

reach, ensuring and maintaining the income of road motor vehicle, that

It is in the common property of the spouses or in joint ownership, more

taxpayers, in the aggregate they can apply the flat-rate cost to transport a maximum of

5 000 CZK. Flat-rate expenditure on transport cannot exercise benefits the public

taxpayers except taxpayers who are public high school

public research institutions, the provider of health care services, which

has permission to provide health services under the law governing

health services, public benefit companies or by the Institute,



zu) incentive contribution made by pupils on the basis of the contractual relationship

or a student is drawing up for the taxpayer to exercise a profession,

up to 5 000 CZK per month, in the case of a student's high school up to 10

000 CZK per month; incentive contribution for the purposes of this Act, the

Scholarship allowance, meals, accommodation, education in

education establishments related to their future profession, fare

in public transport to a place of learning and acquisition

personal protective equipment and tools provided by the beyond

special legislation,



ZV) the nominal value of the claim, or part of the debt of the credit

insured with an insurer established in the territory of a Member State of the European

the Union, which never entered in the basis for the calculation of the limit of creation

Bank adjustments under other legislation, and to the ^ 22a)

the Bank ^ 109) never did not create a corrective entry pursuant to other legal

^ Regulation 22a), to the amount of premiums received for performance; receivable from

the loan is for the purposes of this provision, a receivable in respect of



1. the principal and interest on the loan provided by the Bank,



2. implementation of the bank guarantee provided by the Bank for non-bank

the body,



ZW) expenditure (costs) in the form of



1. expenditure on the operation of the custom setting, or



2. contribution to the operation of pre-school facilities provided by other

bodies for children's own employees,



ZX) for the taxpayer, who does not keep accounts, expenditure on establishing rights

the building, if it is not included in the entry price of construction, pro rata

attributable to the establishment of the agreed period the right to build on the

the tax period.



(3) for the taxpayer in respect of which only the income from taxation are subject to

business or otherwise defined activities, and for the public interest

taxpayers as expenses (costs) only recognise the expenditure incurred by the

achieving and sustaining revenue, ensuring that are subject to tax.



(4) the Expenditure referred to in paragraph 1 is also a consideration for financial leasing

tangible assets that can be depreciated under this Act if, after

its end is this tangible fixed assets included in the assets.



(5) if the property is sold, which was the subject of the lease or of the financial

leasing and which does not meet the condition referred to in paragraph 4 and the conditions

financial leasing, tenant or end user recognises the

rent or consideration to expenses (costs) only on the condition that the purchase

the price of the



and) tangible assets that can be depreciated pursuant to this Act, the

less than the net book value of the calculated equally under section 31

paragraph. 1 (b). and from the entry price) recorded by the owner or

the landlord for the period during which it may be depreciated;

Meanwhile, in the calculation of the net price of a car is always based on

from the input prices including value added tax. If the owner or

the landlord for the taxpayer which leased tangible fixed assets

He continued to depreciate according to § 30 para. 10, the net

price, as would a change in the person of the owner or landlord did not occur,



(b)) of the land will not be lower than the price determined according to a special legal

prescription ^ 1a) valid at the date of acquisition of the land. If it is between the tenant and the

the landlord negotiated land purchase agreement in relation to the

the financial leasing contract the construction works located on this

the plot, it is rent by the expenditure (costs), provided that the

the purchase price is higher than the price determined according to a special legal

prescription ^ 1a) at the date of conclusion of the agreement on the future of demonstrable buy

the land,



c) tangible fixed assets the depreciation of the excluded (section 27) is not less than

price to be set by a special legal regulation, "^ 1a) valid at the date of

conclusion of the purchase contract,



d) tangible property depreciable pursuant to section 30b shall not be less than

net book value determined in accordance with section 30b of the entry price for registered

the owner or landlord for the period during which the assets

depreciated; If the owner or lessor of the taxpayer that

This continued depreciation of assets according to § 30 para. 10, the

net book value, as would a change in the person of the owner or landlord

did not occur.



(6) If a terminated finance leases, the expense to achieve,

ensuring and maintaining income only an aliquot of the remuneration that is paid

(cargo) in accordance with paragraph 4 of the agreed period, attributable to the financial


the lease for the actual duration of the lease or actually paid

remuneration, if it is lower than the proportion of remuneration, which is paid

(cargo) in accordance with paragraph 4, accounted for the actual duration of the financial

the lease.



(7) the acquisition price in the case of shares in the business Corporation for the purposes of

This Act, the



and the value of the paid-up monetary contribution) of a member of a corporation,



(b) the value of the in-kind contribution of a member) of a business corporation. The value of this

the deposit shall be fixed on a member of a corporation that is



1. the taxpayer referred to in § 2 (2). 2, as the value of the

non-monetary income at the time of deposit (§ 3 (3)). Tangible

assets and intangible assets, that was included in the company's assets

the taxpayer, are valued at amortised cost (section 29 (2)) and other property

purchase price, if acquired for valuable consideration, cost, if the

taken by themselves, or the price specified according to a special legal

the rules on the valuation of assets on the date of ^ 1a) the acquisition of the assets of the acquired

free of charge. If the injection of assets that were not included in the commercial

the assets of the taxpayer, and was taken or acquired in less than 5 years

before repayment of the deposit to the Corporation, will be appreciated by the acquisition

price ^ 20) if taken for consideration, cost, ^ 20) if taken

or made for its own account, and in the acquisition of property free of charge price

determined in accordance with the special law on valuation 1a) to ^ ^

the date of the acquisition; ^ 26b) the immovable property to the share purchase price increased by

the costs incurred for their proven repair and technical improvement

before repayment of the deposit,



2. the taxpayer referred to in § 17 paragraph 2. 3, in the amount of the net price (§ 29

paragraph. 2) insertion of tangible assets and intangible assets and

the amount of the book value of ^ 20) the rest of the loaded property,



3. the taxpayer referred to in § 2 (2). 3 and § 17 para. 4, in the amount of

converting foreign prices,



(c)) cost ^ 20) participating interests in case of acquisition of the share purchase

or the price specified in a special legal regulation of valuation

^ assets at the date of acquisition of the 1a) in the case of the acquisition of shares free of charge.



The acquisition price of a share in a business corporation does not change when you change the legal

forms of business corporations and on the merger, transfer of assets to the partnership or

the Division of business corporations ^ 131). The acquisition price of the share on the stock

the company does not change, it does not change the value of the deposit and

only to exchange one share for one another share or to exchange one

shares for more shares or more shares for one share; Yet if the

in Exchange, obtained a higher or lower number of shares, the acquisition price of one

shares in proportion of the acquisition price of the original shares or total acquisition

the original price of the shares. Similarly, this applies to exchange one kind of value

the paper (for example, interim certificate, the removable of the bond, the priority

bond) for the shares, it does not change the value of the deposit. The share purchase

the price of a share in a business corporation can increase by expenditure (costs) directly

related to the shares in the business corporation, if the taxpayer

It proves that in accordance with § 25 para. 1 (b). ZK) were not recognized as expenses

(cost) to achieve, ensuring and maintaining revenue. On the Member business

the Corporation, which is a payer of value added tax, the acquisition price

the share of the business corporation, if it is not the business of the Corporation a payer

value added tax, to increase the amount of value added tax paid

related to the embedded asset. The acquisition price for taxpayers

referred to in section 17 shall be reduced by the difference between the valuation of assets and

amount of the deposit paid by the corporations to its member or part of

This difference, and a supplement to the call or call in

the money, to which a taxpayer is entitled under a special legal

prescription ^ 131) If this was a supplement to the call or call in

money posted in the balance sheet. The acquisition is less than the negative

values. A deposit for the purposes of this Act, the deposit into the basic

capital, including another performance in favor of equity. The share purchase

the price of a share in a business corporation is further reduced by the income generated

Member of the business Corporation in the reduction of share capital, with the exception of

income subject to the special tax rate in accordance with § 36 odst. 1 (b). (b))

point 3 or § 36 odst. 2 and the shareholder of the company with limited liability

and the returned by the surcharge embedded partner outside the capital.

The share purchase value is reduced to those parts that have already been applied as

expenditure on the reach, ensuring and maintaining revenue.



(8) upon the sale of the business establishment shall not apply the provisions of paragraph 2,

that restrict the application of the expenditure (costs) related to the amount of income for

individually sold assets.



(9) for receivables acquired in the conversion of ^ 131), was never part of the

off-balance sheet accounts of the company or of a corporation,

continues the successor Corporation in writing off receivables ^ 22b) or

in making adjustments, like ^ 22a) a change in the person of creditor

There has been, up to a maximum, which could apply depreciation or

the creation of adjusting entries being acquired or split of a business corporation.



(10) for a natural disaster, for the purposes of this Act, shall be deemed an unavoidable

fire and explosion, lightning, storms with wind speeds above 75 km/h, flood,

flood, hail, slumping of the soil sesuny soil and rock collapse, if

they did not occur in the context of industrial or construction operations,

slumping or landslide and earthquake reaching at least 4. the degree of

international scale indicating the macroseismic earthquake effects. The amount of the

damages must be accompanied by authorized insurance companies, even in the case that

the taxpayer is not insured, or opinion of the expert.



(11) on the sale of assets that are not depreciable, pursuant to this Act, or

under special legislation ^ 20), or equivalent of the legal

prescription abroad and was acquired by the conversion when you convert

the business establishment under section 23a, in a merger of corporations or

the Division of a company under section 23 c, the related expenditure

(cargo) to achieve, ensuring and maintaining income apply only to the amount

the value recorded in the accounts or tax records for

depositors in the company being acquired, distributed or transferring business

Corporation prior to the valuation of these assets at fair value. The value of the

the assets recorded in the accounts or tax records for the depositor,

the company being acquired, distributed or for transferring a business corporation can be

increase by any adjustments made to the said assets,

whose creation was not the depositors for the company being acquired, distributed or

transferring a business Corporation for tax purposes the expense (cargo) on

reach, ensuring and maintaining income, unless specified in this Act

otherwise. Similarly when you dispose of property because of consumption.

The expenditure thus established (cargo) shall also apply to the subsequent deposit

the subsequent conversion of ^ 131) conversion of the business establishment under section 23a or merger

corporate or Division of the company.



(12) upon the sale of the business establishment a taxpayer that does not result

accounting, if not apply expenses pursuant to § 7 para. 7, expenditure on

reach, ensuring and maintaining the income



and the sum of balance) prices of tangible assets,



(b) the sum of balance) price of intangible assets accounted for in property

the taxpayer until 31 December 2006. in December 2000, which can be recorded,



(c)) the value of the cash and valuables,



(d)) the value of financial assets,



(e)) the entry price of the tangible assets excluded from the depreciation,



(f) the acquisition cost of the land),



(g) the value of the claim), whose reimbursement would not be taxable income,



h) remuneration for financial leasing of tangible assets, paid by the user,

in excess of the proportion of the payment as a tax expense recognised in accordance with

paragraph 2 (a). (h)), if the contract of financial leasing on

the buyer,



(I) the value of the debt), which would have been paid.



(13) If a payer of value added tax, means, for the purposes

paragraph 12 of the value of the debt value, net of value added tax, if it was

applied a deduction of value added tax on input. For accounts receivable,

which would have been taxable income, the tax expense

values are met, the tax liability on the output.



(2) the aggregate of the cost of claims, or portions thereof, that cannot be

recognised as expense (cost) according to the other provisions of this Act, is

possible for a taxpayer whose principal activity is the purchase, sale,

and debt collection, to recognize as a tax expense (cost) up to

the total profits of the other claims within the same file claims in

the tax period. Profit from the claims in a given tax year

for the purposes of this provision, means the sum of incomes in a given

the tax year of payments by the debtor or the assignee of the receivable in the

the subsequent assignment of the receivable, plus created a corrective entry

or reserve (part of it) by a special Act ^ 22a) in the amount of

in excess of the acquisition cost of ^ 20) Receivables reduced by the amount of payments

debtor arising in earlier tax periods and


part of the purchase price receivables written off in previous tax years,

periods. For the purposes of calculating the profit from the claims cannot be cost

the claim must be reduced by an amount greater than the purchase price of the claim.

If the total sum of the cost or parts thereof, which cannot be

recognised as expense (cost) according to the provisions of this Act, subject to the

the tax period is higher than the total sum of the profits of the other claims in the

the same file claims, can be the difference for taxpayers,

whose principal activity is the purchase, sale and recovery

Receivables, apply as an expenditure (cost) for a maximum in 3 immediately

the following tax periods or periods for which it is given

tax return, at different periods up to a maximum amount

the total profit from the claims in the framework of this same file

the claims exceed the aggregate of the cost of the claims or parts thereof,

that cannot be recognised as expense (cost) according to the provisions of this Act.

For taxpayers whose principal activity is the purchase, sale and

recovery of claims for the purposes of this Act, consider the taxpayers for

at least 80% of all income (revenue) consists of revenue (income)

arising in connection with the purchase, sale, possession and recovery

purchased receivables. File claims for the purposes of this

provisions shall mean the set of claims purchased a taxpayer from one

persons in one tax year. This provision shall apply mutatis mutandis

for the period for which the tax return is.



§ 24a



Binding assessment of how the breakdown of expenditure (costs) that cannot be

assign only to taxable income



(1) a taxpayer who incurs expenses (costs) related to the

o the income and income that are not taxable or are from

tax exempt, it may request the competent tax authorities for the issue of

the decision about the authentic assessment, whether for the relevant tax period

the manner of its distribution it incurred expenses (costs) corresponds to article 23 of the

paragraph. 5 and § 24 para. 3.



(2) in the application for the issuance of the decision on the authentic assessment

breakdown of expenditure (costs) in accordance with paragraph 1 the taxpayer shall indicate the



a) name, domicile and address of the trader, where the taxpayer is a physical

the person, or the name, legal form and registered office, if the taxpayer legal

person, and tax identification number, if one has been assigned,



(b) the total amount of expenditure incurred) (cost) and the amount of overall achieved

income (proceeds), in the case of public interest the taxpayer and the amount of income

(the proceeds) achieved in each type of activities that are not

business,



(c) the amount of individual subsidies), allowances and aid granted from the

public sources, indicating their purpose and the provider,



(d)) and a brief description of each of the expenditure incurred (costs)

for one thing, o the income-related and, secondly, with the income that

are not subject to tax or exempt from tax, and the amount of such

individual types of income that are to be the subject of an assessment,



(e) data on the asset being used) to achieve, ensuring and maintaining

taxable income and for assets for which the right of ownership, and

the extent of its use in connection with these incomes,



(f) the grounds for the proposed allocation) expenditure (costs)

associated with individual types of income,



(g)) the tax period to which the decision on the authentic assessment has

How to split expenses (costs) in accordance with paragraph 1 may apply,



draft resolution h) a binding assessment of the way

expenditure (costs) in accordance with paragraph 1.



section 24b



Binding assessment of the proportion of the expenditure (costs) associated with the operation of real estate

things that are used in part to the activity from which stems from a separate intake

activity, or to lease and partly for private purposes, which can be applied

as an expenditure (cost) to achieve, ensuring and maintaining the income



(1) a taxpayer with income under section 7 or 9, which uses the immovable thing

due in part to the activity from which the flows of income, or

to the lease and partly for private purposes, you may ask the appropriate administrator to

tax on the issue of a binding decision an assessment of whether the application of the method

expenditure (costs) associated with the operation of immovable property to the expenditure on

reach, ensuring and maintaining the income corresponding to § 24 para. 3.



(2) the request for the issue of a decision on the mandatory assessment of expenditure (costs)

in accordance with paragraph 1 shall be the taxpayer



and) name, domicile, registered office and VAT number,

If you have been allocated,



(b)) the address at which the immovable thing used in part to the activities of the

that follows the reception of separate activities, or to lease and partly to the

private purposes is located,



(c)) surface area and volume of individual residential and neobytných area real estate

things with the distribution of the spaces used and unused to the activities of the

that follows the reception of separate activities, or to lease, including data

about their heating, air conditioning, etc.



(d)) description of how the individual areas of immovable property used to

activity from which the flows of income, or to lease

in the tax year to which the decision on the authentic assessment

expenditure (costs) in accordance with paragraph 1 may apply,



(e) a description and documentation) the way in which expenditure (costs) associated with the

the operation of immovable property used in part to activities, from which it follows

income from independent activities, or to lease and partly for private

purposes, the expenditure (costs) to achieve, ensuring and maintaining the income,

applied,



(f) draft resolution of the) authentic assessment of expenditure (costs) by

of paragraph 1.



§ 25



(1) for expenditure (cost) spent to reach, ensuring and maintaining

income for tax purposes, you cannot recognise, in particular



a) expenses (costs) for the acquisition of tangible property ^ 20) and intangible

property, ^ 20) except as provided in § 24 para. 2, including instalments and interest

from loans and leases associated with their acquisition, they are part of the

their awards, ^ 20)



(b)) expenditure on the capital increase, including repayment of leases,



(c)) the unit cost ^ 20) with the exception of the securities specified in § 24 para.

2 (a). r), w) and from), and with the exception of warrants in application

pre-emptive rights,



d) insurance paid for a statutory authority and other authority

legal persons and for the Manager of the private limited liability companies title

liability for damage caused by the company in the performance of functions,



(e)) paid profit sharing,



(f)), default interest, penalties and fines, with the exception specified in § 24 para. 2

(a). Zi), increases to the premiums for social security and a contribution to

State employment policy and health premiums

insurance, ^ 21) and costs associated with the publication of a judgment under penalty

a special legal regulation,



g) premium to the retirement savings, social security contributions and

contribution to the State employment policy premiums

health insurance paid for by the public company for companions

This trading company, limited partnership company General Partner,

a taxpayer with income from a separate activity, the taxpayer having

revenue from lease and insurance premiums paid by the self-employed,

not been insured and insure the daily dose at

temporary incapacity for a private insurance company ^ 21a), with the exception of

referred to in section 24,



h) performances provided by the employer of the employees in the form of



1. contribution to the cultural shows, tours and sports events,



2. the ability to use the recreational, health and educational facilities,

Racing library, sports and sports facilities, with the exception of

equipment specified in § 24 para. 2 (a). j) points 1 to 3,



I) expenses (costs) incurred on income not subject to tax

income exempt or not subject to the tax base and

the taxpayers referred to in § 2 (2). 2 also expenses (costs) incurred by

the income exempted under international treaties for avoidance of double taxation,

in excess of such income; Similarly, this applies to expenses (costs) paid by

from the resources, whose source was in the taxpayer's income tax

legal persons having income from donations and services

exempt or income that is not subject to tax; This provision shall

for the public benefit the taxpayer does not apply to expenditure incurred on the

interest income, which is subject to the special tax rate; Similarly, this applies

for the use of funds from the capital of retrofitting,



j) expenditure above the limits laid down by law or special

regulations, ^ 5) ^ 23)



k) expenditure (costs) in excess of the revenues in the facilities to satisfy the

needs of employees or other persons, with the exception of § 24 para. 2 (a). (j))

paragraphs 1 to 3, (a). ZW), and with the exception of expenditure (costs) to the transitional

accommodation of employees, unless the accommodation during business trips,

provided as the employer of the employees in non-cash transactions

connection with the performance of the work, if the municipality is not transitional accommodation

identical to the municipalities, where the employee is domiciled, the expenses (costs) and


revenue shall be assessed for each device to meet the needs of employees

or other individuals, separately,



l) creation of reserves and other special purpose funds, if the Special

otherwise provided in the regulation, except as specified in § 24 para. 2 (a). ZR)



m) performance for the benefit of capital except as provided in section 10

paragraph. 6 and § 24 para. 2 (a). r) and w), the profit on the basis of the Treaty on

transfer of profit or loss of control of the contract, payment of the controlled person at

profit transfer agreement or contract and settlement control

provided by outside partners is stationary, on the basis of the Treaty on the transfer of

profit or a contract and Member contribution made by the European

economic hobby Association established on the territory of the United

States ^ 25a),



n) shortages and damages in excess of compensation except as provided in § 24,



about) the residual price (section 29 (2)) to tangible and intangible

the assets of the eliminated as a result of the transfer, donation or not to

which is not a taxpayer shall be obliged under a special legal regulation. This

also applies to tangible assets and intangible assets odpisovaný only

According to a special legal regulation, ^ 20)



p) technical evaluation (section 33),



r) tax paid on behalf of another taxpayer except as provided in § 24 para.

2 (a). ch) and u),



with) personal income tax and corporate income tax and

similar tax paid abroad except as provided in § 24 para. 2

(a). ch) and deferred tax under special legislation ^ 20),



t) entertainment expenses, which are, in particular, expenditure on entertainment,

snacks and gift; for the gift will not be considered advertising or promotional

the subject, which bears the name or trademark of the provider

of this article or the name of the goods or services for which

value net of value added tax, does not exceed $ 500 and that is not

the exception of still wine subject to excise duty,



u) expenditure on personal use of the taxpayer; including the expenditure incurred on the

repair, maintenance or improvement of property used to activity,

from which follows receipt of separate activities) that the taxpayer listed

in section 2 of the returned to the assets pursuant to § 4 paragraph 2. 4,



in) formation adjustments to expenses, ^ 20) except as specified in

section 24,



w) financial expenses (costs), which for the purposes of this Act, the

interest on the credit of the financial instruments and related expenses (costs),

including expenditure (costs) to the procurement, processing of loans, fees for

guarantee if the creditor is related, in relation to the debtor (section 23

paragraph. 7), in the amount of financial expenses (costs) of the amount by which

the sum of the credit financial instruments from the United people in the course of

the tax period or the period for which the tax return is served,

exceeds six times the amount of equity, if the beneficiary is

credit financial instrument Bank or insurance company, or four times the

the amount of equity in the other recipients of credit financial

toolbar. In the event that the condition for the grant of the credit of the financial

the creditor to the debtor is to provide the tools, directly related loan,

lease or deposit that lenders related, in relation to the

the debtor shall be deemed for the purposes of this provision, and because of this

credit financial instrument the lender per person associated in relation to

to the debtor,



x) expenditure (cost) of the consumed fuel and parking fee when you

the Mission incurred in connection with the use of road

a motor vehicle for which the taxpayer will apply a flat-rate expenditure on

transport, and 20% other expenditure (costs) with the exception of depreciation

incurred in connection with a road transport vehicle, for which

the taxpayer is required to apply the flat-rate cost to transport a fractional factorial design; u

the road transport vehicle, for which the taxpayer will apply a flat-rate

expenditure on transport, to be further applied for reimbursement of expenses consumed by the

fuel and the basic compensation rate,



s) interest on the deferred tax amounts for the period of waiting, the bailiff's costs

According to the special regulations except as provided in sections 24 and interest on

the deferred amount per period of time waiting for the payment of customs duties and interest on late payments, which are

accessory duties, ^ 28 c)



of the nominal value of the claim or) cost ^ 20) ceded to

the claim except as provided in section 24 and section 10,



for) the rent for the artwork and expenses (costs) for restoration

works of art that are not part of the structures and buildings, for

taxpayers that do not exhibit, Museum and gallery activities

the subject of activity, except as provided in § 24 para. 2 (a). ZF)



zb) for taxpayers who do not keep accounts of expenditure on the acquisition of

works of art that are not part of the structures and buildings, and in particular

the case shall not exceed an amount of 40 EUR,



ZC) Receivables write-off ^ 22b) or the creation of provisions for receivables ^ 22a)

acquired business corporations on the basis of deposit effected from 1.

July 1996, with the exception of the claims referred to in § 24 para. 9,



ZD) expenditure relating to the payment of the debt, with the exception of a debt arising by reason of the

acquisition of tangible assets (section 26), resulting in the tax year in

which the taxpayer applying expenses pursuant to § 7 para. 7 or § 9 para. 4 and

expenditure relating to the payment of the debt, which reduced the value of the result

management or the difference between income and expenditure in any of the past

tax period,



from) the difference by which the amount was paid to the assignee when changing postupiteli

the person of the user under the contract of financial leasing of tangible assets

exceeds the amount of remuneration attributable for the assignee to the remaining term of

financial leasing less consideration paid by owner

used property in accordance with the contract, where this is not

included in the entry price of the property,



ZF) provided to a foreign government official or

foreign public officials or with the consent of the other person in the

connection with the performance of its functions, even in cases where it is

an official of the State or by a public official acting in the State in which the

giving such a performance is tolerated or not considered

offence or is normal,



Zg) financial fixed asset depreciation, ^ 20) and the value of the asset or its

part is credited to the debit of costs, that is not the fixed asset according to the

a special legal regulation, ^ 20) but at the same time is tangible property or

intangible assets according to § 26 to 33,



zh) valuation difference arising otherwise than by purchase, if it is under a special

^ law 20) expenditure (cargo), if not in this Act

unless otherwise specified,



Zi) the difference between the valuation of the business establishment in the acquisition of deposit

or by conversion of ^ 131) and a summary of its individually revalued folders

assets less debts taken over (goodwill), if they are in accordance with

special legal regulation ^ 20) expenditure (cargo),



zj) expenditure (costs) from the purchase of its own shares under nominal value

the subsequent reduction of share capital,



ZK) expenditure (costs) to the parent company related to the shares in the

subsidiary of the company. Interest income from credit financial instrument adopted in

six-month period prior to the acquisition of this share shall be considered as expenditure

(charge) is directly related to the shares in the subsidiary after

the duration of this tenure and while the share held by a person who is with

a person who has taken the credit financial instrument, associated person, if

the taxpayer can demonstrate that the credit financial instrument with possession of

are not related. Any overhead (indirect) costs related to the possession

shares in subsidiaries for the purposes of this provision, limiting the

the amount of 5% of the revenue from the profit shares paid by the subsidiary

If the taxpayer can demonstrate that the actual amount of the overhead

(indirect) costs is lower,



ZL) financial expenses (costs), arising from the credit of the financial

Tools, where the interest or income or the fact that the financial expenses

(the cost of) become due, wholly or mainly dependent on the profits

of the debtor,



Zm) the value of non-alcoholic beverages provided as non-monetary transactions

the employer of the employees for consumption at the workplace,



Zn) in the amount of insurance intended to cover future debts of insurance companies

arising from insurance contracts concluded by the employer in case of

his survival to a stipulated age or survival or its employee

an employee of the agreed time or stay the employee in

employment relationship to the employer after an agreed period of time,



zo) member contribution payable by the taxpayer to a recipient that is on this

exempt payee



ZP) depreciation of tangible and intangible assets depreciated only

According to the legislation governing the accounting, which was acquired

the donation, and that gratuitous income was exempt from income tax

or were not included in its subject matter; Similarly, this applies to the net

the price, in case of sale or disposal of the asset,



zq) value of the assets are not depreciable, pursuant to this Act or the

laws on accounting, the acquired donation or

the value of the services received without charge if this gratuitous income was


exempt or not included in its subject matter.



(2) Damage referred to in paragraph 1 (b). n) means the physical deterioration

(damaged or destroyed) property owned by the taxpayer, and that of the

both objective and subjective reasons, if the asset is as a result of damage

is disposed of. Mankem means the inventory difference, when the actual state is

less than an accountant. For these damages and shortages are not technological and

technical disposals and disposals resulting from the natural properties of the inventory

emerging e.g. rozprachem, in the context of shrinking of the technology decreases

in the production, procurement and marketing process (natural disposals of stocks

the material, goods, work in progress, semi-finished and finished products),

ztratné in the retail sale and not due to the deaths of animals that are not

for the purposes of the law of tangible property, and to the amount of economically justified

standards of natural decreases and ztratného provided for the taxpayer. Administrator

taxes may assess whether the standards set out above corresponds to the nature

the activities of the taxpayer and the usual standards of other taxpayers with the same

or similar activities, and the discrepancy is to modify the tax base. Damage

It is not necessary to be shown by an unavoidable death or the loss of an animal base

the herd.



(3) to the credit of the financial instruments for the purposes of paragraph 1 (b). w)

do not include a credit financial instruments, of which the interest is included in the

the entry price of the property, and also provided interest-free credit of demonstrably

financial instruments. The provisions of paragraph 1 (b). w) and zl) do not apply

the public benefit taxpayers on the regulated market and to

taxpayers referred to in § 2.



Depreciation of tangible assets



section 26



(1) depreciation is determined for the purposes of this Act, pursuant to section 30, 30a, 30b, §

31 or section 32 of the tangible fixed assets, except as provided in section 27.



(2) tangible property for the purposes of this Act, the



and) separate material movables or tangible movable files

things with a separate technical-economic whose entry price

(section 29) is higher than CZK 40,000 and have operating-technical functions longer

than one year,



b) buildings, houses and units,



(c)) of the building, with the exception of



1. operating mines,



2. small buildings on land intended for the performance of the functions of the forest,

for ensuring the operations forest nurseries or to operate a

hunting, if their surface does not exceed 30 square meters and a height of 5

m,



3. fence used to ensuring forestry and wildlife management, which

is a small building,



(d)), perennial crops, with a period of fertility for more than three

years as defined in paragraph 9,



e) adult animals and their groups ^ 20) whose entry price (section 29)

more than 40 000 CZK



f) other property as defined in paragraph 3.



Tangible property for the purposes of this Act, but not stocks. For

separate tangible movable assets shall be also manufacturing facilities, as well as

and equipment and articles used to operate the service (performance) and other

devices and objects that the building or construction does not constitute a

functional whole, even if they are firmly associated with it. File material

movable property with separate technical-economic by specifying the means

part of the production or of another whole. Tangible movable property file is

You must register separately to ensure the supporting technical and

value information about each of the matters listed in the file, specify the

the main function of the subject and of any changes (additions, file

decreases), including the date changes, the extent of the changes in the input prices

individual additions or withdrawals, the total price and file things

the depreciation amounts, including changes resulting from a change in input prices

tangible movable property file. Tangible movable assets shall file

classified under depreciation group according to the main function of the subject.



(3) other assets for the purposes of this Act, the



and technical improvements and expenses) on the developing of new quarries, sand pits and

hlinišť, if the input does not increase the price and the net cost of tangible

property, except as provided in section 29 para. 1 (b). (f)),



(b)) technical reclamation, unless a specific law provides otherwise, ^ 29b)



(c)) expenditure by the user, which according to special regulations ^ 20) or

According to tax records form part of the valuation of the tangible property that is

the subject of financial leasing, and that in the aggregate are the agreed purchase price

in the contract exceeds the movable property value of $ 40,000.



(4) if the property Is jointly owned, then for an assessment of whether

reached the entry prices referred to in paragraph 2, the entry price is critical,

that is equal to the sum of the values for each co-ownership shares

the joint owners, and not the individual entry price of co-ownership

the share.



(5) depreciation policy for the purposes of this Act, the inclusion of depreciation

tangible property registered by the taxpayer that is related to the

ensure the taxable income to expenditure (costs) to ensure this

income. Depreciation can be initiated after the introduction of the things to the State

eligible due, which means the completion of the case and

meet the technical functions and obligations laid down by a specific legislative

regulations for use. Similarly, this applies to technical improvements (section 33).

A taxpayer with income under section 7 and 9, which does accounting and claims

expenditure on the reach, ensuring and maintaining income under § 24, may initiate

depreciation of tangible assets, in the case of tangible assets in the tax

register or rented tangible assets, accounted in accordance with § 9 para. 6;

While animals from your own breeding, purchased and donated animals after

reaching maturity remain part of inventory.



(6) in the amount of annual Depreciation depreciation calculated under sections 31 and 32 can be

apply of tangible property registered by the taxpayer at the end of

the relevant tax year except as provided in paragraph 7 (b).

b) to (d)). The annual depreciation for the taxpayers referred to in section 17 shall mean the depreciation

for the tax period.



(7) the Depreciation only in the amount of one half of the annual depreciation calculated according to the

section 31 and 32 can be applied



and tangible assets accounted for) by the taxpayer at the beginning of the relevant

of the reporting period, if during the tax period



1. to dispose of assets before the end of the reporting period, if the

during the reporting period has not been applied depreciation under points 2 and 3,



2. to transfer the assets to other legal or natural person under the

specific legislation, ^ 29a) that is registered for the taxpayer to

the date preceding the date of the transfer of assets,



3. to end the activity from which the flows of income,

or to the termination of the lease, conversion, cancellation without liquidation, dissolution of without

winding up, liquidation, insolvency, or the effects of the decision to

transition permissions dispose of property belonging to the estate

the nature of the insolvency administrator to the tax body or vice versa from

the assets of a registered on the date of termination of the activity from which the flows of income

a separate activity, at the date of termination of the lease, the day preceding the

effective date of the merger, transfer of assets to the partnership or the Division of business

corporations, and in other cases of cancellation without liquidation on the date

the previous day, on the day preceding the first day of

marketing year or the calendar year when the change in the financial year to

the day preceding the day of entry into liquidation or the day preceding the

the date on which you are experiencing the effects of the bankruptcy decision, or the date of transition

permission to dispose of property belonging to the estate of the

the insolvency practitioner to the tax body or vice versa. Similarly, proceeds

the taxpayer referred to in § 2, which broke during the tax period

the activity, which follows a separate activity, income or rent and

This activity has commenced by the date for submission of the tax return for the

the tax year in which the activity is aborted,



4. to end the tenancy relationship when the depreciation of the technical evaluation of the

the lessee (section 28 (3)), or upon termination of the loan of movable tangible

assets (section 28 (4)),



(b)) of the tangible property acquired during the tax period and

registered by the taxpayer at the end of the tax year in which the taxpayer

continues the depreciation that had begun the original odpisovatelem according to § 30

paragraph. 10, and of tangible movable property to which the taxpayer acquired the

the right of ownership in the fulfillment of debt during the tax period, which has been

ensure the transfer of rights, and has the assets recorded at the end of

of the reporting period,



(c)) of the tangible assets of a registered throughout the tax year in

the taxpayer, which occurred during the tax period effects

the bankruptcy decision or move permission to dispose of the property of the

belonging to the estate from the insolvency administrator on tax

body and vice versa, or who in the course of the reporting period, he joined the

liquidation,



(d)) of tangible property registered with the taxpayer referred to in section 17 for

the tax period as defined in section 21a (e). (c)), if this is the tax period

less than twelve months consecutive continuously; This is

not apply to tangible property registered for a taxpayer in the course of

This tax year or during part of the reporting period


before the zdaňovacímu period for which the tax is served

Declaration in accordance with § 38 paragraph 1(a). 2 (a). and).



The provisions of this paragraph shall apply mutatis mutandis, if during the

the reporting period to change the legal form of a public company

or the limited partnership to another business Corporation and stock

company or a limited liability company or cooperative on the

public business company or limited partnership.



(8) for the purposes of the law is not Depreciation taxpayer required to apply,

You can also interrupt the depreciation but the next time depreciation is necessary to

continue as if depreciation was not interrupted, and under the

the conditions that apply at the time of the interruption of the taxpayer (the owner or

the lessee) lump sum expenses under section 7 or section 9. If the taxpayer

(owner or tenant) will apply a flat-rate amount, expenditures cannot be for this

taxation period depreciation applied in proven amount and about this time

extended depreciation for tax purposes. For the implementation of expenditure

flat-rate amount leads the taxpayer (owner or tenant) depreciation only

given.



(9) the Growing of perennial crops units with a fertility of more than

the three years referred to in paragraph 2 means



and the fruit trees planted on) a continuous plot of land with an area of 0.25 ha in

density of at least 90 trees per 1 ha,



(b) fruit bushes planted on) a continuous plot of land with an area of 0.25 ha in

density of at least 1000 of the vines on 1 ha



(c)) and planted a vineyard.



(10) the tangible property become the matter referred to the status of an eligible

typical use, which means the completion of the stuff and meet the

technical functions and obligations laid down by a specific legislative

regulations for use.



section 27 of the



Tangible assets excluded from the depreciation is



and the assets transferred free of charge) under the contract of financial leasing,

If expenses (costs) related to the acquisition shall not exceed 40 000

CZK,



(b) all permanent crops cultivation), with a period of fertility for longer than 3

years, which has not reached the age of fruitive



(c)) to 2 years hydromelioration after it is completed,



(d)) a work of art that is tangible property and not part of the construction, and

buildings, objects of Museum and Gallery value, where applicable, their files

in museums and heritage buildings, the permanent exhibition and the library files

single system library funds, or other funds,



e) movable cultural heritage and movable cultural heritage files



f) tangible assets taken over by the compulsory free of charge under special laws

regulations,



g) inventory of surplus tangible assets recorded under the Special

the legislation, 20), if ^ were the findings posted in

getting the revenue,



h) tangible movable property acquired by the creditor as a result of a debt

the transfer of rights, and for ensuring that debt and provided

During this time, it will depreciate the original odpisovatel, close to

the contract of loan, the lender



ch)



cancelled

,



I) tangible assets for which depreciation or foreign entries analogous

character as the depreciation applied by a person other than odpisovatel

This Act, in the case of



1. leased tangible assets,



2. tangible assets which are the subject of financial leasing,



j) tangible property acquired the donation, the acquisition of which was from income tax

exempt or not subject to tax.



section 28



(1) tangible fixed assets depreciated odpisovatel. Tangible assets shall be entitled to

depreciated by only one taxpayer. Odpisovatelem is



a taxpayer that has) to tangible property ownership



(b) state the relevant organizational unit) to manage the property of the State,



(c) State allowance organisation,) the State enterprise or other State

the appropriate organization to manage state assets



d) mutual fund, part of which is tangible assets,



e) Trust Fund, part of which is tangible assets,



f) successor Corporation being acquired or distributed business

corporations in the conversion; This is true for



1. tangible assets owned by the company or the distributed business

the Corporation of the decisive day of the merger, transfer of assets to the partnership or

the Division of a business Corporation and transferred to the acquiring business

Corporation and



2. tangible assets the acquired company or business being divided

corporations from the effective date to the date of registration of the merger, transfer of assets to the

Companion or Division of the business Corporation in the commercial register and

transferred to the acquiring business corporation.



(2) a technical land reclamation, to be performed on a person other than

odpisovatelem may be depreciated only taxpayer who is to perform the

reclamation of thanks.



(3) the technical assessment of the leased tangible property or property

of financial leasing and other property referred to in section 26 para. 3

(a). (c)), if they are paid by the lessee or user, based on the

a written contract the lessee or user to depreciate if the input is not

the price for odpisovatele of tangible assets increased by this expenditure; in so doing,

hashes to depreciation group, in which it is classified leasehold tangible

property or assets acquired on the financial leasing, and depreciated according to the

of this Act. When depreciation of the technical evaluation of the progresses of the lessee

or the user in the manner prescribed for tangible assets and hashes

technical improvement to depreciation group, in which it is classified

leased tangible property or property acquired on the financial leasing.



(4) when the transfer of ownership of tangible movable property as a result of

ensure the transfer of the creditor's rights debt can depreciate

the original odpisovatel, if the creditor shall conclude a contract for the loan of the

assets for a debt transfer rights.



(5) tangible fixed assets as defined in § 26 para. 2 (a). (c)), and (d)), which is

completed on private land, and its value is not included in odpisovatele

the valuation of the land under a special legal regulation, ^ 20) may

depreciation of the taxpayer for which the tangible property subject to registration (section 26

paragraph. 5).



(6) in tangible property that is only partly used to

ensure the taxable income to expenditure to ensure that the taxable

income includes the proportion of depreciation. When the depreciation of the road

a motor vehicle for which the taxpayer is required to apply a fractional factorial design

flat-rate expenditure on transport, the proportional part of the depreciation means 80% depreciation.



section 29



(1) an input price of tangible property means



a) unit cost, ^ 31) if taken for consideration. When you purchase the leased

assets with a tenant of odpisoval technical improvements pursuant to section 28 of the

paragraph. 3, is included in the entry price, except as provided in paragraph 4, and

net book value of this technical evaluation. If you are not

the immediate purchase of tangible assets after the end of the rental agreement

or the contract of financial leasing complies with the conditions referred to in section 24

paragraph. 4 or paragraph. 5, can be used to input prices include all rent and

remuneration for financial leasing, which have been paid until the date of their

of the contract and are not a cost (cargo) under section 24; in doing so, for the taxpayer,

that does not keep accounts, can be included in the entry price of the advances

rent or advances on remuneration for financial leasing paid to date

termination of the contract. Of immovable property that the taxpayer referred to in § 2

acquired for consideration more than 5 years prior to inserting it into the commercial

property or at a time more than 5 years before the start of the tenancy, the price referred to in

(d)). Of immovable property that the taxpayer referred to in section 2 of the acquired

sold in less than 5 years before inserting them into the commercial

property or in less than 5 years before the start of the tenancy,

unit cost increased by the costs spent on their proven

repair and technical improvement. The movable property that the taxpayer

referred to in section 2 of the ownership at the time took longer than 1 year before inserting it into the

assets, or more than 1 year before the start of the tenancy, is

input price price referred to in point (d)) with the exception of property acquired by

financial leasing,



(b)) own costs ^ 31) if the acquired or manufactured by themselves.

This provision shall apply even for taxpayers who do not complete accounting. U

immovable property that the taxpayer referred to in section 2 of the acquired or manufactured in

own-account for more than 5 years before inserting them into the commercial

property or at a time more than 5 years before the start of the tenancy, the price referred to in

(d)). For immovable property that the taxpayer referred to in section 2 of the acquired

or produced for own account in less than 5 years prior to their

paste it into a business asset or in less than 5 years ago

the start of the tenancy, the own costs increase demonstrably costs

spent on their repair and technical improvements,



(c) the value of the outstanding debt secured by) the transfer of rights, for

tangible movable property that remains in the possession of the creditor,



(d) the reproduction purchase price) in other cases determined by the

special legislation; ^ 1a) with immovable cultural monuments

reproduction purchase price calculated as the cost of construction as determined by the

special legal regulation without taking account of the category of cultural

monuments, historical cultural monuments and age to the price of art and

uměleckořemeslných works, which are part of the building. For the taxpayer that


has revenue from the rent pursuant to section 9, should be the replacement cost

fix already at the start of the tenancy,



(e) the acquisition of assets free of charge) at a price determined according to a special legal

the rules on the valuation of assets on the date of ^ 1a), with the exception of asset acquisition

depreciable according to § 30 para. 10 (a). and, if the taxpayers) referred to

in § 2 expired from the acquisition of more than 5 years, increased in immovable

things about the cost of repair and technical improvement; If the period of

from the acquisition of more than 5 years, means the taxpayers referred to in § 2

input price price referred to in point (d)),



(f) the value of the technical evaluation) according to § 33 para. 1 completed

starting with 1. January 2001 on a tangible asset, whose accounting depreciation is

expenditure (cargo) according to § 24 para. 2 (a). in point 1), increased by

Awards of depreciable tangible assets; While depreciation for the purposes

This law can be applied only to the amount of input prices reduced

applied accounting depreciation of tangible fixed assets in accordance with § 24 para. 2 (a). in)

point 1,



g) translated foreign price (§ 23 para. 17).



Part of the entry prices referred to in subparagraphs a) to (f)) is the technical improvement

After putting things to the State eligible, with typical use

the exception of the technical assessment carried out on immovable cultural

the memory and the excluded from the depreciation of tangible property (section 27), no later than

However, in the first year of depreciation. Included in the entry price of the unit is not

the valuation of that part of the unit that is the plot of land. If the original odpisovatel

in the cases referred to in § 30 paragraph 2. 10 did not begin with depreciation, is

the acquirer an input price of tangible assets, the entry price from which

the original odpisovatel depreciation applied. The entry price of the tangible assets are

reduced by the subsidy from the State budget, from the budgets of municipalities and

counties, State funds, Regional Council of the cohesion region ^ 124),

funds (grants) allocated according to a special legal

prescription, on the awarded grants of the European communities, the

grants, contributions and support from the public budget and other cash

the funds of a foreign State, with the exception of money funds managed

businesses headquartered or domiciled abroad (hereinafter referred to as

"public resources"), is provided on their acquisition or on its technical

appreciation, if these funds do not charge according to a special legal

prescription ^ 20) in favor of returns (revenues). Similarly, even for

tangible assets created by own activities and also in the case of

adopted not in the form of special-purpose income monetary donation to

acquisition of tangible assets or in its technical assessment. In the input

prices of tangible assets referred to in section 26 para. 2 (a). (b)), and (c)) can be

include all expenses (costs) to the induced investment, which, for the purposes

This Act, the expenses (costs) incurred on acquisition of assets

transferred into the possession of another person or passed to another person, or

regarding the change of property belonging to another person and podmiňujícího

the function or use of the tangible fixed assets referred to in section 26 para. 2 (a). (b))

and (c)).



(2) For the net price for the purposes of this Act, shall be the difference between

input price of tangible assets and the total amount of the depreciation provided for by

section 26 and sections 30 to 32 of this asset, even if the expenditure on

ensure the taxable income [section 24, paragraph 2 (a))] to include the taxpayer

only a proportion of depreciation in accordance with § 28 para. 6 or apply in

some of the tax periods expenditure as a percentage of revenue.



(3) technical evaluation of input price increases (hereinafter referred to as "enhanced

entry price "), and at the same time the asset depreciable pursuant to § 32 and

net price (hereinafter referred to as "increased net book value") of the

assets in the tax period, when the technical evaluation completed

eligible State and put into normal use; in doing so, the taxpayer,

which separately records and depreciated tangible technical appreciation

assets according to § 26 para. 3 (b). and expenditure as defined in) or § 26 para. 3

(a). (c) for each additional) increases the technical assessment completed on

the main asset of the input price and at the same time the asset depreciable pursuant to §

32 and the residual price of already registered another asset in the tax

the period when the technical evaluation completed and reported to the State

eligible typical use. The provisions of the preceding sentence shall not apply to

technical evaluation in the cases referred to in paragraphs 1, 4 and 6, §

paragraph 30A. 5 and in the technical evaluation carried out on the immovable cultural

the memory of depreciable according to § 30 para. 6 or in the technical evaluation of the

carried out on the material property excluded from the depreciation. The obligation to

increase input price and depreciated separately registered technical

assessment of any additional technical assessment completed on the original

property does not apply to technical improvements made to the immovable

cultural memory, which are depreciated according to § 30 para. 6 always separately.



(4) a taxpayer who odpisoval technical improvements and expenses as defined in

§ 26 para. 3 (b). (c)), or part thereof, which is not excluded from the

depreciation, related with the property of odkoupeným under the financial

leasing, increased by the cost price of the asset odkoupeného input

(net) cost of depreciable assets other already in the tax

the period when the asset is purchased, and continues in the current depreciation.



(5) input price of tangible assets in joint ownership is

a co-owner of the entry price provided for in paragraph 1 of the value of its

co-ownership. The value of the technical assessment carried out on the

tangible property in joint ownership between the joint owners

determined by their co-ownership.



(6) if the technical evaluation of the Depreciated tenant, the entry price

(net book value) in odpisovatele (the landlord) in the year of termination of the lease

or cancellation of odpisovatele with the depreciation policy the lessee, and it



and the amount of the goods receipt) as provided for under § 23 para. 6 (a). and)

point 2, if the technical improvements made in excess of the rent,



(b) the net cost of the technical) on the evaluation of the registered for the tenant,

If it is bottled.



If the tenant makes improvements beyond the agreed rent

with the approval of odpisovatele (the landlord) and the tenant is not depreciable

or odpisovatel (the landlord), the input (net) price

of the asset for the odpisovatele (the landlord) in their

the amount of goods rental income under § 23 para. 6 (a). and)

1. following the increase in input prices (net book) under this paragraph continues

odpisovatel (the landlord) in depreciation from increased input prices or from

increased residual prices. This provision shall not apply if the

termination of the lease by reason of the purchase of lease by the tenant, to include

the net price by technical assessment to the input of depreciable

price according to § 29 para. 1 (b). and).



(7) when you increase or decrease input prices that occurs for no longer

depreciable assets for any reason other than its technical improvement

(hereinafter referred to as "the changed entry price"), provides for the depreciation of the modified input

(net) prices while maintaining valid rates (coefficient) according to § 31

or section 32.



(8) tangible assets that the taxpayer referred to in section 2 of the acquired at the time of

less than 5 years before inserting it into a corporation and not

included in the assets of, the transferee is an input price, if it was

acquired for valuable consideration, purchase price, if it was acquired or manufactured in

self directed, are the input price their own costs, and the acquisition of

tangible property free of charge, the cost of tangible fixed assets in accordance with a special

law on the valuation of assets on the date of ^ 1a) acquisition. While at the

immovable property can be the input price for the licensee to increase the cost of

proven to be spent on their repair and technical improvement before

paste it into a business corporation. On the day of the deposit to the Corporation is

for the purposes of this Act, the date referred to in the contract of deposit.



(9) the entry price of tangible assets is unchanged,



and if you are experiencing) valuation when the merger or Division of the business

Corporation under special legislation ^ 20) in the case where it

requires a special legal regulation, ^ 131)



(b)) if there is a settlement between the mutual fund shareholders by splitting the case

under special legislation, or



(c)) where they are defined by the unit in the building.



(10) the entry price of the tangible assets of the original odpisovatele, that

applied to the transferee of the deposit for the continuation of the depreciation, increases by

the amounts that have become part of the awards for the transferee of the embedded assets

as the costs related to the acquisition in accordance with the legislation of the

governing the accounting.



section 30



(1) in the first year of depreciation of tangible fixed assets the taxpayer to hashes

depreciation groups referred to in annex 1 to this Act. If u

for the building works to change the main use and as a result of this change,

classification changes to depreciation groups referred to in annex 1 to this

the law does change the classification of the assets of the taxpayer in the tax

the period or periods for which it is given a tax return, in which the

change occurred. Separately, depreciated technical improvements made to

tangible property excluded from the depreciation of the hashes into depreciation groups,


to which belong to tangible assets, on which the technical appreciation

carried out. The depreciation period shall be at least:

+---------------------+----------------------+

| Depreciation group | The period of depreciation |

+---------------------+----------------------+

| 1 | 3 years |

+---------------------+----------------------+

| 2 | 5 years |

+---------------------+----------------------+

| 3 | 10 years |

+---------------------+----------------------+

| 4 | 20 years |

+---------------------+----------------------+

| 5 | 30 years |

+---------------------+----------------------+

| 6 | for 50 years. |

+---------------------+----------------------+



Provided for the depreciation period shall not apply to tangible property for which

the depreciation to the extension of the period of depreciation. Construction work

(House, building, structure) is classified into depreciation groups pursuant to its

the main use in accordance with the specific legislation. When you use

buildings for several purposes is for inclusion in depreciation groups

decisive share of the use of the total prevailing usable floor

desktop. ^ 99) tangible fixed assets, which cannot be classified in depreciation groups

According to annex No 1 to this Act, except as provided in paragraphs 6

up to 8, classed according to the classification of types of construction-CC Czech

the Statistical Office ^ 99) shall be classified under depreciation Group 5 and the other

tangible assets classed by CZ-CPA classification of products should be included in

depreciation Group 2.



(2) the taxpayer performs uniform (§ 31) or accelerated depreciation (§

32) depreciation method for each newly acquired tangible assets down

odpisovatel, except as provided in paragraph 10, and cannot be changed after

the entire period of its depreciation.



(3) Tangible assets are depreciated up to input prices or increased

input prices.



(4) the annual depreciation of otvírek of new quarries, sand pits, hlinišť and technical

reclamation, if these are not included in tangible fixed assets, which

input prices are included, the temporary buildings and mine workings, shall be

as a proportion of the entry price and the prescribed duration. Similarly, the depreciated

tangible assets, whose useful life or duration is fixed over the years

generally binding regulations or by the competent authority on the basis of a mandate

in a special law.



(5) in the matrices, dies, moulds, models and templates in the classification of products

CZ-CPA marked 25.73.50 and 25.73.60 code code, the annual depreciation

down as a proportion of the entry price and the fixed expiry date or

set number of produced castings or extrusions.



(6) the technical assessment carried out on immovable cultural monument

(section 29, paragraph 3), the annual depreciation shall be one patnáctiny input

prices.



(7) the annual depreciation in accordance with paragraphs 4 to 6 shall be determined to the nearest days

or to the nearest number of whole months, starting from the month following the date on

in which conditions were met for amortisation; While depreciation cannot be

break.



(8) in the opening (termination) of depreciation in accordance with paragraphs 4 to 6 in the course of

the tax year can be applied only in the amount of annual depreciation attributable

on this tax period, depending on the selected way of setting

the accuracy of the depreciation referred to in paragraph 7.



(9) the Depreciation provided for in accordance with paragraphs 4 to 6 shall be rounded to whole

the Crown up.



(10) from the input prices, from which the original odpisoval odpisovatel, which is

the taxpayer referred to in § 2 or § 17 para. 3 or a permanent establishment

the taxpayer referred to in § 17 paragraph 2. 4 on the territory of the United States, with the

the exception specified in § 29 para. 7, and while maintaining a depreciation

continues the depreciation that had begun the original odpisovatelem



and the legal successor to the taxpayer and) the successor Corporation,



(b) the taxpayer assets) acquired



1. the contribution of a shareholder, shareholder or member cooperatives residing or

located on the territory of the Czech Republic, who was also at the physical person

included in trading assets, and for legal persons in its assets,



2. deposit of municipalities or regions, provided that the assets in the possession of the municipality

or region, and was included in their assets,



3. transformation,



(c) the taxpayer assets) acquired a silent partnership contribution with the

resident in the territory of the Czech Republic, together with the acquisition of

proprietary rights in such property, if a silent partner had before

making a deposit, the assets included in the company's assets,



(d)), the silent partner in the tangible assets acquired by returning his deposit,

If the acquired ownership rights in such property,



e) taxpayer assets, which can transfer by

^ 31 c special regulations) or can transfer as a result of

limitation of State organisations,



f) the taxpayer referred to in § 2, which disabled the tangible assets of the business

property and, subsequently, tangible business property, again ranked.

Similarly, even in case of interruption of the lease (section 9),



(g)) of the Treaty when the latter is the assignment of financial leasing, if

shall comply with the agreed-upon total amount of payment, the purchase price and no shortening

originally provided for the leasing period. If it is referred to the used thing for less

price than was registered with the entry price of assignor, the depreciation

to apply for a maximum amount of the price paid by the assignee,



h) a taxpayer who has acquired the right to use the tangible movable property

a contract for the loan, and for ensuring the transfer of rights to debt

such property,



I) a debtor who has acquired ownership of tangible assets based on

the contract of lease. In the depreciation continues the taxpayer, if this

assets acquired the property rights of returning the borrowed things



(j)), husband (wife), which is in the business of assets tangible assets,

that was already in the commercial property and was recorded on the wife (husband),

with the exception of property acquired by buying from the other spouse,



k) non odpisoval tangible assets before the end of the activity,



l) associate of assets specified by type,



m) beneficiaries.



In depreciation of tangible movable property, if a taxpayer continues to

This property became again the property rights by complying with the debt that was

ensure the transfer of rights in the manner followed for ensuring

the debt referred to in subparagraph (h)). Similarly, continues to depreciate and the taxpayer for

tangible assets returned at termination of the lease and the taxpayer upon termination of

company or termination of membership in the society for property intended

Depending on the type that it was inserted into this company. Similarly,

continues to depreciate and the taxpayer who is a natural person, by

leased tangible property excised from the assets, or in the

the case of the classification of his rented tangible assets in the commercial

asset.



section 30a



Extraordinary depreciation



(1) tangible fixed assets included in depreciation Group 1 according to annex No 1 to

This Act taken in period 1. January 2009 to 30. June 22, 2010

can a taxpayer which is its first owner, write off evenly without

interruption in 100% of the entry price for 12 months.



(2) tangible assets included in depreciation Group 2 according to annex No 1 to

This Act taken in period 1. January 2009 to 30. June 22, 2010

can a taxpayer which is its first owner, write off without interruption

up to 100% of the input prices for 24 months, while for the first 12 months will apply

depreciation evenly up to 60% of the entry prices of tangible assets and

other immediately following 12 months depreciation evenly

to a maximum of 40% of the entry prices of tangible assets.



(3) the Depreciation referred to in paragraphs 1 and 2 shall be determined to the nearest whole month;

While the taxpayer has an obligation to initiate the depreciation starting with the following

month after the date on which the conditions were met for the depreciation. When

start or stop a depreciation during the tax period may be

apply only in the amount of depreciation attributable to this tax period.

Depreciation shall be rounded up to the nearest Crown.



(4) the Extraordinary depreciation of tangible fixed assets in accordance with paragraphs 1 and 2 may not be

applied to tangible property depreciable pursuant to § 30 para. 4 and 5.



(5) the technical assessment of tangible property depreciable pursuant to paragraphs 1

and 2 does not increase its input price. Completed technical improvement is

hashes to depreciation group, in which it is classified on the tangible assets,

that is the technical assessment made and depreciated as a tangible

assets according to § 26 to 30 and 31 to 33.

-------------------------------

*) Note. ASPI: section 30a was inserted at the same time the law 216/2009 Coll. and 326/2009 Sb.



§ 30b



Depreciation of tangible assets used for the production of electricity from solar

radiation



(1) tangible assets classification CZ-CPA production marked the code group

27.11, 27.12 and later in the following CZ-CPA 26.11.22 used in the manufacture of

electricity from a device for generating electricity from solar radiation is

acquired without interruption for a period of 240 months in 100% of input

prices or increased input prices.



(2) the Depreciation referred to in paragraph 1 shall be determined to the nearest whole month;

While the taxpayer has an obligation to initiate the depreciation starting with the following

the month after the month in which the conditions were met for the depreciation. When

start or stop a depreciation during the tax period may be

apply only in the amount of depreciation attributable to this tax period.

Depreciation shall be rounded up to the nearest Crown.




(3) the technical assessment of tangible property depreciable pursuant to paragraph 1

its input price increases. The taxpayer continues in tangible

assets from increased input prices minus the odpisy od already applied

of the month following the month in which the technical appreciation

terminated, and evenly without interruption after the remaining depreciation period

provided for in paragraph 1, at least for a period of 120 months.



section 31



(1) all tangible assets are depreciation groups

assigned to these maximum annual depreciation rate:



and the annual depreciation rate) for tangible fixed assets neodpisovaný (b))

to (d))

+---------+---------------+------------------+---------------+

| Depreciation | in the first year | in the following years | for increased |

| Group | depreciation | depreciation | input price |

+---------+---------------+------------------+---------------+

| 1 | 20 | 40 | 33.3 |

+---------+---------------+------------------+---------------+

| 2 | 11 | 22.25 | 20 |

+---------+---------------+------------------+---------------+

| 3 | 5.5 | 10.5 | 10 |

+---------+---------------+------------------+---------------+

| 4 | 2.15 | 5.15 | 5.0 |

+---------+---------------+------------------+---------------+

| 5 | 1.4 | 3.4 | 3.4 |

+---------+---------------+------------------+---------------+

| 6 | 1.02 | 2.02 | 2, |

+---------+---------------+------------------+---------------+



(b)) the annual depreciation rate in increase of the depreciation in the first year of depreciation of

20%

+---------+---------------+------------------+---------------+

| Depreciation | in the first year | in the following years | for increased |

| Group | depreciation | depreciation | input price |

+---------+---------------+------------------+---------------+

| 1 | 40 | 30 | 33.3 |

+---------+---------------+------------------+---------------+

| 2 | 31 | 17.25 | 20 |

+---------+---------------+------------------+---------------+

| 3 | 24.4 | 8.4 | 10, |

+---------+---------------+------------------+---------------+



(c)) the annual depreciation rate in increase of the depreciation in the first year of depreciation of

15%

+---------+---------------+------------------+---------------+

| Depreciation | in the first year | in the following years | for increased |

| Group | depreciation | depreciation | input price |

+---------+---------------+------------------+---------------+

| 1 | 35 | 32.5 | 33.3 |

+---------+---------------+------------------+---------------+

| 2 | 26 | 18.5 | 20 |

+---------+---------------+------------------+---------------+

| 3 | 19 | 9 | 10, |

+---------+---------------+------------------+---------------+



(d)) the annual depreciation rate in increase of the depreciation in the first year of depreciation of

10%

+---------+---------------+------------------+---------------+

| Depreciation | in the first year | in the following years | for increased |

| Group | depreciation | depreciation | input price |

+---------+---------------+------------------+---------------+

| 1 | 30 | 35 | 33.3 |

+---------+---------------+------------------+---------------+

| 2 | 21 | 19.75 | 20 |

+---------+---------------+------------------+---------------+

| 3 | 15.4 | 9.4 | 10. |

+---------+---------------+------------------+---------------+



(2) the annual rate of depreciation as referred to in paragraph 1 (b). (b)) may use

a taxpayer with a mainly agricultural and forestry production, ^ 7) which is the first

odpisovatelem machines for agriculture and forestry, in the classification of

production of CZ-CPA designated by code 28.3. A taxpayer with a predominantly

agricultural and forestry production, for the purposes of this Act, shall be deemed to

the taxpayer for which the income from this activity amounted to in the previous

the tax year of more than 50% of total revenue; While at the

of the taxpayer to which the tax became chargeable during the tax

the period is determined the ratio of the income actually achieved.



(3) the annual rate of depreciation as referred to in paragraph 1 (b). (c)) may use

a taxpayer which is first odpisovatelem device for cleaning and treatment

water in the CZ-CPA classification of products marked with the code used by the 28.29.12

in buildings classified according to the classification of types of construction-CC

The Czech Statistical Office ^ 99) to subclass 125113, for the screening and

finishing equipment to the evaluation of secondary raw materials included in

section 28, which are handled by the secondary raw material specified

in the classroom, CZ-CPA 38.32.



(4) the annual rate of depreciation as referred to in paragraph 1 (b). d) may use

a taxpayer that is the first tangible assets odpisovatelem zatříděného

under this Act in depreciation groups 1 to 3 with the exception of tangible

the assets referred to in paragraphs 2, 3 and 5.



(5) the annual rate of depreciation pursuant to paragraph 1. b) to (d)) cannot be

applied to aircraft, if they are not used by the operators of air

transport and aerial works on the basis of the concession and the operator released

Aviation schools, for motorcycles and cars, if they are not

used by the operators of the motorized road transport services and operators

taxi service on the basis of the concession and the operator driving school-issued or

If this is not the cars special vehicle design

subgroup of the ambulance and burial under a special legal regulation, ^ 78)

tangible assets in the production classification CZ-CPA designated by code 17.1

(household appliances) and code-30.12 (recreational and

sport boats).



(6) in the first odpisovatele of tangible movable property, for the purposes

This Act deems the taxpayer, who first took the new

tangible movable property that has not been used for their intended purpose and in

the previous was odpisovatele goods. The first odpisovatele of tangible

movable property shall be treated as a taxpayer that the assets acquired

or produced for own account.



(7) when a uniform depreciation depreciation of tangible assets shall be established for

given tax period equal to one hundredth of a unit of the product of its input prices and

assigned an annual depreciation rate. A taxpayer may, on the basis of their

the decision to use and rates lower than the maximum rates laid down in paragraph

1. the rate is lower than the maximum rates laid down in paragraph 1 cannot be used

the taxpayer referred to in § 2, applying the expenditure referred to in § 7 para. 7 or

§ 9 para. 4 and is obliged to maintain depreciation only given pursuant to section 26 paragraph 1. 8

or uses tangible assets only in part to ensure that the taxable

income and expenditure to ensure that the taxable income shall incorporate the

part of the depreciation according to § 28 para. 6.



(8) when a uniform depreciation from increased input prices of tangible assets

the depreciation of the assets shall be established for a given tax period equal to one

hundredths of the product of its increased input prices and the associated annual depreciation

Rates valid for extra input cost.



(9) the Depreciation provided for under paragraphs 7 and 8 are rounded to whole

the Crown up.



§ 32



(1) when an accelerated depreciation of tangible assets are depreciation groups

assigned to these coefficients for accelerated depreciation:

+---------------------------------------------------------------+

| The coefficient for accelerated depreciation |

+---------+---------------+------------------+------------------+

| Depreciation | in the first year | in the following years | for increased |

| Group | depreciation | depreciation | net worth |

+---------+---------------+------------------+------------------+

| 1 | 3 | 4 | 3 |

+---------+---------------+------------------+------------------+

| 2 | 5 | 6 | 5 |

+---------+---------------+------------------+------------------+

| 3 | 10 | 11 | 10 |

+---------+---------------+------------------+------------------+

| 4 | 20 | 21 | 20 |

+---------+---------------+------------------+------------------+

| 5 | 30 | 31 | 30 |

+---------+---------------+------------------+------------------+

| 6 | 50 | 51 | 50. |

+---------+---------------+------------------+------------------+



(2) when an accelerated depreciation depreciation of tangible assets shall be



and depreciation in the first year) as a percentage of its input prices and the associated

the coefficient for accelerated depreciation applicable in the first year of depreciation;

While a taxpayer which is first odpisovatelem, the depreciation

increase by



1.20% of the entry price of machinery for agriculture and forestry, in the classification of

production of CZ-CPA designated by code 17.6, and only with the taxpayer with mainly

agricultural and forestry production, ^ 7)



2.15% of the entry price of equipment for cleaning and treatment of water in the classification

production of CZ-CPA designated by a code 28.29.12 used in construction sites

classified according to the classification of types of construction-CC Czech

the Statistical Office ^ 99) to subclass 125113, for sorting and finishes

device to the evaluation of secondary raw materials that are included in section 28,

which are handled by the secondary raw material specified in the class

CZ-CPA 38.32,



3.10% of the entry prices of tangible assets zatříděného under this Act in the

depreciation groups 1 to 3 with the exception of tangible fixed assets referred to in

points 1 and 2 and in § 31 para. 5,



(b)) in other tax periods as a proportion twice its

the difference between the book value and the associated coefficient for accelerated


depreciation and the number of years, after which it was no longer depreciated.



(3) when an accelerated asset depreciation increased by its technical

an assessment will depreciation



and the increase in the net) price as a proportion twice increased

book value of assets and the associated coefficient of an accelerated

the depreciation applicable to increased net price



(b)) in other tax periods as a share, twice the net

the difference between the price of the asset and the associated coefficient of an accelerated

the depreciation applicable to increased net price and the number of years, after which

It was recorded from increased net prices.



(4) when shortening the depreciation according to § 30 para. 1 u already depreciable

tangible property, when the difference between the assigned coefficient for accelerated

depreciation and the number of years, after which it was already tangible assets depreciated, it is

less than 2, for the determination of the annual depreciation always uses the difference between the

assigned by the coefficient for accelerated depreciation and the number of years, after which

was already tangible assets depreciated, in the amount of 2; While the number of years

include only the entire tax period under § 21a.



(5) depreciation fixed pursuant to paragraphs 2 to 4 are rounded to whole

the Crown up.



section 32a



Depreciation of intangible assets



(1) for the purposes of this Act, shall be depreciated formation expenses, intangible

the results of research and development, software, royalties, and other property,

that is recognized in the accounts as intangible assets as defined by the Special

^ 20) law (hereinafter referred to as "intangible assets"), if



and) was



1. has been acquired for consideration, a deposit of a member of a corporation, partnership,

transformation, donation or bequest, or



2. created by own activities for the purpose of trading with him or to his

repeated the provision and



(b)), the entry price is higher than CZK 60,000 and



c) shelf life is longer than one year; While the times

the expiry date shall mean the period during which the asset is usable for

the current activity or uchovatelný for further action or can serve

as a surface or part of upgradeable or other procedures and solutions

including the verification time of intangible results.



(2) intangible fixed assets for the purposes of this Act, does not consider the positive

or a negative difference between the valuation of the acquired business establishment in particular

the purchase, deposit or a valuation of the assets and debt in the context of business transformation

corporations, and the sum of its components individually revalued assets

reduced by the debt taken over (goodwill), allowance or

the preferential limit ^ 117), which is, in particular, the individual reference

the quantity of milk production quota, individual and individual limit

premium rights under a special legal regulation ^ 117).



(3) intangible fixed assets can depreciate the taxpayer which odpisovatele

It took users for a fee.



(4) in the case of intangible assets, to which the taxpayer has a right of use for a period of

particular, the yearly depreciation is calculated as the share of input prices and periods agreed

the Treaty. In other cases, the intangible assets acquired

without interruption, and that audiovisual work ^ 106) 18 months, software and

intangible results of research and development for 36 months, formation expenses 60

months and the other intangible assets 72 months. For intangible assets

acquired or transformation, ^ 131) continues the acquirer in depreciation

begun by the original odpisovatelem on the condition that the depositor,

the company being acquired or allocated by business corporations could be the depreciation for the

This intangible assets are applied. The intangible assets of the embedded

the taxpayer referred to in § 2 (2). 3 and § 17 para. 4 the purchaser may

apply in the aggregate as depreciation expenses (costs) only up to the amount of the remuneration

proven by the depositor.



(5) depreciation in accordance with paragraph 4 shall be determined with an accuracy of whole months,

starting with the following month after the date on which the conditions were met for the

depreciation; While a taxpayer that has a right to use intangible assets

negotiated contract for a definite period, has the option to provide for depreciation

the nearest days. At the start of (their) depreciation in the course

the tax year can be applied only in the amount of depreciation attributable to the

This tax year, depending on the determination of the accuracy of the

depreciation. Depreciation shall be rounded up to the nearest Crown.



(6) the technical improvement increases the input price of intangible assets;

for the technical evaluation shall be treated as expenditure on the completed extension

availability or usability of intangible assets or interventions that

have resulted in a change in the purpose of intangible assets, if after the termination of the

an individual intangible assets exceed the amount of $ 40,000. For the technical

evaluation also considered referred to expenses not exceeding the specified

the amount if the taxpayer on the basis of their decision would not apply as

expenditure (cost) under section 24. The taxpayer continues to depreciation of intangible

assets from increased input prices minus the odpisy od already applied

of the month following the month in which the technical appreciation

terminated, and evenly without interruption after the remaining depreciation period

provided for in paragraph 4, but at least



a) audiovisual works over a period of 9 months,



b) software and intangible results of research and development for a period of 18 months,



c) intangible assets, if users agreed upon for a limited period, to

end of the period agreed in the Treaty,



(d)) other intangible assets for a period of 36 months.



If after their technical evaluation of intangible

^ 20) assets with purchase price lower than CZK 60,000, whose book depreciation

they are applied as an expenditure (cost) according to § 24 para. 2 (a). in) point

2, to increase the unit cost on the amount exceeding Czk 60 000, depreciated

the intangible assets from the input prices subject to conditions

referred to in paragraph 1 as newly acquired intangible assets; in doing so,

depreciation for the purposes of this law can be applied only to the amount of input prices

minus the not yet applied the accounting depreciation. When the extension of the period of use

rights of the agreed contract of limited duration will increase taxpayer value

technical evaluation of input price and continues the depreciation of intangible

assets from increased input prices minus the odpisy od already applied

of the month following the month in which the user extended

and it's equally without interruption to the end of the newly negotiated rights

the use of the.



(7) unless this Act provides otherwise, the provisions for intangible

Similarly, provisions for assets tangible assets.



§ 32b



The leasing business establishment



(1) the Sharecropper of the business establishment that has the written consent of propachtovatele

to depreciation, proceeds in the application of depreciation of tangible assets and

intangible assets by analogy with the provisions relating to depreciation, while ensuring

the debt transfer rights.



(2) when a lease of the business establishment increases the profit for



and the pachtýře)



1. the difference between depreciation according to the law governing the accounting and

pachtovným,



2. the amount of the claim, which it passes on the basis of the contract of tenancy

the business establishment, and at the rate it does not propachtovateli,



(b)) an amount equal to propachtovatele of the debt of the captured on balance sheet

the accounts, which is transferred to the pachtýře on the basis of the contract of tenancy

the business establishment, and at the rate it did not pay farmers.



(3) enhancing the financial results referred to in paragraph 2 does not apply to



and) the amounts that was posted for the benefit of income,



(b) debt from a penalty),



(c)) of the debt, interest on arrears



(d) the debt of other penalties) of the situation,



e) debt, based on which the expenditure is incurred in respect of the cost to achieve it,

ensuring and maintaining taxable income that was paid.



(4) when calculating the difference between depreciation according to the law

governing the accounting and pachtovným, rents will be reduced by the portion of the specified

to pay another debt to propachtovateli; for the payment of another's debt is

does not consider posting their account is debited rents fixed

the commitment.



section 32 c



Assets from abroad



(1) upon acquisition of tangible fixed assets and intangible assets, which has not been

part of the permanent establishment in the territory of the Czech Republic, a deposit from the

the taxpayer referred to in § 2 (2). 3 or in § 17 paragraph 2. 4 continues to

a business corporation or a permanent establishment of the taxpayer referred to in section 17

paragraph. 4 on the territory of the Czech Republic in depreciation of tangible assets and

intangible assets of converted foreign prices established under paragraph 23 of

paragraph. 17, from which the taxpayer referred to in § 17 paragraph 2. 4 apply depreciation

or foreign items of a similar nature; in doing so,



and hashes to tangible assets) depreciation groups pursuant to annex 1 to the

This law and acquired the rate laid down in section 31

in the column, indicated by the words "in the later years of depreciation",



b) intangible fixed assets depreciated over the remaining number of months specified in §

32A.



(2) depreciation in the Czech Republic can be taken in total, the amount of the difference between the

provide the foreign price and depreciation or foreign items

of a similar nature.



(3) if the tangible fixed assets and intangible fixed assets are depreciated using the

by the depositor at the time of deposit for a period that is in § 30 paragraph 2. 1 listed

as a minimum the depreciation period, can be the difference between the equivalent foreign

price and depreciation or odčitatelnými items of a similar nature,


put forward by the depositor from abroad, apply to the assignee as an expenditure

(load) in the tax year, or the year for which the tax is served

the award, in which that the assets were acquired.



(4) in the case of tangible assets and intangible assets, which can be referred to in this

the law, however, depreciated from which foreign items of a similar nature

as it was not possible for depositors to apply, can be used with the transferee

depreciation of the entry prices referred to in section 29 para. 1 (b). (g)).



§ 32d



In tangible and intangible assets that have been transferred from the

abroad to a permanent establishment of the taxpayer referred to in § 2 (2). 3 or in

§ 17 para. 4 on the territory of the United States, and that was that the taxpayer

abroad, the company depreciates its tangible assets the taxpayer as

the purchaser of property under section 32 c.



§ 33



(1) the technical assessment for the purposes of this Act, the always

expenditure on completed superstructure, outbuildings and construction work, renovation

and modernization of the assets, if exceeded for each asset in the aggregate

in the tax year 1995 amount to $ 10,000, and starting with the tax

period of 1996 the amount of 20 000 CZK, and starting with the tax period 1998 amount

40 000 CZK. Technical evaluation are referred expenses not exceeding

set out the amounts that the taxpayer on the basis of their decision to not apply

as an expenditure (cost) according to § 24 para. 2 (a). zb).



(2) a reconstruction is for the purposes of this Act, the intervention in the property,

that results in a change to its purpose or technical parameters.



(3) for the purposes of modernization of this Act, the extension of the facilities

or useful.



(4) Technical evaluation are also the expenditure referred to in paragraph 1 if it is

shall be borne by the future tenant on foreign assets in the course of its

taking on the condition that becomes the tenant of this tangible property

or part of it, and the owner of the tangible property does not include the expenditure

incurred by the future tenant in the input prices.



(5) the provisions of paragraph 1 shall also apply to the technical appraisal,

If the tax return for the period other than the taxation period

as defined in this law.



§ 33a



Binding assessment of the fact, whether it is the property of the technical intervention

appreciation of the



(1) a taxpayer who will perform, carry out, or has carried out intervention in the

property, the tax administrator may request a decision on the

authentic assessment as to whether this intervention into the technical

evaluation pursuant to § 32a of the paragraph. 6 and section 33.



(2) the request for the issue of a decision on binding assessment of the interference with the

the assets referred to in paragraph 1 shall indicate the taxpayer



a) name, domicile and address of the trader, where the taxpayer is a physical

the person, or the name, legal form and registered office, if the taxpayer legal

person, and tax identification number, if one has been assigned,



(b)), the name, description or numbering of the assets to which it is or will be,

It has been tampered with (hereinafter referred to as "assets under consideration"), the date and the method of its

acquisition and commissioning, his awards and information on the chosen procedure

accounting and tax depreciation,



(c) the assets under consideration,) which consists of a set of tangible movable property,

also the individual parts of the file, in substance and in terms of value; If

This file has been assigned to the tangible movable property the other thing or

on the contrary, it has been disabled, the date of the assignment or dispose of this matter,



(d) a description of the status of the asset under consideration) in acquisition and before

intervention, description of the current use of property and asset utilization after implementation

intervention,



e) expenses (costs), in which a taxpayer concerns including

the justification of these doubts,



f) description of the work which will be, are or have been carried out in the framework of intervention in the

the assets under consideration,



(g)) the budget foreseen interference with property or in the event of termination

interference with the property under consideration, a summary of the expenditure actually incurred

(costs),



(h)) the tax period to which the decision on the authentic assessment has

the intervention of the property referred to in paragraph 1 apply,



draft resolution I) a binding assessment of the interference with the property under

of paragraph 1.



(3) the taxpayer, together with an application for the issue of a decision on binding

assessment of the intervention to the assets referred to in paragraph 1 shall be obliged to submit



and) proof of possession of assets under consideration, in the case of intervention in the

asset under consideration in hiring and the consent of the owner of the property under consideration,

where appropriate, the lessor with design interventions,



(b)) to the extent assessment documentation, whether the interference with the

asset under consideration technical evaluation pursuant to § 32a of the paragraph. 6 and section 33,

in the case of immovable property construction documentation showing

changes in intangible assets.



§ 34



The items deductible from the tax base



(1) From the tax base of tax loss can be deducted, which originated and has been

charged for the previous tax year or part of a maximum of 5

tax periods following immediately after the period for which the

tax loss amount. For the taxpayer, who is a member of the public

the business of the company, the tax loss adjusted by the portion of the tax base or

part of the tax loss of a public company; While this part of the

the tax base or tax losses shall be determined in the same proportion as

profit is doled out under the social contract, otherwise equally. U

the taxpayer, who is a general partner of a limited partnership, the tax

the loss of part of the tax base or part of the tax losses limited partnership

the company specified in the same proportion as it doled out the gain or

limited partnership loss under a special legal regulation.

For the first time, you can apply for this provision, tax losses incurred for

tax year 1993. For joint-stock companies in which the

the conversion from a mutual fund to another business entity, you can subtract

tax loss suffered and been charged an investment fund

starting with the tax period 1996. For the taxpayer referred to in section 2 may be from

the tax base for the previous loss resulting from the tax period or

part of it, pursuant to section 5 and listed in the tax return, the longest in the 5

tax periods following immediately after the tax year

in which it was indicated in the tax return.



(2) for the determination of the tax losses that can be deducted pursuant to paragraph 1,

the provisions of § 23 and § 33 38n up. The limited partnership tax

the loss reduced by an amount attributable to komplementářům.



(3) the provisions of paragraphs 1 and 2 shall not apply to charitable

the company, with the exception of non-profit companies that are

College or the provider of health services, who have

permissions to the delivery of health services under the law governing

health services.



(4) may be deducted from the tax base deduction for promotion of research and development

or deduction to support vocational training.



(5) If a deduction is not possible to support research and development or deduction

to promote vocational education deduct because of the low tax base

or tax losses can be deducted in the third period at the latest,

following the period in which they arise.



§ 34a



The amount of the deduction to support research and development



(1) a deduction for promotion of research and development shall be the sum of the



and 100%) of the costs incurred in the period on the implementation of the project of research and

the development included in the deduction, not total expenditure

incurred at the time of implementing the research and development project

included in the deduction, and



(b) 110%) of the costs incurred in the period on the implementation of the project of research and

the development included in the deduction in excess of the aggregate expenditure

incurred at the time of implementing the research and development project

included in the deduction.



(2) the time for the purposes of the deduction to support research and development

means the time that



and) ending on the date preceding the date on which the period begins, and



(b)) is as long as a year.



(3) for the purposes of the deduction of the period of support to research and development



and) the tax period, or



(b)) the period for which the tax return is served.



§ 34b



Expenditure on research and development to be included in the deduction



(1) expenditure incurred on r & d zahrnovanými the deduction is

means the expenditure (costs)



and in the implementation of taxpayer) research and development project on the



1. experimental or theoretical work,



2. Design and construction,



3. the calculations,



4. proposals of technology,



5. the production of a functional prototype or sample the product or its parts

related to the implementation of the project of research and development,



(b)) are expenses (costs) to achieve and maintain the revenue assurance and



(c)) are recorded separately from other expenditure (costs).



(2) expenditure incurred on r & d zahrnovanými the deduction of

are not



a) expenses (costs), which was only in part to support from

public resources,



(b)) expenditure (costs) to the service, with the exception of expenditure (costs) to the



1. services related to implementation of the project of research and development and that

are taken from the public university or research organization as defined

in the Act governing the promotion of research and development for the purpose of providing

the aid, in the form of the activities referred to in paragraph 1 (b). and)



2. the remuneration for financial leasing of tangible movable property,

related to the implementation of the project of research and development,




c) royalties and licence fees,



d) expenditure (costs) to the intangible results of research and development, taken from

other persons, with the exception of those related to the implementation of the project research

and development and that are acquired from a public university or research

Organization, as defined in the Act governing the promotion of research and development for the

the purposes of granting the aid.



(3) If expenses (costs) under paragraph 1 are related to the realization of the

research and development projects only in part, shall be included in the expenditure

spent on research and development included in the deduction only their

the aliquot part.



§ 34 c



R & d project



(1) research and Development Project shall mean the document in which the taxpayer

before the start of the project research and development shall be defined by its activities in

research and development under the law governing support for research and development and

that contains the



and) basic identifying information about the taxpayer, which are



1. trade name or business name and registered address of the taxpayer, if

taxpayer income tax of legal persons,



2. the name, address of the registered office and address of the place of residence

the taxpayer, if the taxpayer income tax natural persons



3. tax identification number, if one has been assigned,



(b)) for the project, which is the time from the date of the day

completion of the project,



c) project objectives that are achievable in the time of the project and

such termination,



d) estimated total expenses (costs) to the solution and project

estimated expenditure (costs) in each year of the project,



(e)) the names of all persons who will be expertly provide project solution with

indication of their qualifications and forms of employment relationship to

the taxpayer,



(f) the method of inspection and evaluation) the procedure of the project and the

the results,



g) date and place of the project approval,



h) name and signature of the person responsible for the research and development project.



(2) research and Development Project must be approved by the taxpayer before the

the start of its solution.



(3) the person responsible for the project of research and development is responsible for the fulfilment of the

the terms of this Act for project research and development. The responsible

person is in the taxpayer's income tax



and the taxpayer) among natural persons,



(b)) legal entities its statutory authority or be a member of this body.



§ 34 d



Deduction for promotion of research and development for personal business partners

companies



(1) for the taxpayer, who is a companion to a public company,

You can deduct on the promotion of research and development to increase the proportion of deduction

to support research and development. This ratio corresponds to the ratio, which

partner involved in the profit of public company.



(2) for the taxpayer, who is a general partner of a limited partnership, you can

deduction for promotion of research and development to increase the proportion of deduction on

support for research and development. This ratio corresponds to the ratio, which

General partner participates in the profits of the limited partnership.



section 34e



Binding assessment of the expenditure incurred on r & d instruments

the deduction of the



(1) the tax administrator shall issue, at the request of the taxpayer in a legally binding decision

assessment of expenditure incurred on r & d instruments

the deduction.



(2) subject to a mandatory assessment of the costs incurred for research and development

the deduction is included in determining the expenditure incurred on r & d

included in the deduction for the purposes of the deduction to support research and development.



(3) the request for the issue of a decision on the mandatory assessment of expenditure

spent on research and development included in the deduction, the taxpayer shall indicate the



and) project of research and development,



(b)) to enumerate the activities which the taxpayer considers the activities carried out in the

implementation of the projects of research and development, together with the reasons for why the taxpayer

These activities are considered to be activities carried out during project implementation

research and development,



(c) expenditure on) to enumerate the activities which the taxpayer considers the activities of the

carried out in the implementation of research and development projects,



d) enumeration of activities in respect of which the taxpayer has doubts as to whether the expenditure on

These activities are incurred research and development expenses included in

deduction together with an indication of the doubts,



(e) the allocation of the individual) of the costs incurred on both the implementation of the

research and development projects and other activities, and the criteria used

distribution,



(f)) of the period to which the decision on the authentic assessment has a concern,



draft resolution g) of authentic assessment.



(4) if the decision is a binding assessment of the costs incurred for research

and development included in the deduction of delivered to the taxpayer after the expiry of

for filing the tax return for the period in which the decision on the

authentic assessment, a taxpayer may deduct, concern the deduction for support

research and development in an additional tax return.



section 34f



General provisions on deduction of training assistance



(1) a deduction for training assistance, the sum of the deduction on

asset acquisition support for the vocational training and the deduction to support

expenses incurred for a pupil or student in vocational education.



(2) vocational education, for the purposes of the deduction in support of vocational

education means educational activity within the



and on-the-job training) in middle education under the Education Act

or professional practice in higher vocational education under the Education Act

carried out at the workplace, the person who has permission to activities

related to the scope of education and concluded with a legal entity

performing activities of high school or higher vocational school of the Treaty

the content and scope of the practical teaching or professional experience and

conditions for their actions,



(b)), part of an accredited high school program of study according to the law

governing the College carried out at the workplace, the person who has

permission for activities related to the study programme and concluded

the contract with the University about the content and scope of this educational activity and

on the conditions for its venue.



(3) for the purposes of establishing an operating period of the property and number of carried out

hours of on-the-job training, professional experience and educational activities in the

the part of an accredited high school program of study

the taxpayer must conduct the class book or similar register containing

data provided by the supporting educational activities, and its progress.



(4) for the purposes of the deduction of the Period to support vocational training means



and) the tax period, or



(b)) the period for which the tax return is served.



(5) the deduction for training assistance for the taxpayer that is

companion to a public company or the general partner of a limited partnership

the company shall be applied, mutatis mutandis, as a deduction to support research and development.



(6) a condition of the conclusion of the agreement referred to in paragraph 2 (a). and you can substitute)

certificate of vocational education, if the performance of the on-the-job training

or professional practice pupils or students of the school, whose work is carried out by himself

taxpayer, practical teaching or professional practice are performed on the

the workplace of the taxpayer, that serves a different kind of activity, which

It is not the school's activities and is the predominant activities. In a statement must

to define the content and scope of the practical teaching or professional experience and

the conditions for the meeting.



§ 34 g



Deduction to support the acquisition of the assets of the vocational education



(1) deduction of asset acquisition support for vocational training shall be

the sum of the



and 110%) the entry price of the property,



1. which is the first owner of the taxpayer,



2. that is taken for the purposes of vocational training and



3. which is used for training of more than 50% of the time its

the operation in three consecutive tax years immediately following

periods,



b) 50% of the entry price of the property,



1. which is the first owner of the taxpayer,



2. that is taken for the purposes of vocational training and



3. which is used for training in the range of 30% to 50% of the time

its operation in three consecutive tax years immediately following

periods,



(c) 110% of the entry price) of property to the original owner that his

the first owner, if the asset is



1. the subject of financial leasing and the remuneration of this financial leasing

the cost to reach, ensuring and maintaining revenue under this Act,



2. where, for the purposes of vocational training and



3. used for the training of more than 50 percent of its traffic in the

three consecutive tax periods immediately following and



d) 50% of the entry price of the property to the original owner that is his first

the owner, if the asset is



1. the subject of financial leasing and the remuneration of this financial leasing

the cost to reach, ensuring and maintaining revenue under this Act,



2. where, for the purposes of vocational training and



3. used for vocational training in a range of 30% to 50% of the time its

the operation in three consecutive tax years immediately following

periods.



(2) the deduction referred to in paragraph 1 may be deducted from the tax base in the period

acquisition of the assets referred to in paragraph 1 (b). a) and b) or abandonment of property

referred to in paragraph 1 (b). (c)), and (d)) the user to use.



(3) the Deduction referred to in paragraph 1 may not exceed an amount equal to the product of the


5 000 CZK and the number of hours of on-the-job training, professional experience and

training activities in the framework of part of an accredited degree program

high school carried out at the workplace of the taxpayer in the acquisition period

assets referred to in paragraph 1 (b). a) and b) or abandonment of property by

paragraph 1 (b). (c)), and (d)) the user to use.



(4) the property or equipment to be taken for the purposes of the deduction by

paragraph 1 means assets



and) as defined in the contract concluded between the taxpayer and the legal

the person carrying out the activity of secondary schools, colleges or

high school about the content and scope of practice, professional practice

or educational activities in the framework of part of an accredited degree

the high school program and the conditions for their actions or statements

on vocational training as the assets that will be used when



1. practical teaching,



2. professional experience or



3. training activities in the framework of part of an accredited degree program

high schools in the workplace of the taxpayer,



(b)) which is an input price of the acquisition price or their own costs and



(c)) for whose acquisition or acquisition would not be part of the granted

the public support

.



(5) the property or equipment to be taken for the purposes of the deduction by

paragraph 1 is only



a) tangible assets included in depreciation Group 1, 2 or 3 in accordance with annex

No 1 to this Act, or



b) software that is intangible assets with an input price of higher than 60

000.



section 34 h



A deduction for costs incurred to support the pupil or student



A deduction for costs incurred to support the pupil or student within

vocational education is the product of the



200 CZK)



(b)) the number of hours made in the period of the taxpayer in the workplace within the



1. on-the-job training,



2. professional experience,



3. training activities in the framework of part of an accredited degree program

high school.



The editorial title ASPI-discount on income tax



§ 35



Discount on income tax



(1) the taxpayer referred to in § 2 and 17, the tax for the tax period to which

is the calendar year, or for the tax period is shorter than for a continuous

consecutive 12 months falling within the calendar year, or

part of the abovementioned tax period for which a tax return is served,

reduced by



and the amount of $ 18,000) for each employee with a disability, with

except for employees with disabilities a heavier ^ 33) and a proportion of the

of this amount, if the result of the average annual number of equivalents

These staff members referred to in paragraph 2 of the decimal number,



(b)) the amount of CZK 60,000 for each employee with heavier health

disabilities ^ 33) and a prorated portion of that amount, if the result is

the average annual number of employees, converted in accordance with paragraph

2 decimal number.



Among taxpayers who are companions of public business

the company, the General partners of a limited partnership and limited partnership

the company will reduce the tax referred to in points a and b)) only the amount that

corresponding to the ratio which was divided between them the tax base determined

public business company or a limited partnership.



(2) for the calculation of the rebate referred to in paragraph 1 (b). a) and b) is determined

the average annual number of employees with disabilities

disabilities ^ 33). The average number of employees is calculated

separately for each group of employees as defined in the previous sentence

as a proportion of the total number of hours that these employees results from

working time or individually negotiated working time after

time (length) of employment in the period for which according to the

paragraph 1, the tax return, and the total annual work Fund

time for one employee working full working

the period provided for by specific legislation. The total number of hours

shall not be counted in hours not worked due to Unexcused

absence from work, nenapracovaného work is provided

employer payroll without compensation if the employee was unable to perform work

for other important reasons related to his person, and temporary work

incapacity or quarantine, for which it is not for wage compensation, salary

or pay or reduced salaries or reduced for the period of the temporary

incapacity or quarantine under a special legal

prescription ^ 47a) or sick leave from sickness insurance, with the exception of

neodpracovaných hours for the first three days of temporary work

the inability, when pay wages or salary not employees under the

§ 192 paragraph 2. 1 the second sentence after the semicolon in the labour code. The duration of the

employment does not include maternity or parental leave,

service in the armed forces, civil service and long-term performance release

for the performance of public functions. The calculated percentage is rounded up to two

decimal places.



(3) if the tax referred to in paragraph 1 (b). a) and b) apply

the taxpayers referred to in section 17 for the tax period, which is the economic

year, or for the tax period longer than 24-consecutive

the twelve months, or for otherwise defined period for serving

tax return, whose beginning and end falls into two different

calendar years, the total amount of the discount as the sum of the incremental

the amounts of these discounts, calculated separately for the calendar year to which the

the beginning of the fall, and for the calendar year in which falls the end of reporting period

serving the tax return. In the calculation of each of the intermediate amounts

discounts as the divisor used total annual fund of working time

attributable to one employee working full-time

provided for by specific provisions, of the calendar year and the amount of

discounts referred to in paragraph 1 (b). a) and b) valid on the last day of the period for

serving the tax return.



(4) the tax credit referred to in paragraph 1 cannot be applied to tax (tax section)

attributable to the tax base (partial tax base) under section 20b.



section 35a



(1) a taxpayer who has been given the promise of investment incentives under the

a special legal regulation, ^ 67) which started to provide the promise of

business and is registered as a taxpayer for the income tax, he may,

meet the General conditions laid down by specific legislation and

the specific conditions established by this Act, may apply a reduction, and

it,



a) in the case of the taxpayer, the income tax of legal entities, in the amount of the product of the

tax rate according to § 21 para. 1 and the taxable amount pursuant to section 20 (2). 1,

reduced the appropriations under section 34 and section 20 (2). 8 and the difference which

interest income to be included in the taxable amount pursuant to section 20 (2). 1 in excess of the

related expenditure (costs),



(b)) in the case of the taxpayer's personal income tax, in the amount of the tax

calculated in accordance with section 16 of the tax base (section 7).



The amount of the tax credits will not change if it is additionally charged higher tax

duty.



(2) the special conditions under which can be redeemed for a discount on the tax under

paragraph 1, are



and starting with the tax period, the taxpayer), in which he has fulfilled General

conditions under the law governing investment incentives, for

the determination of the tax base to the extent possible



1. all depreciation under section 26 to 33; in the period of application of the discount cannot be

depreciation (§ 26 para. 8), the method of depreciation under this

the law provides for the taxpayer,



2. adjustments to receivables under a special legal

^ Regulation 22a),



3. the items deductible from the tax base under section 34 in the nearest

the tax year for which the tax base will be banned,



(b) the taxpayer will) tangible fixed assets, ^ 20) with the exception of

immovable property, acquired in the framework of the investment considered for

the purpose of granting public aid, the first owner in the Czech

Republic; This does not apply to property acquired in the context of the liquidation of the

the estate under a special legal regulation ^ 19a),



(c)) in the period, for which it can claim a tax credit based on

paragraph 3, will not be cancelled, the decision against him by bankruptcy

or in the case of a natural person does not stop or interrupt a business

activity,



(d)), starting with the tax period, the taxpayer, in which meet the General

conditions under the law governing investment incentives, will not increase the basis

for the calculation of tax rebates to business operations in its relations with persons

referred to in the provisions of § 23 para. 7 in a way that does not match the

economic principles of normal business relations,



e) taxpayer takes and records in the possession of tangible and intangible fixed

thing ^ 20) at least in the amounts set out in the general terms and conditions

the investment action under the law governing investment incentives,



(f)), which was provided to a taxpayer under a special legal

prescription ^ 67) more promises of investment incentives for the same type

investment actions as defined in the Act governing the investment incentives, can

apply the tax credit for the tax period only by one of these

promises. If the tax credit provided under the later promise

not all of the following tax period, the tax discount


According to the previously issued promises of investment for the same type of action as defined in

the Act governing the investment incentives.



(3) the tax credit referred to in paragraph 1 can be exercised for a period of ten

each tax period, immediately following the first

tax period for which the tax credit can be applied, is the tax

the period in which the taxpayer has complied with the terms and conditions under the Special

^ Law 67) and the special conditions laid down by law,

However, the tax period at the latest, in which 3 years have elapsed since the release of

the decision on the promise of investment incentives under a special legal

prescription.



(4) discount on the tax must not exceed, in each of the tax periods

rate of public aid under the law governing investment incentives

in relation to the eligible costs actually incurred so far and at the same time

not in the overall summary, with other forms of investment incentives

exceed the maximum amount of public aid provided for by decision pursuant to

the law governing investment incentives.



(5) the amount of tax is rounded up to full Czk down.



(6) If a taxpayer fails to meet any of the conditions referred to in paragraph 2,

the exception of those referred to in paragraph 2 (a). a) and (d)), or any

of the General conditions, stipulated by special legislation, or

one of the obligations, the non-fulfilment of the promise of decision shall cease to

investment incentives expire, are entitled to a discount pursuant to paragraph 1 shall cease and

the taxpayer is required to file a tax return for all

the tax period in which the discount applied. If the taxpayer submits a

additional tax returns on the basis of the decision on the authentic assessment

the way that the price agreed was created between connected persons

issued in connection with the application of an international treaty, be entitled to a discount

in the first sentence. If the taxpayer fails to comply with the condition referred to in

paragraph 2 (a). and) or (d)) shall be entitled to a rebate for the tax period in

where this condition is not complied with, shall be reduced by an amount equal to

the product of the rate of tax pursuant to § 21 para. 1 and that portion of the tax base changes after

the reduction of the items under section 20 (2). 8 and section 34, which suffered a violation of

the conditions referred to in paragraph 2 (a). and) or (d)), and the taxpayer is obliged to

to provide further tax return for any tax year in which the

condition not complied with. Discount on the tax cannot reach negative values.



(7) If a taxpayer in the period since the publication of the decision on the promise

investment incentives to the expiry of the period during which the apply discount

tax credit in accordance with paragraph 3, take part in the merger or Division by merging as

acquiring a business corporation or the acquiring shareholder takes over

the assets of a business corporation cancelled the transfer of the assets of the partnership, it cannot

already in the following tax periods, starting with the tax period

under section 21a (e). (c)), to apply the tax credit referred to in paragraph 1. This

the fact the tax administration, the taxpayer shall notify the Ministry of finance and

The Ministry of industry and trade. The obligation to fulfil the conditions laid down

the law governing investment incentives is not affected.



(8) If a taxpayer in the period since the publication of the decision on the promise of investment

incentives to the expiry of the period for which the tax credit can be applied

referred to in paragraph 3, will increase the basis for calculating the tax transfer

or part of the assets of the persons referred to in § 23 para. 7, which they

will result in a reduction of the tax base or to increase tax losses,

cannot already exist in the following tax periods, starting with the tax

the period in which the event occurred, apply the tax credit referred to in

of paragraph 1. Shall communicate this to the taxpayer by the tax authorities, the Ministry of

of finance and the Ministry of industry and trade. Obligation to fulfilment of the conditions

laid down by law governing the investment incentives is not affected.



(9) if the taxpayer in the year for which it can claim a tax credit

referred to in paragraph 3 shall notify the tax authority that no longer apply the discount

tax credit referred to in paragraph 1, the following can no longer tax

periods, starting with the tax period in which the fact

the tax administration notified, to apply the tax credit referred to in paragraph 1. This

the taxpayer shall also the Ministry of finance and the Ministry of

industry and trade. The obligation to fulfil the conditions laid down by law

governing the investment incentives is not affected.



§ 35b



(1) a taxpayer who has been given the promise of investment incentives under the

a special legal regulation, and which is not covered by the provisions of §

35A, may, if the General conditions laid down by specific legal

Regulation and the specific conditions laid down in this law, discount

the tax, which is calculated according to the formulas S1 S2, with minus



a) S1 is equal to the amount of tax calculated in accordance with paragraph 2, for the tax

the period for which the discount will be applied; This amount does not increase, if

Additionally charged higher tax liability,



b) S2 is equal to the arithmetic average of the tax amounts calculated in accordance with

paragraph 2 for the three immediately preceding tax year

zdaňovacímu period, for which you can apply a discount for the first time. For the taxpayer,

from the income tax registration has expired less than three

the tax period is calculated the arithmetic mean of the amounts of taxes for all

the tax period. In the case that the relevant accounting period will be shorter

or longer than 12 months, the tax amount calculated in accordance with paragraph 2

for the purpose of calculating the arithmetical average of the amounts converted into tax

period of 12 months. The arithmetic mean of the tax amounts will be adjusted by

the value of each annual sectoral indices prices announced

The Czech Statistical Office, starting with the index relating to the

the last period of the zdaňovacímu, for which he was the arithmetic average

tax amounts are calculated; the arithmetic average of the amounts of tax shall not be reduced,

If it is for the relevant tax period, the lower the tax levied retrospectively

duty.



(2) the tax amount for the purposes of paragraph 1, the



and the taxpayer tax) at the corporate tax rate is equal to the amount calculated

tax rate according to § 21 para. 1 of the tax base under section 20 (2). 1

reduced the appropriations under section 34 and section 20 (2). 8 and the difference which

interest income to be included in the taxable amount pursuant to section 20 (2). 1 in excess of the

related expenditure (costs),



(b)) in taxpayer income tax equal to the amount calculated

pursuant to section 16 of the tax base under section 7.



(3) If a taxpayer has reported for the tax period for which it was

calculate the arithmetic mean of the amounts of the tax referred to in paragraph 1 (b). (b)),

tax loss or tax obligation on the

the relevant tax year for purposes of the calculation of the arithmetic mean

tax amounts referred to in paragraph 1 (b). (b) a non-zero value).



(4) the tax credit referred to in paragraph 1 can be exercised for a period of ten

each tax period, immediately following the first

tax period for which the tax credit can be applied, is the tax

the period in which the taxpayer has complied with the terms and conditions under the Special

^ Law 67) and the special conditions laid down by law,

However, the tax period at the latest, in which 3 years have elapsed since the release of

the decision on the promise of investment incentives under a special legal

prescription.



(5) discount on the tax must not exceed, in each of the tax periods

rate of public aid under the law governing investment incentives

in relation to the eligible costs actually incurred so far and at the same time

not in the overall summary, with other forms of investment incentives

exceed the maximum amount of public aid provided for by decision pursuant to

the law governing investment incentives.



(6) the provisions of § 35 para. 2, 5, 7, 8 and 9 shall apply mutatis mutandis.



(7) If a taxpayer fails to meet any of the conditions listed in section 35a of the paragraph.

2, with the exception of the conditions referred to in paragraph 2 (a). a) and (d)), or

one of the general terms and conditions laid down by specific legal

Regulation, or any of the requirements, whose non-fulfilment shall cease to

the decision to promise the validity of investment incentives, discounts

referred to in paragraph 1 shall cease to exist and the taxpayer is required to file an additional tax

all return for the tax year in which the discount applied. If

the taxpayer shall submit an additional tax returns on the basis of the decision on the

authentic assessment of the way in which it was created the price negotiated between the

the United parties, issued in connection with the application of the international

the contract, be entitled to a discount in the first sentence. Non-compliance with

taxpayer a condition specified in § 35 para. 2 (a). and) or (d)), the right to

the rebate for the tax period in which this condition is not complied with, the

reduced by an amount equal to the product of the rate of taxation pursuant to § 21 para. 1 and that

part of the tax base changes after a reduction of appropriations under section 20 (2). 8 and §

34, which suffered a violation of the conditions referred to in paragraph 2 (a). and) or (d)),

and the taxpayer is required to file a tax return for all

the tax period in which to comply with the condition. Discount tax credit cannot

reach negative values.



§ 35ba



Tax rebates to taxpayers of income tax of physical persons




(1) the taxpayer referred to in section 2 of the tax calculated under section 16, or

reduced in accordance with section 35, 35a or § 35b for the tax period shall be reduced by



and) the base discount of 24 840 Czk to the taxpayer,



b) discount on the husband of 24 840 CZK for a wife (husband) living with

the taxpayer in jointly managing a household, if does not have its own

income for the tax period in excess of 68 000; If the wife

(husband) the holder of a ZTP/P, increases the amount of 24 840 CZK

Double. In a custom receipt spouse benefits are not included

State social support benefits, foster care, with the exception of the remuneration

foster parent, disability benefits, benefits of material

emergency, care allowance, social services, State contributions to the pension

insurance with State contribution ^ 9a), State contributions to supplementary

pension savings, State contributions according to the law on building savings and

State support of building savings ^ 4a) and a scholarship provided by the

learners constantly preparing for future occupation and income

arising by reason of the close care or another person who is entitled to

care allowance pursuant to the Act on social services ^ 4j), which is from

tax exempt under § 4. For spouses who have property in the common

property of the spouses, to your own spouse income does not include the

income that flows to the other spouse, or for income tax purposes

considered to be income of the other spouse,



(c)) the basic discount on disability in the amount of 2 520 €, if the taxpayer receives

disability pension for disability of the first or second degree of

pension insurance pursuant to the Act on pension insurance ^ 43) or

It ceased to exist when the entitlement to invalidity pension for disability of the first or second

the degree because of overlapping entitlement to payment of the disability pension and

old-age pension,



d) extended the discount to disability in the amount of Czk 5 040, is receiving a taxpayer

disability pension for disability of the third degree or another pension from

pension insurance pursuant to the Act on pension insurance ^ 43), in which the

one of the conditions is that the Declaration is invalid in the third degree,

It ceased to exist when the entitlement to invalidity pension for disability of the third degree from

because of overlapping entitlement to payment of the disability pension for disability

the third degree and the old-age pension or taxpayer according to the specific

disability legislation in the third degree, but his application for invalidity

third-degree invalidity pension was rejected for reasons other than

Therefore, it is not disabled in the third degree,



e) discount for ZTP/P in the amount of Czk 16 140, if the taxpayer

the holder of a ZTP/P,



f) discount on student of 4 020 Czk for the taxpayer, after the time that the

is constantly preparing for the future of the profession by studying or prescribed

training up to the age of 26 years, or after a period of full-time

Doctoral study programme, which provides higher education

education up to the age of 28 years. Period of continuous training at

the future of the profession by studying or training means the period prescribed

listed under special legislation ^ 14 d) for the purposes of the State

social support,



g) discount for the placement of a child.



(2) the taxpayer referred to in § 2 (2). 3 the tax decreases for the tax

the period of the amounts referred to in paragraph 1 (b). (g)) and (b). b) to (e)), only

If it is a taxpayer that is resident in a Member

State of the European Union or the State of the formation of the European economic area and

If the sum of income from sources in the territory of the United States under section 22

at least 90% of its revenue with the exception of income that are not

subject to tax under section 3, or 6, or are exempt from tax pursuant to §

4, 6 or 10, or income from which tax is levied by deduction under

special tax rate. The amount of income from sources in a foreign country shows

the taxpayer's foreign tax administrator confirmation.



(3) the taxpayer can claim the tax reduction referred to in paragraph 1 (b). (b)) to

(f)), by the amount of one twelfth for each calendar month, on

the beginning there were the conditions for entitlement to a tax reduction

met.



(4) in the tax return to the joint income and expenditure in the community

the assets of the taxpayer can claim a tax credit for the period of duration

community property, community property with the exception of the heirs, on whom he had

claim and that has not been enforced.



§ 35bb



Discount for placement of a child



(1) the amount of the discount for the placement of a child corresponds to the amount of the expenditure of the proven

incurred by the taxpayer for the location of a dependent child of the taxpayer in

the tax year in pre-school establishments, if it were not

claimed as an expenditure under section 24.



(2) a tax credit can only be redeemed, if the dependent child is living with

the taxpayer in jointly managing the household.



(3) a rebate can be claimed for a dependent child of the taxpayer, if it is not

about his own grandson, or a grandchild of the other spouse. For his own grandson, or

grandson of the other spouse can apply the discount only if they are in the care,

that replaces parental care.



(4) for each dependent child can be up to a maximum discount

the minimum wage.



(5) if the child is in Nourishes one jointly managing households more

taxpayers can apply the discount for the placement of a child in a tax year

only one of them.



(6) for the purposes of income tax with the pre-school facilities refers to



and kindergarten according to) the Education Act or a similar device in the

abroad,



(b)) services child care in the children's group and



(c)) child care preschool operating on the basis of the

trade licence, if the nature of the care provided is as follows

comparable to care provided by



1. device services child care in the children's group, or



2. the school under the Education Act.



§ 35 c



Tax advantage for taxpayers of income tax of physical persons



(1) the taxpayer referred to in § 2 shall be entitled to tax benefits for dependent

the child living with him in jointly running the household on the territory of the Member

State of the European Union or the State of the formation of the European economic area,

(hereinafter referred to as "tax benefit") in the amount of Czk 13 404 per year to one child,

15 804 CZK per year for a second child and 17 004 CZK per year for the third and each additional

child tax credit does not apply if, pursuant to section 35 or § 35b. The taxpayer

the tax benefit will reduce tax calculated under section 16, or reduced

pursuant to section 35 or paragraph 35ba or 35bb. Tax benefits the taxpayer may

applied in the form of tax credits, tax or tax credits and

the tax bonus. If one jointly running a household

them more children, assessed, for the purposes of this provision,

all together.



(2) the tax credit referred to in paragraph 1 may apply up to a taxpayer

the tax liability calculated under this Act for the taxation

period.



(3) if the claim of the taxpayer to the tax advantage provided for in paragraph 1 above

than the tax calculated in accordance with this Act for the relevant

the tax period, the tax bonus is the difference. The taxpayer may

tax bonus to apply, the amount is at least $ 100, up to a maximum

However, to a maximum of 60 300 CZK per year.



(4) the tax bonus can assert that a taxpayer in the tax year

had income under section 6, 7, 8 or section 9, at least six times

the minimum wage; the taxpayer has income only under section 9 shall not

expenses exceed income. These revenues do not include revenues from the

tax exempt, income from which tax is levied by deduction according to the specific

with the exception of income tax rates, which apply the procedure according to § 36 odst.

7 or 8 and income that are exempt under section 38f from taxation.



(5) the Taxpayer referred to in § 2 (2). 3 can the tax advantages apply,

only if he is resident of a Member State of the European Union or

State of the formation of the European economic area, and if the sum of all of its

income from sources within the territory of the Czech Republic (section 22) shall be at least 90% of the

all of its revenue with the exception of income not subject to tax in accordance with

section 3, or section 6, shall be exempt from tax under section 4, 6 or 10, or

income from which tax is levied by deduction according to the special tax rate. The amount of the

income from sources abroad demonstrates the taxpayer confirmation

foreign tax authorities.



(6) a dependent child of the taxpayer for the purposes of this Act, shall be deemed to

a child of your own, osvojenec, custody of the child, which replaces the custody,

a child who has ceased to be applied to this taxpayer because of the acquisition of the full

incapacitation or the age of majority in foster care, the child of the other spouse,

own grandson or grandson of the other spouse, if the parents do not have

sufficient income from which tax benefits could apply if

is



and minor),



(b) adult child until) reached the age of 26 years, if it does not receive

invalidity pension for third-degree invalidity and



1. consistently is preparing for the future of the profession; preparing for the future

occupation is assessed under the Act on State social support, ^ 14 d)



2. can not consistently prepare for a future career or engage in


gainful activity for an illness or injury, or



3. due to the long term adverse health status is neschopno

to carry out systematic work.



(7) the temporary stay of the child outside the home does not affect running together

on the application of the tax advantage. If this is about a child who is

the holder of a ZTP/P, increases the amount to them a tax advantage on the

twice; the maximum amount of the bonus tax in accordance with paragraph 3 shall remain

preserved.



(8) if the child is referred to in paragraph 6 (b). (b)) the marriage and if the

in jointly managing a household with a husband (wife), may

apply the husband (wife) tax credit when the conditions described

in § 35ba. If the husband (wife) sufficient income, of which could

(might) apply a reduction when compliance with the conditions referred to in section 35ba,

tax benefits may apply a parent of a child or the taxpayer for which

It is in relation to the child care replacing parental care, if the child is with him

lives in a household running together.



(9) if the child is in Nourishes one jointly managing households more

taxpayers can apply tax benefit in the tax year or in the

the same calendar month of the reporting period only one of them.



(10) the taxpayer, which nourishes the baby just one calendar month or

several calendar months in the tax year, you can provide tax

benefits in the amount of 1/12 for each calendar month in which the beginning of the

the conditions for its application. Tax advantage can be

applied already in the calendar month in which the child was born, or in the

which begins with the systematic preparation of the child for future occupation, or in

where the child has been adopted or taken into care replacing parental care

on the basis of the decision of the competent authority.



(11) a taxpayer who is required to file a tax return under section 38 g,

or who decided to do this, apply the tax in a tax bonus

Returns and asks the locally competent tax administrator about his payment. When

the payment of the tax bonus tax administrator shall act similarly when you return

overpaid under a special legal regulation for the administration of taxes.



(12) If the sum of the monthly tax bonuses paid pursuant to section 35d for

the taxpayer making the tax return exceeds the amount of the tax

the bonus calculated for the tax period shall be deemed the difference for

tax arrears; If a taxpayer, which were paid monthly

tax bonuses, qualify for a tax deduction for the tax year in the tax

confession does not apply at all, they are considered tax underpayment amounts in

the amount of the paid monthly tax bonuses.



§ 35ca



If the taxpayer in part-of the tax base under section 7 expenses under section 7

paragraph. 7 or in part-the tax base according to § 9 of the expenditure referred to in § 9 para. 4

and the sum of the partial foundations for which the expenditure in this way

applied, is more than 50% of the total tax base, cannot



and reduce the tax under section) 35ba para. 1 (b). (b)),



(b)) to apply a tax advantage.



§ 35d



(1) a taxpayer with income under section 6 may, in calculating tax under section

38 h of paragraph 1. 4 make a claim for a tax credit under section 35ba paragraph. 1 (b).

and (c)),) to (f)) and to the tax benefit.



(2) the advance payment on tax calculated in accordance with this Act shall be reduced by the taxpayer

signed declaration to tax according to § 38 paragraph 1(a). 4 the amount of

corresponding to one-twelfth of the amount provided for in § 35ba para. 1 (b).

and), c) to (f)) (hereinafter referred to as "monthly discount on income tax under § 35ba") and on tax

advantage in the amount corresponding to one-twelfth of the amount provided for in §

35 c (hereinafter referred to as "monthly tax advantage"). Monthly tax advantage

the payer shall provide to the taxpayer in the form of monthly tax according to § 35 c,

monthly tax bonus or monthly tax according to § 35 c and

monthly tax bonus.



(3) monthly tax credit under section 35ba shall provide the tax payer

the taxpayer up to the amount of tax calculated in accordance with § 38 h

paragraph. 2 and 3. Monthly tax rebate pursuant to § 35 c will provide tax payer

the taxpayer up to a maximum amount of tax, less the monthly discount on

tax under section 35ba.



(4) if the amount of tax, less the monthly tax rebate under section

35ba less than the amount of the monthly tax advantage is the difference

monthly tax bonus. Monthly tax bonus can be paid if its

the amount is at least $ 50, up to a maximum of 5 025 per month.

The taxpayer must pay a monthly tax bonus of the taxpayer

the amount set by this law when the income from dependent activities

If the sum paid or zúčtovaný this payer for

the calendar month (§ 38 h (1)) on the taxpayer

at least half of the amount of the minimum wage, rounded to the nearest Crown down

(hereinafter referred to as "half of the minimum wage"). These revenues are not included

revenue from the tax exempt, and income from which tax is levied by deduction

According to the special tax rate.



(5) to be paid monthly tax bonus tax payer reduces the exhaust of backups on

tax for the relevant calendar month. If you cannot claim the taxpayer

meet of the total advances to the tax, the taxpayer is obliged to

to pay monthly tax bonus or part of the taxpayer from its own

financial resources. About these amounts reduce the payments of advances of tax administrators

taxes in the coming months, until the end of the reporting period,

If neither the tax administrator of the remittance shortfall on a form

issued by the Ministry of finance. If, on the basis of this requirement

vratitelný overpayment, return it to the tax payers of the tax no later than

20 days from the receipt of the request.



(6) during the annual clearing of advances and tax relief will provide the payer

tax the taxpayer a tax credit under section 35 c up to a maximum amount of tax

net of tax rebates to taxpayers of income tax of physical persons.

If you are entitled to tax benefits higher than the tax thus calculated, has

a taxpayer entitled to payment of a tax advantage in the form of tax

the bonus only if the sum of income from employment from all payers

taxes in the last financial year, of which the taxpayer conducts his

annual clearing of advances and tax breaks amounted to at least

six times the minimum wage. If a taxpayer's income the sum of these

has not reached at least six times the minimum wage, the taxpayer during the annual

clearing of advances and tax breaks to the disbursed monthly tax

bonuses in calendar months in which the aggregate of his income has reached at least

the amount of half the minimum wage, a already entitled.



(7) during the annual clearing of advances and tax advantage tax payer for

the taxpayer's first tax be reduced by tax rebates to tax payers

income of individuals, and then calculates the amount of tax advantages

belonging to the taxpayer in the form of tax credits under section 35 c and tax

the bonus. Tax, reduced by a tax credit for income tax payers

individuals then reduced a tax credit under section 35 c and up as follows

the reduced tax compares with the sum of deposit, taxes withheld and calculates the differences on

Dani. Compares the tax bonus with the sum already paid monthly

tax bonuses and calculates the difference in tax bonus. If the sum of the

amounts paid on your monthly tax bonus is lower than the tax

bonus, raises the tax payer of the amount not paid on the tax bonus

the calculated positive difference on tax, or the amount in tax valuation

the bonus will be reduced by the calculated negative difference on tax. If the sum of the

paid monthly tax bonuses higher than the tax bonus, reduced

tax payer about over paid amount in tax bonus, calculated the positive

the difference in tax, or increase the calculated negative difference on tax.



(8) the overpayment from the annual clearing of advances and tax advantages and

the tax bonus supplement (the "Supplement of reckoning")

incur by making annual advance payments and tax advantages,

the taxpayer shall pay the taxpayer no later than when the pay-per-

March after the reporting period, if the total amount of the balance due from the

clearing more than 50 CZK. Any outstanding balance from the annual clearing of advances

and the tax advantage tax payer taxpayer don't shrink.



(9) the amount of the tax relief in the form of a supplement to the tax paid

the bonus will reduce the tax payer to the nearest drainage advances on to the tax authorities. In

If you cannot claim the taxpayer to satisfy from the total volume of advances

on tax, the taxpayer shall pay the surcharge on the taxpayer a tax bonus

all or part of their funds and these amounts will reduce the

advance payments to the tax authorities in the coming months, until

the end of the tax year, if requested locally appropriate administrator

taxes on remittance shortfall on a form issued by the Ministry of

finances. If, on the basis of this requirement vratitelný the overpayment,

return it to the tax payers of the tax no later than 20 days from receipt


This request. When you return the overpayment from the annual clearing of advances and

tax advantage tax payer shall proceed in accordance with § 38ch para. 5.



section 36



Special tax rate



(1) the Special income tax rate for taxpayers referred to in § 2 (2). 3 and

§ 17 para. 4, with the exception of the permanent establishment (article 22, paragraph 2, and 3) and the

exception of the provisions of paragraph 9, shall be



and) 15%, and that



1. from the revenue referred to in § 22 para. 1 (b). (c)), f) and (g)), points 1, 2, 6,

12 to 14, with the exception of revenue, for which the special tax rate

in paragraph 2 (a). (e)),



2. income from the rental of movable property or a part thereof situated on the territory of the

The United States,



(b)) 15%,



1. from the revenue referred to in § 22 para. 1 (b). g) points 3 and 4, with the exception of

the income referred to in point 5 of this subparagraph; While income from securities settlement

the proportion of the share of the liquidation and other income of the holding

capital assets in the form of share premium, the premium refund outside of the

capital or such similar to discharge, performance is reduced by the

the acquisition price of a share in a business corporation, if the payer is the taxpayer

demonstrated,



2. for the tax payers of personal income tax from the share allocated to the

participation certificate on cancellation of the mutual fund, reduced to the acquisition

^ 20) price of the share certificate, if the payer is the taxpayer,



3. the income of a shareholder company with limited liability or joint-stock

society in reduction of share capital up to the amount by which

increased deposit of a shareholder or the nominal value of the shares when you increase

share capital, if the source of this increase in profit business

company or fund created from profit; for this income always

, the capital of the first part of the decreases, which was

increased from profit a company or fund set up from profit,



4. profit transferred control to the person on the basis of a profit transfer agreement

or the control of the Treaty,



5. from the settlement outside the dining companion on the basis of the contract of transfer of

profit or the control of the Treaty.



For the shares at a profit, for the purposes of this Act, consider the amount of used

from profit after tax on the increase in the contribution of a limited partner in a limited partnership

the company or increase of capital of a member of the cooperative. For the shares

profit sharing is not considered a capital increase, if it was the source of the

This increase in the profit of a company or fund created from profit,



c) 35% of the income referred to in points (a) and (b))), and for taxpayers,

who are not tax resident



1. a Member State of the European Union or other State forming

The European economic area, or



2. a third State or jurisdiction, with which the Czech Republic has

If you are a valid and effective international treaty on avoidance of double

governing taxation and taxation exclusion of international double taxation

all possible types of income, a valid and effective international agreement or

the agreement on the exchange of information in tax matters for the taxation of

income, or which are parties to the multilateral international

a contract containing provisions on the exchange of tax information in the field

income taxes, that is for them and for the Czech Republic is valid and effective,



d) 5% of the remuneration for financial leasing.



(2) the Special income tax rate for taxpayers referred to in § 2 and 17,

If it is not in paragraph 1 or 9 unless otherwise provided, shall be 15%,



and) of the profit from participation in the business of the company or in mutual

the Fund is to share in them is represented by securities, and of the implementation of the

the profit of the Trust Fund; by the taxpayer pursuant to § 2 of the difference between the

paid the nominal value and the emission rate of the bond, the party holding

worksheet or deposit equivalent Department built, or in the case of their

the buy-back of the difference between the price of redemption and their emission

Exchange rate, interest rate, bond income of ^ 35a), of the bills issued by the Bank

to ensure that claims arising from the transfer of the creditor, the party holding the sheet and

He built on a par with the deposit, with the exception of interest income from the bonds of a

Foreign taxpayer, based in the Czech Republic, or

The Czech Republic under the taxpayer referred to in § 2 (2). 2,



(b)) of the profit from participation in the limited liability company, of the

the participation of a limited partner in a limited partnership,



(c)) of the profit share and the like benefits from membership in a cooperative,



(d)) of the profit share silent partnership contributions or other taxpayer tax

income of individuals,



(e)) of the share of the settlement upon termination of the participation of a partner in the company with

limited liability company, a limited partner in a limited partnership and the dissolution of

membership in the team, from the refund of the share premium, the premium out of the base

capital or such fulfilment of similar services; This income is reduced by the

the acquisition price of a share in a business corporation, if the payer is the taxpayer

demonstrated,



(f)) of the share of the liquidation of a shareholder in the joint-stock company

or in the company of limited liability companies, limited partners in a limited partnership

the company and the member cooperatives in cooperative, less the acquisition price

the share of the business corporation, if the payer is the taxpayer,



g) from the settlement outside the dining companion on the basis of the contract of transfer of

profit or control contract



h) for taxpayers of income tax of physical persons from the share allocated to the

participation certificate on cancellation of the mutual fund, reduced to the acquisition

^ 20) price of the share certificate, if the payer is the taxpayer,



I) on income of a shareholder company with limited liability or joint-stock

society in reduction of share capital up to the amount by which

increased deposit of a shareholder or the nominal value of the shares when you increase

share capital, if the source of this increase in profit business

company or fund created from profit; for this income always

, the capital of the first part of the decreases, which was

increased profit trading companies or from the Fund created from

profit; Similarly for the income of a member of the business Corporation of

the dissolution of the reserve fund or a similar Fund,



(j)) of the profits transferred control to the person on the basis of a profit transfer agreement

or the control of the Treaty,



k) of the revenues accruing to individuals from winnings and prizes in lotteries and

other similar games in advertising and promotional sweepstakes contests [§

10, paragraph 1. 1 (b). h)],



l) of the revenues accruing to individuals from the prices of the tenders, of

sports competitions and contests in which contestants circuit limited

the terms of the competition and the competitors or selected by the organizer of the contest

[section 10, paragraph 1, point (a).)]



m) from the revenues accruing to individuals of interest, winnings and other income from

certificates of deposits on the books of interest on the funds in the

holding sheets on name and deposits them on a par with the name assembled,

When the owner of the deposit is a natural person, for the whole duration of the

the deposit relationship under the civil code, the interest income from deposits on

accounts that are not in accordance with the terms of the one who leads the account, intended to

business, for example. sporogiro accounts, foreign exchange accounts [§ 8 paragraph 1 (b).

(c))],



n) of the benefits of supplementary pension insurance with State contribution, of the benefits

the supplementary pension savings and pensions reduced by of

§ 8 para. 6 and from the performance of the private life or other

income from personal insurance that is not locking in the discharge and shall not constitute termination of

the insurance contract, reduced pursuant to section 8 (2). 7,



about) from paid more of the share in the transformation of cooperatives in accordance with

special legal regulation ^ 13), even in the case when they are paid

Member of the transformed cooperative upon termination of membership or companion

company with limited liability and komanditistovi in a limited partnership

the company, which arose under the transformation project, upon termination of the

their participation as part of a share of the settlement, or as part of the

liquidation value when disposing of cooperatives, joint-stock company,

company with limited liability companies and for limited partnerships in the case

limited partners,



p) from the revenue referred to in section 6 (1). 4,



r) income from a lump-sum compensation rights with refilled at

pursuant to an agreement between the injured party and the insurer,



with) from the income of a natural person upon termination of the contract of the pension

insurance with State contribution, a contract of insurance and pension

contracts for the private life insurance in the form of a surrender value or other

the performance related to the termination of the pension insurance or surrender value,

reduced pursuant to section 8,



t) from the income of authors according to § 7 (2). 6,



for the income) general partner of a limited partnership and the partnership of the public

the business of the company arising as a profit after taxation of stock

company or limited liability company after the conversion of the equity

companies or companies with limited liability limited partnership

company or a public company,



in the výsluhového post and) surrender for soldiers of the occupation and the

members of the security forces under special legislation ^ 3).



For the shares at a profit, for the purposes of this Act, consider the amount of used

from profit after tax on the increase in the contribution of a limited partner in a limited partnership


the company or increase of capital of a member of the cooperative. For the shares

profit sharing is not considered a capital increase, if it was the source of the

This increase in the profit of a company or fund created from profit.



(3) the taxable amount for the special tax rate is only a receipt, if in

This Act does not provide otherwise. The taxable amount shall be determined separately for the

individual securities, even in the case of securities of the same

the species from one issuer. The tax base is reduced by nezdanitelnou

part of the tax base (section 15) and is quoted to the nearest Crown down, with

excluding income from a share of the profits from the participation in the business

company or mutual fund, where the proportion of them is represented by

securities for which the taxable amount shall be rounded down to the whole pennies

down. If the flow of foreign currency interest income from an account that is not in accordance with the conditions

the one who leads the account, intended for business, and from the party holding the sheet, the

the taxable amount in a foreign currency, without rounding. Income tax levied by

Special rate shall be rounded down to the nearest Crown. For income

arising from the share in the profits from the participation in a company or in

mutual fund, where the proportion of them represented by securities,

tax deducted (section 38d), attributable to the individual securities

not rounded, but the total amount of tax withheld the payer of any

the revenues accruing to one taxpayer out of equity in one

the business of the company or the holding of investment securities of one mutual

the Fund shall be rounded down to the nearest Crown. The revenue referred to in

paragraph 2 (a). and) or m), with the exception of income from a share of

profits from the participation in a company or in a mutual fund, if the

share in them is represented by securities, tax base and tax deducted

not rounded, and the total amount of tax withheld the payer of a single

the type of income of the taxpayer or the taxpayer's physical persons income tax

legal persons shall be rounded down to the nearest Crown. For income

referred to in § 22 para. 1 (b). g) in point 4 shall in the taxable amount for VAT

taxes collected by the special tax rate deduction does not include the value of

of the underlying instrument or asset.



(4) the revenues accruing from the share in the profits from the participation in the basic

the investment fund is the basis of the tax deduction for the tax charge based on

Special income tax rates decreased in proportion to the income subject to

the tax withheld in accordance with the specific tax rate or the rate of tax under section

21, art. 4 falling on this basis of the taxes that have been posted in the

proceeds benefit the investment fund in the tax period to which these

income related. If the above revenue recorded for the benefit of

revenue, including tax, the tax base for tax deduction under charge

special tax rate is reduced only by the amount of the reduced tax. The relative

the portion attributable to the taxable amount shall be determined in the same proportion, in

What is doled out profit specified to the payment of income to shareholders or

the owner of the profit participation certificates. Similarly, even with income from the share of the

liquidation of an investment fund or share settlement when

termination of participation shareholder in the company with limited liability or

limited partners in limited partnerships, which are investment fund.



(5) the tax base for the special tax rate for income excluding standing

a companion, who is not the parent company in relation to controlled or

the controlled entity, resulting from the settlement on the basis of the Treaty on the transfer of

profit or control contract from the management or the controlling entity, which is not

the parent company in relation to controlled or controlled by the person, is

reduces the profit to be converted on the basis of the Treaty on the transfer of profits or

the contract posted to revenues management or controlling trade

the company or its proportional part. Dilute an aliquot portion of the transferred profits to the

profit transfer agreement or the contract shall be determined in

the ratio of participation of individual members on the standing outside the controlled or

controlled by the company, shall not be considered to attend the management

or controlling companies in a controlled or operated business

the company. If the above revenue posted in favor of

revenue, including tax, the tax base for the special tax rate is reduced

only the amount of the reduced tax.



(6) go by the taxpayer referred to in § 2 (2). 2 interest income from

Government bonds, which the taxpayer acquired with funds from

the special escrow account at the Bank, according to a special legal

prescription ^ 22a) and held in a separate account at the Czech National Bank, in

CSD of dematerialized securities conventions, withheld

the tax on the total tax liability. If you cannot tax withheld at source or its

part set off on the overall tax liability because the taxpayer

was established in the amount of zero or showed a tax loss or the total

the tax liability is lower than the tax withheld, in the amount of the tax

obligations that cannot be counted, the overpayment.



(7) Includes a taxpayer that is resident in the Czech Republic,

any revenue referred to in § 6 (1). 4 in their tax returns for the tax

the period in which the income paid to conventions, tax withheld from

This income on his taxes.



(8) Includes a tax return, the taxpayer, not a tax

a resident of the United States, and who is resident in a Member

State of the European Union or the State of the formation of the European economic area,

any revenue referred to in § 22 para. 1 (b). b), c), (f) and (g))), 1,

2, 4, 5, 6, 12 to 14 conventions, tax deducted on his overall tax

the obligation relating to income from sources within the territory of the Czech Republic,

for that in the Czech Republic submitted a tax return. If it cannot be withheld

or part of a tax to set off on his overall tax liability

because the taxpayer the excise duty at the rate of zero or

reported tax loss or the total tax liability is less than the

tax withheld, in the amount of tax liability, which cannot be counted,

the overpayment. If a taxpayer does not include the revenue referred to in § 22 para. 1 (b).

b), c), (f) and (g))) points 1, 2, 4, 5, 6, 12 to 14 in their tax returns to the

the end of the period laid down specific legislation, shall apply mutatis mutandis to section

38E para. 7.



(9) the Special income tax rate is 19% for income tax payers

legal persons for interest income from the account for



and publicly beneficial taxpayer) that is not a municipality, region, or

the taxpayer referred to in paragraph § 18a. 5,



b) owners of units.



§ 37



The provisions of this law shall apply only if an international agreement,

the Czech Republic is bound provides otherwise. The term "permanent

base "used in international treaties is substantively the same as the

the term "permanent establishment".



§ 37a



(1) unless otherwise provided for in this Act, shall be used for the determination of the

the tax base, tax losses and tax obligations of the European

economic interest grouping provisions for the determination of the tax base,

tax losses and tax obligations of a public company.



(2) unless otherwise provided for in this Act, shall be used for the determination of the

the tax base, tax losses and tax obligations of membership of the European

economic interest grouping provisions for the determination of the tax base,

tax losses and tax obligations of the companion public business

the company.



(3) the income of a member of the European economic interest grouping, which is

the taxpayer pursuant to § 2 (2). 3 or § 17 para. 4, resulting from membership in the

the European economic interest grouping and credit financial

tools provided by this Association shall be considered as income realized by

through a permanent establishment.



(4) unless otherwise provided for in this Act, the procedure in tax proceedings

European economic interest grouping, mutatis mutandis, as a public trade

the company and member of the European Association of similarly as a companion to the public

the business of the company.



(5) the European company ^ 35f) procedures for the determination of the tax base,

tax losses and tax liabilities and tax proceedings as

joint-stock company.



(6) the European cooperative society ^ 35 g) procedures for the determination of the base

taxes, tax losses and tax liabilities and tax proceedings as

team.



§ 37b



For the permanent establishment of European society ^ 35f) or European cooperative

the company ^ 35 g) arising in the territory of the Czech Republic after the transfer

a European company or European cooperative society registered in the

the commercial register from the territory of the United Kingdom to other Member States

The European Union or of one of the States that make up the European economic

space, shall apply mutatis mutandis the provisions of § 23a-23d ^ 93), when the assets

and liabilities of the European company ^ 35f) or European cooperative

the company continues to be ^ g) proven to be associated with this constant

establishment.



§ 37 c



Provisions of this Act relating to open mutual fund and

participation certificate shall apply mutatis mutandis for the Sub-fund with joint-stock company

variable capital and investment share.



§ 37 d




Provisions of this Act relating to the limited partnership and the share of

a limited partner shall apply mutatis mutandis for the limited partnership on the

investment leaves and investment worksheet.



§ 37e



The conversion of other taxpayers than the business corporations



(1) tax obligations, with respect to modifications of taxpayers who

There are business corporations, as well as the rights and obligations with them

related is governed by similar provisions, which govern the conversion of

business corporations.



(2) upon transformation taxpayer pursuant to paragraph 1 shall not apply the provisions of §

23A-23d.



§ 38



(1) for tax purposes, except as specified in paragraphs 2 to 4,

use the foreign exchange market rates announced by the Czech National Bank

applied in accounting ^ 20). If the taxpayer does not entail

accounting, it's with the exception referred to in paragraph 2, the single rate,

does not use the foreign exchange market rates applicable under the Special

the accounting legislation. ^ 20) This rate is calculated as the average of the

the exchange rate set by the Czech National Bank on the last day of each

months of the reporting period. In the case that a tax return filed in the

during the reporting period, the exchange rate on the date of implementation

each revenue and expenditure or the average exchange rate established by

The Czech National Bank on the last day of each month of the tax section

the period for which the tax return is submitted. A single course, and courses

the foreign exchange market, applied according to the specific legislation on

accounting for the conversion of foreign currency cannot be in the same tax period

use at the same time.



(2) when converting the interest tax (interest income) resulting in a foreign currency

from an account that is not in accordance with the terms of the one who leads the account, designed to

business, and from the party holding the sheet from which the tax is levied a special rate

under section 36 shall apply the exchange rate announced by the Czech National Bank to

the date of crediting interest in favour of the taxpayer. The tax thus calculated,

not rounded.



(3) when converting the tax base for the special tax rate (section 36)

the revenue referred to in section 22 of the Act, with the exception of interest in foreign

the currency of the account that is not in accordance with the terms of the one who leads the account, designed to

business, and from the party holding the sheet, it's the taxpayer that has its registered office

or residence in the territory of the Czech Republic, the course followed in the

accounting. ^ 20) if the taxpayer carries out its own foreign exchange payment from

the account used for the conversion of the tax base for the special tax rate a course

in accounting. ^ 20)



(4) when converting the income for the calculation of the advance on income tax from dependant

activities and for the purposes of the annual reckoning with it's the exchange rate set by

The Czech National Bank for the last day of the calendar month

preceding the month in which the deposit is deducted.



§ 38a



Backup



(1) income tax shall be paid in the course of the prepayment period.

The advance period is the period from the first day following the expiry of the

the closing date for the submission of the tax return for the previous tax year

the period up to the last day of the period for filing a tax return in

the following tax period. In determining the amount and periodicity of backups

based on the last known tax liability. The last known

tax liability and to determine the amount of the advances in the periodicity of the prepayment

the period also considers the amount that the taxpayer itself calculated and stated

(additional) indicated in the tax return for the period immediately preceding the

zdaňovacímu period, with effect from the day following the deadline for

tax (additional) tax return, and if the tax (additional)

Returns filed late, with effect from the day following the date of its

Administration, to the effectiveness of ^ 39b) other changes the last known tax liability

According to this provision, or a special legal regulation. The taxpayer

referred to in article 2 for the purposes of calculating the last known tax liability, however,

excludes income and expenses under section 10. After the end of the tax year, or

the period for which the tax return is, to the paid tax advances,

payable in the course, be included to cover the actual amount of tax. From

backups, for which there has been a delay in the payment, the payment of the actual amount of

the tax shall be paid into the backup only the period for filing tax

a confession. The last known tax liability, does not include tax

attributable to a separate tax base under section 20b. Advance payment on tax

managed as a tax according to the tax code.



(2) the backup does not apply



and), whose last known taxpayer tax liability does not exceed 30 000

CZK,



(b)) the municipality or County



(c)) from the date of the testator's death.



(3) the taxpayers whose last known tax liability exceeded 30 000

CZK, but does not exceed 150 000 €, tax applies to the tax

the period in the amount of 40% of the last known tax liability. The first

deposit is due within 15. day of the sixth month of the tax period and the second

is due to a 15. the day of the twelfth month of the tax period.



(4) the taxpayers whose last known tax liability exceeded 150

EUR, tax applies to the tax year in the amount of 1/4

the last known tax liability. The first payment is due within 15. of the day

the third month of the tax period, the second advance is due to a 15. of the day

the sixth month of the reporting period, the third deposit is due within 15. of the day

the ninth month of the tax period and the fourth deposit is due within 15.

the day of the twelfth month of the tax period.



(5) a taxpayer with whom the tax base consists of the sum of the partial tax bases,

the advance referred to in paragraphs 3 and 4 shall not apply if one of them is even a partial

the income tax base from employment, from which the payer

the obligation to bring down tax (§ 38 h), and this partial tax base is

equal to or more than 50% of the total tax base. If the partial

the tax base from employment, from which the payer's obligation was to knock

tax (§ 38 h), fewer than 15% of the advance, calculated in accordance with

paragraphs 3 and 4 of the total tax base. If the partial tax base from

dependent activity from which the payer had a duty to bring down tax advances

(§ 38 h), 15% or more but less than 50%, the backup by

paragraphs 3 and 4 at half rate.



(6) if the last known tax liability related to only part of the

tax year or tax period shorter or longer than 12

months, the taxpayer, the income tax of legal persons responsible for

payment of advances, calculate the last known tax liability as if the

related to the tax period of 12 months. The calculation shall be made

so that the last known tax liability, relating to that part of the tax

period or the reporting period shorter or longer than 12 months,

dividing by the number of months for which the taxpayer has received income subject to

Dani, and multiplied by 12.



(7) when you change the last known tax liability during the tax

period, the advance in the meantime due changes.



(8) the Taxpayer is not required to pay tax, if he ceases

from where he went by the taxable income, or has lapsed source

taxable income from repayments following the day on which

to change the facts; These facts the taxpayer shall notify the

the tax under special legislation.



(9) payment of advances in accordance with paragraphs 1 to 8 shall not apply to income from

dependent work, if it's not income from employment arising

the taxpayer from abroad, at the same time, if the taxpayer does not have other income

subject to the tax.



(10) in the tax year under section 21a (e). (c)) to the day preceding the

the date of registration of the conversion in the commercial register, pay for acquiring

the business corporation being acquired or split backup business

the Corporation, in the amount and periodicity provided for under paragraphs 1 to 9,

with the exception of the merge, when thus provided for the advance and shall continue to apply

acquiring a business corporation. From the date of registration of the merger in the commercial

the register applies advances in the acquiring business corporation, in the amount and

the frequency of a derived from the sum of the last known tax liability

deaths of business corporations, referred to in paragraph 1, third sentence

any calculation of the data referred to in paragraph 6, that the merger will further increase the

the last known tax liability of the acquiring Corporation. When

transfer of assets to the partnership, which is a legal person, the amount and

periodicity of advances paid in the tax year under section 21a (e). (c))

does not change; If it is the legal successor of the company business Corporation means a natural

the person, provides backup for the period from the date of entry of the transfer of assets to

partnership in the commercial register by the end of the calendar year of the administrator

taxes, taking into account the advances payable from the effective date to the date of registration

transfer of assets to the partnership in the commercial register. For the conversion of

the Division provides for the successor business corporations advances on the part of the

the tax period under section 21a (e). (c)) date of registration of the conversion in the

commercial register of the tax authorities, that this decision at the same time

provides for the allocation of the advances paid by the company being acquired or being divided


business corporations to offset the tax liability of the recipient

business corporations. Advances paid throughout the tax year,

period under section 21a (e). (c)) zanikajícími, rozdělovanými, and the recipient

business corporations, are taken into account in the overall tax liability

the recipient of business corporations. Similarly for conversions, in

which the decisive day of the conversion will be the first day of the calendar year, or

marketing year.



section 38b



The minimum amount of tax



Tax or penalty if not prescribed, and do not pay does not exceed $ 200, or

total taxable income does not make for a natural person over 15 000 CZK. It

does not apply, if the income tax from those selected or an advance on tax

the collision.



section 38 c



Tax payer



(1) the Tax Payer means a taxpayer with a registered office or residence in the territory of the

The United States, with the exception of pension fund company, if this

taxpayer liable the tax Manager tax or an advance on the tax, which

are selected from other taxpayers or other taxpayers deducted, or

payment to ensure the tax.



(2) the payer of the tax means whether or not the taxpayer referred to in § 2 (2). 3 and § 17

paragraph. 4, which is on the territory of the United States a permanent establishment (paragraph 22 of the

paragraph. 2) or employs its employees here for more than 183 days

except in cases of provision of services within the meaning of the provisions of § 22 para. 1

(a). (c)), and with the exception of foreign representative offices in the country. In

the case referred to in § 6 (1). 2 in the second and third sentence is not a VAT payer

the taxpayer referred to in § 2 (2). 3 and § 17 para. 4 with the exception of the taxpayer

established or resident in a Member State of the European Union or

State the stand of the European economic area, which is on the territory of the United

Republic of organizational folder, the object of which is the

employment mediation on the basis of an authorisation pursuant to law

relating to employment; such a taxpayer is liable for the tax.



§ 38d



Withholding tax under the special tax rate



(1) a tax is withheld from earnings, including backups, if their

the provision is not in violation of the special legislation to which the

subject to the special tax rate under section 36. The deduction is required to make

tax payer, except as specified in paragraph 2, for payment, remittance

or payment in favour of the taxpayer, but the revenue referred to in

§ 22 para. 1 (b). (c)), f) and (g)), points 1, 2, 5, 6 and 12, and for interest and

other revenues from leases and provided from loans granted,

resulting taxpayers referred to in § 2 (2). 3 and § 17 para. 4,

no later than the day on which the debt is accounted for in accordance with a special legislative

^ 20).



(2) the revenues accruing from profit shares referred to in section 36, with the exception of

revenue resulting from book-entry securities is tax payer

obliged to knock the VAT on their payday, no later than the end of the third

the month following the month in which the General Assembly or the Member

the meeting approved the regular or extraordinary financial statements and decided on

the distribution of profits or payment of losses. The revenue from the profit shares

resulting from book-entry securities is required to bring down the tax payer

by the end of the month following the month in which the General

regular or extraordinary meeting approved the financial statements and decided on

the distribution of profits or payment of losses. For income from a child share

profit, the payout is linked to the fulfilment of the condition that by the end of

the deadline for the chamfer, and occurred in tax income from the share of the profit

the payment of the statutory body was rejected, the taxpayer shall be obliged to

knock the VAT on their payday. If, at the time specified

the law for the chamfer of the withholding tax by the owner's own share, which

the right to share in profits, itself a business corporation, collision with

performs at the time of its acquisition by another taxpayer, if before the right

to share in profits nezaniklo. Within the same time limits the taxpayer is obliged to

knock down the tax on the income referred to in § 36 odst. 1 (b). (b)) (a), point 3. 2.

The income referred to in § 36 odst. 1 (b). (b)) items 4 and 5 and paragraph 1. 2 outside

the dining companion or profit transferred control to the person referred to in

Treaty on the transfer of profit or tax payer's control contract is obliged to

knock the tax when its payday, no later than the end of the month

following the month in which the transfer of profit in accordance with the

profit transfer agreement or the agreement is executed. For income

arising from investment securities is tax payer shall knock the tax when

their payday, but no later than the end of the third month following

After a month in which decided to obhospodařovatel on profit distribution/unit

the Fund. In the payment of the advance on the revenue, its provision is not in the

contrary to the special legislation, the tax payer is obliged to knock

the tax on the date of payment of the advance. If the payment of the share of the revenues accruing from the

the profit made or the last day of the period when the tax payer

required to bring down the tax, shall, for the purposes of the Act consider that the tax deduction was

performed on the last day of a defined period; While the interest income and

the difference between the agreed price, which are considered a profit

[section 22 (1) (b), (g)) point 3] is the day of the collision last

date of the reporting period or the period for which the tax return is served.



(3) the taxpayer is obliged to pay the tax withheld at source, to your local

the tax until the end of the calendar month following the calendar

months ago, in which he was required to make the deduction referred to in paragraphs 1 and 2.

If the payer is required to file a tax return during the tax

period, he is obliged to pay the tax withheld at source, to your local administrators

tax no later than the deadline for submission of the tax return. This

the fact, with the exception of income pursuant to section 6 (1). 4 only

foreign entities is also obliged to notify the tax administrators in

reporting. The tax administrator may tax payer on the basis of his application to relieve

in justified cases the obligation to report. Tax deduction is

performed from the basis of assessment provided for under section 36.



(4) the tax liability of the taxpayer, in terms of revenue or advances on them,

from which tax is deducted, shall be deemed proper and timely

making tax deductions, in addition to the income referred to



and § 36 paragraph). 2 (a). p), if the taxpayer



1. signs for the period for which it has been in the tax period of these

income tax withheld, in addition to the tax declaration (§ 38 (7)),



2. include the revenue referred to in section 6 (1). 4 the tax return filed for the

the tax period in which the income accrues to him,



(b)) in § 36 odst. 6,



(c)) in § 36 odst. 8.



(5) if the payer does not tax deduction of taxes at all, or does it

incorrect or withheld tax in a timely manner, the tax will be enforced on it

as his debt. The revenue referred to in § 36 odst. 8 shall apply, mutatis mutandis, to section

38E para. 9 the third sentence.



(6) the tax administrator may provide for payment of the tax payers a tax levied

deduction of a longer period.



(7) at the request of the taxpayer referred to in § 2 (2). 3 and § 17 para.

4 the tax payer "confirmation of the chamfer of the tax". For confirmation you may

the taxpayer may request through the payer. Similarly, advancing the legal

the successor to the taxpayer.



(8) the taxpayer to whom the taxpayer's income from employment

hit by tax higher than is specified, returns the taxpayer incorrectly withheld

amount, if after 3 years from the end of the period in which the payer

taxes shall furnish a statement of income tax withheld in accordance with

special tax rates, and if the taxpayer has not used the procedure provided in § 36

paragraph. 7 and 8. The taxpayer to whom the payer of income tax from dependant

activities have hit tax amount, it can knock down,

If after 2 years from the end of the period for the submission of tax bill

income withholding pursuant to the special tax rate.



(9) the tax payer is obliged to submit a locally competent tax administrators

statement of income tax withheld in accordance with special rates. The time limit

laid down for the submission of this statement cannot be extended.



(10) the tax charge for the deduction of a special tax rate for banks,

spořitelními and credit cooperatives, or insurance companies is their branch

or the organizational unit where the levying of this tax occurs when

available evidence necessary for the implementation of reductions and control,

plátcovou cash register ^ 39 g).



§ 38e



Ensure tax



(1) to ensure the tax on the taxable income of the taxpayer referred to in § 2, of the

which is not levied by deduction under special tax rates, have

tax payment, remittance or payment in favour of the

the taxpayer, not later than the day on which the debt is accounted for in accordance with the applicable

accounting rules required to knock the tax payers of the assurance referred to in

§ 2 (2). 3 who are not tax resident in the Member State of the European

Union or other States that make up the European economic area, in

the amount of the



a) 1% of the revenue from the sale of investment instruments according to a special

legislation governing the capital market and income

remittance of receivables acquired through assignment,




b) 10% of the income from sources in the territory of the Czech Republic (section 22), with the exceptions

referred to in point (a)), and paragraphs 3 and 4.



To ensure that taxes are not tax payer shall, where the advance is

withheld from income from employment.



(2) to ensure the tax on the taxable income of the taxpayer under section 17, of the

which is not levied by deduction according to the special tax rate, the payer is

tax payment, remittance or payment in favour of the

the taxpayer, not later than the day on which the debt is accounted for in accordance with

special legal regulations, 20) to knock down ^ ^ ensure tax

the taxpayer referred to in § 17 paragraph 2. 4 that is not tax-resident

the Member State of the European Union or other States that make up the European

economic area, in the amount of



a) 1% of the revenue from the sale of investment instruments according to a special

legislation governing the capital market and income

remittance of receivables acquired through assignment,



b) 10% of the income from sources in the territory of the Czech Republic (section 22), with the exceptions

referred to in point (a)) and in paragraphs 3 and 4. This obligation shall

does not apply to banks, in the case of cash transactions, remittance or credited

of interest with the bank.



(3) taxpayers are required to bring down taxes on taxable assurance

income taxpayers referred to in § 2 (2). 3 and § 17 para. 4 who are not

tax residents of the Member State of the European Union or other States,

that make up the European economic area, for payment, remittance or

payment in favour of the taxpayer, does not occur if none of

These facts not later than two months after expiry of the relevant

the tax period, the amount laid down by using the



and the rate of tax under paragraph) 16 from the tax base of a public company

or the limited partnership for the companion public

the business of the company or the general partner of the limited partnership, which

is the taxpayer pursuant to § 2 (2). 3,



(b)) tax rate pursuant to § 21 of the tax base of a public company

or the limited partnership for the companion public

the business of the company or the general partner of the limited partnership, which

is the taxpayer pursuant to § 17 para. 4.



(4) the provisions of paragraphs 1 and 2 shall not apply if it is the remuneration for the

goods or services carried out in retail, where the seller is the taxpayer

referred to in § 2 (2). 3 or in § 17 paragraph 2. 4. are the procedures for reimbursement

rentals paid by physical persons for residential premises used to

housing and activities associated with him.



(5) the amount of taxes assurance is rounded up to the nearest Crown up.



(6) the amount of the tax withheld by the payer to ensure tax payers according to the

paragraphs 1 to 4 shall pay to the end of the month following the month in the

which was the obligation to ensure appropriate tax, locally

Tax Manager tax payer. Simultaneously with the payment of the tax payer is the assurance

obliged to submit a tax report, carried out by tax authorities ensure the tax.

The amount of the collateral without undue delay taxes converts from a personal

tax payer's account to the personal tax account of the taxpayer.



(7) If a taxpayer fails to file a tax return by the end of the period set

special legislation, the locally competent tax administrator

the taxpayer to consider the provision amount tax levied and paid

the tax liability of the taxpayer. The sum of the amounts retained and to ensure tax

tax payer withheld in this case shall be considered after the expiry of the eighth

months after the end of the reporting period for the payment of the tax is made

the taxpayer. If the taxpayer fails to file within the period in which the tax

mete, a tax return, the tax liability of the taxpayer under

assessed in the amount of this payment.



(8) the tax the taxpayer may, in justified cases, to decide on the

that ensure the tax referred to in the preceding paragraphs in the specified tax

period will be lower or not carried out. Against this decision, the

cannot be appealed. This decision is binding for the tax payer.



(9) if the tax payer does not shrink to ensure taxes at all or in the proper

the amount of the tax, he prescribes the amount for direct payment. If

the amount of the tax in a timely manner to ensure the taxpayer could do that, he will also

prescribed and enforced on it as his debt. After the payment of the taxes to which the

should be ensured, the taxpayer cannot provide tax, tax payer

to prescribe or enforce payment of that tax if the taxpayer

proof or this payment will be apparent from the records of tax administrators. Interest income from

the delay incurred by reason of the failure to fulfil obligations of the payer to knock down and distract

ensure the tax income of the State budget.



(10) ensure the Tax Withheld will be entered after the end of the reporting period

the total tax liability of the taxpayer for which it was provided.

If you cannot ensure the tax or part of it set off on the overall tax

the obligation because the taxpayer the excise duty at the rate of zero

or showed a tax loss or the total tax liability is

less than ensuring the tax withheld the payer of the tax, a taxpayer in

amount of the guarantee retained tax taxpayers that cannot be offset,

overpayment.



(11) in the management of collateral shall be treated as a tax when you manage backups on

tax, unless otherwise provided by this Act.



(12) the taxpayer does not have the obligation to submit a locally competent tax administrators

ensure the tax break Bill.



§ 38f



Elimination of double taxation of income from abroad



(1) the Elimination of double taxation of income from abroad, which result

taxpayers referred to in § 2 (2). 2 and § 17 para. 3, shall follow the procedure referred to in

the relevant provisions of the treaties on avoidance of double taxation, which the Czech

Republic.



(2) when using the full credit method can be used to reduce tax liability for

income tax paid abroad. When you use the simple method

the credit can be used to reduce tax liability on the income tax paid in

abroad, however, the amount of income tax calculated in accordance with this

the law, which falls on revenue from sources abroad. This amount is

down as a product tax that applies to income

arising from sources in the territory of the United States from abroad and

the proportion of income from sources in a foreign country on the basis of the tax before applying

the items deductible from the tax base and tax exempt parts of the base

the tax. Set-off can be carried out only up to the amount resulting from the tax

obligations.



(3) income from sources in a foreign country for the purpose of elimination of double taxation

revenue from overseas means revenues (revenue) resulting from resources in the

foreign, that are subject to taxation abroad in accordance with the concluded

International Treaty, less related expenses (costs)

under this Act; While income from employment is considered,

that this is a basis of assessment determined in accordance with section 6 (1). 13. Deductible

items and reducing the tax base according to foreign law

regulations do not apply in the determination of the tax base. If, for some

expenditure (costs) proven to determine whether is related to income (revenue)

arising from sources in a foreign country, shall be considered expenses related

(the cost of) their part laid down in the same proportion as income

(revenue) resulting from sources abroad, unabated about expenses (costs)

fall on the global income (revenue).



(4) income from dependent activities carried out in the State, with which the Czech

the Republic has an agreement on avoidance of double taxation, resulting

taxpayers referred to in § 2 (2). 2 from the employer, which is a tax

a resident of the State where such activity is carried on, or

an employer who is a taxpayer referred to in paragraph 2 or in paragraph 17, and

income from employment for such employer shall be charged to

a permanent establishment located in the State, with which the Czech Republic has concluded

agreement on avoidance of double taxation in the Czech Republic exempt from

taxation, provided that the income was taxed in the State of source.

From the rest of the income of the taxpayer shall be calculated in the tax tax rate determined from the

the tax base without deduction of these cut revenue from sources abroad. In

If it is more advantageous for the taxpayer, it shall apply the

revenue of the provisions of paragraph 1.



(5) the tax paid abroad to show confirmation of foreign

the tax administrator. This evidence may be required after the first

thirty days from the date of receipt of the confirmation of foreign tax administrator

tax entity. In justified cases, the tax paid in

abroad to demonstrate and confirm the payer of income or the depositary of

the chamfer of the tax.



(6) when you use the full exemption from the tax base (tax

losses) in taxpayers referred to in § 17 paragraph 2. 3 and out of the aggregate of the partial foundations

tax under section 6 to 10, less the sum of losses pursuant to § 5 for taxpayers

referred to in § 2 (2). 2 prior to the application of the tax exempt parts of the base

taxes and the amounts deductible from the tax base exempt income from sources in

abroad.



(7) when using the method of exemption with progression of the total incremental

the tax bases under sections 6 to 10, less the sum of losses pursuant to § 5, before


application of the non-taxable part of the taxable amount and the amounts deductible from

the taxable amount exempt income from sources abroad. From the rest of the income

the taxpayer calculates the tax tax rate determined from the tax base

without deduction of income excluded from sources abroad.



(8) if the taxpayer revenues Arise from several different States with which

Czech Republic has an agreement on avoidance of double taxation, the exclusion of

of double taxation by the simple set-off shall be made separately for each

State. When you use the full exemption and the exemption method, subject to the

the progression of the taxable amount pursuant to the preceding paragraphs, the total of the exempts

any revenue from sources abroad, which are exempt from taxation.

If you want the Elimination of double taxation applied method of full

the exemption or the exemption method with progression and plain method

set-off, the first exclusion of income from sources abroad, and then

simple credit pursuant to the preceding paragraphs.



(9) If, as a result of a different start or length of the reporting period

abroad does not have a taxpayer within the time limit for filing the tax return document

foreign tax in the tax return, enter the estimated amount of

income from sources abroad or the tax attributable to the tax

the period or periods for which a tax return is lodged. The difference between the

the amount claimed under the preceding sentence and the amount referred to in the document

the foreign tax is adjusted profit or loss or difference

between income and expenditures in the tax period or the period for which it is

lodged tax return, in which the taxpayer is a foreign document

the tax administrator shall receive.



(10) eligible for elimination of double taxation referred to in paragraph 1 shall apply

the taxpayer on the basis of a list of all the certificates referred to in paragraph 5, which

available within the statutory time limit for the submission of tax return,

the present at the same time with the tax return. Each item of this

the list shall contain data identifying the foreign tax administrator

or foreign tax payer or the depositary, the source State

foreign income, the amount of taxes paid in this State in local currency

and the Crown and the equivalent of the amount of income from sources in that State,

determined in accordance with paragraph 3. Included in the list will also be an overview of the

foreign tax authorities, whose papers does not have a taxpayer within the

filing a tax return available for the reasons referred to in paragraph 8,

that must contain information about the State of source of foreign earnings,

the estimated amount of income from sources in that State or taxes, applied

in the tax return. It is the tax entity obliged to challenge administrator

taxes to prove at any time within the time limit for the tax assessment of the legitimacy of the right to

Elimination of double taxation in the tax return and claimed to prove it

certificates referred to in paragraph 5.



(11) if the taxpayer as a result of the determination of the tax base or

tax foreign tax administrator to be his tax liability other than

How was charged, according to the tax code.



(12) if the taxpayer referred to in § 2 (2). 2 interest income

nature (section 38fa) abroad tax higher, than what you see

in the relevant international treaty, it can reduce tax liability

If this tax was withheld abroad in accordance with the law

Of the European communities. ^ 104) if the total tax liability is less than the

the tax withheld in accordance with the legislation of the European communities, ^ 104)

a taxpayer in the amount of the difference of the overpayment.



(13) in the case of a non-revenue acquired as gifts, which were the subject

the Treaty on the Elimination of double taxation in the field of inheritance and gift tax,

international double taxation for the purposes of the income tax in the Czech Republic

eliminated in accordance with the method set out in this agreement.



§ 38fa



Paying agent



(1) the paying agent is a natural or legal person who



and paying points or) attributed to the payment of interest income

the character, which, for the purposes of this provision, means



1. interest income from the loan, interest on financial instruments accounts



2. the income derived from the interest from the loan paid financial instrument

Open mutual fund or foreign investment fund

comparable with an open mutual fund, provided that at least 15% of the value

assets in this investment fund is made up of directly or indirectly

investment instruments supporting the revenue referred to in point 1, with the exception of

foreign investment funds



3. the revenue from the sale of a participation certificate issued by the open sharing

Fund or from the sales of the investment instruments issued in

abroad, if at least 25% of the value of the assets in the mutual fund or

foreign investment fund unit trust fund is comparable to

made up of investment instruments supporting the revenue referred to in paragraph 1. If

the paying agent has no information on the percentage of

investment instruments bearing the revenue referred to in paragraph 1 on the value

assets in the mutual fund or foreign investment fund

comparable with the unit trust fund, the higher percentage

than 25%. Contractual penalties, interest, penalties and other sanctions

contractual relations are not income interest payments



b) secures the payment, remittance or payment of interest income

the character for a third person.



If the paying agent is not known to what extent revenue

interest payments referred to in point (a)), paragraphs 2 and 3 to the distributed,

poukazovaném or claimed for the income involved, it is considered income

interest payments for the full amount of this income. Payment

the provider is the permanent establishment of the person or unit without legal

personality on the territory of the Czech Republic, which also paid, points out, or

attributed to the payment of the income interest payments. Payment

the provider is also the administrator of the investment fund under the law

governing investment companies and investment funds. Payment

the provider is also a trustee.



(2) if the beneficial owner of the income interest payments, the taxpayer

referred to in § 2, who resides in the territory of another Member State

The European Union than the United States, the paying agent shall be required to

on the payment, remittance or payment of income interest payments

for the benefit of, a beneficial owner to submit your locally competent administrators

tax notice. The provisions of this paragraph shall not apply where the actual

the owner of the income interest payments prove the payment

the provider that is resident outside the European Union.



(3) the beneficial owner of the income interest payments means the natural

a person who is receiving interest payments paid to, poukazován or

attributed to or for which such a payment, remittance or credited

secured, unless he provides evidence that



and) is the paying agent in accordance with paragraph 1,



b) acts on behalf of or for the



1. a legal person or other entity whose tax revenues are

taxed income tax from business activities or similar taxes



2. open a mutual fund or a similar fund abroad recognised under

The Council of the European Communities directive 85/611/EEC as an UCITS or

unit without legal personality, referred to in paragraph 4, and shall communicate

paying agent the name and registered office of the Fund or unit without

legal personality, for which it is. Paying agent such

the information passes to its locally competent tax administrator in the form of notification,

While paragraph 5 shall apply mutatis mutandis,



3. any other natural person who is the beneficial owner of the interest rate income

character, and shall notify the paying agent with information about this

the physical person to the extent provided for in paragraph 6.



If you cannot use reasonable means to find out information about the actual

the owner of the income interest payments to the extent specified in paragraph

6, shall be deemed the beneficial owner of the income interest payments

a natural person who is this income paid to you, poukazován or

attributed to.



(4) the paying agent, which paid, points out or attributed to the

remuneration or secures the payment of remittance or payment receipt

interest payments to any other person or unit without legal

personality established in another Member State of the European Union in favour of the

the beneficial owner of the income interest payments, give to your locally

the notification to the competent authorities about this payment, remittance or

payment receiving interest payments. The provisions of this paragraph

shall not apply if, on the basis of the evidence

paying agent with obvious, that such person or entity without

legal personality



a) is a legal entity, except for avoin yhtio (Ay) and

kommandiittiyhtio (Ky)/oppet bolag and kommanditbolag in Finland and

handelsbolag (HB) and kommanditbolag (KB) in Sweden, or



(b)) includes the income interest payments in the tax base that is subject to

income tax from business activities or similar tax, or



(c)) is an open unit trust fund or a similar fund in foreign countries


recognised by the European Community pursuant to Council Directive 85/611/EEC as

UCITS.



(5) the notification referred to in paragraphs 2 and 4 of the paying agent

all payments are made in the tax period or the period for which the

tax returns, served by 15. day of the third month following the

the end of the tax year, or the year for which the tax is served

a confession. The notification may be made only by a data message in the format and

published by the tax structure.



(6) for the purposes of the notification pursuant to the preceding paragraphs, the payment

the provider shall be obliged to find out



a) for contractual relations entered into before 1 January 2002. in January 2004, the name and address of the

the beneficial owner of the income interest payments for the use of

the resources available to the paying agent,



b) for contractual relations entered into, starting with 1. in January 2004, the name, domicile

and tax identification number of the beneficial owner of the interest rate income

the character, if he is in another Member State of the European Union allocated.

The following data must be found out of the passport or another ID card

the identity or another document presented by the beneficial owner

receiving interest payments, if they are not in his passport or

identity card listed. If you cannot determine from the documents submitted

tax identification number, to identify further requires

date and place of birth of the beneficial owner of the income interest payments

listed in his passport or identity card.



(7) data that tax gets referred to in paragraphs 2 and 3, shall be obliged to

to pass the procedure by a special legal regulation, ^ 105) to the competent

authority of another Member State of the European Union. Data shall be transmitted at least

Once a year, at the latest by the end of the sixth month after the end of

the tax period or the period for which the tax return is served

of the paying agent. When receiving information from the competent

authority of another Member State of the European Union shall follow the procedure referred to in

special legislation. ^ 105)



(8) These provisions shall apply mutatis mutandis, if the beneficial owner of

income interest payments the taxpayer referred to in section 2 who has his domicile

on the territory of the Swiss Confederation, the Principality of Andorra, Liechtenstein

the Republic of San Marino, the Principality and the Principality of Monaco, unless

payment provider that is resident outside these States.



(9) the paying agent has to manage taxes for the purposes of this

the provisions of the procedural status of the taxpayer.



PART FOUR



SPECIAL PROVISIONS FOR THE COLLECTION OF INCOME TAX



Special provisions for the collection of tax on the income of natural persons



§ 38 g



Tax return for the income tax of physical persons



(1) a tax return is required to submit each of which annual revenues

are subject to tax on the income of natural persons exceed CZK 15,000, if

This is not an exempt income or income from which tax is

collected by deduction according to the special tax rate. The tax return is required to

the lodge and one whose annual income subject to income tax

individuals, does not exceed 15 000 CZK, but exhibits a tax loss.



(2) is not required to file a tax return, the taxpayer who has income from

employment under section 6 only from one or more gradually, from the

taxpayers pay surcharges from these taxpayers (§ 38ch (4)).

The condition is that the taxpayer has signed with all these taxpayers on the

the relevant tax period, the tax declaration according to § 38 k, and excluding

income tax exempt and income from which tax is levied by deduction

rate of tax under section 36, has no other income under § 7 to 10 higher than 6

000. It is also not obliged to file a tax return, the taxpayer, to whom

generate income from employment from abroad that are in accordance with

§ 38f excluded from taxation. Tax return for the tax year is

obliged to submit a taxpayer referred to in § 2 (2). 3 applying the discount to

tax under section 35ba paragraph. 1 (b). b) to (e)), and (g)), or a tax advantage and

or nezdanitelnou part of the tax base. The tax return is also required to

submit a taxpayer, which were paid or which in any other way

received income from employment for the past years, which

not consider it according to § 5 para. 4 for his income in a tax year, when

tax payer were settled in his favor, and the taxpayer with income

from employment, which applies for a reduction in the taxable amount the value

not the performance provided abroad under the conditions specified in §

15 paragraph 1. 1.



(3) in the tax return, the taxpayer shall indicate all resources which are

the subject of taxes, except income tax exempt, the income from which is

the tax is levied a special tax rate, if it does not use the procedure provided for in § 36

paragraph. 7 or 8. In the tax return, the taxpayer shall also indicate the amount of discount

tax credit under section 35ba and a tax advantage under section 35 c and 35d. If they are

also included in the taxable income income from dependent activity, evidence of, is

tax payer a document drawn up in accordance with § 38j para. 3.



(4) the tax return, the taxpayer is obliged to submit, where tax increases

the solidarity tax increase.



(5) the tax return must also be made by the taxpayer, the taxpayer

announced the amount owing on taxable or unduly paid amount to the

the tax bonus resulting from the fault of the taxpayer and handed the tax administrators

the documents needed to select the resulting from the difference in accordance with § 38i para. 5 (b).

(b)).



(6) the tax return, the taxpayer is obliged to submit, for which there was a

payment of indemnity from the private life insurance, another

income that is not and shall not constitute termination of insurance premiums

of the Treaty, or in premature termination of the insurance contract, the private

life insurance, as a result of which the obligation has occurred

tax income from employment.



§ 38ga



Tax return served by the person administering the estate



If the person who manages the estate tax claims concerning

tax obligations of the testator incurred from the date of his death until the day of

preceding the day of the trial of the inheritance, the



and nezdanitelnou part of the tax base),



(b)) item odčitatelnou from the tax base, with the exception of tax losses,



c) tax credit,



(d)) tax benefit.



§ 38gb



Tax return in insolvency proceedings



(1) a taxpayer who is a natural person, except the taxpayer with income

only in accordance with § 6, which makes a tax return during the tax

period due to insolvency proceedings, the non-taxable part of

the tax base, the items deductible from the tax base, tax credits with the

the exception of discounts according to § 35ba para. 1 (b). and) twelfths

for every month that part of the tax year for which the

lodged tax return. Furthermore, does not make the tax benefits with the exception of

tax credits under section 35 c of paragraph 1. 1 at the rate of one twelfth for each

month of that part of the tax year for which the tax is served

a confession. In the determination of the tax base is based on the difference between the income and

expenses for the taxpayer Accounting Manager from profit or loss for the

part of the tax year for which the tax return is served.



(2) the non-taxable portion of the tax base, the items deductible from the base of

tax, tax credits and tax benefits the taxpayer in tax

return for the last tax period, which is based on the difference

between income (revenues) and outlays (expenses) for the entire tax year,

If it satisfies the conditions laid down. Tax assessed on the basis of the tax

return referred to in paragraph 1 shall be considered as an advance on the tax after tax assessment

According to the tax return filed after the expiration of the tax year.



§ 38 h



Levying and paying advances on tax and income tax from natural persons

dependent work



(1) the taxpayer calculates the advance on income tax from natural persons

dependent work (hereinafter referred to as "backup") on the basis of the calculation of the advance.

This deposit is managed as a tax according to the tax code. The basis for the

the calculation of advance is the sum of income from employment or zúčtovaný

paid by the taxpayer for the calendar month or during the tax period,

with the exception of income taxable taxes tax rate deduction of taxes collected under section 36

and income that are not subject to tax



and decreased by amounts) that are exempt from tax, and



(b)), plus compulsory.



(2) the backup from the basis for calculating the advance rounded up or down to $ 100, on

the entire Crown up and over 100 CZK for whole hundreds up for calendar

month shall be 15%.



(3) Advances calculated in accordance with paragraph 2 shall be rounded off to the nearest Crown

up.



(4) Calculated a backup tax payer, for which the taxpayer has signed on

the relevant tax year declaration according to § 38 paragraph 1(a). 4, first

reduced by an established amount of monthly tax under section 35ba, and then

on the evidence of the amount of the monthly tax advantage (hereinafter referred to as "backup after

discount ").



(5) the tax payer, for which the taxpayer did not sign on the relevant accounting

period tax declaration according to § 38 paragraph 1(a). 4, calculates the advance provided for in


paragraphs 2 and 3, if it is not an income tax charge of tax deduction

tax rate in accordance with § 36 odst. 2 or § 36 odst. 1 (b). and U).

the taxpayer who did not sign the Declaration at the taxpayer to the tax provided for in § 38 k

paragraph. 4, the information shall be disregarded in the calculation of the advance to the monthly tax rebate

pursuant to section 35ba and to the monthly tax advantage.



(6) demonstrated the tax free amounts from the tax base under section 15 and to

tax rebate under section 35ba paragraph. 1 (b). (b)), and (g)) will take into account tax payer

under the conditions provided for in § 38 paragraph 1(a). 5-during the annual clearing of advances and

tax relief for the tax period.



(7) the tax payer collide when the backup or the crediting of income from

dependent work (hereinafter referred to as "wage") to the credit of the taxpayer, regardless of the

it, at which time the wage paid. If the payer's payroll

monthly or regularly over a longer period, hit by a backup when

pay showdown. Wages arising until the end of January for the previous tax year

period shall be included in the basis for calculation of the advance in this period.



(8) the payer of the tax, which is paid in the tax year the taxpayer a wage

at the same time for more calendar months in the same tax period, it calculates the

backup as would have been paid in individual months, if this

the method of calculation of the advance for the taxpayer and if not, of

the taxpayer in the tax year the tax payer has not yet monthly tax

benefits under section 35d paragraph. 2. When you use this method, you cannot use the

taxation according to § 6 paragraph 1. 4.



(9) unless the taxpayer on the annual clearing of advances and tax

advantage, it pushed the payroll advances its tax liability

true, if it is not required to file a return under section 38 g.



(10) the payer shall levy the sum retained backups or the sum of the amounts that should

be deducted as tax advances, at the latest by 20. day of the calendar

the month in which the duty to knock the backup was created. Income paid

the taxpayer by a person established or resident in a foreign country

(article 6, paragraph 2) with the exception of persons established or resident in another

Member State of the European Union or a State representing the European economic

the space, which has within the territory of the Czech Republic, whose organizational unit

the subject of activity is the mediation of employment on the basis of the authorisation

under the law governing employment, does the sum of the amounts of the payer

that should be as a backup to the tax deducted, by 20. the day after

end of the calendar month in which the debt is accounted for in accordance with

the applicable accounting regulations. The tax administrator may set a deadline for the

otherwise, the backup period, however, shall not exceed the last day of the calendar

the month in which the duty to knock the backup was created.



(11) the payer is not required to coagulate under the previous tax advances

paragraphs in the case that the wage is payable by a permanent establishment of the taxpayer

referred to in § 2 (2). 2, and in section 17 para. 3 stationed abroad.



(12) the tax administrator may, at the request of the payer of the obligation of clashing backup

the tax in accordance with the preceding paragraphs of the income from employment

carried out abroad.



(13) the taxpayer referred to in § 2 (2). 3, when the backups

the discount shall be on duty pursuant to section 35ba paragraph. 1 (b). b) to (e)), and (g))

nor to the tax advantage.



(14) if the taxpayer to the creation of a separate tax base for

taxation under section 36 and at the same time to the creation of the basis of calculation of the advance on

the tax will increase when you reach the maximum assessment base premiums

under the law on social security and a contribution to the State

employment policy, or of the law on public health

^ 21), insurance compulsory insurance at first base for the calculation of the advance on

tax.



(15) if the collision occurs, backups, or according to a special tax rate of

income from employment in the OU payer

taxes, this business unit plátcovou cash register ^ 39 g), if the

in this business unit are available supporting documents necessary for

perform backups or tax deduction and its control. The obligation of tax payer

calculate deposit or special tax rates for the taxpayer from the aggregate of the

his earnings from employment per calendar month but remains

preserved. It is appropriate to do so more treasuries or plátcových

the economics of the same tax payer of salary, tax the income of the taxpayer entrusts

tax payer one of them, and in the case of the taxpayer, that has at the taxpayer

taxes in the tax year a signed declaration to tax according to § 38 paragraph 1(a).

4, entrust tax payer income payroll taxes, which has

the taxpayer taxable signed this statement.



§ 38ha



Solidarity tax increase for backup



(1) for the calculation under section 38 h of paragraph 1. 2, the backup is increased by the increase of solidarity

taxes for a backup.



(2) the Solidarity tax increase for backups is 7% of the positive difference between the



and zahrnovanými into the base) income for the calculation of advances and



(b)) 4násobkem the average wage determined in accordance with the law governing insurance

on social security.



(3) the salary slip for each calendar month must include an amount

the difference referred to in paragraph 2.



§ 38ch



Annual clearing of advances on income tax of individuals from dependent

activities and tax advantages



(1) a taxpayer who has received a salary in a tax year only from one

or more of taxpayers including wages gradually settled or

paid by the taxpayer in the payer in addition at a time when the taxpayer

It no longer engages in an activity, from which stems the income from dependent

activities, and signed the Declaration for these taxpayers to tax according to § 38 k

paragraph. 4 and 5, it may request in writing on the implementation of the annual clearing of advances and

the last of the tax advantage provided for taxpayers, and at the latest

15. February after the tax year. Annual clearing of advances and

tax advantage does not payer for the taxpayer who submits or is

required to file a tax return.



(2) when a termination of tax payer without legal successor, the taxpayer

ask for the annual clearing of advances and tax advantage locally

the competent tax authority no later than 15. February after

of the reporting period.



(3) the taxpayer performs the annual clearing of advances and tax advantages only

on the basis of the documents for the previous tax period from all previous

taxpayers billed or paid on salary, advances on tax

of these revenues, provided monthly discount on income tax under § 35ba and 35 c and

paid monthly tax bonuses. Tax payer's annual showdown

advance payments and the tax advantage if the taxpayer does not make these documents

do not submit the tax payer to 15. February after the tax year.



(4) the calculation of the tax and the annual clearing of advances and the tax advantage makes

tax payer no later than 31 December 2006. March after the tax year of

total wages paid by the taxpayer in all cleared or the payer

gradually, including wages accounted or paid to the taxpayer

These payers in addition at a time when the taxpayer no longer performs for them

activity from which flows the income from employment. For the taxpayer that

applies the tax advantage makes a tax payer and annual tax calculation

clearing of advances and tax advantages under the conditions provided for in § 35d

paragraph. 6 to 9.



(5) a Taxpayer who does not apply tax benefit, tax payer

Returns as the overpayment from the annual clearing of advances, the difference between the

deposit withheld taxes and taxes reduced by discounts for tax payers

personal income tax, no later than when the wages for March after

end of the reporting period, if the total amount of this overpayment more

than 50 CZK. About the excess from the annual showdown returned backups reduce the payer

the nearest tax payments of advances tax, until the end of the tax

period, or ask for their return the tax administrator; in this case,

disposes of the tax administrator with this amount as overpayment. Any

the outstanding balance of the advance, the annual taxpayer don't shrink.



§ 38i



Repairs on the income tax withheld from employment in the form of

backups



(1) a Taxpayer who has been deducted the advance higher than specified,

or which has been paid a monthly tax bonus lower than should be,

Returns the difference of tax payer if the time limit for filing has not expired

statement of income tax from dependant activity for this tax period.

About the return amount on reserve or subsequently paid the amount to the

monthly tax bonus will reduce the tax payer to the nearest drainage backups administrators

the tax.



(2) the taxpayer to whom the tax was higher than specified,

or which tax was paid a bonus of lower than should be, returns the payer

the tax difference, if after 2 years from the end of the period for the submission of

statement of income tax from dependant activity for the tax period in

where the difference has arisen. The taxpayer is obliged to return the difference

and then may submit a supplementary statement of income tax from dependant

activity. The difference returned will reduce the tax payer to the nearest outlet


advances tax administrators. Otherwise, a taxpayer, which was done by the annual

clearing of advances and tax advantage, the ability to make a claim on the

the difference in the tax return.



(3) the taxpayer who has been struck down by lower deposit than specified,

or which has been paid a monthly tax bonus higher than it should be, can

tax payer to knock the difference of wages, if the time limit has not expired for

filing income tax bill from employment for the taxation

period. The additional amount on reserve or on a monthly tax

the bonus will increase the tax payer to the nearest outlet of advances tax administrators.



(4) the amount owing on taxable or unduly paid amount to the

the tax bonus, which was the fault of the tax payer, the payer can knock

payroll tax taxpayer, if after 2 years from the end of the period for

filing income tax bill from employment during the tax

the period in which the difference has arisen. For the taxpayer, which has not been done

annual clearing of advances and tax breaks, the tax payer in this

time to knock the amount owing on the backup or over paid amount to the

monthly tax bonus, even if the taxpayer has filed for the

tax period, the tax return.



(5) in the case where the amount of the tax or unduly paid

the amount of the tax bonus was the fault of the taxpayer, the taxpayer



and) collide with the agreement of the taxpayer, the amount of wages the taxpayer, together with the

interest for late payment, if the tax payer has not expired the deadline for determining the

taxes, and is obliged to pay this amount, or



(b)) shall notify the tax authority until the end of the month following the

the month in which it found and at the same time submit the tax papers

you need to select the resulting difference; If it fails to comply with these obligations, it is

obliged to pay this amount.



(6) the tax payer is obliged to submit a notification in accordance with paragraph 5 (b). (b)),

made with your tax, at the same time inform the taxpayer.



§ 38j



The obligations of taxpayers of income from employment



(1) taxpayers are required to keep for taxpayers with income under § 6

wage sheets of the fallen walkthrough of advances and tax deducted according to the

special tax rate for each calendar month and for the whole of the tax

period.



(2) the salary sheet must contain for the purposes of tax



and poplatníkovo, as well as name) earlier,



(b)), social security number, and date of birth at the tax a non-resident, the number and type of

a document establishing his identity and code State that this document

issued identification for tax purposes in the State of residence and the code

the State of which he is resident,



(c)) of the taxpayer for the residence and referred to in § 2 (2). 3 reside in the State,

which he is resident,



(d) the name and social security number) of the person to whom the taxpayer applies the discount on

tax under section 35ba and a tax advantage and the amount of each

tax-free amounts taxable under section 15, the amounts of tax credits

under section 35ba and a tax advantage, stating the reason for their recognition,



e) date of commencement of the taxpayer,



(f)) for each calendar month



1. the sum of the settled wages regardless of whether they are paid in cash or

in kind,



2. amounts exempt from total cleared wages referred to in point

1,



3. the basis for calculation of tax or tax under special rates



4. the calculated tax withheld at source by deposit or special tax rates,



5. the monthly tax credit under section 35ba and the advance reduced by the monthly discount

tax credit under section 35ba,



6. the monthly tax bonus, monthly tax rebate pursuant to § 35 c,

monthly tax bonus and deposit reduced by the monthly tax rebate under section

35ba and 35 c,



7. actually withheld deposit.



The information in paragraphs 3 and 4 shall be set according to the method of calculating the tax, or

the special tax calculation rate of income tax from dependant activity,



g) sum for the tax period referred to in subparagraph (f)) and the sum of the

paid monthly tax bonuses



h) details of the calculation of the tax, and carried out the annual clearing of advances and tax

advantage.



(3) at the request of the taxpayer's tax payer shall for the period for which

was paid or accounted wages, expose, not later than ten days

Since the submission of the application, proof of pooled data listed in the payroll

sheet, which are decisive for the calculation of the tax base, tax, and for advance payments

the provision of tax credits under section 35ba and a tax advantage. A copy of the

the document issued by the payer in the manner prescribed.



(4) the tax payer, who had disposed of in the tax year or paid off

income from employment, it is obliged to submit its relevant

the tax tax bill from the income of the dependent

activities in the form of withholding advance payments (hereinafter referred to as "tax bill from the

income from dependent activities ").



(5) the tax payer is obliged to submit the tax tax bill

from employment within two months after the end of the calendar year; If

tax payer shall submit the statement electronically, the deadline for the submission to the

March 20.



(6) the tax payer, who had disposed of in the tax year or paid off

income from dependent activities of taxpayers referred to in § 2 (2). 3, has

obligation to submit a tax bill on income from dependent activities

electronically. This obligation does not have a taxpayer who is a natural person

and where the number of such taxpayers during the tax period

does not exceed in the aggregate 10 people.



(7) the deadline for the submission of the Bill of tax on income from employment could not be

extended.



(8) the tax payer shall be specified in an annex to the statement of income tax from dependant

the activities of the



and number of employees) to 1. December reporting period

According to the place of work in the municipality referred to in the contract,



(b)) containing the aggregated data recorded on the payroll sheets

reporting tax period, which are decisive for the calculation of the

taxable wages, taxes and advances, broken down by individual taxpayers

referred to in § 2 (2). 3,



(c) reports on additional repairs) advances on tax and tax and repairs

the tax bonus.



(9) the obligation to submit the expense report tax on income from dependent activities

including its annexes, has a tax payer in the event that during the tax

the obligation to pay the sum of suffered periods of cutting the tax, and backups

because of the tax rebate provision under § 35ba or tax

advantage.



(10) the tax payer are required on payroll worksheet indicating the amount of

premiums withheld or paid on retirement savings, social

Security and the contribution of the national employment policy and the public

health insurance, which is under special legal regulations ^ 21) from

their income from employment shall be obliged to pay the taxpayer, and

the taxpayer, which is subject to mandatory foreign insurance

of the same kind, posts on this foreign insurance of the taxpayer, and

for each calendar month and in the aggregate for the entire tax year.



§ 38 k



The application of non-taxable amounts of the tax base from income

from employment, tax credits under section 35ba and a tax advantage



(1) the taxpayer is obliged to prove the facts decisive for tax payers

provision of monthly tax credits under section 35ba and a monthly tax

benefits in the calculation of advances by the end of the calendar month in

which of these circumstances. Submitted documents shall take account of the payer

taxes beginning with the calendar month following the month in which the

These facts taxpayers demonstrated, however, starting with the first

the calendar, in which the beginning there were the grounds for

recognition of tax credits under section 35ba or the tax benefits are met,

signed by the taxpayer at the same time the Declaration referred to in paragraph 4 or

the facts in the statement shall indicate at the same time have already signed. To the submitted

documents certifying the fact that the taxpayer or dependent child is

student or pupil constantly forming on the future of the profession

the prescribed course of study or training, however, the tax payer will take into account already

starting with the calendar month in which the tax payer will be these facts

demonstrated. Taking up employment is the deadline, if he proves

the taxpayer these facts within 30 days from the date of entry into employment.



(2) if born, however, the taxpayer, the taxpayer's child to this fact

be taken into account already in the calendar month, in which he was born, where the

taxpayer's birth the taxpayer within 30 days after the birth of the child.



(3) If a taxpayer Receives for the same calendar month a wage at the same time, or

gradually, from the more taxpayers, taking into account the monthly tax rebate under section

35ba and monthly tax benefits only a single tax payer,

which applies, the taxpayer is entitled under paragraph 1 and shall sign the Declaration

in accordance with paragraph 4.



(4) the tax payer collide under section 38 h backup para. 4 and taking into account the monthly

tax rebate under section 35ba and to the monthly tax advantage

signed by the taxpayer within 30 days after the entry into employment and annually

by 15. February to the relevant taxation period statement




and what they really are) with him, made for the granting of tax under section

35ba, or. When and how have changed,



(b) that at the same time for the same) the tax period or for the same calendar

month of the tax period does not qualify for a tax credit under section

35ba on another tax payer, and that at the same time on the same calendar period

the year did not sign with another declaration for the tax payer,



c) what is the number of children dependent on its running together

home and beyond



1. what facts are given for the granting of a tax advantage

the dependent child allowance,



2. whether a tax advantage to this child of belonging

According to § 35 c of paragraph 1. 1 for one child or of belonging to a second child

or on the third and each additional dependent child allowance,



3. If, within the same household apply tax agencies together

benefits for dependent children and another person,



4. when and how will possibly have changed the operative event for the award

tax advantages and



5. in the case of adult learners a child that does not receive disability pension

third-degree invalidity,



(d) at the same time for the same) the tax period or for the same calendar

month of the tax period does not apply a tax advantage dependent

child with another tax payer and that a tax advantage on the same dependent

the child, for the same tax period or for the same calendar month

the reporting period does not apply any other person.



(5) the payer of the tax for which the taxpayer signed a statement referred to in paragraph

4, performs tax calculation, the annual clearing of advances and tax advantages and

at the same time taking into account the tax free amounts from the tax base in accordance with § 15 and

the discount on the tax provided for in § 35ba para. 1 (b). (b)), and (g)) for the immediate

the elapsed tax period, signed by the taxpayer up to 15. February for this

period a written declaration stating,



and that without receiving in the past) the tax period in addition to the wages from one

payer or from multiple payers including wages Additionally paid

or these payer cleared at a time when it no longer engages in

activity from which flows the income from employment, income, taxable

the crash according to the specific tax rate and income that are not

subject to tax or exempt, other income subject to

the income tax of individuals greater than 6000 CZK



(b) whether it has received in the past) the tax period from other payers

taxes including wages Additionally paid or settled against the payer in

a time when it no longer engages in an activity, from which stems the income from

dependent work, in addition to the taxable income deduction under the Special

tax rates and income that are not taxable or are from

tax exempt, income subject to income tax from natural persons

dependent work and in which calendar months is received,



(c)) that the wife (husband) living in the household, running together

that (which) applies a tax credit under section 35ba paragraph. 1 (b). (b)),

not (not) in the past financial year their own income in excess of the

68 000 CZK per year limit,



(d)) in which the value of the provided royalty-free implementation under § 15 para. 1,



e) what amount have been paid in the last tax period of interest

of building savings loan, mortgage loan, or from another credit

provided in connection with these loans, building society, or

the Bank and used to finance housing needs in accordance with § 15

paragraph. 3 and 4, and



1. whether, and in what amount of credit applied at the same time such other person

the right to deduct the interest from your tax base,



2. that the subject residential needs referred to in article 15, paragraph 2. 3, on the

the deduction of interest on the loan, it is used in accordance with § 15 para. 4,



3. the amount of the interest, which reduces the taxable amount under § 15 para. 3

and 4, in the aggregate for all the participants credit contracts, living with the taxpayer

in running a household together does not exceed in the past tax

period 300 000 CZK



(f)) in what amount he paid contributions to their pension schemes,

supplementary pension savings or pension insurance under § 15 para. 5,



g) what amount he paid premiums on his private life insurance

under § 15 para. 6,



h) what amount paid as a member of trade unions in the past

the contributions of the tax period under § 15 para. 7,



and in what amount) paid remuneration for verifying the results of further tests

education under section 15,



j) what amount expended for the placement of a child in pre-school facilities.



(6) a taxpayer may sign the Declaration referred to in paragraph 4 of the same

the period of a calendar year for a single payer.



(7) If a taxpayer fails to demonstrate facts relevant for the provision of monthly

tax under section 35ba or a monthly tax benefits under section

35d or to sign the Declaration referred to in paragraph 4, within the prescribed period,

taking into account of the payer to them starting from the month following the month in which the

These relevant facts the taxpayer proves at the same time signs

the Declaration referred to in paragraph 4. Additionally, the payer shall take into account to the

facts during the annual clearing of advances, even in the case where the tax

personal income from dependent activities of selected deduction according to the

special tax rate if the taxpayer proves the operative events for

the provision of tax credits under section 35ba or a tax advantage and

by 15. February of the year following the expiration of the tax

period and sign at the same time in that period, a declaration provided for in

paragraphs 4 and 5.



(8) If, during the year to change the facts decisive for the calculation of the

advances on tax and tax or to modify the conditions for granting tax credits

under section 35ba and a tax advantage, the taxpayer is obliged to notify the

in writing (e.g. by a change in the statement) tax payer no later than the last day

the calendar month in which the change occurred. Tax payer records the change

in the payroll data sheet.



§ 38 l



The mode of proof of entitlement to the reading of the non-taxable portion of the tax base,

tax under section 35ba and the personal income tax relief

people from employment at the tax payer



(1) the entitlement to the nezdanitelnou part of the tax base is demonstrated by the taxpayer to the payer

tax



and not the performance of the recipient's confirmation), or his legal representative

or the organiser of the public collection of the amount and the purpose of not filling,



(b)) the credit agreement and confirmation every year building society about the

the amount of interest paid in the last calendar year of loan from

building savings, or from another loan provided to the building

Savings Bank in connection with a loan from building savings or

confirmation of the Bank on the amount of interest paid in the previous calendar

year of the mortgage loan and a reduction of the State's contribution, where appropriate, of

another loan provided to the Bank in connection with a mortgage

loan,



c) in the case of credit granted for the purposes referred to in § 15 para. 3 (b).

and) building permit or reporting construction and post-construction

excerpt from the list of ownership,



d) in the case of credit granted for the purposes referred to in § 15 para. 3 (b).

(b)), and (c)) statement of the list of ownership and, in the case of credit granted for

land purchase after 4 years from the time of the conclusion of the credit agreement

building permit or reporting structures,



e) in the case of credit granted for the purposes referred to in § 15 para. 3 (b).

e) statement of the title deed, in the case of apartment house, family house or

the unit, which does not include non-residential premises, other than a garage, basement or

the Chamber, in the ownership or leasing contract, in the case of an apartment, or a

the unit, which does not include non-residential premises, other than a garage, basement or

the Chamber, in the lease, or proof of permanent residence, if the apartment or the

the unit, which does not include non-residential premises, other than a garage, basement or

the Chamber, in use,



f) in the case of credit granted for the purposes referred to in § 15 para. 3 (b).

(d)), and (g)), the confirmation of the legal entity that is a member of,



g) in the case of credit granted for the purposes referred to in § 15 para. 3 (b).

(f)), a statement of the title deed, in the case of apartment house, family house or

the unit, which does not include non-residential premises, other than a garage, basement or

Chamber in the ownership or legal entities for membership confirmation,

If the subject of the settlement of the share or deposit associated with the right to use

apartment,



h) Treaty on supplementary pension insurance with State contribution, the Treaty on the

the supplementary pension savings, the contract of insurance or pension

confirmation of the pension insurance institution concerning the participation of the taxpayer on

pension insurance and pension company or confirmation each year

the institution of pension insurance contributions paid by the taxpayer to the

his supplementary pension insurance with State contribution, additional pension

savings or pensions to the elapsed tax period



I) Treaty on the private life insurance or insurance policy according to the law

relating to the insurance contract and the confirmation of every year

premiums paid by the taxpayer on his private life insurance in

the last tax period or paid an aliquot part


single premiums for the last tax period



j) confirmation of the trade unions about the amount of the paid member

contribution in the last tax year,



k) confirmation paid remuneration for verifying the results of the test

further education under the law governing validation and recognition

the results of the further education; If this is a person with heavier health

disabilities, or by decision of a social security body,

that was recognized in the third degree, and in the case of a person with

disabilities, or by decision of the authority of the social

the security that the disability has been recognized in the first or in the second degree

or decision of the Board of the work the United States that has been recognized by the disabled

disadvantaged.



(2) eligible for tax credits under section 35ba in the determination of taxes

backup or proves the taxpayer tax payer



and) proof the identity of the spouse, if applicable

tax credit under section 35ba paragraph. 1 (b). (b)) and card ZTP/P, if it is

the wife (husband) and his holder,



(b) a decision on invalidity) pension and proof of

the payment of the pension, where the tax credit under section 35ba paragraph. 1 (b).

c) or (d)) on the ground that is in receipt of a disability pension for disability first

or second degree invalidity pension for disability of the third

the degree,



(c) confirmation of the relevant tax authorities) according to the place of residence of the taxpayer

that the taxpayer receives another pension from the pension insurance ^ 43)

which one of the conditions is that the Declaration is invalid in the third degree,

or about the fact that he disappeared right to disability pension for disability

the first, second or third degree because of overlapping entitlement to payment of the

disability pension and old-age pension, or if the taxpayer

disability in the third degree, but his application for invalidity pension for

third-degree invalidity was dismissed for reasons other than because

is not disabled in the third degree,



(d)) ID card ZTP/P, if the taxpayer holds, and if applicable

tax credit under section 35ba paragraph. 1 (b). (e)),



e) confirmation that schools consistently preparing for the future of the profession

the prescribed course of study or training, where the tax credit under section

35ba paragraph 1. 1 (b). (f)),



(f) confirmation of the setting) the amount of expenditure incurred for the

the location of a dependent child of the taxpayer in these facilities; confirmation

must contain the



1. the name of a dependent child of the taxpayer, and



2. the total amount of expenditure which followed in the relevant tax year

the taxpayer has paid.



(3) entitlement to the tax benefit in determining advances or taxes demonstrates the

the taxpayer tax payer



and the proof of the identity of the official document) of the child (his own, of the adopted child

or in the care, custody, which replaces the other spouse, and grandchildren),



(b) by the production of a ZTP)/P, if the dependent child is the holder,



(c)) where they are given a nourishing children in one together farmers

the household is employed, a letter from the employer of the second

the taxpayer in which the taxpayer shall indicate to which children second

the taxpayer submits a tax advantage and in what amount,



(d) confirmation that schools) adult child living with the taxpayer in conjunction

managing the household is systematically preparing for the future of the profession

the prescribed course of study or training,



(e) the tax administrator of the appropriate confirmation) according to the place of residence of the taxpayer

that the taxpayer in jointly managing the household nourishes adult

child up to the age of 26 years of age receive a disability pension for

third-degree invalidity and can't consistently preparing for the future

the profession or engage in gainful employment for an illness or injury, or of the

because of the long term adverse health condition is neschopno to perform

continuing professional activity.



(4) If a taxpayer or adult child, to which the taxpayer claims

tax benefits, studying at a school or College in a foreign country, shall be entitled

on the application of tax under section 35ba paragraph. 1 (b). (f)) or tax

advantage proves in the determination of a taxpayer or tax payer for backups

tax confirmation of enrolment issued by foreign school for a certain period and in

accordance with a special law on the State social support ^ 130)

by decision of the Ministry of education, youth and sports, that such

study at a school in a foreign country is built on a par with the study on medium-sized

or universities in the Czech Republic.



(5) If you have changed the grounds for the granting of non-taxable

part of the tax base under section 15, the tax credits under section 35ba or tax

advantages, present new documents proving the validity of a taxpayer claim

to deduct.



§ 38 m



Tax return for the income tax of legal persons for the tax period



(1) a taxpayer is required to file a tax return for the income tax

legal persons.



(2) if the tax year is less than 1 year, the tax return

within the time limit and under the conditions for submission of the tax return for the tax

period, which shall be at least 12 months.



§ 38ma



Tax return for the income tax of legal persons for the period for which the

lodged tax return



(1) the taxpayer is obliged to return to the corporate income tax

people also submit for the period



and) preceding the merger effective date of the merger or transfer of assets to the partnership

or Division of a corporation, for which the tax has not yet been

Declaration is lodged, if not a decisive day on the first day of the calendar

of the year or of the marketing year,



(b) the date of registration) the above changes to the legal form of a limited partnership

to another the business Corporation and the change in legal form joint-stock company

or limited liability company or cooperative for public business

company or limited partnership, for the tax that has not been

Declaration is lodged,



(c) a change in the tax year) preceding the calendar year on the

marketing year or vice versa, or a previous change in the definition of the

marketing year, if it has not been over this period tax return

is lodged,



d) preceding the date the transfer of European company or

European cooperative society registered in the commercial register of the territory

The United States,



(e)), from the effective date of conversion to the date of registration of the conversion in the commercial

Register for company or corporation being divided or

in part, that is the legal successor of taxpayer income tax

legal persons, which is the tax a non-resident and who is not, at the date

the registration of the conversion in the commercial register has a fixed establishment within the territory of the United

Republic,



(f) the date of registration) preceding the conversion companies in the commercial

Register for the merging of the taxpayer receiving a partner that is

a company, if it is a transfer of the assets of a company

who is a natural person, and if not for this

period tax return filed.



(2) the return referred to in paragraph 1 shall be made no later than 3 months

from the end of the month in which falls



and in a business Corporation) the day of the decision of the supreme body of a business

Corporation on the merger, transfer of assets to the partnership or the Division of business

of the Corporation, if that day is a later date of the merger,

transfer of assets to the partnership or the Division, unless the effective date of the merger

or transfer of property to a shareholder or a division of a business corporation

the first day of the calendar year or the marketing year,



(b)) a day, which is the last day of the period for which the tax return

If it is not served in accordance with subparagraph (a)) was established as another day.



(3) the filing of a tax return for the period referred to in paragraph 1 (b). and) is not

obligation to file a tax return for the tax period, when the

does not write out the conversion of business corporations in the commercial register.



§ 38 MB



Exemptions from the obligation to submit a tax return to the tax on income of legal entities

people



The tax return is not required to submit a



and) beneficial taxpayer, if



1. only receipts that are not subject to tax, the revenue from the tax

exempt or income from which tax is levied by deduction according to the specific

tax rates, and



2. has no obligation to apply the procedure provided for in § 23 para. 3 (b). a) point 9,



b) owners of units, if the only income that are not

the subject of tax exempt income or income from which tax is

collected by deduction under special tax rates,



(c)), a public company,



(d)) of the company or be a business Corporation for the period from

effective date of conversion to the date of registration of the conversion in the commercial register,

unless otherwise specified.



§ 38mc



Exemption from the obligation



Charitable contributors and owners associations, which

None in the tax year the tax liability to income tax

legal persons are not obliged to disclose this fact to the tax authorities.



§ 38n



Tax loss



(1) if the expenditure (costs) prepared pursuant to § 23 of the income

adjusted in accordance with section 23, the difference is the tax loss.



(2) when managing tax losses, proceed as in the management of


tax, but the tax loss and assessed the taxpayer

zaniklému without carrying out the liquidation does not pass to his successor in title

with the exceptions noted in Section 23a para. 5 (b). (b)) and section 23 c of paragraph 1. 8 (a).

b). Tax loss will be charged. In reducing the tax loss is progressing

Similarly as in increasing the tax liability. In raising the tax

losses shall be treated similarly in reducing tax liability.

Tax loss shall be rounded up to the nearest Crown.



(3) the provisions of the preceding paragraphs also apply to taxpayers referred to in §

2, unless otherwise specified in § 5.



(4) the provisions of the first sentence of paragraph 1 applies to the determination of the tax

limited partnership losses attributable to komplementářům

(General partners).



§ 38na



(1) Assessed and tax loss, you cannot subtract neuplatněnou from the ground up

tax under the conditions specified in § 34 paragraph 1. 1, if there has been for the taxpayer to

substantial change in the composition of the persons directly involved in the capital or

inspection (hereinafter referred to as "substantial change"). A change in the composition of the people means

change the members of a corporation or a change in their share of the capital or

the control of the taxpayer. Substantial change always means the acquisition or

increasing the share of which in the aggregate refers to more than 25% of the capital

or of the voting rights or changes, which gets the business corporations

decisive influence. Whether there has been a material change is detected in the period for

to be tax loss asserted, comparing this period with

period for which the tax loss levied; in the reporting period

tax loss was charged, is applicable to the composition of the persons who directly

participating in the capital or on the last day of the period, and the amount of

their share, and in the period in which the tax loss is to be applied, it is

record the sum of the changes, which will occur from the last day of the period for which

tax loss was charged to the end of the period for which the tax is to be

the loss asserted, to acquire or increase qualifying shareholdings in the capital of

or of the voting rights or which gets the business corporations

decisive influence.



(2) for the joint stock company, which has issued bearer shares, either in

the period for which the tax was levied, or loss in the period in which

is to be applied or the tax loss in both of these periods, it is considered

the fact that there has been a significant change in the period for which it is to be

tax loss applied, created the same activities in the framework of the

their business ran the taxpayer, less than 80% of sales for the

custom feats and item posted to revenues under a special legal

prescription ^ 20) compared to the period for which the tax loss was assessed. This

the provisions shall not apply where the taxpayer can prove that the tax authorities, in

the tax year for which it is to be applied to tax loss, avoid

change in the composition of the members or to change their shares in the capital or

the inspection, which in total covers more than 25% of the share capital or

of the voting rights, or acquires decisive influence, compared to companion

zdaňovacímu the period for which they were assessed tax loss.



(3) the provisions of paragraph 1 shall not apply where a taxpayer, in respect of which the

substantial change has occurred, the tax administration can prove that at least 80% of revenue for the

custom feats and item posted to revenues under a special legal

prescription ^ 20) at a time when there has been a substantial change, and in the following

periods in which it is to be applied to the tax loss for the period prior to the

substantial change, was created by the same activities, which in the course of their

business operated in the period for which the tax has been

loss shall be levied.



(4) if the Lapse in the conversion of ^ 131) a taxpayer, the successor

tax loss referred to under section 23 c of paragraph 1. 8 (a). b) subtract from the

the tax base up to the part of the tax base, attributable to the

the same activities carried out by the taxpayer, which the tax loss

charged in the period in which the tax loss was assessed. In

the case of the conversion of the Division when divided business corporation

extinguished, the tax loss referred to under section 23 c of paragraph 1. 8 (a). (b))

subtract the acquiring Corporation when you split from the tax base

up to the part of the taxable amount attributable to the same activities

carried on by the taxpayer, which the tax loss charged in

the period for which the tax loss was assessed. Part of the tax base by

the first sentence and the second shall be determined on the basis of the ratio of sales of own performance

and goods posted to revenues under special legislation ^ 20)

attributable to the same activities carried out by the company being acquired or

circulated to business corporations in the period in which the tax loss

charged to the total revenues for their own performances and goods posted to

revenues under special legislation ^ 20). Similarly in the

If the tax loss suffered by the taxpayer referred to in

§ 17 para. 4, which does not have a permanent place of business in the Czech Republic.



(5) a corporation that, in the conversion of the merger or Division

extinguished, you may subtract tax loss, which had been charged before

transformation and has not been transferred to the acquiring business Corporation in the

the distribution, up to the part of the taxable amount attributable to the same

the activities performed during the period in which the tax loss

charged. Part of the tax base under the first sentence shall be determined on the basis of the

the ratio of sales for their own performances and goods posted to revenues by

special legal regulation ^ 20) attributable to the same activities

carried on by the taxpayer that does not perish, in the period for which the tax

the loss of revenue to the total charged for their own performances and goods

posted to revenues under special legislation ^ 20).



(6) when the transfer of the business establishment can be tax loss or portion of the tax

loss, taken under section 23a para. 5 (b). (b)), subtract from the tax base

the receiving of business corporations in different periods up to a maximum

the amount of the taxable amount provided for in the recipient Corporation from the

the activities carried out by the transferred business establishment,

that was through a converted business establishment in the

the period for which it has been applied by the tax loss charged. Above the base

tax referred to in the first sentence shall be determined by the receiving Corporation on the

the ratio of sales for their own performances and goods posted to revenues

under special legislation ^ 20) attributable to the same activities

performed by the transferring business corporations in the period for which it was

tax loss charged to the total revenues for their own performances and goods

posted to revenues under special legislation ^ 20). Similarly,

in case of acquisition of tax loss suffered by the taxpayer in

referred to in § 17 paragraph 2. 4, which is not on the territory of the United States permanent

place of business.



(7) if the taxpayer doubts as to whether the conditions are met

laid down in paragraphs 1 to 6, the tax administrator may request a binding

the assessment of whether the tax loss can be claimed as an item

odčitatelnou from the tax base. In the application for the issuance of a decision on binding

the assessment of the taxpayer is required to provide



and, the legal form of the name) and address of the legal entity, tax identification

If the number has been assigned,



(b) an overview of all sales of) their own performances and goods broken down by

activities carried out by the taxpayer to whom the tax loss was established,

retained earnings in the period in which the tax loss that is to be

invoked as an item odčitatelná from the tax base, charged, or in the

which arose



c) overview of all sales of their own performances and goods broken down by

activities carried out by the taxpayer, the tax loss claims

achieved in the reporting period for which tax is to be applied as a loss

item odčitatelná from the tax base,



(d) of the operative part of the decision) proposal for a binding assessment of the fact, whether the

tax loss can be claimed as a odčitatelnou from the tax base.



(8) if the decision is a binding assessment delivered to the taxpayer after

the deadline for submission of the tax return, the taxpayer may redeem

odčitatelnou item according to § 34 paragraph 1. 1 in an additional tax return.



(9) for the operation of the same activities in accordance with paragraphs 2 to 6 in the reporting period

that is to be applied, and the tax loss in the period in which the tax

the loss of the charged, or in which it has resulted, it is considered to be the case, when in

the period for which the tax loss was charged, or in which it was established,

There was an expenditure (costs) in order to achieve, reinsurance and

maintain a revenue, but those revenues have been reported in the period for which it has

be tax loss.



(10) in the cases referred to in paragraphs 4 to 6 shall not apply the provisions of

paragraphs 1 to 3.



(11) the periods referred to in paragraphs 1 to 6 and 9 means a taxation period and

the period for which the tax return is served.



§ 38nb



The decision on the granting of the exemption of income from royalties and interest

credit financial instrument




(1) a taxpayer who meets the conditions for exemption pursuant to section 19 para. 1

(a). zj) and XP), asks their locally competent tax administrator for the issue

the decision on the granting of the exemption of income from royalties and interest

credit financial instrument. The request can be made through

the payer, but the decision to issue the locally competent tax administrator always

the taxpayer.



(2) the mandatory formalities issuing of decisions to grant

exemptions are



and the tax rezidentství) confirmation of the recipient of the royalties, or

the interest from the loan of the financial instruments issued by foreign tax administrator,



b) information showing that the recipient of the royalties, or the interest of the

credit financial instrument is the beneficial owner thereof,



(c) the foreign tax authorities) a confirmation that the recipient of the royalties

or interest on the credit facility is subject to some of the taxes

referred to in the relevant legislation of the European communities, ^ 93)

that have the same or similar in nature to the income tax [section 19 para.

3 (b). and) point 3]



d) information demonstrating that the recipient of the royalties or interest of

credit financial instrument has the legal form of the specified in the applicable

Regulation of the European communities, ^ 93)



e) information demonstrating that the beneficiary and the payer of royalties or

the interest from the loan of a financial instrument are directly funded

United and for how long,



(f)) for payment of the legal title license fees or interest.



(3) the information contained in the request and of the mandatory elements must

pay for at least one year, and must not be older than 3 years. If there is a

in a change that might affect the fulfilment of the conditions for exemption under

§ 19 para. 1 (b). zj) and XP), the taxpayer is obliged to inform without

undue delay payment and their locally competent tax administrator.



(4) the tax administrator shall, on application, the compulsory

the elements are defined in paragraph 2, issue a decision granting

exemption, are subject to the conditions referred to in § 19 para. 1 (b). zj) and

ZK) and para. 5 and § 23 paragraph 1. 7. the tax is bound to this decision

be issued within three months from the time when the taxpayer has provided all of the

information and evidence necessary to establish that the conditions for exemption are

met. Decision is binding even for the tax payer.



(5) the decision on the granting of the exemption shall, in addition to the basic requirements

the decision by a special legal regulation contain



and) data on which it was decided,



(b) the time range of the binding nature of the decision), the decision must be

issued for at least one tax year and to a maximum of three tax

consecutive period.



§ 38nc



Binding assessment of the way in which the price was was created between

the United parties



(1) a taxpayer who negotiates price in a business relationship with a person who

It is considered to be linked to him, the person may request locally

the competent tax authorities to issue a binding decision to assess whether

the way was created, corresponds to the manner in which it would be

created price agreed between independent persons in common business

relations under the same or similar conditions (§ 23 (7)) (hereinafter referred to as

"authentic assessment").



(2) in the application for the issuance of a decision on binding assessment of prices

shall be at least



and) the names, residence, home of the entrepreneur, tax identification

the numbers, if you have been given, all persons involved in the commercial

the relationship, for which an application is made for the issue of a decision on binding

assessment of prices, including the taxpayers referred to in § 2 (2). 3 and § 17 para.

4 persons to whom there is no tax liability on the income generated by the

resources on the territory of the Czech Republic (hereinafter referred to as "the person concerned"),



(b)) a description of the organizational structure, which they are a part of the person concerned, and

even outside the territory of the Czech Republic,



(c) a description of the business activities) of interested parties,



(d) a description of the business relationship), for which an application is made for a binding

assessment of prices,



(e)) the tax period to which the decision on the authentic assessment

prices apply,



f) description and documentation of the way was created, including all

the data regarding the business case; the data, which will be known in

the future, shall state the assumptions from which to estimate the values of these

the data was based on,



draft resolution g) a binding assessment of prices.



(3) on an application for the issue of a decision on the mandatory assessment of prices shall decide

the tax administration, for which the application was lodged. If the business relation

more people involved that have a tax liability on the income

arising from sources in the territory of the United States and the obligation to manage the

different tax administrations, decisions about the authentic assessment of prices will issue administrator

the closest parent closest to the tax Manager tax administrators of these

tax administrators and the binding assessment of the prices for such tax effective.

Tax authorities concerned and other interested parties, the decision

delivers the note. If the grounds for revocation of decisions

authentic assessment of prices under special legislation, shall decide on the

the abolition of the tax, that is issued, on the proposal of any

the person concerned or on the initiative of the tax authorities.



(4) the decision of a binding assessment of prices may be issued for

legal entity whose establishment is envisaged. The request referred to in paragraph

2 it is entitled to submit it to another person, if the zakládanou legal

person for whom is the binding assessment of the prices applied for a sufficiently

identifies the. A binding assessment of that other person shall request the prices locally

Administrator of income tax according to the envisaged registered office of Foundation

of the legal entity. The identification of the legal entity must be formed

mentioned in the operative part of the decision on the authentic assessment of prices. Recipient of the

This decision is the applicant and is effective for determining the tax

the obligations of a legal person, to be formed from the date of its inception.



§ 38o



Specific provisions on the fine for late tax claim



If the fractional part of the tax base from income from employment, from

which the taxpayer deducted an advance on the tax, of more than 50% of the total

the tax base, reducing the fine for late tax at the tax claim

the income tax returns of individuals to the tenth.



§ 38p



Special provisions on penalties



For the purposes of interest calculation is based on the amount of tax as if it were

established over the last known, would not be subject to the procedure

leading to the measured this ex officio tax retrospectively applied higher

the amount of the deductible items under section 34.



§ 38r



(1) if the given investment incentive in the form of tax credits, the time limit

for the determination of the tax for the tax year in which the entitlement to the discount

originated, as well as for all the tax period for which the discount

apply at the same time, it ends with the deadline for the determination of the tax for the tax

period in which the events referred to in § 35 para. 7, 8 or 9,

or in which the deadline for claiming the tax credit.



(2) if it can be applied or part of a tax loss in the tax

the periods following the tax period in which the tax loss

was established, as the odčitatelnou from the tax base, the time limit for the establishment of

taxes for the tax period in which the tax loss was established, as well as for

all of the tax period in which the tax loss or its

part of the exercise, it ends at the same time with the deadline for the determination of the tax for the last

the tax year for which the tax loss or can be part of it.

Similarly, when the application of losses after the conversion of the business establishment,

the merger of business corporations or the Division of a business corporation.



(3) the time limits for reasons of tax non-compliance with the conditions for the application of

remuneration for financial leasing of tangible assets as expenses are

run from the end of the calendar year in which it was possible for the first time to verify the

compliance with these legal terms and conditions.



(4) the time limits for establishing the tax because of the failure to fulfil the conditions for the continuation of the

activity of the agricultural entrepreneurs are starting to run from the end of the calendar

the year in which this condition is not met.



(5) the provisions of paragraphs 2 to 4 shall apply to all taxpayers, without

regardless of whether they have been granted investment incentive under the

special legal regulation ^ 67).



§ 38,



If the obligation to choose or to knock the tax including tax levied for backups

the crash according to the special tax rate tax being deducted by the payer or tax

taxpayer income from employment was not in the specified amount

tax payer met, even retrospectively, the basis for calculating this

the amounts levied or withheld taxes including backups, the amount of which would be

Select the chamfer or left the amount that was taxable taxpayer

actually paid; for a taxpayer with an income under § 6 plus mandatory

insurance pursuant to section 6 (1). 12.



§ 38t



(1) an insurance undertaking shall be obliged to tell your local administrators

tax or to the competent tax authorities of their plátcově checkout payment

the payment of advances on premiums or insurance claims, within 30 days from the


the date of implementation of this payment, if



and as for the indemnity) replacing income or yield

the subject of taxes,



(b)) the payment was made to a natural person,



c) amount paid exceeds 25 000 CZK



(d)) of the amount paid was not withheld tax and



(e)) is not about income exempt from tax (§ 4).



(2) the taxpayer referred to in § 2 (2). 2 and § 17 para. 3 and permanent establishment

the taxpayers referred to in § 2 (2). 3 and § 17 para. 4 located in the territory

The United States have a duty to report promptly to your locally

to the competent tax authorities, the conclusion of the contract with the taxpayer referred to in §

2 (2). 3 or § 17 para. 4, on the basis of experience of developing

permanent establishment (section 22 (2)).



(3) the obligation of notification to the tax authorities of the customs administration of the Czech

the Republic, in the case of the donation of movable assets from abroad or to foreign countries.



§ 38u



(1) additional tax claims on tax liability is lower due to

appeal donation for the needy is served to the end of the month following the

the month in which the gift was issued back, or paid his usual

the price.



(2) the tax may be established by the end of the year following the year in which the

additional tax claim was submitted, regardless of whether the

the deadline for the determination of the tax.



§ 38v



Notice of exempt income of individuals



(1) If a taxpayer, the income tax of individuals receiving income that

It is from the personal income tax exemption and is greater than 5 000 000

CZK, is obliged to notify this fact to the tax authorities by the end of the period for

filing a tax return for the tax period in which the income received.



(2) in the notice referred to in paragraph 1 the taxpayer shall indicate the



and income)



(b) a description of the circumstances of the acquisition of income),



(c) the date on which the receipt).



(3) paragraph 1 shall not apply to income, which may be data according to

paragraph 2 the tax figure from the registers or records, which has

access and which shall be published on the official Board and a manner allowing remote

access.



(4) if the tax non-compliance with the obligations referred to in paragraph 1, it shall invite the

the taxpayer to additional meeting and set a time to spare

the time limit.



(5) in the case of income arising to the joint property of spouses shall notify the

the fact the tax referred to in paragraph 1 one of the spouses.



§ 38w



The penalty for failure to notify the exempted income



(1) the taxpayer incurs the obligation to pay the fine for failure to notify

the exempted income, if does not give notice of exempt income

natural persons, and in the amount of



a) 0.1% of the amount of income a non-notified if this obligation is fulfilled, without

He was invited to do so,



(b) 10% of the amount) not income if the taxpayer this obligation

meet in the spare time after being so notified, or



(c)) 15% of the amount not income if the taxpayer fails to comply with this

obligation or in spare time.



(2) the penalty for failure to notify the exempted income is payable within 15 days from the

the decision on a fine.



(3) a fine for failure to notify the exempted income can be saved by

the closing date for the determination of the tax.



(4) on the obligation to pay the fine for failure to notify the exempted income

Decides the tax payment assessment and at the same time it will prescribe the

registration taxes.



(5) the fine is State budget revenue.



(6) the tax administrator may wholly or partially waive the fine for failure to notify

the exempted income, if the failure to notify freed

income due to that can be taking into account the circumstances of the particular

of the case to justify.



PART FIVE



REGISTRATION



§ 39



Registration of the taxpayer, the income tax of physical persons



(1) the taxpayer income tax natural persons referred to in section 2 (2). 2 is the

required to file an application to register the taxable income of individuals in

the competent tax administrator within 15 days of the date on which the



and began to carry on business,) which is a source of income from a separate

activities, or



(b) income) received a separate activity.



(2) the taxpayer income tax natural persons referred to in section 2 (2). 3 is

required to file an application for registration pursuant to paragraph 1, if the



and) on the territory of the United States began to carry out an activity referred to in

paragraph 1 (b). a), or



(b)) adopted the income referred to in paragraph 1 (b). (b)) of the sources on the territory of the United

of the Republic.



(3) Taxpayer income tax natural persons referred to in section 2 (2). 3 is

required to file an application to register the taxable income of individuals in

the competent tax administrator within 15 days of the date on which the



and) was established on the territory of the United States a permanent establishment, or



(b) has obtained the authorization or permission) to exercise an activity that is the source of

income, issued by the domestic public authority.



(4) the taxpayer income tax is not required to file an application

to register, if only accepts income



and) that are not subject to tax,



(b)) that are exempt from tax, or



(c)) from which withholding tax under the special tax rate.



§ 39a



Registration obligation to the taxpayers of income tax of legal persons



(1) the taxpayer income tax of legal persons specified in § 17 paragraph 2. 3 is

required to file an application to register for a corporate income tax in

the competent tax administrator within 15 days from its inception.



(2) the taxpayer income tax of legal persons specified in § 17 paragraph 2. 4,

which was established on the territory of the United States a permanent establishment, is obliged to

submit this application to register for a corporate income tax in

the competent tax administrator within 15 days of the emergence of that establishment.



(3) Taxpayer income tax of legal persons specified in § 17 paragraph 2. 4 is the

required to file an application to register for a corporate income tax

within 15 days of the date on which the



and began to practice in) the territory of the Czech Republic, which is the source of

income,



(b) the income received from sources) on the territory of the Czech Republic,



(c)) has received a permit or certified to perform an activity that is

source of income, issued by the domestic public authority.



(4) the charitable contributors and owners associations are

required to file an application to register for a corporate income tax in

the competent tax administrator within 15 days of the date when they will begin to exercise

the activity that is the source of the income, or begin to receive income.



(5) a taxpayer income tax of legal persons specified in § 17 paragraph 2. 4,

charitable contributors and condominiums are not

required to file an application to register, if you accept only the income,



and) that are not subject to tax,



(b)) that are exempt from tax, or



(c)) from which withholding tax under the special tax rate.



section 39b



Tax payer registration



(1) a taxpayer is required to file an application to register for income tax

natural or legal persons to the competent tax authorities not later than

within 8 days from the date when he was obliged to carry out this Act

provided for acts of the tax payer.



(2) within the time limit referred to in paragraph 1, the tax payer is required to file an application and

for the plátcovu register. When you register plátcovy Treasury tax payer shall designate

a person who is authorized to act on behalf of the plátcovu register in his name.



PART SIX



THE POWERS OF THE GOVERNMENT AND THE MINISTRY OF FINANCE



§ 39p



The powers of the Government



After the Declaration of a State of emergency or State of war, the Government may, on

the duration of a State of emergency or State of war, by regulation in

extent necessary to ensure the State emergency or war

the budget of the



and adjust tax rates), but not more than 5 percentage points,



b) exempt from the



1. income tax revenue from the service members of the armed

forces and the security forces and emergency services for the earnings of employees

activity in these folders,



2. corporate income tax, the armed forces, the armed

safety councils and emergency services.



§ 39q



The powers of the Ministry of finance



The Ministry of finance in relation to abroad



and take measures to ensure the) reciprocity or retaliatory measures for the

the purpose of the mutual settlement of taxation,



(b)), take measures to remove hardness and irregularities,



c) decide in doubtful cases the tax rezidentství of the taxpayer,

on the method of taxation in respect of the taxpayer is located or resident in

abroad or about taxpayers posted abroad to work

or the taxpayers referred to in § 2 (2). 2, who had at least 10 years

residence abroad and are fleeing them revenue from sources abroad.



PART SEVEN



Transitional and final provisions



section 40



(1) for a contribution and tax liabilities for 1992 and prior years and when you

Payroll taxes charged to December 1992, including the former shall apply

regulations.



(2) for the taxation of the income taxes on income from the tax base

also deducted an aliquot of the loss from the business and other professional

activities pursuant to § 28 para. 5 of law No 394/1990 Coll., on income tax

of the population.



(3) exemption of income from the operation of small hydroelectric plants, wind

power plants, solar and geothermal energy resources and equipment

production of biogas from the tax on the income of the population, according to the legal

arrangements applicable before the entry into force of this Act, shall remain in


valid until the expiry of the period for which those earnings exemptions

applies; If during the operation of small hydroelectric power plants, which are

income exempt, to cross the border 200 thousand kWh of energy produced

each year, are subject to tax only income from energy produced over this

limit. If, on the basis of Act No. 145/1961 Coll., on income tax

of the population, and by Act No. 389/1990 Coll., on income tax

of the population, from the operation of such exempted facilities, they can no longer

These income exempt under § again 4 (4). 1 (b). (e)).



(4) the provisions of § 36 odst. 2 (a). and paragraph 8 (a)). (c)) shall not apply to

a proportion of the interest and other income from deposits to savings books and

certificates of deposit and assimilated, including interest from the

deposit accounts, which are attributable to these deposits until 31 December 2006. December 1992.

It also does not apply to the proportional part of the taxable amount relating to the

income under § 8 para. 1 (b). f) determined in accordance with the ratio of time since

the insurance contract before the entry into force of this Act, until 31 December 2006.

December 1992 to the time of conclusion of the insurance contract within the time

When the insurance starts to provide for the first time.



(5) Law No. 390/1990 Coll., on income tax of the population shall also apply

After the entry into force of this Act, for the postponement of payment of tax law put forward

According to § 28 para. 7 of Act No. 389/1990 Coll. and for depreciation of basic

means that before the entry into force of this Act, no longer the taxpayer

odpisoval according to § 28 para. 4 Act No. 389/1990 Coll. after two

years from the end of the year, in which the depreciation applied for the first time, the

proceed by analogy with paragraph 7 with the exception of the basic resource,

the net price is less than $ 10,000 and included directly into

expenditure (costs). If these assets (tangible

assets) to the technical evaluation, increasing the price of it, from which the

depreciation is carried out (entry price). In the event that occurs during the year to

disposal of depreciable asset (tangible

property), can be as an expenditure (cost) to apply depreciation at half rate.



(6) the exemption, relief and exemptions granted pursuant to section 22 paragraph 1. 3 of Act No.

76/1952 Coll., on income tax from wages, as amended, § 16 para. 2

Act No. 35/1965 Coll., on income tax from the literary and artistic activities,

as amended, and section 27 of Act No. 389/1990 Coll., on income tax from

incomes of the population, shall expire on the date of effectiveness of this Act.



(7) For the tax year 1993, when you go to the depreciation

tangible fixed assets and intangible assets under this Act shall proceed

as follows:



a) tangible assets shall be classified into depreciation groups pursuant to the annex to this

the law,



(b)) in the straight-line input price (section 29) means the price of

that have been carried out before 1 January depreciation. before 1 January 1993 under special

regulations,



(c)) in tangible assets already depreciated as of 31. December 1992, for the year

1993 progresses in the depreciation calculation according to data columns "in later years

depreciation "of the table referred to in § 31 para. 1,



(d)), in Exchange for the acquired intangible assets odpisovaný as intangible assets to the

31 December 1992 can the taxpayer doodepsat, and evenly, not more than

However, within five years from the commencement of depreciation.



(8) in the case of contracts for financial leasing with the subsequent purchase of the lease, which

were concluded before 1 January 2002. in January 1993, when the depreciation it Decree

No 586/1990 Coll., on the depreciation of fixed assets, up to the end of the

the validity of those lease agreements. Similarly, even for

depreciation of investment work paid by the tenant in a leased building

object.



(9) for the depreciation of the differences between the starting price and the price achieved

vydražením shall apply until the end of his depreciation of the communication

The Federal Ministry of finance ^ 38) even after the entry into force of this

the law.



(10) for the basic resource odpisovaných this before it becomes effective

the law, for which the purchase price was $ 10,000 or less, you may

NET to include the full costs (expenditure) in 1993, or

may continue to depreciate as with tangible assets (para. 7).



(11) in the case of contracts for financial leasing with the subsequent purchase of the lease, which

were concluded before 1 January 2002. in January 1993, to assess the incorporation of

rents into costs (costs) will not apply the provisions of § 24 para. 4.



(12) the workings operated by 1. January 1993 can be depreciated as

the entire file a single annual rate of 4% of the EPS file.



(13) the provisions of section 25 (b). w) shall not apply to the tax period of the year

1993.



(14) For the tax year 1993 income taxpayer

neúčtujícímu in the system of double-entry accounting no later than 15 days after the

the end of the year 1992, which economically related to the previous tax

period shall be considered as income tax year 1993. When assessing the

the expenditure shall be applied mutatis mutandis.



(15) in the amounts that have already been taxed for the same taxpayer pursuant to this

the Act [section 23 (4) (b), (d))], for the tax year 1993

consider also the amounts taxed in accordance with the regulations in force by the end of 1992.



(16) For income from deposits on their worksheets and deposits them on a par with

built, carried out before the entry into force of this Act,

the present regulations shall apply.



(17) the business rewards pursuant to § 7 para. 2 and 3 of Act No. 389/1990 Coll.

the income of the population, as amended by Act No. 575/1991 Coll.,

posted as an expense in 1992 and in 1993 paid is income

in accordance with § 10.



(6) compensation for loss of earnings payable under the labor code for the

the period prior to 1. in January 1993, which is paid after this date, it is

be exempt from this tax.



(19) the provisions of section 25 (b). k) does not apply to corporate housing

economy until the abolition of price controls.



(20) for budgetary and contributory organizations and communities are not in the

the 1993 tax year taxable income from operations also

as defined in the statute or the Charter of incorporation as a main activity and in

If they do not meet the criteria of section 18 para. 3 If the taxpayer

does not show as an economic activity and are proven to be taken into account for the

the entire tax period in relation to the financial budget of the founder or in

the budget of the municipality.



(21) cancelled



(22) the provisions of § 35 para. 3 does not apply to the tax period of the year

1994.



(23) the amounts charged to the revenue, ^ 20) that are related to the dissolution of

provisions created under expenses before the entry into force of this Act

and which are not in accordance with § 24 para. 1 (b). I) expense (cargo) on

reach, ensuring and maintaining income are included in the tax base.



(24) the exemption in relation to insurance undertakings referred to in § 36 odst. 2 (a). and)

paragraph 8 shall not apply for the tax period in 1994.



§ 41



Shall be deleted:



1. Act No. 76/1952 Coll., on income tax from wages, as amended by Decree-Law No.

43/1953 Coll., Decree No. 112/1953 Coll., Act No. 71/1957 Coll.

Act No. 101/1964 Coll., Act No. 90/1968 Coll. and Act No. 578/1991 Coll.,



2. section 8 of Act No. 88/1952 Coll., on the material security of members of the

the armed forces,



3. Act No. 35/1965 Coll., on income tax from the literary and artistic

activities, as amended by Act No. 160/1968 Coll. and Act No. 578/1991 Coll.,



4. section 51 of the Act No 100/1970 Coll., on the service of members of the Congregation

national security,



5. Law No. 174/1988 Coll., on agricultural tax, as amended by Act No.

157/1989 Coll., Act No. 576/1990 Coll. and Act No. 578/1991 Coll.,



6. Act No. 156/1989 Coll., on contributions to the State budget, as amended by

Act No. 576/1990 Coll. and Act No. 578/1991 Coll.,



7. Law No. 157/1989 Coll., on income tax, as amended by Act No. 108/1990

Coll., Act No. 576/1990 Coll. and Act No. 578/1991 Coll.,



8. Act No. 389/1990 Coll., on income tax from incomes of the population, as amended by law

No 578/1991 Coll.,



9. the Government of the Czech Socialist Republic Regulation No 207/1989 Coll., on

the implementation of the levy from the profit on the basis of a financial plan,



10. the Government of the United Kingdom Regulation No. 554/1991 Coll., on exemption

some of the revenue from the tax on the income of the population and tax relief for

beginning with the self-employed farmers



11. the Decree of the Federal Ministry of finance, Ministry of finance

The Czech Socialist Republic and the Slovak Ministry of finance

the Socialist Republic No. 161/1976 Coll., implementing the law on income tax

from wages, as amended by Decree No 14/1982 Coll., Decree No. 86/1984 Coll.,

Decree No. 311/1990 Coll., Decree No. 72/1991 Coll., Act No. 575/1991

Coll. and Decree No. 49/1992 Coll.,



12. The Ministry of finance Decree No. 184/1968 Coll., to implement the law on the

income tax from the literary and artistic activities, as amended by Decree No.

151/1980 Coll., Decree No. 14/1982 Coll., Decree No. 86/1984 Coll., and

Decree No. 7/1991 Coll.,



13. The Federal Ministry of finance Decree No 215/1988 Coll.

is carried out, the law on agricultural tax, as amended by Decree No. 564/1990 Coll.,



14. the Decree of the Federal Ministry of finance regulation No 192/1989 Coll., which

implementing the law on revenues to the State budget,



15. The Federal Ministry of finance Decree No 193/1989 Coll., which

implementing the law on income tax, as amended by Decree No. 214/1990 Coll.




16. The Federal Ministry of finance Decree No. 211/1989 Coll., on

the financing of certain social consumption and some device

activities,



17. The Federal Ministry of finance Decree No. 586/1990 Coll., on

depreciation of fixed assets, as amended by Decree No. 354/1991 Coll.,



18. return of the Ministry of Finance of the Czech Socialist Republic No.

153/39 337/71 on presentation of certificates for discount on dependants for

income tax from the literary and artistic activity and remission of missed

the time-limits, registered in the amount of 1/1972 Sb.



19. return of the Ministry of Finance of the Czech Socialist Republic No.

153/20 148/1972 establishing the prescription "3% income tax on literary

and artistic activities-procedure for the submission of confirmation ", registered in the

the amount of 26/1972 Sb.



20. Decree of the Ministry of Finance of the Czech Socialist Republic No.

153/3 101/1974 income tax from the literary and artistic activities in the

the annual income of under 25. Czech Crowns, registered in the amount of 14/1974 Coll.



21. return of the Ministry of Finance of the Czech Socialist Republic No.

153/25 508/1974 on the procedure for submission of confirmation to a 3% income tax

from the literary and artistic work, registered in the amount of 3/1975 Coll.,



22. The Federal Ministry of finance Decree No. VI/1-7 718/1976 on the

an exceptional recognition of people for which there was an increase of income under the Act

No 121/1975 Coll., on social security, for dependants for the purpose of

Payroll taxes, registered in amount 10/1976 Coll.



23. The Federal Ministry of finance Decree No. VI/1-2 017/77

taxation of wages paid by operators based abroad for work

in CZECHOSLOVAKIA, a person who is here only temporarily,

registered in the amount of 9/1977 Sb.



24. The Federal Ministry of finance Decree No. VI/1-27 067/77

the assessment of the economic security provided by the learners in the

the circular study at secondary schools for working with payroll taxes,

registered in the amount of 1/1978 Coll.,



25. The Federal Ministry of finance Decree No. VI/1-8 762/78 "Rewards

provided when the awards for scientific, technical, artistic,

journalistic and other activities; the payroll tax ", registered in the amount

15/1978 Coll.,



26. The Federal Ministry of finance Decree No. VI/1-26 711/1978 on the

taxation of recruitment allowances paid to workers in the context

with the implementation of rationalisation and the organisational arrangements, registered in the

amount 5/1979 Sb.



27. The Federal Ministry of finance Decree No. VI/1-4/79-537 "tax

assessing the value of meals and lodging provided to workers

Pioneer camps ", registered in the amount 11/1979 Sb.



28. The Federal Ministry of finance Decree No. VI/1-421/1981 of

taxation of severance pay paid to the miners, registered in the amount

10/1981 Coll.



29. The Federal Ministry of finance Decree No. VI/1-584/82 on the increase

the boundaries of their own income for the recognition of people for the dependent pursuant to Ordinance

an exceptional recognition of people for which there was an increase of the pension under the Act

No 121/1975 Coll., on social security, a dependent for tax purposes

Payroll registered in the amount of 8/1982 Coll.,



30. The Federal Ministry of finance Decree No. VI/1-12 836/82 of

the provision of discounts the payroll tax on adult children, which became fully

disability before the age applicable to the end of compulsory school

attendance, registered in the amount of 3/1983, Coll.



31. The Federal Ministry of finance Decree No. VI/1-13 318/82 of

taxation of remuneration for the photographic work carried out on the basis of agreements on

work performed outside an employment relationship, the amount of registered 3/1983, Coll.



32. The Federal Ministry of finance Decree No. V/1-3 776/83 of

taxation of severance pay provided by the miners, registered in the amount

14/1983, Coll.



33. The Federal Ministry of finance Decree No. V/1-21 317/84 on

an exceptional recognition of widows after participating in the resistance and the parents of the participant

the resistance, for which an increase in income pursuant to Act No. 108/1984 Coll.,

to increase low pensions and some of the other changes in the social

security, for dependants for purposes of payroll taxes, registered in the

the amount 3/1985 Coll.



34. The Federal Ministry of finance Decree No. V/1-21 171/84 on the tax

assessment of foreign citizens employed in the Czechoslovak

organizations on the basis of intergovernmental agreements, registered in the amount

4/1985 Coll.



35. The Federal Ministry of finance Decree No. V/1-1 895/85 on the tax

assessment of contributions to pay for the use of cooperative housing

provided by the personnel of the agricultural organizations, registered in the

the amount of 8/1985 Coll.



36. The Federal Ministry of finance Decree No. V/1-13 669/85 on the

taxation of remuneration for sampling and the collection of biological material from the human

the organism to production of serums, vaccines and pharmaceuticals and for receiving organs for

transplantation, registered in the amount of 26/1985 Coll.



37. the provisions of section 7 (2). 8 the Federal Ministry of finance Decree No.

III/3-10 780/86 and the Ministry of finance Decree No. 122/CZECHOSLOVAKIA 11 735/86

provision of financial contributions to pay for the use of cooperative housing in the

defined territory at the western border of the Czechoslovak Socialist

Republic, the amount of registered 16/1986 Coll.,



38. The Federal Ministry of finance Decree No. V/1-7 393/87 of 15 December 1999.

5.1987 for remission of the consequences of belated presentation card of the number of

dependants for purposes of payroll taxes, the amount of registered 16/1987

SB.



39. The Federal Ministry of finance Decree No. V/1-5 614/88 of 29 February.

April 1988 on the tax assessment of the foreign citizens in CS. organizations,

registered in the amount 12/1988 Coll.



40. The Federal Ministry of finance Decree No. II/4-19 752/88 dated

8.12. 1988, which shall be exempt from payroll tax material rewards

afforded to workers in the field of civil defense and military education

registered in the amount of 47/1988 Coll.



41. The Federal Ministry of finance Decree No. II/4-067/89 of 22 December

29.12. 1989 on the tax assessment of the travel costs of the experts for the expert

Testimonials about the price of buildings, land, permanent stands and disbursement for the establishment

the right of personal use of land registered in the amount of 40/1989 Coll.,



42. The Federal Ministry of finance Decree No. II/1-18 039/1989

The Ministry of finance, prices and wages of the CSR No. 152/16 309/1989 and

The Ministry of finance, prices and wages SSR No. 71/1 644/1989 on the definition

the permission of the financial administrations and national committees to enable reductions in

agricultural tax and penalties, the amount of registered 36/1989 Coll.,



43. The Federal Ministry of finance Decree No. II/1-19 795/89,

The Ministry of finance, prices and wages of the CSR No. 152/23 286/89 and of the Ministry of

Finance, prices and wages SSR No. 72/2-220/89 on the definition of permission

financial administrations and national committees to enable reductions in dissipation of

profit tax and penalty payments, pension, registered in the amount of 40/1989 Coll.



§ 42



The effectiveness of the



This Act shall take effect on 1 January 2000. January 1993.



Uhde in r.



Klaus v.r.



Č. 1



Classification of tangible assets into depreciation groups



+------------+------------+--------------------------------------------------+

| | | |

+------------+------------+--------------------------------------------------+

| | | DEPRECIATION GROUP 1 |

+------------+------------+--------------------------------------------------+

| Položka +) | CZ-CPA + +) | Název ++++) |

+------------+------------+--------------------------------------------------+

| (1-1) | 01.4 | Only: cattle breeding |

+------------+------------+--------------------------------------------------+

| (1-2) | 01.4 | Only: cattle breeding |

+------------+------------+--------------------------------------------------+

| (1-3) | 01.43.10 | Only: donkeys, mules and hinnies breeding and breeding |

+------------+------------+--------------------------------------------------+

| (1-4) | 01.45.11 | Only breeding and breeding: the sheep |

+------------+------------+--------------------------------------------------+

| (1-5) | 01.45.12 | Only: goats breeding and breeding |

+------------+------------+--------------------------------------------------+

| (1-6) | 01.46.10 | Only breeding: pigs |

+------------+------------+--------------------------------------------------+

| (1-7) | 01.46.10 | Only: pigs breeding |

+------------+------------+--------------------------------------------------+

| (1-8) | 01.47.13 | Only: a flock of goose breeding |

+------------+------------+--------------------------------------------------+

| (1-9) | 01.47.13 | Only: a flock of geese breeding |

+------------+------------+--------------------------------------------------+

| (1-10) | 22.29.25 | Plastic Office or school supplies |

+------------+------------+--------------------------------------------------+

| (1-11) | 23.19.23 | Laboratory glassware, glass for medical and |

| | | pharmaceutical purposes; a glass ampule |

+------------+------------+--------------------------------------------------+

| (1-12) | 23.44.11 | Ceramic wares for laboratory, chemical or |

| | | other technical uses, of porcelain or China |

+------------+------------+--------------------------------------------------+


| (1-13) | 23.91.11 | Millstones, grindstones, grinding wheels and |

| | | similar articles and parts thereof, without frames, from |

| | | natural stones, agglomerated natural |

| | | or artificial abrasives, or of ceramics |

+------------+------------+--------------------------------------------------+

| (1-14) | 25.73 | Tools if they are not listed in the other |

| | | the entry of this annex |

+------------+------------+--------------------------------------------------+

| (1-15) | 26.20 | Computer and peripheral equipment |

+------------+------------+--------------------------------------------------+

| (1-16) | 26.30.11 | Transmission apparatus that includes a receiving device |

| | | civil radio stations if they are not listed in the |

| | | another item of this annex |

+------------+------------+--------------------------------------------------+

| (1-17) | 26.30.12 | Transmission apparatus not containing admissions |

| | | devices if they are not included in another item |

| | | of this annex |

+------------+------------+--------------------------------------------------+

| (1-18) | 26.30.13 | Television cameras |

+------------+------------+--------------------------------------------------+

| (1-20) | 26.30.2 | Electrical devices for phones and |

| | | telegrafy; video phone Inc. Mobile |

| | | phones |

+------------+------------+--------------------------------------------------+

| (1-20) | 26.40.44 | Reception apparatus for radio-telephony or |

| | | radio-telegraphy n.e.c. |

+------------+------------+--------------------------------------------------+

| (1-21) | 26.51 | Measuring, checking, testing, navigation and other |

| | | apparatus and equipment if they are not listed in the |

| | | another item of this annex |

+------------+------------+--------------------------------------------------+

| (1-22) | 27.90.11 | Only: mixing audio and recording apparatus |

| | | combining sound (mixing consoles, etc.) |

+------------+------------+--------------------------------------------------+

| (1-23) | 28.23 | Office machines and equipment except computers |

| | | and peripheral equipment |

+------------+------------+--------------------------------------------------+

| (1-24) | 28.24 | Manual mechanized tools |

+------------+------------+--------------------------------------------------+

| (1-25) | 28.30.34 | Manure spreaders and fertilizer |

+------------+------------+--------------------------------------------------+

| (1-26) | 28.30.60 | Machines and apparatus for spraying, splattering |

| | | or liquid sprays and powders for |

| | | agriculture or horticulture |

+------------+------------+--------------------------------------------------+

| (1-27) | 28.30.70 | Self-loading or self-unloading trailers and |

| | | semi-trailers for agricultural purposes |

+------------+------------+--------------------------------------------------+

| (1-28) | 28.30.86 | Machinery and equipment for agriculture |

| | | Horticulture, forestry, poultry or |

| | | beekeeping equipment n.e.c. |

+------------+------------+--------------------------------------------------+

| (1-29) | 28.99.39 | Only: Balancing tires |

+------------+------------+--------------------------------------------------+

| (1-30) | 29.10.52 | Vehicles designed for riding on snow, on |

| | | Golf courses, etc., with the engine |

+------------+------------+--------------------------------------------------+

| (1-31) | 30.20.33 | Only: track mining |

+------------+------------+--------------------------------------------------+

| (1-32) | 30.92.10 | Bicycles and other cycles, not motorised |

+------------+------------+--------------------------------------------------+

| (1-33) | 32.50.21 | Only: respiratory equipment |

+------------+------------+--------------------------------------------------+

| (1-34) | 32.99.11 | Protective headgear and other protective |

| | | products |

+------------+------------+--------------------------------------------------+

| (1-35) | 32.99.53 | Instruments, apparatus and models, designed for |

| | | demonstration purposes |

+------------+------------+--------------------------------------------------+

| (1-36) | 32.99.55 | Artificial flowers, foliage and fruit |

+------------+------------+--------------------------------------------------+

| | | |

+------------+------------+--------------------------------------------------+

| | | DEPRECIATION GROUP 2 |

+------------+------------+--------------------------------------------------+

| Položka +) | CZ-CPA + +) | Název ++++) |

+------------+------------+--------------------------------------------------+

| | CZ-CC + + +) | |

+------------+------------+--------------------------------------------------+

| (2-1) | 01.43.10 | Horses and other equines, live, if not |

| | | named in another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-2) | 13.92.2 | Other made-up textile articles |

+------------+------------+--------------------------------------------------+

| (2-3) | 13.93.1 | Carpets and rugs |

+------------+------------+--------------------------------------------------+

| (2-4) | 13.94.1 | Only: rope and netting |

+------------+------------+--------------------------------------------------+

| (2-5) | 13.96.16 | Textile products and articles for technical |

| | | purposes (including Wicks, sítkových covers gas |

| | | lamp, hose pipes, drive or |

| | | conveyor belts, cloth and canvas paintings |

| | | filter cloths) |

+------------+------------+--------------------------------------------------+

| (2-6) | 15.12.1 | Luggage, saddlery and similar products; other |

| | | products from leather |

+------------+------------+--------------------------------------------------+

| (2-7) | 16.23.20 | Prefabricated buildings of wood |

+------------+------------+--------------------------------------------------+

| (2-8) | 22.23.20 | Prefabricated buildings of plastics |

+------------+------------+--------------------------------------------------+

| (2-9) | 22.29 | Other plastic products if they are not listed |

| | | in another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-10) | 25.11.23 | Only: the construction of scaffolding and formwork |

+------------+------------+--------------------------------------------------+

| (2-11) | 25.40.12 | Revolvers, pistols, non-military firearms |

| | | and similar devices |

+------------+------------+--------------------------------------------------+

| (2-12) | 25.71.1 | Spoons |

+------------+------------+--------------------------------------------------+

| (2-13) | 25.72.1 | Locks and hinges |

+------------+------------+--------------------------------------------------+

| (2-14) | 25.73.60 | Only: tools for mechanical forming |

+------------+------------+--------------------------------------------------+

| (2-15) | 25.91 | Steel drums and similar containers |

+------------+------------+--------------------------------------------------+

| (2-16) | 25.92 | Small metal packaging |

+------------+------------+--------------------------------------------------+

| (2-17) | 25.93.1 | Wire products, chains and springs |

+------------+------------+--------------------------------------------------+

| (2-18) | 26.20.17 | Monitors and projectors, especially for devices |

| | | automatic data processing machines |

+------------+------------+--------------------------------------------------+

| (2-19) | 26.30.1 | Only: Transmission apparatus for radio or |

| | | tv |

+------------+------------+--------------------------------------------------+

| (2-20) | 26.30.40 | Antennas and parabolic antennas of all kinds |

| | | their parts; parts of broadcasting equipment |

| | | radio or television and tv |

| | | kamer |

+------------+------------+--------------------------------------------------+

| (2-21) | 26.30.5 | Alarm device for protection against theft |

| | | or fire alarms and similar apparatus |

+------------+------------+--------------------------------------------------+

| (2-22) | 26.40 | Consumer electronics |

+------------+------------+--------------------------------------------------+


| (2-23) | 26.51.3 | Only: precision scales, drawing and drawing |

| | | tools and instruments for measuring length |

+------------+------------+--------------------------------------------------+

| (2-24) | 26.52 | Timing devices |

+------------+------------+--------------------------------------------------+

| (2-25) | 26.60.1 | Radiation, elektroléěebné and |

| | | apparatuses for electrotherapy |

+------------+------------+--------------------------------------------------+

| (2-26) | 26.70 | Optical and photographic instruments and equipment |

+------------+------------+--------------------------------------------------+

| (2-27) | 27.11.31 | Only: electric generator sets: |

| | | electric generating sets with reciprocating |

| | | compression-ignition internal combustion engines into |

| | | 2.5 MW of electrical power |

+------------+------------+--------------------------------------------------+

| (2-28) | 27.11.32 | Only: generating sets with spark-ignition and |

| | | internal combustion engines and other generator |

| | | sets to 2.5 MW of electrical power |

+------------+------------+--------------------------------------------------+

| (2-29) | 27.12.31 | Switchboards, distribution panels and other bases |

| | | equipped with electrical equipment to shut down |

| | | switching or protecting electrical circuits, |

| | | for a voltage of 1 000 V < = |

+------------+------------+--------------------------------------------------+

| (2-30) | 16.9 | Batteries and accumulators |

+------------+------------+--------------------------------------------------+

| (2-31) | 27.31.12 | Optical fibres and optical fibre bundles; |

| | | optical cables (other than those made of |

| | | each sheathed fibres) |

+------------+------------+--------------------------------------------------+

| (2-32) | 27.40 | Electric lighting equipment |

+------------+------------+--------------------------------------------------+

| (2-33) | 27.51.15 | Fans and ventilation or recirculation |

| | | Hood, a household goods |

+------------+------------+--------------------------------------------------+

| (2-34) | 27.52 | Non-electric appliances for |

| | | Home |

+------------+------------+--------------------------------------------------+

| (2-35) | 27.90 | Other electrical devices if they are not |

| | | presented in another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-36) | 28.11.11 | Outboard motors for marine propulsion |

+------------+------------+--------------------------------------------------+

| (2-37) | 28.12 | Hydraulic and pneumatic equipment |

+------------+------------+--------------------------------------------------+

| (2-38) | 28.13.1 | Pumps for liquids; liquid elevators |

+------------+------------+--------------------------------------------------+

| (2-39) | 28.13.21 | Only: laboratory vacuum pumps |

+------------+------------+--------------------------------------------------+

| (2-40) | 28.21.1 | Only: laboratory furnaces and ovens |

+------------+------------+--------------------------------------------------+

| (2-41) | 28.22.14 | Only: cranes building (designed for |

| | | construction) |

+------------+------------+--------------------------------------------------+

| (2-42) | 28.22.15 | Fork lift trucks, other works trucks; small |

| | | tractors used on station stations |

+------------+------------+--------------------------------------------------+

| (2-43) | 27.51 | Household electrical appliances |

+------------+------------+--------------------------------------------------+

| (2-44) | 28.25.11 | Only: laboratory instruments and equipment |

| | | evaporation and liquefaction of gases, autoclaves |

+------------+------------+--------------------------------------------------+

| (2-45) | 28.25.13 | Cooling and freezing equipment, heat pumps |

| | | (except household goods) |

+------------+------------+--------------------------------------------------+

| (2-46) | 28.29.11 | Only: laboratory, distillation and rectifying |

| | | Tools |

+------------+------------+--------------------------------------------------+

| (2-47) | 28.29.12 | Only: manufacturing and operating filtration |

| | | equipment for the treatment of water with a capacity of up to 2000 |

| | | population equivalent |

+------------+------------+--------------------------------------------------+

| (2-48) | 28.29.2 | Only: machinery and equipment for cleaning, filling, |

| | | sealing and packaging bottles or other containers; |

| | | fire extinguishers, spray guns, blowers |

| | | on steam or sand blasting machines |

+------------+------------+--------------------------------------------------+

| (2-49) | 28.29.3 | Industrial, domestic and other appliances, and |

| | | device for the determination of weight and measurement |

+------------+------------+--------------------------------------------------+

| (2-50) | 28.29.41 | Centrifuges n.e.c. |

+------------+------------+--------------------------------------------------+

| (2-51) | 28.29.42 | Calendering or other rolling machines (except |

| | | machines for metal or glass) |

+------------+------------+--------------------------------------------------+

| (2-52) | 28.29.43 | Vending machines |

+------------+------------+--------------------------------------------------+

| (2-53) | 28.29.50 | Dishwasher industrial character |

+------------+------------+--------------------------------------------------+

| (2-54) | 28.29.60 | Machinery and equipment for the processing of material |

| | | production processes in change |

| | | the temperature of the j. n. |

+------------+------------+--------------------------------------------------+

| (2-55) | 28.11 | Agricultural and forestry machinery if there are |

| | | listed in another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-56) | 17.6. | Metal-working and other machine-tools |

+------------+------------+--------------------------------------------------+

| (2-57) | 18.0 | Other machines for special purposes if |

| | | are not included in another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-58) | 28.96.10 | Machines for rubber processing, plastics or |

| | | manufacture of products from these materials n.e.c. |

+------------+------------+--------------------------------------------------+

| (2-59) | 28.99.1 | Machinery for printing, stitching and |

| | | bookbinding |

+------------+------------+--------------------------------------------------+

| (2-60) | 28.99.20 | Machines and apparatus used exclusively or |

| | | mainly in the production of semiconductor materials |

| | | or wafers, semiconductor devices, |

| | | electronic integrated circuits, or |

| | | flat panel displays |

+------------+------------+--------------------------------------------------+

| (2-61) | 28.99.31 | Drying machine for drying wood, pulp, |

| | | paper and paperboard; industrial drying machine (j). |

| | | n. |

+------------+------------+--------------------------------------------------+

| (2-62) | 28.99.32 | Roundabouts, swings, shooting galleries and other |

| | | fairground attractions |

+------------+------------+--------------------------------------------------+

| (2-63) | 29.10.2 | Passenger cars |

+------------+------------+--------------------------------------------------+

| (2-64) | 29.10.30 | Motor vehicles for the transport of 10 or more |

| | | osob |

+------------+------------+--------------------------------------------------+

| (2-65) | 29.10.4 | Motor vehicles freight |

+------------+------------+--------------------------------------------------+

| (2-66) | 29.10.5 | Motor vehicles for special purposes if |

| | | are not included in another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-67) | 29.20.2 | Trailers and semi-trailers, containers |

+------------+------------+--------------------------------------------------+

| | 29.31.22 | Starter motors and dual Starter generators; |

| | | other generators and other equipment and |

| | | equipment |

+------------+------------+--------------------------------------------------+


| (2-69) | 30.12 | Recreation and sports boats |

+------------+------------+--------------------------------------------------+

| (2-70) | 30.30 | Only: aircraft and spacecraft (balloons |

| | | airships, satellites) if they are not listed in the |

| | | another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-71) | 30.91.1 | Motorcycles and sidecars |

+------------+------------+--------------------------------------------------+

| (2-72) | 30.92.20 | Carts for the disabled, in addition to parts and |

| | | Accessories |

+------------+------------+--------------------------------------------------+

| (2-73) | 30.99.10 | Other transport equipment n.e.c. |

+------------+------------+--------------------------------------------------+

| (2-74) | 19.3 | Furniture |

+------------+------------+--------------------------------------------------+

| (2-75) | 20.0 | Musical instruments |

+------------+------------+--------------------------------------------------+

| (2-76) | 20.1 | Sporting goods |

+------------+------------+--------------------------------------------------+

| (2-77) | 32.40.4 | Other games |

+------------+------------+--------------------------------------------------+

| (2-78) | 32.50 | Medical and dental instruments and supplies if |

| | | are not included in another item of this annex |

+------------+------------+--------------------------------------------------+

| (2-79 | 58.11.1 | Books in print |

+------------+------------+--------------------------------------------------+

| (2-80) | | Only: signalling and security technical |

| | | device structures classified in en-CC |

| | | section 2 |

+------------+------------+--------------------------------------------------+

| | | |

+------------+------------+--------------------------------------------------+

| | | DEPRECIATION GROUP 3 |

+------------+------------+--------------------------------------------------+

| Položka +) | CZ-CPA + +) | Název ++++) |

+------------+------------+--------------------------------------------------+

| | CZ-CC + + +) | |

+------------+------------+--------------------------------------------------+

| (3-1) | 127113 | Greenhouses (greenhouse film) for growing plants |

+------------+------------+--------------------------------------------------+

| (3-2) | 242061 | Design of hop gardens |

+------------+------------+--------------------------------------------------+

| (3-3) | 23.61.20 | Prefabricated buildings of concrete |

+------------+------------+--------------------------------------------------+

| (3-4) | 230341 | Only: Tower stacks of chemical enterprises |

| | | If not included in another item of this |

| | | Annex |

+------------+------------+--------------------------------------------------+

| (3-5) | 25.11.10 | Metal prefabricated buildings |

+------------+------------+--------------------------------------------------+

| (3-6) | 25.11.21 | Bridges and their parts, of iron or steel |

+------------+------------+--------------------------------------------------+

| (3-7) | 25.11.22 | Towers and lattice masts of iron or |

| | | oceli |

+------------+------------+--------------------------------------------------+

| (3-8) | 25.11.23 | Just: other steel or aluminum |

| | | the structure if they are not listed in the other |

| | | the entry of this annex |

+------------+------------+--------------------------------------------------+

| (3-9) | 25.21.12 | Central heating boilers, capable of supplying |

| | | hot water and low pressure steam |

+------------+------------+--------------------------------------------------+

| (3-10) | 25.29.1 | Other metal tanks, reservoirs and |

| | | vessels |

+------------+------------+--------------------------------------------------+

| (3-11) | 25.30 | Only: steam boilers, nuclear reactors and auxiliary |

| | | equipment for boilers |

+------------+------------+--------------------------------------------------+

| (3-12) | 25.71.15 | Saber, loggerheads, bayonets, lances and similar arms and |

| | | stabbing weapons |

+------------+------------+--------------------------------------------------+

| (3-13) | 25.99.21 | Armoured or reinforced safes, safes, |

| | | cabinets and doors and safes for |

| | | Chamber, in the Treasury vaults or |

| | | safety Cabinet or cartridges and similar |

| | | products, of base metal |

+------------+------------+--------------------------------------------------+

| (3-14) | 25.99.22 | Paper trays, coasters, pens support |

| | | needs, stands on the stamps and similar |

| | | equipment for offices or desks, of the |

| | | base metal, other than Office furniture |

+------------+------------+--------------------------------------------------+

| (3-15) | 25.99.24 | Statuettes and other ornaments, picture frames and frames |

| | | to your photos or paintings, mirrors, from |

| | | base metals |

+------------+------------+--------------------------------------------------+

| (3-16) | 25.99.29 | Other articles of base metal n.e.c. |

+------------+------------+--------------------------------------------------+

| (3-17) | 27.11 | Electric motors, generators and |

| | | transformers if they are not listed in the other |

| | | the entry of this annex |

+------------+------------+--------------------------------------------------+

| (3-18) | 27.12. | Electricity distribution and control apparatus |

| | | In addition to the switchboards and distribution panels for |

| | | voltage of 1000 V and lower if they are not listed in the |

| | | another item of this annex |

+------------+------------+--------------------------------------------------+

| (3-19) | 27.90.5 | Electrical capacitors |

+------------+------------+--------------------------------------------------+

| (3-20) | 28.11.12 | Spark-ignition internal combustion engines for the propulsion of ships; |

| | | other engines |

+------------+------------+--------------------------------------------------+

| (3-21) | 28.11.13 | Compression-ignition internal combustion piston engines |

+------------+------------+--------------------------------------------------+

| (3-22) | 28.11.2 | Turbine |

+------------+------------+--------------------------------------------------+

| (3-23) | 28.12.1 | Only: hydraulic and pneumatic drives and |

| | | hydraulic systems |

+------------+------------+--------------------------------------------------+

| (3-24) | 28.13.2 | Air or vacuum pumps; compressors |

| | | air or other gas |

+------------+------------+--------------------------------------------------+

| (3-25) | 28.21.1 | Furnaces and furnace burners |

+------------+------------+--------------------------------------------------+

| (3-26) | 28.22.11 | Pulley tackle and hoists n.e.c. |

+------------+------------+--------------------------------------------------+

| (3-27) | 28.22.12 | Winches on the movement and transport of baskets |

| | | winches specially designed for in mine shafts; winches specially |

| | | prepared to work under the ground; other |

| | | winches; winches |

+------------+------------+--------------------------------------------------+

| (3-28) | 28.22.13 | Jacks; lifting device lifting |

| | | vehicles |

+------------+------------+--------------------------------------------------+

| (3-29) | 28.22.14 | Derricks; cranes; Mobile |

| | | lifting frames, lifting trucks, obkročné |

| | | low-lift trucks and gantry crane |

| | | trucks if they are not included in another item |

| | | of this annex |

+------------+------------+--------------------------------------------------+

| (3-30) | 28.22.16 | Lifts and skip hoists, escalators and to |

| | | moving walkways |

+------------+------------+--------------------------------------------------+

| (3-31) | 28.22.17 | Pneumatic and other elevators and conveyors for |

| | | the smooth movement of goods and material |

+------------+------------+--------------------------------------------------+

| (3-32) | 28.22.18 | Other lifting, handling, loading or |

| | | unloading equipment |

+------------+------------+--------------------------------------------------+


| (3-33) | 28.25.11 | Heat exchangers, appliance and equipment |

| | | liquefying air or other gases if |

| | | are not included in another item of this annex |

+------------+------------+--------------------------------------------------+

| (3-34) | 28.25.12 | Air conditioners |

+------------+------------+--------------------------------------------------+

| (3-35) | 28.25.14 | Machinery and equipment for filtering and cleaning |

| | | gases n.e.c. |

+------------+------------+--------------------------------------------------+

| (3-36) | 28.25.20 | Fans (in addition to the table, floor, |

| | | wall, window, ceiling or |

| | | roof) |

+------------+------------+--------------------------------------------------+

| (3-37) | 28.29.1 | Gas generators, distilling and filter |

| | | the appliance if they are not included in another item |

| | | of this annex |

+------------+------------+--------------------------------------------------+

| (3-38) | 28.91.11 | Converters, ladles, ingot moulds for ingots and |

| | | casting stroie; rolling mill |

+------------+------------+--------------------------------------------------+

| (3-39) | 28.92.2 | Just a bucket wheel excavators and spreaders: |

+------------+------------+--------------------------------------------------+

| (3-40) | 28.95.11 | Machines and apparatus for the production of paper and cardboard |

+------------+------------+--------------------------------------------------+

| (3-41) | 30.11 | Ships and vessels |

+------------+------------+--------------------------------------------------+

| (3-42) | 30.20 | Railway locomotives and rolling stock if |

| | | are not included in another item of this annex |

+------------+------------+--------------------------------------------------+

| (3-43) | 30.30 | Only: helicopters in CZ-CPA 30.30.31 |

| | | aeroplanes and other aircraft of its own weight |

| | | greater than 15 000 kg in CZ-CPA 30.30.34 |

| | | spacecraft (including satellites) and their |

| | | launchers in CZ-CPA 30.30.40 |

+------------+------------+--------------------------------------------------+

| (3-44) | | Perennial crops with the times |

| | | fertility of more than three years |

+------------+------------+--------------------------------------------------+

| | | |

+------------+------------+--------------------------------------------------+

| | | DEPRECIATION GROUP 4 + + + + +) |

+------------+------------+--------------------------------------------------+

| Položka +) | CZ-CC + + +) | Název ++++) |

+------------+------------+--------------------------------------------------+

| (4-1) | 1 | Only: buildings |

| | | -made of wood and plastics, if they are not listed in the |

| | | another item of this annex |

| | | -the mines if they are not bound |

| | | on the life of mine |

+------------+------------+--------------------------------------------------+

| (4-2) | 1.2 | Only: fencing |

+------------+------------+--------------------------------------------------+

| (4-3) | 1.2 | Only: the exterior lighting of buildings and structures |

+------------+------------+--------------------------------------------------+

| (4-4) | 125112 | Building production for energy |

+------------+------------+--------------------------------------------------+

| (4-5) | 125222 | Separate silos |

+------------+------------+--------------------------------------------------+

| (4-6) | 127122 | Silos for postharvest treatment and storage |

| | | obilí |

+------------+------------+--------------------------------------------------+

| (4-7) | 212121 | Upper railway tracks long-distance-lines |

+------------+------------+--------------------------------------------------+

| (4-8) | 212122 | Upper railway tracks long-distance-station |

+------------+------------+--------------------------------------------------+

| (4-9) | 212123 | Upper railway tracks long-distance-switches |

+------------+------------+--------------------------------------------------+

| (4-10) | 212124 | Upper railway tracks long-distance-siding |

+------------+------------+--------------------------------------------------+

| (4-11) | 212221 | Upper railway rolling-metro, tram |

| | | dráhy |

+------------+------------+--------------------------------------------------+

| (4-12) | 212229 | Upper railway track elsewhere unlisted |

+------------+------------+--------------------------------------------------+

| (4-13) | 221 | Remote management, telecommunication and pipe |

| | | Electric, if not covered in the other |

| | | the entry of this annex |

+------------+------------+--------------------------------------------------+

| (4-14) | 222 | The leadership of the local pipe, electrical and |

| | | telecommunications if not covered by other |

| | | the entry of this annex |

+------------+------------+--------------------------------------------------+

| (4-15) | 230 | Only: the towers, masts, Tower trays in CZ-CC |

| | | 230141, 230341, 230441 if they are not listed in the |

| | | another item of this annex |

+------------+------------+--------------------------------------------------+

| (4-16) | 2302 | The construction of power plants (energy production work) |

| | | If not included in another item of this |

| | | Annex |

+------------+------------+--------------------------------------------------+

| (4-17) | 230351 | Industrial smokestacks of chemical enterprises |

+------------+------------+--------------------------------------------------+

| (4-18) | 230451 | Industrial chimneys for other industry |

+------------+------------+--------------------------------------------------+

| (4-19) | 241131 | Only: swimming pools (pools) of wood and exposed |

| | | plastics |

+------------+------------+--------------------------------------------------+

| (4-20) | 242052 | Only: separate from the barricades of wood and plastics |

+------------+------------+--------------------------------------------------+

| (4-21) | 242062 | Construction of the vineyards |

+------------+------------+--------------------------------------------------+

| (4-22) | _ | Only: unit in buildings made of wood and plastics |

+------------+------------+--------------------------------------------------+

| | | |

+------------+------------+--------------------------------------------------+

| | | DEPRECIATION GROUP 5 + + + + + + + +) + + +) |

+------------+------------+--------------------------------------------------+

| Položka +) | CZ-CC + + +) | Název ++++) |

+------------+------------+--------------------------------------------------+

| (5-1) | 1 | The building, if not included in another item |

| | | of this annex |

+------------+------------+--------------------------------------------------+

| (5-2) | 211 | Highway, road, local and special purpose communications |

| | | If not included in another item of this |

| | | Annex |

+------------+------------+--------------------------------------------------+

| (5-3) | 212111 | The bottom of the railways railway long distance |

+------------+------------+--------------------------------------------------+

| (5-4) | 212211 | The bottom of the railway rolling stock of urban and other |

+------------+------------+--------------------------------------------------+

| (5-5) | 2130 | Area airports if they are not listed in the other |

| | | the entry of this annex |

+------------+------------+--------------------------------------------------+

| (5-6) | 2141 | Bridges and suspended if they are not listed in the highway |

| | | another item of this annex |

+------------+------------+--------------------------------------------------+

| (5-7) | 2142 | Tunnels, underpasses and pedestrian subways, if not |

| | | listed in another item of this annex |

+------------+------------+--------------------------------------------------+

| (5-8) | 2151 | Ports and shipping channels if there are |

| | | presented in another item of this annex |

+------------+------------+--------------------------------------------------+

| (5-9) | 2152 | In particular, the degree of water: dams, dykes, the bottom |

| | | the construction of hydroelectric power plants |

+------------+------------+--------------------------------------------------+

| (5-10) | 2153 | Aqueducts, water works for air and |

| | | drainage |

+------------+------------+--------------------------------------------------+

| (5-11) | 221141 | Deck lift stations on |

| | | long-haul power lines |


+------------+------------+--------------------------------------------------+

| (5-12) | 221232 | Tanks, reservoirs, wastewater treatment plants |

| | | -land (except buildings) |

+------------+------------+--------------------------------------------------+

| (5-13) | 221241 | Related pump stations, water treatment plants, |

| | | construction of water management (except buildings) |

+------------+------------+--------------------------------------------------+

| (5-14) | 221279 | Underground construction water economy elsewhere |

| | | not specified |

+------------+------------+--------------------------------------------------+

| (5-15) | 222232 | Ground water tanks |

+------------+------------+--------------------------------------------------+

| (5-16) | 222251 | Pumping wells (drilled wells) |

+------------+------------+--------------------------------------------------+

| (5-17) | 222252 | Wells not elsewhere specified and abstraction of water |

+------------+------------+--------------------------------------------------+

| (5-18) | 222253 | Fountains, hydrants, fountains |

+------------+------------+--------------------------------------------------+

| (5-19) | 222332 | Tanks, sink |

+------------+------------+--------------------------------------------------+

| (5-20) | 222321 | The construction of local water treatment plants and sewage treatment plants |

| | | water (except buildings) |

+------------+------------+--------------------------------------------------+

| (5-21) | 222479 | Underground construction for energy |

+------------+------------+--------------------------------------------------+

| (5-22) | 230131 | Editing objects, raw materials |

+------------+------------+--------------------------------------------------+

| (5-23) | 230132 | Objects, production of building materials |

+------------+------------+--------------------------------------------------+

| (5-24) | 230121 | Track rope land for mining trackless |

| | | raw material and transport costs |

+------------+------------+--------------------------------------------------+

| (5-25) | 230151 | Various construction land production for mining (except |

| | | budov) |

+------------+------------+--------------------------------------------------+

| (5-26) | 230171 | The basics of technological production equipment |

+------------+------------+--------------------------------------------------+

| (5-27) | 230279 | Underground construction electricity |

+------------+------------+--------------------------------------------------+

| (5-28) | 230311 | Construction for the production and treatment of chemical raw materials |

| | | (except buildings) |

+------------+------------+--------------------------------------------------+

| (5-29) | 230318 | Building land for additional chemical production |

| | | (except buildings) |

+------------+------------+--------------------------------------------------+

| (5-30) | 230349 | Production chemical companies elsewhere |

| | | not specified (except buildings) |

+------------+------------+--------------------------------------------------+

| (5-31) | 230411 | Construction of metallurgical and heavy industry (except |

| | | budov) |

+------------+------------+--------------------------------------------------+

| (5-32) | 230418 | The construction of additional ground for metallurgical and heavy |

| | | industry |

+------------+------------+--------------------------------------------------+

| (5-33) | 230449 | Production for other industry elsewhere |

| | | not specified (except buildings) |

+------------+------------+--------------------------------------------------+

| (5-34) | 230479 | Underground constructions for other industry |

+------------+------------+--------------------------------------------------+

| (5-35) | 230471 | The basics of technological production equipment |

| | | for other industry |

+------------+------------+--------------------------------------------------+

| (5-36) | 241 | Constructions for sport and recreation if there are |

| | | listed in another item of this annex |

+------------+------------+--------------------------------------------------+

| (5-37) | 2420 | Other engineering works if they are not listed |

| | | in another item of this annex |

+------------+------------+--------------------------------------------------+

| (5-38) | 230379 | Underground construction of chemical enterprises |

+------------+------------+--------------------------------------------------+

| (5-39) | _ | The unit, if not included in another item |

| | | of this annex |

+------------+------------+--------------------------------------------------+

| | | |

+------------+------------+--------------------------------------------------+

| | | DEPRECIATION GROUP 6 + + + + + + +) + + + + + +) + + + + +) |

+------------+------------+--------------------------------------------------+

| Položka +) | CZ-CC + + +) | Název ++++) |

+------------+------------+--------------------------------------------------+

| (6-1) | 121111 | The building of hotels and similar accommodation |

| | | equipment |

+------------+------------+--------------------------------------------------+

| (6-2) | 122 | Administrative building |

+------------+------------+--------------------------------------------------+

| (6-3) | 123011 | Building a home business, if you have a total ||

| | | a sales area greater than 2 000 m2 |

+------------+------------+--------------------------------------------------+

| (6-4) | 123079 | Underground shopping centres |

+------------+------------+--------------------------------------------------+

| (6-5) | 1261 | Building for social and cultural purposes |

+------------+------------+--------------------------------------------------+

| (6-6) | 1262 | Museums and libraries |

+------------+------------+--------------------------------------------------+

| (6-7) | 1272 | Buildings for worship and religious activities |

+------------+------------+--------------------------------------------------+

| (6-8) | 1273 | Historical or cultural monuments |

+------------+------------+--------------------------------------------------+

| (6-9) | | The unit, which includes commercial space, |

| | | in homes, buildings and constructions listed |

| | | in the other items of this depreciation group |

| | | of this annex |

+------------+------------+--------------------------------------------------+



Explanatory notes:



+) Item = depreciation group code (1 to 6) and a serial number.



+ +) CZ-CPA = code "classification of products (CZ-CPA)" established communication

The Czech Statistical Office no 275/2008 Coll., on the establishment of the classification

production (CZ-CPA). For a specific definition of the item content filling

depreciation group is further referred to the "name" given the brevity of the

the wording defined otherwise, is crucial to the entry provided for CZ-CPA.



+ + +) En-CC = code "classification of types of construction (CZ--CC)" introduced

the Czech Statistical Office communication No 321/2003 Coll., on the establishment of

Classification of types of construction-CC.



+ + + +) Name = a brief designation of the property specified for the purposes of the substantive

property (e.g. the deletion of the words "parts", "installation", "repair and maintenance") with the

flax using the wording of the classification CZ-CPA and CZ-CC item name

Annex No 1 can identify even narrower set of property against a text

marking code classification of products, for example, the definition of the scope of the assets

in the name of the item listing at the word "Only".



+ + + + +) Is an integral part of the home, buildings and structures (construction works) are

equipment and items that, in terms of building permits

the function and the purpose for which it is intended. Such equipment and items must

be construction work tightly linked and cannot be removed without

There has been a deterioration of the function and purpose of the building, and are usually

part of the overall delivery of the construction works.



+ + + + + +) And the outer Fence lighting network buildings and structures are

depreciated separately in depreciation Group 4.



+ + + + + + +) Does not apply to buildings and constructions of wood and plastics referred to in

depreciation Group 4.



Č. 2



How to transition from bookkeeping to tax records in terms of

tax on the income of natural persons



During the transition from bookkeeping to tax records, the following

the specific legal provisions) the procedure for the ^ 20 the purpose of this Act:



1. The claims and debts (economic) for the calendar year in which the taxpayer

accounting, are excluded from the tax base of the calendar year in

which the taxpayer begins keeping tax records



and debt will increase the tax base),



(b) the receivable is reduced the tax base).

This procedure shall not apply to income that is exempt from tax

or are not included in the tax base, or are not subject to tax, and to

expenses that are not spending on achieving, and sustaining revenue assurance.



2. The status of the stocks and securities for the calendar (the economic) year in which


taxpayer accounting, reduced the income tax base in a calendar

the year in which the taxpayer begins keeping tax records.



3. the accrual account balances in the balance sheet assets and provided

backup, with the exception of remuneration for financial leasing of tangible assets and

excluding advances on acquisition of tangible assets, as defined in section 26, the basis of

taxes in the calendar year in which the taxpayer begins keeping tax

evidence, be reduced. Account balances accrued liabilities and

advances received the tax base in the calendar year in which the taxpayer

initiates management of tax records, will increase. Adjustments to account balances

the claims, in accordance with the Act on reserves ^ 22a) the tax base in

the calendar year in which the taxpayer begins keeping tax records

increase. Contingent accounts balances the tax base in a calendar

the year in which the taxpayer begins keeping tax records, will increase.

Balances prepayments tax base in the calendar year in

which the taxpayer begins keeping tax records, a reduction.



4. Similarly when transitioning from bookkeeping to record

revenue and expenditure on the part of taxpayers with income from the lease in accordance with § 9.



Č. 3



How to transition from tax records to the keeping of accounts in terms of

tax on the income of natural persons



During the transition from tax records to the keeping of accounts, is following up on the

specific legislation ^ 20) procedure for the purposes of this act as follows:



1. The taxable amount shall in the tax period in which the management has been initiated

accounting, increases by the value of stocks and securities, the value of the advance payments with

excluding advances on tangible assets, the value of the receivables, which would

payment orders were not taxable income.



2. The taxable amount shall in the tax period in which the management has been initiated

accounting, shall be reduced by the value of accepted advance payments, the value of the debt, which would

when payment has been paid to reach, ensuring and maintaining revenue.



3. Similarly when transitioning from the records of revenue and expenditure of the

accounting on the part of taxpayers with income from the lease in accordance with § 9.



If this is a payer of value added tax, means, for the purposes of this

procedure, the value of the debt value, net of value added tax; If it was

applied a deduction of value added tax, the value of the receivables ' means

value net of value added tax, where the tax liability at the met

the output. The tax base is in the tax year in which it was initiated

accounting, will not increase the value of claims, which would satisfy

were taxable income, in the case of receivables, which at the time management

tax records were a borrower referred to in § 24 para. 2 (a). y).



Selected provisions of the novel



Article II of the Act. 492/2000 Sb.



1. for the tax liability for the years 1993 to 2000 existing legal

regulations. The provisions of article I of this law shall apply for the first time for the

tax year 2001, excluding points 90 (§ 15 para. 12), 148 [section 24

paragraph. 2 (a). Rev.)], 238, 247, 253, 254 and that, if the Governing

the application of the right to deduct contributions to a pension scheme is

State support of the taxable amount, shall first apply for the tax

period of the year 2000, with the exception of the following.



2. for intangible assets recorded in the assets of the taxpayer until 31 December 2006. December

2000 applies Act No. 586/1992 Coll., on income taxes, as amended by

valid until 31 December 2006. December 2000, and until the disposal of the assets of

the taxpayer.



3. In a contract of lease of movable and immovable property at the same time, the agreed

1. in January 2001, according to which, under the conditions specified in § 28 para. 2

Act No. 586/1992 Coll., on income tax, in the version in force until 31 December 2006.

December 2000, applied tax depreciation of the lessee, the lessee may, in

depreciation continue under the same conditions until the agreed date

termination of the contract, not later than 31 December 2006. December 10, 2005. For the tenant, who had a

the difference of the commitment and the value of the returned assets to the enterprise of the agricultural

primary production shall be exempt from income tax under § 7 para. 1 (b). p)

Act No. 586/1992 Coll., on income tax, in the version in force until 31 December 2006.

December 2000, the exemption remains preserved in the fulfilment of the conditions for

depreciation, up to the agreed term of the contract, not later than

December 31, 2005.



4. cover the Objects and edit torrents, forest-technical amelioration,

bearing mineral resources registered in the assets of the taxpayer 1.

in January 1997, the measuring signs, signals and other devices selected

geodetic points and print handouts of State map of works registered in the

the assets of the taxpayer 1. January 2001 are excluded from the depreciation of up to

to their exclusion from the assets of the taxpayer.



5. When you sell shares on foreign legal entities

acquired taxpayers established in the territory of the Czech Republic (the former

enterprises of foreign trade) by the end of 1990 is in the tax

the period 2001 and 2002, the price of acquisition of these shares of cargo without

regardless of the amount of the income from their sale.



6. for taxpayers incurred until 31 December 2006. December 2000 shall apply the provisions of §

to in article 25(2). 2 of the Act No. 586/1992 Coll., on income taxes, as amended

until 31 December 2006. December 2000.



7. Taxpayer preparing their accounts in the system of double-entry bookkeeping can starting with the

tax period 1995 to apply as the expenditure (cost) to achieve,

ensuring and maintaining income per year up to 10% in tax periods

from 1998 to 2000, including the year of no more than 20%, and starting from the year 2001

the tax period of not more than 20% of the outstanding part of the value of the claim

or purchase prices for receivables acquired through assignment, for which the term

It was due by the end of 1994, with the exception of the claims referred to in

§ 24 para. 2 (a). y) points 1 and 2, and starting with the tax period 1998

also, with the exception of the claims referred to in the penultimate sentence of § 24 para. 2

(a). s). overall, as an expenditure may be applied (load) a maximum pay

part of the value of the claim or the purchase price receivables acquired

the referral. Similarly, you can do this even for the whole set of these

claims. This provision cannot be applied to claims arising



and for partners, shareholders), the members of the cooperatives for subscribed own capital,



(b)) between the economically or in terms of personnel the United parties. Economically or

personnel the United parties, if one person involved in

directly or indirectly in the management, control or capital of another person, or

If the same legal or natural person directly or indirectly

involved in the management, control or capital of both people. Participation in the inspection

or fortune means ownership of more than 25% of the shares in the

capital or share with voting rights; share of the capital

or share with voting rights in the tax period shall be fixed as

the sum of the States on the last day of each month and the number of months in the

the tax year



c) between persons of loved ones,



(d)) in respect of loans and advances to, or liability for them, and in respect of advance payments, or



e) under special legislation. ^ 15b)



Taxpayer, for which there has been a transition from a system of simple accounting

accounting accounting in the system of double-entry accounting, may, in

the tax year in which the charges in the system of double-entry accounting,

apply as an expenditure (cost) to achieve, ensuring and maintaining the income

under that provision, a multiple of 10% of the unpaid part of the value

of the claim or by assignment of receivables acquired the acquisition price and the number of

the years that have passed since 1995, including the end of 1997, and starting with the

tax period 1998 up to a multiple of 20% of the outstanding part of the value

of the claim or by assignment of receivables acquired the acquisition price and the number of

the years that have passed since 1998, including the end of the year preceding the

the year in which there has been a transition to a system of double-entry accounting

accounting. Similarly, a taxpayer in the business progresses and

other self-employment, and upon termination of the lease. This

the provisions shall not apply to the remaining part of the value of the claim, which

was written off to the debit of the economic result.



8. technical evaluation completed for the depreciation of small-scale material

investment assets until 31 December 2006. December 2000 applies Act No. 586/1992

Coll., on income tax, in the version in force until 31 December 2006. December 2000, up

by the time of its disposal of the assets of the taxpayer.



9. The provisions of article. I, point 106 (section 20 (3)) may be applied for

the tax period of the year 2000.



10. The tax rate according to the provisions of article. I, section 110 (section 21 (2)) can be

to apply for the tax year 2000.



11. Tax payer. plátcova cash register shall indicate in a separate annex to the

the Bill of tax on income from employment and functional benefits per year

2000 administered pursuant to section 69 of Act No. 337/1992 Coll., on administration of taxes and

fees, in the wording of later regulations, the data for determining

tax by the number of taxpayers working in the village. This tax bill for

the year 2000 is a special annex to the tax payer is obliged to submit to 20. February

2001 form issued by the Ministry of finance.



12. On the interest income from the Bank to ensure the Bills receivable

arising from the deposit of the creditor issued until 31 December 2006. December 2000 shall apply

Act No. 586/1992 Coll., on income tax, in the version in force until 31 December 2006.

December 2000.




13. The provisions of article. I, section 220 (section 38a, paragraph 2 to 6) is used for the first time

for prepayment period beginning after the deadline for filing the tax return for the

the tax period of the year 2000.



section 34 of Act. 117/2001 Sb.



The taxpayers referred to in § 17 paragraph 2. 3, which was declared bankrupt

until 31 December 2006. December 2000, and to this date has not been canceled, revenue

arising from the liquidation of the bankrupt estate carried out up to 31. December

2000 be exempt from the tax. In the determination of the tax base for the period from

a declaration of bankruptcy to a 31. December 2001 or until the date of cancellation of bankruptcy,

If the audition was cancelled during the year 2001, based on the economic

the result reported for the period from the Declaration of bankruptcy until 31 December 2006. December

2001 or to the date of cancellation of bankruptcy if the bankrupt has been cancelled during the year

2001. The tax shall be determined and the tax return for the period from

a declaration of bankruptcy to a 31. December 2001 or until the date of cancellation of bankruptcy,

If the audition was cancelled during the year 2001.



Article IV of Act No. 452/2001 Coll.



Transitional provisions relating to part two



The provisions of § 35 para. 6 and § 35b para. 7 of Act No. 586/1992 Coll., on

the text of this law, shall also apply to taxpayers who claimed

the tax credit before the date of entry into force of this Act. The provisions of the

§ 35 para. 4 and 35b para. 5 of the Act No. 586/1992 Coll., on income taxes,

as amended by this Act, shall also apply to taxpayers who have been issued

the decision on the promise of investment incentives under a special legal

prescription ^ 67) before the date of entry into force of this Act.



Article. In Act No. 260/2002



Transitional provisions



1. for the tax liability for the years 1993 to 2001 the existing legal

regulations.



2. the difference by which the aggregate of the values of the securities sold exceeded the sum of

the revenues from their sale pursuant to § 24 para. 2 (a). r) Act No. 586/1992

Coll., on income tax, in the version in force until 31 December 2006. in December 2001, which

has not been applied as an expenditure (cost) for the tax year 2001,

be deducted from the tax base, and the maximum in 3 tax periods

immediately following recognition of this difference. Likewise, a

This difference, or part thereof, that has not taken taxpayer extinct without

carrying out the liquidation, to deduct from the tax base of the acquiring company

(cooperative) the conversion or legal successor.



3. When you sell shares on foreign legal entities

acquired taxpayers established in the territory of the Czech Republic (the former

enterprises of foreign trade) by the end of 1990 is in the tax

2002 the acquisition price of these shares a cargo without

regardless of the amount of the income from their sale.



Article. XVI Act No. 312/2002 Coll.



Transitional provisions



1. The provisions of article. XV can be used already in the tax year beginning in

calendar year 2001.



2. The provisions of article. XV can be reasonably used for intangible assets

recorded in the assets until 31 December 2006. December 2000.



Article II of law no 575/2002 Sb.



Transitional provisions



1. The provisions of article. And can be used for the first time for the tax period, which

began in 2002.



2. the taxable amount of income for the tax year 2002 and 2003

reduced pursuant to § 15 para. 8 of Act No. 586/1992 Coll., on income taxes,

as amended by law No 35/1993 Coll., Act No. 156/1993 Coll., Act No.

323/1993 Coll., Act No. 266/1994 Coll., Act No. 340/2000 Coll., Act No.

117/2001 Coll. and Act No. 483/2001 Coll., in the case of the provision of the gifts of the

financing the removal of consequences of the floods and floods that occurred in the

2002 on the territory of the United States, be reduced by a further 10%. In the aggregate can be

reduce the tax base for each fiscal year by the amount of donations

maximum of 20% when the conditions specified in § 15 para. 8 of law No.

586/1992 Coll., on income taxes, as amended.



3. The tax base of the corporation tax for the tax year beginning in

2002 and 2003 reduced pursuant to section 20 (2). 8 of Act No. 586/1992 Coll., on

amended by Act No. 259/1994 Coll., Act No. 333/1998 Coll., Act No.

340/2000 Coll., Act No. 492/2000 Coll. and Act No. 483/2001 Coll.,

the case of the provision of the gifts to finance the removal of consequences of the floods and

flooding that occurred in 2002 in the Czech Republic, reduced by

a further 5%. In the aggregate can be used to reduce the taxable amount for each tax

period of not more than the value of the donations by 10% when the conditions described in section

20 (2). 8 of Act No. 586/1992 Coll., as amended.



Article II of Act No. 441/2003 Coll.



Transitional provisions



1. for the tax liability for the years 1993 to 2003 and the tax year to which

began in 2003, the existing legislation does not provide for a

This law provides otherwise. The provisions of article. I shall apply for the first time for the tax

the period that began in 2004, with the exception of the provisions in paragraphs 10, 15,

72, 139, 189, 214, 232, 251, 269, 272, 283, 288, which shall be applied

for the first time for the tax period, which will begin in the year in which they enter

Treaty of accession of the Czech Republic to the European Union, and with the

the exception of 104 points, 105 and 106, which apply in accordance with § 21 para. 5

Act No. 586/1992 Coll., as amended by Act No. 492/2000 Coll. as amended and

of this Act.



2. the provisions of section 3 (2). 4 (b). (d)) and § 18 para. 2 (a). (d)) of law No.

586/1992 Coll., as amended by this Act, shall apply for the first time for the tax

the period that began in 2003.



3. the Taxpayer referred to in section 2 of the Act No. 586/1992 Coll., as amended by Act No.

157/1993 Coll., Act No. 323/1993 Coll., Act No. 266/1994 Coll., Act No.

87/1995 Coll., Act No. 152/1995 Coll., Act No. 247/1995 Coll., Act No.

151/1997 Coll., Act No. 209/1997 Coll., Act No. 209/1997 Coll., Act No.

227/1997 Coll., Act No. 132/2000 Coll., Act No. 242/2000 Coll., Act No.

340/2000 Coll. and Act No. 492/2000 Coll., which by the end of 2003 to post

in the system of bookkeeping and accounting leads since 2004, will be

proceed in accordance with § 23 para. 14 and annex 3 of Act No. 586/1992 Coll.

as amended by this Act, and in accordance with section 5 apply mutatis mutandis.



4. The taxpayer referred to in section 2 of the Act No. 586/1992 Coll., as amended by Act No.

157/1993 Coll., Act No. 323/1993 Coll., Act No. 266/1994 Coll., Act No.

87/1995 Coll., Act No. 152/1995 Coll., Act No. 247/1995 Coll., Act No.

151/1997 Coll., Act No. 209/1997 Coll., Act No. 209/1997 Coll., Act No.

227/1997 Coll., Act No. 132/2000 Coll., Act No. 242/2000 Coll., Act No.

340/2000 Coll. and Act No. 492/2000 Coll., which by the end of 2003 to post

in the system of bookkeeping and accounting will not lead since 2004,

will proceed in accordance with § 7b of Act No. 586/1992 Coll., as amended by this

the law.



5. Taxpayer which keep accounts, starting with the tax period may

1995 as an expense (cost) to achieve, reinsurance and retention

income per year up to 10% in tax periods 1998-2000, including the

not more than 20% per year starting with the year 2001 and for the tax period of not more than 20

% of the unpaid part of the value of the claim or the acquisition price for the claims

acquired by assignment, for which the due date has come to the end of the year

in 1994, with the exception of the claims referred to in § 24 para. 2 (a). y) points 1

and (2) of Act No. 586/1992 Coll., as amended effective for tax year 1994,

and starting with the tax period 1998 whether or not, with the exception of the claims referred

in the penultimate sentence of § 24 para. 2 (a). s) Act No. 586/1992 Coll., on

the texts of the effective for tax year 1998. Overall, it can be applied as

expenditure (cost) no more than the remaining portion of the value of the claim or the price

the acquisition of receivables acquired through assignment. Similarly, you can do even in

the whole set of these claims. This provision cannot be applied to

claims arising



and for partners, shareholders), the members of the cooperatives for subscribed own capital,



(b)) between the economically or in terms of personnel the United parties. Economically or

personnel the United parties, if one person involved in

directly or indirectly in the management, control or capital of another person, or

If the same legal or natural person directly or indirectly

involved in the management, control or capital of both people. Participation in the inspection

or fortune means ownership of more than 25% of the shares in the

capital or share with voting rights; share of the capital

or share with voting rights in the tax period shall be fixed as

the sum of the States on the last day of each month and the number of months in the

the tax year



c) between persons of loved ones,



(d)) in respect of loans and advances to, or liability for them, and in respect of advance payments, or



(e)) under a special legal regulation.

Taxpayer, for which there has been a transition from the leadership of tax records on leadership

accounting, may in the tax period in which the leading accounting,

apply as an expenditure (cost) to achieve, ensuring and maintaining the income

under that provision, a multiple of 10% of the unpaid part of the value

of the claim or by assignment of receivables acquired the acquisition price and the number of

the years that have passed since 1995, including the end of 1997, and starting with the

tax period 1998 up to a multiple of 20% of the outstanding part of the value

of the claim or by assignment of receivables acquired the acquisition price and the number of

the years that have passed since 1998, including the end of the year preceding the

the year in which the transition occurred in the accounting system of accounting.


Similarly, a taxpayer in the business progresses and other

self-employment and when their rent. This provision

does not apply to the remaining part of the value of the claim, which was

debited to the debit of the economic result.



6. the provisions of section 7 c of Act No. 586/1992 Coll., as amended by this Act,

It's the first time for the 2004 tax year, with the expectation that it will do

under general assessment base and conversion rate

established by regulation of the Government for the purposes of pension insurance to 30. September

2003.



7. The taxpayer referred to in section 17 of Act No. 586/1992 Coll., as amended by Act No.

259/1994 Coll. and Act No. 492/2000 Coll. that is not based in order to

business and that to 31. December 2003 to post a simple system

accounting and accounting leads since 2004, will increase the profit or loss of the

the value of stocks and securities, the value of advance payments except on

tangible and intangible assets, the value of the claims, which would satisfy have been

taxable income, and at the same time shall be reduced by the amount of profit or loss

accepted advance payments, the value of the liabilities that would have been paid to reimburse the

reach, ensuring and maintaining income, recorded on 31 December. December 2003, and

per tax year 2004 or gradually during the

not more than 3 fiscal years.



8. The taxpayer referred to in section 17 of Act No. 586/1992 Coll., as amended by Act No.

259/1994 Coll. and Act No. 492/2000 Coll. that is not based in order to

business and that to 31. December 2004 will be posted in the system

a simple accounting according to the provisions in force until 31 December 2006. December 2003 and

Since 2005, will lead accounting, profit will increase by the value

stocks and securities, the value of advance payments, with the exception of advances on tangible and

intangible assets, the value of the claims, which would satisfy have been

taxable income, and at the same time shall be reduced by the amount of profit or loss

accepted advance payments, the value of the liabilities that would have been paid to reimburse the

reach, ensuring and maintaining income, recorded on 31 December. December 2004, and

per tax year 2005 or gradually during the

not more than 3 fiscal years. This taxpayer for the tax period

the year 2004 shall be deemed for the purposes of the income tax act for the taxpayer,

that does not keep accounts.



9. exemption of income under § 7 para. 1 (b). c) point 2 of law No.

586/1992 Coll., as amended by this Act, can also be used in the tax

the period that began in 2003.



10. exemption of income under § 19 para. 1 (b). ZF), zg) and zj) Law No.

586/1992 Coll., as amended by this Act, shall apply to income in respect of which

the General Assembly decided to pay or other authority on the payment of these

of revenue decides, after the Treaty of accession of the Czech

Republic to the European Union enters into force. Exemption of income under § 19

paragraph. 1 (b). zh) and zi) Act No. 586/1992 Coll., as amended by this Act,

will be used for profit, the conversion should be in accordance with the Treaty

profit transfer is executed, or for settlements which originated outside the

the dining companion entitled after the Treaty of accession of the

The Czech Republic to the European Union enters into force.



11. The provisions of § 25 para. 1 (b). w) Act No. 586/1992 Coll., on income-tax

revenue, in the text of the article. And this Act shall apply for the first time for the tax

period or the period for which the tax return is served, which began in the

2005. For the fiscal year that will begin in 2004, with the

the provisions of § 25 para. 1 (b). w) Act No. 586/1992 Coll., on income-tax

income used in the version in force on 31 December. December 2003, and the contents of the

legislative abbreviations "credits and loans" in § 25 para. 1 (b). w) Law No.

586/1992 Coll., as amended by Act No. 266/1994 Coll., Act No. 152/1995 Coll.

Act No. 167/1998 Coll. and Act No. 492/2000 Coll., is for the tax

period, which will begin in 2004, apply only for the purposes of this

provisions.



12. extraordinary income and expense incurred on the first day of the tax

the period that began in 2004, because of the changes to the method of accounting for

change in fair value (the value of the difference) and security changes

valuation by equivalents (consideration) shall not be included in the tax base. This

does not apply to the change in the fair value of the bond, the share certificate and

securities representing participation in the capital investment

the Fund.



13. extraordinary income and expense incurred on the first day of the tax

the period that began in 2004, because of the changes to the method of accounting for

change in fair value (the value difference) applied to receivables which the taxpayer

acquired and determined to trading, are not included in the tax base.



14. for both active and passive corrective entry created to 31. December

2002 to file assets acquired by purchasing shall apply up to its full

the write-off of Act No. 586/1992 Coll., as amended by Act No. 492/2000 Coll. and

Act No. 260/2002 Coll.



15. For active and passive corrective entry recorded to the end of the year

in 2003, the assets of the taxpayer referred to in section 2 of the Act No. 586/1992 Coll., on

amended by Act No. 156/1993 Coll., Act No. 323/1993 Coll., Act No.

259/1994 Coll., Act No. 87/1995 Coll., Act No. 152/1995 Coll., Act No.

248/1995 Coll., Act No. 151/1997 Coll., Act No. 209/1997 Coll., Act No.

210/1997 Coll., Act No. 227/1997 Coll., Act No. 132/2000 Coll., Act No.

241/2000 Coll., Act No. 340/2000 Coll. and Act No. 492/2000 Coll., which

It was the end of the tax year 2003 the unit using

the system of bookkeeping, the Act No. 586/1992 Coll., on

the version in force until 31 December 2006. December 2003, up to the time of its inclusion in the

the tax base.



16. The provisions of § 23 para. 15 of Act No. 586/1992 Coll., as amended by this

the law shall also apply to the positive or negative difference between the valuation

the undertaking or part of an undertaking, forming a separate organizational unit,

acquired buys to 31. December 2003 and summary of its individually

revalued asset less liabilities (goodwill)

However, the positive or negative difference is reduced by depreciation

applied until 31 December 2004. December 2003 and 180 months period is reduced by the number of

months, after which this difference was recorded in the tax year 2003

or in the tax year that had begun in 2003 under the Special

legislation governing the accounting.



17. the tax loss under section 23a para. 5 (b). (b)) and section 23 c of paragraph 1. 8

(a). b) of Act No. 586/1992 Coll., as amended by this Act, can be done

for the first time for tax losses calculated for the tax period in which they enter

Treaty of accession of the Czech Republic to the European Union enters into force.



18. the fees that were not in accordance with § 24 para. 2 (a). ch) of law No.

586/1992 Coll., as amended by Act No. 266/1994 Coll., Act No. 152/1995 Coll. and

Act No. 492/2000 Coll., expenditure to achieve the (cargo), reinsurance and

keeping taxable income in earlier tax periods due to

their non-payment, the cost to achieve the (cargo), reinsurance and

keeping taxable income in the tax year in which they are

paid.



19. The provisions of § 24 para. 2 (a). s) Act No. 586/1992 Coll., as amended by

This Act shall apply for the first time for claims incurred after 31 December 2006. December

2003. For claims incurred before 31 December. December 2003 shall apply the provisions of

§ 24 para. 2 (a). s) Act No. 586/1992 Coll., as amended to 31.

December 2003.



20. the costs of and revenues from derivatives of derivatives in accordance with § 24 para. 2 (a).

Zg) Act No. 586/1992 Coll., as amended by this Act, also include

extraordinary costs and revenues arising from a change in the method of accounting for

derivatives, which occurred in the fiscal year that began in 2004.



21. Interest on credits and loans granted to foreign creditors, which

not according to § 24 para. 2 (a). Zi) Act No. 586/1992 Coll., as amended by

Act No. 492/2000 Coll., expenditure to achieve the (cargo), reinsurance and

maintain the taxable income of the taxpayer or his or her legal successor in

tax periods 2001 to 2003 because of their non-payment, are

expenditure (cargo) to achieve, ensuring and maintaining taxable income

the taxpayer or his or her legal successor in the tax year in

which will be paid.



22. For the purposes of the application of depreciation and hiring of passenger car

category M1, with the exception of the car, which is used by the operator

motorized road transport or taxi operator on the basis of

issued by the concession, and the car kind of ambulance and the kind of funeral that was to

the day preceding the date of publication of this Act, filed with the taxpayer's

or hired under the contract of financial lease purchase

It's the Act No. 586/1992 Coll., as amended to 31. December 2003.



23. The provisions of § 24 para. 11 of the Act No. 586/1992 Coll., as amended by this

the law, for the first time applies to the transformations, whose effective date occurs

starting with 1. January 2004.



24. For taxpayers incurred until 31 December 2006. December 2003 shall apply the provisions of §

to in article 25(2). 2 Act No. 586/1992 Coll., as amended by Act No. 323/1993 Coll.



25. The provisions of § 32 Act No. 586/1992 Coll., as amended by this Act,

It's the first time for intangible assets recorded in the assets of the taxpayer

in the tax year that began in 2004.



26. the lessee movable and immovable property at the same time, the depreciation


in the tax base according to art. (II) section 3 of law No. 492/2000 Coll., which

amended Act No. 586/1992 Coll., on income taxes, as amended

regulations, and some other laws, the procedure in the tax year that

began in 2004 and 2005 under Section 32b of the Act No. 586/1992 Coll., on

the text of this law.



27. For the application of the deduction of tax losses suffered and been charged

for the tax period started in 2003 and the previous tax period

shall apply the provisions of § 34 paragraph 1. 1 of Act No. 586/1992 Coll., as amended by

valid until 31 December 2006. December 2003.



28. The provisions of article. I, points 11, 53, 122, 246, 250, 253, 262, 263,

apply for the first time on interest income, which would bring down the tax obligation

pursuant to Act No. 586/1992 Coll., as amended by Act No. 209/1997 Coll., Act

No 72/2000 Coll., Act No. 492/2000 Coll. and Act No. 452/2001 Coll.

occurred starting with 1. January 2004.



29. A tax credit under section 35 para. 3 of Act No. 586/1992 Coll., on income-tax

income, as in force until 31 December 2006. December 2003, may be applied at the latest

for the tax period, which began in 2003, and for the period for which

given the tax return and began in 2003.



30. The tax on interest income referred to in § 36 odst. 6 of Act No. 586/1992

Coll., as amended by Act No. 492/2000 Coll., on which the obligation of the payer to knock

in the course of 2003, to be reallocated to the overall tax liability

under the terms of Act No. 586/1992 Coll., as amended by Act No.

492/2000 Coll., in the tax period or in the period in which the obligation is

file a tax return under section 38 of Act No. 586/1992 Coll., as amended by

This law, which began in 2003. Similarly in the

the case, which cannot be withheld tax to offset all or part of the total

tax liability because the taxpayer the excise duty in

the amount of zero or showed a tax loss or the total tax

duty is lower than the tax withheld.



31. the provisions of section 38na of Act No. 586/1992 Coll., as amended by this Act,

for the first time will be used by the taxpayer, where there has been a material change in the

a tax year that began in 2004.



32. In the determination of the tax base for the tax period started in 2003

can a taxpayer who is an entrepreneur, charging in accordance with Decree No.

500/2002 Coll., which implements certain provisions of Act No. 563/1991

Coll., on accounting, as amended, for the accounting unit,

they are entrepreneurs in relation in the system of accounts, or by

Decree No. 501/2002 Coll., which implements certain provisions of the Act

No. 563/1991 Coll., on accounting, as amended, for the accounting

units which are insurance companies, to exclude a positive difference between income and

costs resulting from the conversion of debt securities with a maturity of

longer than 12 months, held to maturity, the liabilities and receivables

denominated in foreign currencies to the Czech currency at the end of the balance sheet date or to

Another point to which the financial statements are drawn up in accordance with § 24 para. 2

(a). b) of Act No. 563/1991 Coll., on accounting, as amended by Act No.

353/2001 Coll. (hereinafter referred to as "unrealized exchange rate profits").



33. The taxpayer, which excluded under the previous point of the tax base

unrealized exchange rate gains, is obliged to increase the tax base in three

tax periods, or periods, for which the tax is

return, immediately following the period in which they were

unrealized exchange rate gains under the preceding paragraph shall be excluded, in

the first period of at least one third, in the second period of at least

half of the amount remaining in the third period for the remaining amount.

The taxpayer, which was obliged to file a tax return in

bankruptcy, dissolution, merger or termination or interruption of the

activities, increase the tax base of the remaining part of the amount excluded under

the previous point.



Čl.VI Act No. 47/2004 Sb.



Transitional provision



The provisions of § 15 para. 13 and 15, § 19 para. 1 and § 21 para. 2 and 3 of the law

No. 586/1992 Coll., on income taxes, as amended by this Act, shall apply

for the first time for the tax period that began in 2004.



Article. In Act No. 283/2004 Coll.



Transitional provisions



1. The provisions of article. (IV) sections 2, 4 to 27 shall apply for the first time for the tax

the period that began in 2004.



2. The provisions of § 35 para. 1 (b). and) and § 35b para. 2 (a). a) of law No.

586/1992 Coll., on income taxes, as amended by article. I, points 235 and 240 of the Act

No 438/2003 Coll., amending Act No. 586/1992 Coll., on income-tax

income, as amended, and certain other laws,

apply for the tax period, which began in 2004.



3. The income tax base can be lowered for the tax period that began

in 2003, the amount of the instalments of prominutou of principal and interest on loans and

loans granted to Support and guarantee peasants and foresters Fund,

and, for the removal of the consequences of the flood disaster in 1997 and

2002.



4. The provisions of § 35b para. 4 Act No. 586/1992 Coll., as amended by Act No.

72/2000 Coll., Act No. 452/2001 Coll. and Act No. 19/2004 Coll., for the first time

It's the taxpayer who has been the promise of investment incentives provided



and on the basis of intent submitted) according to § 3 (2). 1 of Act No. 72/2000

Coll., as amended by Act No. 320/2002 Coll., on which the Ministry of industry

and not to trade its effective date of Act No. 19/2004 Coll. of the Office

for the protection of competition, application for a permit exceptions to the prohibition of

public support, or



(b)) on the basis of intent tabled pursuant to § 3 (2). 1 of Act No. 72/2000

Coll. after the effective Act No. 19/2004 Sb.



Article. XIII of law No. 359/2004 Sb.



1. The provisions concerning the incompatibility of the function of the members of the European Parliament

According to § 53 para. 2 (a). (c)), and (d)) of Act No. 62/2003 Coll., on elections to the

The European Parliament and amending certain acts, will for the first time

members of the European Parliament elected in the first elections to the European

Parliament in 2004.



2. The provisions of sections of the second to eleventh will for the first time on the MEP

The European Parliament elected in the first elections to the European

Parliament in 2004.



Article II of law no 669/2004 Sb.



Transitional provisions



1. for the tax liability for the years 1993 to 2004 and the tax year to which

started in 2004, the existing legislation does not provide for a

This law provides otherwise. The provisions of article. And, with the exception of points 46, 47, 49 and 50,

shall apply for the first time for the tax period, which began in 2005.



2. the taxpayer referred to in section 2 of the Act No. 586/1992 Coll., which by the end of the year

2003 post in the system of bookkeeping, and since 2004

accounting, will proceed in accordance with § 23 para. 14 of Act No. 586/1992 Coll.

as amended by this Act.



3. the cancelled



4. cancelled



5. cancelled



6. The provisions of article. I, point 51 shall apply for the first time on the difference that the expenditure

(the cost of) prepared pursuant to § 23 of the Act No. 586/1992 Coll., as amended effective

on the date of entry into force of this Act, income adjusted pursuant to §

23 of Act No. 586/1992 Coll., as amended by this act declared for

individual mutual fund for the tax period started in

2005.



7. The provisions of § 25 para. 1 (b). w) Act No. 586/1992 Coll., as amended by

Act No. 441/2003 Coll., shall not apply to interest from loans and interest on loans

paid under contracts concluded before 1 January 2002. January 2004.



8. in the case of intangible assets acquired or transformation, which was

the depositor or the company being a company, a cooperative

depreciated for accounting purposes only and these write-downs were possible to apply under section 24

paragraph. 2 (a). in point 2) of Act No. 586/1992 Coll., as amended by Act No.

492/2000 Coll. and Act No. 441/2003 Coll., the purchaser continues in depreciation

the original owner had begun.



9. for the exercise of the right to deduct under section 34 para. 3 and the following

Act No. 586/1992 Coll., in the version in force until 31 December 2006. in December 2004, which

originated by the end of the reporting period, which began in 2004, and for the

the demise of the right to deduct, shall apply the provisions of § 23 para. 3

(a). and) point 3 and § 34 paragraph 1. 3 to 10 and 12 of Act No. 586/1992 Coll., on

the version in force until 31 December 2006. December, 2004.



10. The provisions of article. And 155 to 162 points also apply for tangible assets

registered by the taxpayer before the date of entry into force of this Act.



11. the depreciation Group 6 listed in annex No. 1 to Act No. 586/1992 Coll.

on income taxes, as amended by Act No. 441/2003 Coll. and of this Act,

does not apply to tangible property registered by the taxpayer to the end

the tax period which began in 2003.



12. The provisions of § 35 para. 1 (b). (c)) and § 39 (a). c) of Act No. 586/1992

Coll., on income taxes, as amended by Act No. 441/2003 Coll. and Act No.

436/2004 Coll., shall apply for the first time for the tax period, which began in the

2005.



13. The provisions of article. I, points 69, 73 and 154 can also be used for the tax

the period that began in 2004.



14. The taxpayer, which proceeded in accordance with section 32. Article. (II) The Transitional

the provisions of Act No. 441/2003 Coll., amending Act No. 586/1992

Coll., on income taxes, as amended, and certain other

laws and in the determination of the tax base for the tax period started in

2003 to exclude unrealized exchange rate gains, is obliged to increase the result


management in three tax periods, or periods, for which the

lodged tax return, immediately following the period in

the tax base was reduced by the unrealized exchange rate gains in the

the first period of at least one third, in the second period of at least

half of the amount remaining in the third period for the remaining amount. Tax

the body, which was obliged to file a tax return when a declaration

bankruptcy, merger, transfer of assets to the partnership or the Division of business

companies or cooperatives, change of legal form of a limited partnership to

another company or squad and change of legal form joint-stock

company or a limited liability company or cooperative on the

public business company or limited partnership, the dissolution with the

liquidation, dissolution without liquidation, and for natural persons as well as on termination or

business interruption or other self-employed

activity or rent will increase in this tax return result

the management of the remaining part of the amount excluded under section 32. Article. (II)

The transitional provisions of Act No. 441/2003 Coll., amending Act No.

586/1992 Coll., on income taxes, as amended, and

some other laws.



15. The taxpayer referred to in section 17 of Act No. 586/1992 Coll., as amended by Act No.

259/1994 Coll. and Act No. 492/2000 Coll. that is not based in order to

business and that to 31. December 2005 will be posted in the system

a simple accounting according to the provisions in force until 31 December 2006. December 2003 and

Since 2006, will lead accounting, profit will increase by the value

stocks and securities, the value of advance payments, with the exception of advances on tangible and

intangible assets, the value of the claims, which would satisfy have been

taxable income, and at the same time shall be reduced by the amount of profit or loss

accepted advance payments, the value of the liabilities that would have been paid to reimburse the

reach, ensuring and maintaining income, recorded on 31 December. December 2005, and

per tax year 2006 or gradually during the

not more than 3 fiscal years. This taxpayer for the tax period

the year 2005 shall be deemed for the purposes of the income tax act for the taxpayer,

that does not keep accounts.



16. The taxpayer referred to in section 17 of Act No. 586/1992 Coll., as amended by Act No.

259/1994 Coll. and Act No. 492/2000 Coll. that is not based in order to

business and that to 31. December 2006 will be posted in the system

a simple accounting according to the provisions in force until 31 December 2006. December 2003 and

Since 2007, will lead accounting, profit will increase by the value

stocks and securities, the value of advance payments, with the exception of advances on tangible and

intangible assets, the value of the claims, which would satisfy have been

taxable income, and at the same time shall be reduced by the amount of profit or loss

accepted advance payments, the value of the liabilities that would have been paid to reimburse the

reach, ensuring and maintaining income, recorded on 31 December. December 2006, and

per tax year 2007 or gradually during the

not more than 3 fiscal years. This taxpayer for the tax period

2006 for the purposes of the income tax act for the taxpayer,

that does not keep accounts.



17. The provisions of article. I, points 5 and 38 of the Act shall first apply for the tax

period of 2004.



18. the provisions of article 15, paragraph 2. 5 of the Act No. 586/1992 Coll., as amended by this

law, shall apply for the first time for the tax period, which began in

2004.



Article. VII of Act No. 217/2005 Sb.



From income tax of legal persons is exempt from the support of the wine

the Fund granted starting with 1. in January 2004, acquisition or technical

evaluation of the tangible property, only if the aid

at the same time reduced the entry price.



Article II of Act No. 545/2005 Coll.



Transitional provisions



1. for the tax liability for the years 1993 to 2005 and the tax year to which

began in 2005, the existing legislation does not provide for a

This act otherwise. The provisions of article. And, with the exception of 42 points, 99, 100,

167, 168 and 169, shall apply for the first time for the tax period that began

in 2006.



2. in the receipt of interest income from mortgage bonds,

issued before the date of entry into force of this Act, the Act is applied

No. 586/1992 Coll., as amended to the date of entry into force of this

the law.



3. The provisions of article. I, section 157 shall apply only to the credit agreement on the

financing residential needs closed 1. January 2006.



4. The provisions of article. I, section 42 shall apply to exemption of income under § 19

paragraph. 1 (b). from), FH) and zi) Act No. 586/1992 Coll., as amended by Act No.

47/2004 Coll. and Act No. 669/2004 Coll., on whose payout has decided to

starting with 1. in January 2006 the general meeting or other authority on the payment

such revenue.



5. Interest income from bonds, certificates of deposit, deposit certificates and deposits

them on a par with ranking and bills of Exchange, whose release gets the Bills

the debtor funds accruing to the taxpayers referred to in § 2 of the Act

No. 586/1992 Coll., as amended by Act No. 156/1993 Coll., Act No. 323/1993

Coll., Act No. 266/1994 Coll., Act No. 87/1995 Coll., Act No. 149/1995

Coll., Act No. 247/1995 Coll. and Act No. 151/1997 Coll., in the tax

the period begun in 2004, which were not in accordance with § 24 para. 2 (a). Zi)

Act No. 586/1992 Coll., as amended by Act No. 441/2003 Coll., Intertextuality

(cargo) to achieve, ensuring and maintaining taxable income from

because of their failure to pay, may be claimed as an expenditure (cost) on the

achieve, reinsurance and maintaining taxable income in that tax

period in which it will be paid.



6. the provisions of Section 23a para. 5 (b). (c)) and section 23 c of paragraph 1. 8 (a). (c)) Law No.

586/1992 Coll., in the version in force until 31 December 2006. December 2004, will be used for

exercise of the right of deduction even on its demise, according to § 34 paragraph 1. 3 et seq.

Act No. 586/1992 Coll., in the version in force until 31 December 2006. December, 2004.



7. The provisions of article. I, points 2, 6, 9, 24, 25, 31, 38, 53, 58, 79, 82, 85,

86 and 90 shall apply for the tax period, which began in 2005.



8. the difference by which the aggregate of expenditures (costs) on derivatives was for the tax

the period is higher than the total of income (revenues) from derivatives, in accordance with § 24 para. 2

(a). Zg) Act No. 586/1992 Coll., in the version in force until 31 December 2006. December

2005, which has not been applied as an expenditure (cost) for the tax

period started in 2005, may be deducted from the tax base, and a maximum of

3 tax periods or periods for which the tax is

return, immediately following recognition of this difference. When

the demise of the taxpayer without carrying out the liquidation may this difference or its

in part, that has not taken taxpayer extinct without carrying out the liquidation,

apply as an expenditure (load) the acquiring company (cooperative) when

the conversion or the legal successor of the taxpayer to the defunct without making

liquidation under the same conditions as would be doomed without performing

the liquidation took place.



9. for tangible property, which is the subject of a leasing agreement

with the subsequent purchase of the leased tangible property closed to the end

the tax period which began in 2004, for the purposes of the provisions of § 24

paragraph. 4 (b). and section 24, paragraph 1). 4 (b). (b)) and § 30 paragraph 2. 4 of law No.

586/1992 Coll., as amended by Act No. 492/2000 Coll. applies the depreciation period

valid at the time of conclusion of the contract.



10. the provisions of section 38na of Act No. 586/1992 Coll., as amended by Act No.

669/2004 Coll. applies to the taxpayer for the first time, for which there has been a substantial

a change in the tax year that began in 2004, for the conversion of

commercial companies or cooperatives with the decisive day of the 1. January 2004

and for business transfers effective from 1. January 1, 2004.



11. the provisions of section 38na of Act No. 586/1992 Coll., in the version in force from the date of

entry into force of this Act shall first be applied to the taxpayer for which

There has been a significant change in the tax year that began in

2004, for conversion to commercial companies or cooperatives with the decisive day

from the 1. January 2004 and for business transfers effective from 1. January 1, 2004.



12. paragraph 23d para. 3 in the version in force from the effective date of this

the law shall also apply to the transfer of shares in the recipient companies, which

transferring the company received for the transferred undertaking or its

a separate part, or part of a share of a corresponding increase in its deposit

in the share capital of the recipient company, which she won for the

the transferred undertaking or its part, if the transfer of the undertaking

or its separate parts before the effective date of this Act.



13. the lessee movable and immovable property at the same time, the depreciation

in the taxable amount in accordance with article II, paragraph 3 of Act No. 492/2000 Coll., which

amended Act No. 586/1992 Coll., on income taxes, as amended

regulations, and some other laws, the Section 32b of the Act No. 586/1992 Coll., on

the text of this Act, apply for the tax year beginning in 2005.



Article IV of Act No. 552/2005 Sb.



Transitional provision to article. (III)



The provisions of article. (III) this Act shall apply for the first time for the tax

the period that began in 2006.



Article. XXI of Act No 56/2006 Sb.



Transitional provisions



1. The provisions of article. XX points 2 to 11 can also be used for the tax period

that began in 2005.




2. The provisions of § 19 para. 1 (b). l) Act No. 586/1992 Coll., as amended by

Act No. 545/2005 Coll., for the first time apply for the tax period, which

began in 2006.



3. the movable and immovable property of the tenant at the same time, the depreciation

the taxable amount in accordance with article II, paragraph 3 of Act No. 492/2000 Coll., which

amended Act No. 586/1992 Coll., on income taxes, as amended

regulations, and some other laws, the procedure in the tax year that

began in 2005, according to § 24 para. 2 (a). h) point 1 of law No.

586/1992 Coll., as amended by this Act.



4. If the taxpayer used the provisions of § 23 para. 17 of Act No. 586/1992

Coll., as amended by Act No. 545/2005 Coll., for the tax period, which

began in 2005, is unable to use the provisions of § 24 para. 2 (a). Zg)

Act No. 586/1992 Coll., as amended by Act No. 441/2003 Coll.



5. the provisions of section 32a para. 2 of the Act No. 586/1992 Coll., as amended by Act No.

545/2005 Coll., shall apply for the tax period, which began in the

2005.



6. The provisions of § 34 paragraph 1. 7 and 8 of Act No. 586/1992 Coll., as amended by law

No. 545/2005 Coll., can also be used for the tax period, which began in the

2005.



7. the provisions of section 37b of the Act No. 586/1992 Coll., as amended by Act No. 545/2005

Coll., shall apply to the relocation of the registered office of a European company ^ 35f)

or European teams from the Czech Republic to another Member

State of the European Union or of one of the States that make up the European

economic area that is effective after 31 December 2006. December 2005.



8. The provisions of article. XX, point 12 shall also apply for the tax year that

started in 2006, and it also applies to credit agreements on

financing residential needs closed 1. January 2006.



Article IV of Act No. 29/2007 Sb.



Transitional provision



The provisions of article. (III) shall also apply for the tax period, which began in the

2007.



Article II of law No 67/2007 Sb.



Transitional provision



The provisions of § 13 para. 9 shall apply for tax year 2006.



Article. In Act No. 159/2007 Sb.



Investment incentives granted before the date of entry into force of this Act

remain in force under the conditions and to the extent that they were provided.



Article II of the Act No. 261/2007 Coll.



Transitional provisions



1. for the tax liability for the years 1993 to 2007 and the tax year to which

began in 2007, the existing legislation does not provide for a

This act otherwise. The provisions of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, except section 6 (1). 9

(a). m), § 15 para. 4 and § 18 para. 4 (b). (b)), shall apply for the first time for the

the tax period that began in 2008.



2. the provisions of section 6 (1). 9 (a). m), § 15 para. 4 and § 18 para. 4 (b).

b) of Act No. 586/1992 Coll., in the version in force from the date of entry into force of

This Act shall first apply for the tax period, which began in the

2007.



3. in exemption of income from the sale of securities acquired by the end of the year

2007, proceed according to section 4, paragraph 4. 1 (b). w) Act No. 586/1992 Coll., on

the version in force until the date of entry into force of this Act.



4. in the receipt of interest income from mortgage bonds,

issued before the date of entry into force of this Act, the Act is applied

No. 586/1992 Coll., in the version in force until the date of entry into force of this

the law.



5. the provisions of article 15, paragraph 2. 9 of Act No. 586/1992 Coll., in the version in force from

the effective date of this Act, shall apply to credit agreements on

financing residential needs closed 1. January 2008.



6. exemption of income pursuant to section 19 para. 1 (b). l) and u) of the Act

No. 586/1992 Coll., in the version in force from the date of entry into force of this

the law, for the first time apply to income earned in the tax year

that began in 2007.



7. In the tax year 2007 is exempt from personal income tax

people from employment and functional benefits, under the conditions laid down

in section 6 (1). 9 (a). s) Act No. 586/1992 Coll., in the version in force until the date of

entry into force of this Act, the employer's contribution to pension

insurance with State contribution poukázaný on behalf of its employees for

the Pension Fund, up to 5% of the amount laid down the procedure for

determining the calculation basis for social workers

Security and a contribution to the State employment policy, taking into

This amount does not include the employer's contribution to pension

insurance with State contribution.



8. According to the provisions of § 23 para. 4 (b). l), § 24 para. 2 (a). (b)), section 24

paragraph. 4, section 27 para. 2, § 29 para. 1 (b). and), § 29 para. 4 and § 29 para.

10 of Act No. 586/1992 Coll., in the version in force until the date of entry into force of

of this Act, shall be treated in a contract of financial leasing of personal

vehicle of category M1, except for the car, which is used

the operator of motorized road transport or taxi operator

on the basis of the concession, and released the car kind of ambulance and the kind of funeral,

closed to the date of entry into force of this Act.



9. for the employer's contribution to pension insurance with State

the contribution included in the payroll for the calendar month of December

2007 and is remitted on account of the employee pension fund within 8 days after

Payroll this month, proceed according to section 38 h of paragraph 1. 12 of the law

No. 586/1992 Coll., in the version in force until the date of entry into force of this

the law.



10. The taxpayer referred to in section 17 of Act No. 586/1992 Coll., as amended by Act No.

259/1994 Coll. and Act No. 492/2000 Coll. that is not based in order to

business and that to 31. December 2007 will be posted in the system

a simple accounting according to the provisions in force until 31 December 2006. December 2003 and

Since 2008, will lead accounting, profit will increase by the value

stocks and securities, the value of advance payments, with the exception of advances on tangible and

intangible assets, the value of the claims, which would satisfy have been

taxable income, and at the same time shall be reduced by the amount of profit or loss

accepted advance payments, the value of the liabilities that would have been paid to reimburse the

reach, ensuring and maintaining income, recorded on 31 December. December 2007, and

per tax year 2008 or gradually during the

not more than 3 fiscal years. This taxpayer for the tax period

the year 2007 shall be deemed for the purposes of the income tax act for the taxpayer,

that does not keep accounts.



11. The taxpayer, who leads accounting, starting with the tax period may

in 1995 as an expense (cost) to achieve, reinsurance and retention

income per year, no more than 10%, and as of 1998 and not later than the end of the

the year 2007 for the tax period of not more than 20% of the outstanding part of the value

claims or purchase prices for receivables acquired through assignment, for which

the due date has come to the end of 1994, with the exception of receivables

referred to in § 24 para. 2 (a). y) points 1 and 2 of Act No. 586/1992 Coll.

in the version in force for fiscal year 1994, and starting with the tax

period of 1998 with the exception of the claims referred to in the penultimate

sentence of § 24 para. 2 (a). s) Act No. 586/1992 Coll., in the version in force for

the tax year 1998. Overall, it can be claimed as an expenditure (cost) of not more than

the remaining part of the value of the claim or the purchase price of the claim

acquired by subrogation. Similarly, you can do this even for the whole set of these

claims. This provision cannot be applied to receivables



and for partners, shareholders), the members of the cooperatives for subscribed own capital,



(b)) between the economically or in terms of personnel the United parties. Economically or

personnel the United parties, if one person involved in

directly or indirectly in the management, control or capital of another person, or

If the same legal or natural person directly or indirectly

involved in the management, control or capital of both people. Participation in the

control or capital means ownership of more than 25% of the

or share capital with voting rights; participation in the

capital or share with voting rights in the tax period shall be

as a proportion of the sum of the States on the last day of each month and the number of months

in the tax year



c) between persons of loved ones,



(d)) in respect of loans and advances to, or liability for them, and in respect of advance payments, or



(e)) under a special legal regulation.



Taxpayer, for which there has been a transition from the leadership of tax records on leadership

accounting, may in the tax period in which the leading accounting,

apply as an expenditure (cost) to achieve, ensuring and maintaining the income

under that provision, a multiple of 10% of the unpaid part of the value

of the claim or by assignment of receivables acquired the acquisition price and the number of

the years that have elapsed since the beginning of 1995 to the end of 1997, and starting with the

tax period of 1998 up to a multiple of 20% of the outstanding part of the

value of the claim or by assignment of receivables acquired acquisition prices and

the number of years that have elapsed since 1998, including the end of the year

preceding the year in which the transition occurred in the accounting system

accounting. Similarly, a taxpayer in the business progresses and

other self-employment, and upon termination of the lease. This

the provisions shall not apply to the remaining part of the value of the claim, which

was written off to the debit of the economic result.




12. for tangible property, which is the subject of a leasing agreement

with the subsequent purchase of the leased tangible property closed to the date on which the

the effectiveness of this law, until their financial lease with

subsequent purchase of the leased tangible property applies Act No. 586/1992

Coll., in the version in force until the date of entry into force of this Act.



13. The provisions of § 25 para. 1 (b). w) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, shall apply to the financial

the cost of credit and loans arising from contracts entered into after the date of acquisition

the effectiveness of this Act and on the basis of amendments, amending the above

loans or credit the amount of the interest paid or agreed upon

the effective date of this Act to contracts concluded before this

the date for the tax period or the period for which the tax return is served,

beginning in 2008 and 2009.



14. The provisions of § 25 para. 1 (b). w) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, shall apply to the financial

the cost of the credits and loans contracted to the effective date of this Act,

for the tax period or the period for which the tax return is served,

started in 2010.



15. The provisions of § 25 para. 1 (b). Zm) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, shall apply for the first time on the

financial expenses (costs) in the case of financial leasing with purchase of

of the leased tangible property arising from contracts concluded after 31 December 2006. December

2007, and on the basis of the appendices, agreed after 31 December 2006. December 2007 to the treaties

concluded before that date.



16. A reduction in the entry price of the tangible assets of the aid granted to the

the Regional Council of the cohesion region pursuant to § 29 para. 1 of law No.

586/1992 Coll., in the version in force from the date of entry into force of this Act,

for the first time applied to tangible property registered by the taxpayer in

a tax year that began in 2008.



17. personal auto of category M1, except for a car that is

used by the operator or the operator of any motorized road transport

taxi service on the basis of the concession, and released the car kind of ambulance and the kind of

the burial, which was registered as tangible property to the end of the tax

starting in 2007, are depreciated from the input prices fixed

pursuant to Act No. 586/1992 Coll., in the version in force until the date of entry into force of

This Act, until its disposal.



18. the provisions of section 38na of Act No. 586/1992 Coll., in the version in force from the date of

entry into force of this Act, for the first time applied to the taxpayer for which

There has been a significant change in the tax year that began in

2004, for conversion to commercial companies or cooperatives with the decisive day

from the 1. January 2004 and for business transfers effective from 1. January 1, 2004.



19. The provisions of § 21 para. 1 of Act No. 586/1992 Coll., as amended effective

from 1 January 2003. in January 2009, will be used for the first time for the tax period, which

began in 2009, and the provisions of § 21 para. 1 of Act No. 586/1992 Coll.

in the version in force from 1 January 1999. January 1, 2010, will be used for the first time for the tax

the period that began in 2010.



Article. XXXV. Law No. 296/2007 Sb.



Transitional provisions



1. If, before the effective date of this Act, brought in accordance with

Act No. 328/1991 Coll., on bankruptcy and settlement, as amended

regulations, and it was not until the date of entry into force of this Act has been finally

completed, the income tax related to this proceeding

the provisions of Act No. 586/1992 Coll., on income taxes, as amended

the effectiveness of this Act.



2. The interest on credits and loans arising from agreements concluded before 1 January 2002.

January 2008, not after 31 December 2006. December 2007 negotiated additions

amending the amount of the loans or credit or charged to above

interest, for the tax period or the period for which the tax is served

the award, started in 2008 and 2009 to apply the provisions of § 25 para. 1

(a). w) Act No. 586/1992 Coll., in the version in force until 31 December 2006. December 2007.

For the tax period or the period for which the tax return is served,

that began in 2010 and later, shall apply the provisions of § 25 para.

1 (b). w) Act No. 586/1992 Coll., in the version in force from 1 January. January 2008,

all financial expenses (costs) arising from any contracts, including

their additions.



Article. X Act No. 126/2008.



Transitional provisions



1. for the tax liability for the years 1993 to 2007 and the tax year to which

began in 2007, the existing legislation. The provisions of the

Act No. 586/1992 Coll., in the version in force from the date of entry into force of

This Act shall apply for the first time for the tax period, which began in the

2008, unless otherwise provided by this act otherwise.



2. the provisions of Section 23a para. 4 and 5, section 23 c of paragraph 1. 7 and 8, section 32 c 32d and the law

No. 586/1992 Coll., in the version in force from the date of entry into force of this

the Act shall apply for the first time for assets acquired, the transfer of an undertaking

or its separate parts, or moving to a permanent establishment on the

the territory of the United States after the date of entry into force of this Act.



3. the tax loss suffered by the taxpayer referred to in section 17

paragraph. 4, which does not have a permanent establishment in the territory of the Czech Republic, can be

perform for the first time for tax losses incurred in the tax year, or

the period for which the tax return is served, which has entered a contract of

accession of the Czech Republic to the European Union enters into force.



4. paragraph 35ba paragraph. 2, § 38 g of paragraph 1. 2 and § 38 h of paragraph 1. 12 of law No.

586/1992 Coll., in the version in force from the date of entry into force of this Act,

shall apply for the first time when the wages for the calendar month following the

the calendar month in which this law came into effect. During the annual

clearing of advances on tax and tax benefits, the following provisions shall apply to the

already during the tax period, which began in 2008.



Article. (II) Act No. 482/2008 Sb.



Transitional provision



The provisions of § 4 para. 1 (b). I), section 35ba paragraph. 1 (b). (b)) and § 38 paragraph 1(a).

5 (b). (c)) under this Act shall apply for the tax period of the year

2008.



Article. (II) Act No. 2/2009 Sb.



Transitional provisions



1. for the tax liability for the years 1993 to 2008, and the tax year to which

started in 2008, the existing legislation does not provide for a

This act otherwise. The provisions of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, except section 4, paragraph 4. 1

(a). w), § 19 para. 1 (b). l) and p), § 26 para. 7 (b). and section 3, §)

26 paragraph 2. 7 (b). (c)), § 35 para. 2 (a). § 35b), para. 1 (b). a) and

(b)) § 35ba para. 1 (b). (b)) § 38gb, § 38f para. 3, § 38j para. 4 and 5,

§ 38j para. 6 (a). (c)), § 38j para. 8 and § 38 l of paragraph 1. 1 (b). (c)),

for the first time apply for the tax period that began in 2009.



2. the provisions of section 4, paragraph 4. 1 (b). w), § 19 para. 1 (b). l) and p), section 26

paragraph. 7 (b). and, § 3), paragraph 26. 7 (b). (c)), § 35 para. 2 (a). and)

§ 35b para. 1 (b). a) and b), section 35ba paragraph. 1 (b). (b)) § 38gb, § 38f

paragraph. 3, § 38j para. 8 and § 38 l of paragraph 1. 1 (b). c) of Act No. 586/1992 Coll.

in the version in force from the date of entry into force of this Act, for the first time

apply for a tax year that began in 2008.



3. The provisions of § 38j para. 4, 5 and § 38j para. 6 (a). (c)) Law No.

586/1992 Coll., in the version in force from the date of entry into force of this Act,

shall apply for the first time for the tax period, which began in the year 2010.



4. The taxpayer referred to in section 17 of Act No. 586/1992 Coll., as amended by Act No.

259/1994 Coll. and Act No. 492/2000 Coll. that is not based in order to

business and that to 31. December 2008 will be posted in the system

a simple accounting according to the provisions in force until 31 December 2006. December 2003 and

Since 2009, will lead accounting, profit will increase by the value

stocks and securities, the value of advance payments, with the exception of advances on tangible and

intangible assets, the value of the claims, which would satisfy have been

taxable income, and at the same time shall be reduced by the amount of profit or loss

accepted advance payments, the value of the liabilities that would have been paid to reimburse the

reach, ensuring and maintaining income, recorded on 31 December. December 2008, and

per tax year of 2009 or gradually during the

not more than 3 fiscal years, starting with the tax period 2009. This

taxpayer for the tax year of 2008 is considered for the purposes of the Act on the

income taxes for the taxpayer, who does not keep accounts.



5. exemption of income under § 7 para. 8 of Act No. 586/1992 Coll., on

the text of this law, shall apply for the first time for earnings from dividends and other

profit shares for which payment has decided by the general meeting or other

the authority which decides on the payment of this income, after the date of entry into force of

of this Act.



6. The provisions of § 23 para. 3 (b). (c)), section 6 of Act No. 586/1992 Coll., on

the version in force from the date of entry into force of this Act, for the first time, you can use the

for the tax period or the period for which the tax return is served,

started in 2008.



7. Upon the sale of a car of category M1, except the car,

which is used by the operator of any motorized road transport or

taxi operator on the basis of the concession, and released the car kind of


ambulance and the kind of burial, which was registered as a tangible

the end of the reporting period which began in 2007, can be in the tax

the period begun in 2008 to proceed in accordance with § 23 para. 4 (b). l) and §

24 paragraph 2. 2 (a). b) of Act No. 586/1992 Coll., in the version in force until 31 December 2006.

December 2007.



8. The provisions of § 24 para. 2 (a). k) of section 3 of Act No. 586/1992 Coll., on

the version in force from the date of entry into force of this law, can be used as early as

the tax year of 2008.



9. The provisions of § 25 para. 1 (b). w) Act No. 586/1992 Coll., as amended by

effective 31 December 1998. December 2007, applies to interest on credits and loans

arising from loans and loan contracts concluded before 1 January 2002. January 2008,

with the exception of contracts for credits and loans closed by 31 December. December 2003

among the persons who for the purposes of the provisions of § 25 para. 1 (b). w) Act

No. 586/1992 Coll., in the version in force until 31 December 2006. December 2003, were not up to the end

the tax period or the period for which the tax return is served,

started in 2003, considered persons United, for the tax

period or the period for which the tax return is served, started in

2009. Similarly, can be followed even for the tax period or the period for

serving the tax return, started in 2008.



10. The provisions of § 22 para. 1 (b). g) of point 3, § 25 para. 1 (b). w), zm)

and NG) and § 25 para. 3 of Act No. 586/1992 Coll., in the version in force from the date of

entry into force of this Act, shall apply to the financial expenditure (costs)

arising from loans and loan agreements concluded after 1. January 2008 and on the

financial expenses (costs) arising on the basis of the amendments which amend

the amount of the loans or credit the amount of the interest paid or

the agreed 1. January 2008 to the treaties of credits and loans closed

1. in January 2008, for the tax period or the period for which the

given the tax return, beginning in 2009. Similarly, you can do even

for the tax period or the period for which the tax return is served,

started in 2008.



11. For the tax period or the period for which the tax is served

the award, launched in 2010 and beyond, the provisions of section 22 of the

paragraph. 1 (b). g) of point 3, § 25 para. 1 (b). w), zm) and NG) and § 25 para.

3 of Act No. 586/1992 Coll., in the version in force from the date of entry into force of

of this Act, all financial expenses (costs) resulting from any

contracts, including their additions.



12. The provisions of § 24 para. 4 the final part and § 24 para. 5 of law No.

586/1992 Coll., in the version in force from the date of entry into force of this Act,

can also be used for the tax period, which began in 2008.



13. The provisions of § 25 para. 1 (b). zo) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, shall apply to the insurance

contracts concluded after the date of entry into force of this Act.



14. The provisions of § 26 para. 2 (a). e) of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, shall apply to the

the tax period that began in 2008. For the basic herd and

draught animals registered by the end of the reporting period

began in 2007, until the time of their retirement assets

the taxpayer applies Act No. 586/1992 Coll., in the version in force until the date of

entry into force of this Act.



15. The technical evaluation of the intangible assets of the terminated, whose

a separate depreciation was started before the entry into force of this

the law, until their depreciation applies Act No. 586/1992

Coll., in the version in force until the date of entry into force of this Act.



16. The amount to be deducted from the tax base odčitatelného pursuant to § 34 paragraph 1. 9

Act No. 586/1992 Coll., in the version in force from the date of entry into force of

This Bill includes the deduction of law put forward before the end of the reporting

period of 2007.



17. The provisions of § 35 para. 1, § 35 para. 2 (a). § 35b), para. 1

(a). a) and b) of Act No. 586/1992 Coll., in the version in force from the date of acquisition

the effectiveness of this law, shall also apply to taxpayers who have been

given the promise of investment incentives under a special legal

prescription ^ 67) before the date of entry into force of this Act.



18. Income from employment and functional benefits cleared a payer or

tax for the benefit of the taxpayer in the years 2005 to 2007 and paid

the taxpayer or received after 31 December 2006. January 2008, with the inclusion in the

the tax base do not increase the premiums referred to in § 6 (1). 13 or section 38 h

paragraph. 1 (b). b) of Act No. 586/1992 Coll., on income taxes, as amended by

effective from 1 January 2005. January 2008, that at the time the settlement was tax payer

be obliged to pay. This revenue is the inclusion in the tax base do not reduce

but neither the amount of compulsory social security contributions and the State

employment policy and health insurance premiums or premiums

contributions to foreign insurance of the same type, which at the time

clearing these income taxpayer has paid or is tax payer

knocked off.



19. If before the date of entry into force of this Act, initiated by the

proceedings under Act No. 328/1991 Coll., on bankruptcy and settlement, as amended by

amended, and not to the date of entry into force of this Act

been completed, the income tax related to this

the management of the provision of section 4, paragraph 4. 1 (b). x), § 19 para. 1 (b). m), section 26

paragraph. 7 (b). and) point 3, § 26 para. 7 (b). (c)) and article 38gb of law No.

586/1992 Coll., on income taxes, as amended by the Act No. 261/2007 Coll.



Article. In Act No. 87/2009 Sb.



Transitional provisions



1. for the tax liability for the years 1993 to 2008, and the tax year to which

started in 2008, the existing legislation does not provide for a

This act otherwise. The provisions of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, with the exception of § 22 para. 1

(a). g) of point 3, § 23 para. 4 (b). (e)), § 24 para. 2 (a). ZC), § 25

paragraph. 1 (b). w) and § 25 para. 3, shall apply for the first time for the tax period

or the period in which the tax return is served, beginning in 2009.



2. The provisions of § 25 para. 1 (b). w) Act No. 586/1992 Coll., as amended by

effective 31 December 1998. December 2007, applies to interest on credits and loans

arising from loans and loan contracts concluded before 1 January 2002. January 2008,

with the exception of contracts for credits and loans closed by 31 December. December 2003

among the persons who for the purposes of the provisions of § 25 para. 1 (b). w) Act

No. 586/1992 Coll., in the version in force until 31 December 2006. December 2003, were not up to the end

the tax period or the period for which the tax return is served,

started in 2003, considered persons United, for the tax

period or the period for which the tax return is served, started in

2009. Similarly, can be followed even for the tax period or the period for

serving the tax return, started in 2008.



3. The provisions of § 23 para. 4 (b). (e)) and § 24 para. 2 (a). ZC) of law No.

586/1992 Coll., as amended by Act No. 2/2009 Coll., no longer can be used for

tax year beginning in 2008.



4. The provisions of § 22 para. 1 (b). g) of point 3, § 25 para. 1 (b). w) and §

to in article 25(2). 3 of Act No. 586/1992 Coll., in the version in force from the date of acquisition

the effectiveness of this law, shall apply to the financial expenditure (costs)

arising from loans and loan contracts concluded after 31 December 2006. December 2007

and the financial expenses (costs) arising on the basis of the amendments which the

change the amount of loans or credit the amount of the interest paid or

agreed after 31. December 2007 to contracts for credits and loans

closed 1. in January 2008, for the tax period or the period for

serving the tax return, beginning in 2009. Similarly, you can

do this even for the tax period or the period for which the tax is served

the award, started in 2008.



5. For the tax period or the period for which the tax return is served,

started in 2010 and later, shall apply the provisions of § 22 para. 1

(a). g) of point 3, § 25 para. 1 (b). w) and zm) and § 25 para. 3 of Act No.

586/1992 Coll., in the version in force from the date of entry into force of this Act,

all financial expenses (costs) arising from any contracts of loans

and loans including their additions.



6. in the case of tangible property that is the subject of a leasing agreement

with the subsequent purchase of the leased tangible property closed to the date on which the

the effectiveness of this law, until their financial lease with

subsequent purchase of the leased tangible property applies Act No. 586/1992

Coll., in the version in force until the date of entry into force of this Act.



Article. (II) Act No. 216/2009 Sb.



Transitional provisions



1. the provisions of section 3 (2). 4 (b). f) of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, shall apply for the

the tax year of 2009.



2. the provisions of § 5 para. 5, § 36 odst. 1 (b). and, § 36 odst). 7, § 38d

paragraph. 1, 4 and 5 and § 38 g of paragraph 1. 3 of Act No. 586/1992 Coll., as amended effective

from the date of entry into force of this law, can be used already during the tax

period started in 2009.



3. the provisions of section 6 (1). 9 (a). and) and § 24 para. 2 (a). j) point 3

Act No. 586/1992 Coll., in the version in force from the date of entry into force of

This law, can be used already during the tax period started in 2009.




4. The provisions of § 19 para. 1 (b). from) and § 19 para. 10 of Act No. 586/1992

Coll., in the version in force from the date of entry into force of this law, can be

use already for the tax period started in 2009.



5. the provisions of section 22(2). 1 (b). g) of section 3 of Act No. 586/1992 Coll., on

the version in force from the date of entry into force of this Act, shall apply for the first time

for the tax year beginning in 2010.



6. Upon the sale of a car of category M1, except the car,

which is used by the operator of any motorized road transport or

taxi operator on the basis of the concession, and released the car kind of

ambulance and the kind of funeral that was applied to the taxpayer the seller's personal

a car registered as tangible fixed assets by the end of the reporting period

started in 2007, and after 31 December 2006. December 2008 to proceed under section

23 para. 4 (b). l) and § 24 para. 2 (a). b) of Act No. 586/1992 Coll., on

the version in force until 31 December 2006. December 2007.



7. The provisions of § 24 para. 15 of Act No. 586/1992 Coll., as amended effective

from the date of entry into force of this Act, shall apply to assets that are

the subject of a leasing agreement with the subsequent purchase of the leased

tangible assets concluded after the date of entry into force of this Act, to 30.

in June 2010, and which in this period, the lessee in a State

fit for normal use. The provisions of § 24 para. 15 of law No.

586/1992 Coll., in the version in force from the date of entry into force of this Act,

cannot be used on amendments to contracts on financial lease

leased tangible assets closed until the date of entry into force of

of this Act.



8. The provisions of § 35 para. 2 of the Act No. 586/1992 Coll., in the version in force from

the effective date of this Act, apply for the tax for the first time

period started in 2009.



9. the provisions of paragraph 1 of section 38f. 4 for the first time apply for the tax period

in 2008.



Article. (II) Act No. 326/2009 Sb.



Transitional provisions



1. The provisions of § 24 para. 15 of Act No. 586/1992 Coll., as amended effective

from the date of entry into force of this Act, shall apply to assets that are

the subject of a leasing agreement with the subsequent purchase of the leased

tangible assets concluded after the date of entry into force of this Act, to 30.

in June 2010, and which in this period, the lessee in a State

fit for normal use. The provisions of § 24 para. 15 of law No.

586/1992 Coll., in the version in force from the date of entry into force of this Act,

cannot be used on amendments to contracts on financial lease

leased tangible assets closed until the date of entry into force of

of this Act.



2. The provisions of § 35 c of paragraph 1. 1 under this Act shall apply for the first time for the

the tax year of 2010.



Article. IV of law no 289/2009 Sb.



cancelled



Article. (III) Law No 304/2009 Sb.



Transitional provision



The provisions of § 24 para. 2 (a). ZT), § 25 para. 1 (b). ZP) and § 28 para.

6 of Act No. 586/1992 Coll., in the version in force from the date of entry into force of

This Act shall first apply for the tax period or the period for

serving the tax return that began in 2009.



Article. (III) Act No. 362/2009 Sb.



Transitional provision



For the tax liability for income tax for the tax period

preceding the effective date of this Act, and for the tax

period, which began in 2009, as well as the rights and obligations with

related, shall apply the existing legislation.



Article. (II) Act No. 346/2010 Sb.



Transitional provisions



1. for the tax liability for the years 1993 through 2010 and the tax year to which

started in 2010, the current legislation does not provide for a

This act otherwise. The provisions of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, shall apply for the first time for the

the tax period which began in the year 2011.



2. exemption pursuant to § 4 paragraph 2. 1 (b). e) or section 19 para. 1 (b). (d))

Act No. 586/1992 Coll., in the version in force until the date of entry into force of this

the law, last used during the tax period, which began in

2010.



3. the provisions of article 15, paragraph 2. 1 and section 20 (2). 8 and 12 of Act No. 586/1992 Coll.

in the version in force from the date of entry into force of this law, you can use already

for the tax year beginning in 2010.



4. The provisions of § 23 para. 2 (a). a) of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, apply for the first time

the tax period or the period for which the tax return is served by

started in 2010.



5. The provisions of § 23 para. 3 (b). and) of section 3 of Act No. 586/1992 Coll., on

the version in force from the date of entry into force of this Act, shall not apply to

the amounts claimed as an expenditure (cost) in tax periods or

periods for which a tax return is served, for which he cannot be on the date of

the effectiveness of this law by reason of the expiry of a tax.



6. The provisions of § 24 para. 4 (b). a) of Act No. 586/1992 Coll., as amended by

effective until the date of entry into force of this Act, shall apply to tangible

property that is the subject of a leasing agreement with subsequent

leased tangible assets closed by 31 December 2006. December

2010 and which is a lessee in a condition fit for typical use

not later than 31 December 2006. December 2010.



7. The provisions of § 24 para. 4 (b). a) of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, shall apply to tangible

assets that are



and a financial contract) rent with subsequent purchase of the leased

tangible assets closed until 31 December 2006. December 2010 and is the lessee

in a condition fit for normal use after 31 December 2006. December 2010



(b) the lessee) in a condition fit for normal use until 31 December 2006.

December 2010 and is the subject of a leasing agreement with subsequent

leased tangible assets concluded after 31 December 2006. December 2010.



8. The provisions of § 25 para. 1 (b). of) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this law, can be used for the first time on the

the Treaty of the cession of a leasing contract with subsequent purchase

of the leased tangible assets concluded after 31 December 2006. December 2010.



9. for tangible property referred to in section 30b of the Act No. 586/1992 Coll., on

the version in force from the date of entry into force of this law, which has been

depreciation before that date, shall be fixed as a proportion of depreciation

input prices, reduced by the total amount of depreciation set out from this

assets by the end of the reporting period which began in the year 2010 and the remaining

depreciation period in months, starting with the tax period that began

in 2011. While the remaining depreciation period in months shall be determined

as the difference between the 240 months ago and the number of calendar months

have elapsed after a month in which it was registered, this tangible assets to the

the end of the reporting period which began in the year 2010.



10. for tangible property referred to in section 30b of the Act No. 586/1992 Coll., on

the version in force from the date of entry into force of this law, which has been

depreciation before that date, it changes the way depreciation on

the method referred to in section 30b of the Act No. 586/1992 Coll., in the version in force from the date of

entry into force of this law, starting with the tax period, which

began in the year 2011.



11. paragraph 38d paragraph. 10 and § 38j para. 4 Act No. 586/1992 Coll.

in the version in force from the date of entry into force of this Act shall apply

for the first time for the submission of statement of income tax withheld in accordance with

Special rates and the tax bill from the income of the dependent

activities and of the emoluments withheld in the form of advances for

calendar year 2010.



12. If additional chamfer or repayments on taxpayers

tax on income from employment and functional benefits

levied by deduction by way of advances or in tax advantages for the tax

period of 2009 or the previous tax period, the procedure of the payer

tax under section 38i Act No. 586/1992 Coll., in the version in force until the date of the acquisition of

the effectiveness of this Act.



13. For tax year 2009 and prior tax period

You cannot submit additional billing according to the tax code.



14. when the ex officio tax payers of income tax

individuals from employment and from the emoluments payable

the collision in the form of advances or payers of income tax withheld in accordance with

Special rates for tax year 2009 and the preceding shall apply

section 69 of Act No. 337/1992 Coll., in the version in force until 31 December 2006. December 2010.



15. The provisions of § 24 para. 2 (a). increase) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this law, can be used for the first time

the tax period that began in 2010.



Article. XIII of law No. 188/2011 Sb.



Transitional provisions



1. the provisions of section 17 para. 1 and 3, § 20 para. 3, § 21, art. 2 (a). b), §

38fa paragraph 1. 1 (b). and, § 3), paragraph 38. 5, § 38n para. 1 and § 38o

Act No. 586/1992 Coll., in the version in force from the date of entry into force of

This Act shall apply for the first time for the tax period, which began in the

2011.



2. the difference by which the expenses (costs) prepared pursuant to Act No. 586/1992

Coll., in the version in force until the date of entry into force of this law, in excess of the

income adjusted pursuant to Act No. 586/1992 Coll., in the version in force until the date of


entry into force of this Act, and that has not reduced the tax base

mutual fund before the end of the reporting period, which began in

2010, you can reduce the tax base of the mutual fund for a maximum in 5 tax

periods following immediately after the tax year for which it was

This difference is recorded, as in the application of assessed tax

losses.



3. the provisions of paragraph 38fa paragraph. 1 (b). and) of section 3 of Act No. 586/1992 Coll., on

the version in force from the date of entry into force of this Act, shall apply for the first time

for the tax period, which began in the year 2011.



Article. (IV) Act No. 370/2011 Sb.



Transitional provision



The provisions of § 35 c of paragraph 1. 1 and 3 and § 35d para. 4 Act No. 586/1992 Coll., on

the version in force from the date of entry into force of this Act, shall apply for the first time

for the tax period of a calendar year 2012.



Article. (II) Act No. 458/2011 Sb.



Transitional provisions



1. for the tax liability for the years 1993 to 2014 and the tax year to which

began in the year 2014, apply existing legislation, unless the

This act otherwise.



2. exemption of income from the sale of securities acquired before the date of

entry into force of this Act shall proceed according to the section 4, paragraph 4. 1 (b). w)

Act No. 586/1992 Coll., in the version in force before the date of entry into force of

of this Act.



3. the cancelled



4. cancelled



5. the provisions of section 6 (1). 13 of Act No. 586/1992 Coll., in the version in force from

the effective date of this Act, shall also apply to income from

employment and functional benefits to be included in the taxable amount in accordance with § 5

paragraph. 4 Act No. 586/1992 Coll., cleared a VAT payer prior to the date of acquisition

the effectiveness of this Act and the taxpayer paid after 31 December 2006. January 2015.



6. The tangible property registered by the taxpayer before the date of the acquisition of

the effectiveness of the article. VII of this Act and used before that date to

achieving income from the operation of lotteries and other similar games

exempt pursuant to section 19 para. 1 (b). g) Act No. 586/1992

Coll., in the version in force before the date of entry into force of article. (VII) of this

of the Act, from the date of entry into force of article. VII of this law as

It would have been before that date from the registration of the company without interruption and

depreciations have been set at a maximum of. In the tax year that

began before the date of entry into force of article. VII of this Act, may be used as

expenditure (cost) to apply only a proportion of depreciation that corresponds to the

part of the reporting period from the date of entry into force of article. (VII) of this

the law.



7. The drainage of part of the proceeds of lotteries and other similar games according to law

No. 202/1990 Coll., in the version in force before the date of entry into force of article. (VII)

This Act, as the income of the taxpayers who are not constituted

or have been formed for the purpose of business, § 19 para. 1 (b). ch)

Act No. 586/1992 Coll., in the version in force before the date of entry into force of

article. VII of this Act.



8. The provisions of § 24 para. 4 (b). a) of Act No. 586/1992 Coll., as amended by

effective before the date of entry into force of this Act, shall apply to tangible

property that is the subject of a leasing agreement with subsequent

leased tangible assets closed by 31 December 2006. December

2014 and that is, no later than that date, the lessee in a State

fit for normal use.



9. cancelled



10. For interest income on mortgage bonds issued by the

the end of the year 2007 shall apply the provisions of § 36 odst. 4 Act No. 586/1992

Coll., in the version in force before the date of entry into force of this Act.



Article. (IV) Act No. 192/2009 Sb.



Transitional provisions



1. the provisions of section 35a and 35b of Act No. 586/1992 Coll., in the version in force from

the effective date of this Act, applies to the taxpayer for the first time,

that was the promise of investment incentives granted in proceedings under the Act

No 72/2000 Coll., in the version in force from the date of entry into force of this

the law.



2. for interest income from bonds issued prior to the date of acquisition

the effectiveness of the article. (III) section 6 of this Act, shall apply the provisions of § 36 odst.

3 of Act No. 586/1992 Coll., in the version in force before the date of entry into force of

article. (III) section 6 of this Act.



3. To between 1. January 2012 to the day preceding the date of

entry into force of this law, the obligation to file a tax return under section

38 para. 2 (a). e) or (f)) of Act No. 586/1992 Coll., as amended effective

before the date of entry into force of this Act, a tax return

not later than three months from the date of entry into force of this Act.



Article. (II) Act No. 500/2012 Sb.



Transitional provisions



1. for the tax liability for income taxes in the tax year prior to the date

entry into force of this law, as well as the rights and obligations with

related, the Act No. 586/1992 Coll., in the version in force prior to the

the effective date of this Act.



2. The provisions of § 38ha of Act No. 586/1992 Coll., in the version in force from the date of

entry into force of this Act, shall not apply when the payroll for

calendar month before the date of entry into force of this Act.



Article. IV of Act No. 44/Sb.



Transitional provision



The provisions of § 15 para. 1 of Act No. 586/1992 Coll., in the version in force from

the effective date of this Act, apply for the tax for the first time

period calendar year 2013.



Article. (II) Act No. 80/Sb.



Transitional provision



For the obligation to taxpayers resulting from the tax on the income for the tax

the period beginning on 1 January 2000. 1.2013, or a part thereof before the date of the acquisition of

the effectiveness of this law, as well as the rights and obligations with

related, the Act No. 586/1992 Coll., on income tax, in the

the text of this law.



Article. (II) legal measures no 344/Sb.



Transitional provisions



1. for the tax liability for income taxes in the tax year prior to the date

entry into force of the legal measures the Senate and for the tax

the period that began before the date of entry into force of this legal

the Senate measure, as well as the rights and obligations relating thereto,

It's the Act No. 586/1992 Coll., in the version in force prior to the date of acquisition

the effectiveness of this legal measure in the Senate.



2. unless otherwise specified, relate to the facts, conditions, relationships,

bodies, subjects, the rights and obligations of private law under the legislation

regulations effective before the date of entry into force of the legal measures

The Senate, after the date of entry into force of the legal measures the Senate the same

the provisions of Act No. 586/1992 Coll., in the version in force from the date of acquisition

the effectiveness of legal measures in the Senate, as a fact,

conditions, relationships, entities, objects, rights and obligations of private law

According to the law effective from the date of entry into force of this

the legal measures of the Chamber, which they are, by their nature and purpose

the nearest.



3. Free of charge revenue from the acquisition of ownership on the basis of the conversion

referred to in paragraph 3 of the law governing transfers of ownership

the rights to the units of some housing cooperatives and with him according to the law

governing the ownership of United having transfers and transitions

shall be exempt from tax on the income of natural persons.



4. the provisions of section 4, paragraph 4. 1 (b). r) section 4 of Act No. 586/1992 Coll., on

the version in force from the date of entry into force of the legal measures

Senate, shall not apply in the case of an increase in the share of the business corporation, to

which occurred before the date of entry into force of the legal measures

The Senate.



5. The exemption of income from the sale of securities acquired before the date of

effective date of this statutory measure the Senate will proceed in accordance with §

4 (4). 1 (b). w) Act No. 586/1992 Coll., in the version in force before the date of

entry into force of this legal measure in the Senate.



6. Exemption under section 4 (4). 1 (b). per) shall apply as amended by law No.

586/1992 Coll., in the version in force before the date of entry into force of this

the legal measures of the Chamber, if the right to convert the drive to the

ownership arose before the date of entry into force of the Act on the transfer of

units of some housing cooperatives on the basis of timely filed challenges

transferring the housing cooperative, which was founded before 1 May 2004. January

1992, or the housing cooperative, which is the legal successor of this

cooperatives under the law governing ownership of apartments or from a decision of the

the transferring of the cooperative, in cases where this has not been a challenge in a timely manner.



7. for exemption of income from supplement to call for shares acquired before the

the effective date of this statutory measure the Senate proceed

pursuant to section 4, paragraph 4. 1 (b). zh) Act No. 586/1992 Coll., as amended effective

before the date of entry into force of this legal measure in the Senate.



8. for the tax period, the years 2013 to 2015 shall not apply the provisions of § 4

paragraph. 3 of Act No. 586/1992 Coll., as amended.



9. Article 10, paragraph 1. 5 and § 24 para. 2 (a). ch) and u) Law No.

586/1992 Coll., in the version in force before the date of entry into force of this

the legal measures of the Chamber, for the real estate transfer tax also apply

for the tax period commenced after the effective date of this legal

the measures in the Senate.



10. The provisions of § 24 para. 2 (a). ch) Act No. 586/1992 Coll., as amended by

effective before the date of entry into force of the legal measures of the Chamber,


for the real estate tax on the taxable period prior to the date of acquisition

the effectiveness of legal measures apply to the Senate for tax

period commenced after the date of entry into force of the legal measures

The Senate.



11. Expenditure on the reach, ensuring and maintaining income pursuant to section 24 of the Act

No. 586/1992 Coll., in the version in force from the date of entry into force of this

the legal measures of the Senate, there is no inheritance tax and gift tax to be paid by

the taxpayer from the date of entry into force of this legal measure in the Senate.



12. expenditure in the form of inheritance tax, gift tax and tax similar to those

taxes prior to the effective date of this statutory measure the Senate is

It's the Act No. 586/1992 Coll., in the version in force prior to the date of acquisition

the effectiveness of this legal measure in the Senate.



13. for receivables acquired free of charge, which was prior to the date of acquisition

the effectiveness of this legal measure the Senate is subject to tax donation,

in its referral process according to § 24 para. 2 (a). with) Law No.

586/1992 Coll., in the version in force before the date of entry into force of this

legal measures in the Senate.



14. The provisions of § 24 para. 2 (a). s) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this legal action, the Senate

It's the first time for claims arising after the date of entry into force of this

legal measures in the Senate. For claims arising before the date of the acquisition of

the effectiveness of legal measures the Senate shall apply the provisions of § 24

paragraph. 2 (a). s) Act No. 586/1992 Coll., in the version in force before the date of

entry into force of this legal measure in the Senate.



15. in the case of property acquired by inheriting before effective date of this

legal measures the Senate proceed pursuant to Act No. 586/1992 Coll., on

the version in force before the date of entry into force of the legal measures

The Senate.



16. in the case of tangible assets, whose acquisition was subject to tax return

the donation and was at the time of acquisition are exempted from gift tax applies

Act No. 586/1992 Coll., on income tax, in the version in force before the date of

entry into force of this legal measure in the Senate. Similarly

for tangible assets acquired after the effective date of this

the legal measures of the Chamber, and that in the event that the assets of the depositor

before inserting it acquired free of charge and without remuneration, this acquisition was in

time of the acquisition from the gift tax exemption.



17. The tangible property registered for a mutual fund before the date of the acquisition of

the effectiveness of legal measures the Senate with effect from the effective date of

This legal measure the Senate looks like it was before that date from the

the time of registration of the company without interruption and depreciation have been

set a maximum amount of.



18. paragraph 34 g of paragraph 1. 1 (b). a) and b) of Act No. 586/1992 Coll., on

the version in force from the date of entry into force of the legal measures

Senate, shall not apply to property acquired before the date of entry into force of

This legal measure in the Senate.



19. paragraph 34 g of paragraph 1. 1 (b). (c)), and (d)) of Act No. 586/1992 Coll., on

the version in force from the date of entry into force of the legal measures

Senate, shall not apply to property that is the subject of the agreement on the financial

leasing, concluded before the date of application of this legal

the measures in the Senate.



20. paragraph 38 MB (a). b) of Act No. 586/1992 Coll., on income-tax

revenue, in the version in force from the date of entry into force of this legal

the Senate measure, does not apply to condominiums,

If you fail to comply with a condition for the reduction of the tax base under the provisions of section 20

paragraph. 7 of Act No. 586/1992 Coll., on income tax, in the version prior to the date

entry into force of this legal measure in the Senate.



21. For the tax liability for inheritance tax, gift tax, and taxes on

the transfer of real estate, as well as the rights and obligations relating thereto,

incurred before the date of entry into force of the legal measures of the Chamber,

applies Act No. 357/1992 Coll., in the version in force prior to the date of acquisition

the effectiveness of this legal measure in the Senate.



section 31 of Act No. 247/2014 Sb.



Transitional provision



If the effectiveness of this act occurs during the reporting period,

It is for the calculation of discounts for the placement of a child for this tax

the period of expenditure for placement of a child for this tax period.



Article. (II) Act No. 267/2014 Sb.



Transitional provisions



1. for the tax liability for income taxes in the tax year prior to the date

entry into force of this Act and for the tax period that began

before the date of entry into force of this law, as well as the rights and obligations with

related, the Act No. 586/1992 Coll., as amended effective

before the date of entry into force of this Act.



2. for tax year year 2015 shall not apply the first part of article II, section

8 the legal measures the Senate no 344/Sb.



3. the provisions of section 4, paragraph 4. 1 (b). r) the introductory part of the provisions of law No.

586/1992 Coll., in the version in force from the date of entry into force of this Act,

as for the nepřerušení period 5 years between the acquisition and the corrupt transfer

share in the business Corporation for the same taxpayer in case of breakdown

in connection with its share of corrupt transfer, if the distribution of

maintain the total amount of shares, can be used for tax year year

2014.



4. the provisions of section 4, paragraph 4. 1 (b). u) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this law, can be used for

the tax year of 2014.



5. the provisions of Section 4a, 6, 15, 17b, 19, 19b, 20, 22, 24, 35ba, and § 35 c

Act No. 586/1992 Coll., in the version in force from the date of entry into force of

This law, in the section relating to the same tax treatment in the

relation to Liechtenstein as to other States making up the European

economic area shall apply from the day on which it begins to carry out

agreement with the Principality of Liechtenstein on the avoidance of double taxation.



6. the provisions of Section 4a (e). (e)) and § 19b paragraph 2. 1 (b). (c)), and (e)) Law No.

586/1992 Coll., in the version in force from the date of entry into force of this Act,

It can be used for the tax year beginning in 2014.



7. the provisions of section 6 (1). 9 (a). p) point 3, § 8 para. 7 and § 15 para. 6

Act No. 586/1992 Coll., in the version in force from the date of entry into force of

This Act shall apply in the event that the date of entry into force of this

the law will pay the income from the insurance contract or to early

termination of the insurance contract.



8. for the private life insurance insurance contracts entered into before the

the effective date of this Act shall, in the case of payment of the

the income from the insurance contract or to the premature termination of the insurance contract

from the date of entry into force of this Act, the procedure for contributions

employers included in the fiscal period before the date of the acquisition of

the effectiveness of this Act pursuant to section 6 (1). 9 (a). p) section 3 of the Act on

income tax, in the version in force before the date of entry into force of this

the law.



9. for the private life insurance insurance contracts entered into before the

the effective date of this Act shall, in the case of contributions

the employer granted before the date of entry into force of this Act

advances pursuant to section 8 (2). 7 of the law on income tax, in the version in force

before the date of entry into force of this Act.



10. for the private life insurance insurance contracts entered into before the

the effective date of this Act shall, in the case of payment of the

the income from the insurance contract or to the premature termination of the insurance contract

from the date of entry into force of this law, the taxable part of the base

taxes applied for the tax period before the date of entry into force of this

the law and applied within a period of 10 years from the payment of income or their

the contract for the application of the non-taxable portion of the tax base shall proceed pursuant to section

15 paragraph 1. 6 of the Act on income tax, in the version in force prior to the date of acquisition

the effectiveness of this Act.



11. In the tax year of 2015, it is considered that the conditions of

the provisions of § 6 (1). 9 (a). p) section 3, and article 15, paragraph 2. 6 of law No.

586/1992 Coll., in the version in force from the date of entry into force of this Act,

they met after the date of entry into force of this Act, if, before the 1.

April 2015 private life insurance contract will be adjusted

to meet the conditions referred to in article 6 (1). 9 (a). p) section 3 and section

15 paragraph 1. 6 of Act No. 586/1992 Coll., in the version in force from the date of acquisition

the effectiveness of this Act.



12. the provisions of section 7 (2). 1 (b). c) of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this law, can be used for

the tax year of 2014.



13. the provisions of section 10, paragraph 1. 6 of Act No. 586/1992 Coll., as amended effective

from the date of entry into force of this law, can be used for tax

the year 2014.



14. the provisions of article 15, paragraph 2. 5 (b). c) of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this law, can be used for

the tax year of 2014.



15. paragraph 16a para. 3 of Act No. 586/1992 Coll., as amended effective

from the date of entry into force of this law, can be used for tax

the year 2014.



16. The provisions of § 18 para. 2 regarding the cancellation of the removal of the income

the Trust Fund of the earmarking of the assets to the Trust Fund or from the


the increase in the assets of the trust fund agreement for the acquisition or

the death of the subject of income tax of legal persons, § and § 30 paragraph AWACS. 10

Act No. 586/1992 Coll., in the version in force from the date of entry into force of

This law, can be used for the tax period has already started in

2014.



17. the provisions of paragraph § 18a. 5 (b). (c)) and section 20 (2). 7 of Act No. 586/1992

Coll., in the version in force from the date of entry into force of this law, can be

use for the taxable period beginning in 2014. The use of the

the taxpayer procedure under this provision, it is for the tax

period beginning in 2014, the provisions of § 24 para. 2 (a). ZT) and section 34

paragraph. 3 of Act No. 586/1992 Coll., in the version in force from the date of acquisition

the effectiveness of this Act.



18. The provisions of § 19 para. 1 (b). ZC), in the version in force from the date of acquisition

the effectiveness of this law, can be used for the tax year beginning in

2014.



19. The provisions of § 19 para. 1 (b). ZF) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this law, can be used for

tax year beginning in 2014.



20. paragraph 19b paragraph 2. 2 (a). (b)) point 1 of the Act No. 586/1992 Coll., on

the version in force from the date of entry into force of this law, you can use already

for the tax year beginning in 2014.



21. in respect of the taxpayer and the taxpayer providing health services referred

in § 17a. 2 (a). b), c), (d)) and e) of Act No. 586/1992 Coll., as amended by

effective from 1 January 2005. 1 January 2014, the condition is a reduction in the taxable amount pursuant to section 20

paragraph. 7 of Act No. 586/1992 Coll., in the version in force before 1 January 2005. January 2014,

of the use of the funds raised in this way achieved savings of

tax to cover the costs (expenses) associated with the activities,

from which the revenues are not subject to taxation, be deemed to be

If they use those funds to cover the costs (expenses) related to the

the activities of the mission by the end of the reporting

starting in 2014.



22. Charitable contributors, which are subject to tax all

income due to change in legal form, the condition is a reduction in the tax base

under section 20 (2). 7 of Act No. 586/1992 Coll., consisting in the use of

the funds raised in this way achieved savings tax to cover

costs (expenses) associated with the activities, all of which earned revenue

are not subject to tax, considered to be fulfilled if it uses these

resources to cover the costs (expenses) related to the activities of their

the basic mission of the tax by the end of the next

the period after the tax year in which there was a change of legal form. It

does not apply in case of change of the legal form of the social cooperative.



23. the provisions of the financial leasing Act No. 586/1992 Coll., as amended by

effective before the date of entry into force of this Act, shall apply to the

the contract of financial leasing, which was the subject of financial leasing

the user is left in a condition fit for normal use before the date of

entry into force of this Act.



24. the provisions of the financial leasing Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this Act, may apply to the contract of

financial leasing, which was the subject of financial leasing to the user

left in a condition fit for normal use from 1. January 2014

until 31 December 2006. December 2014.



25. the tax losses for cooperatives under section 23a para. 5 (b). (b)) and §

23 c of paragraph 1. 8 (a). b) of Act No. 586/1992 Coll., in the version in force from the date of

entry into force of this law, can be performed for the first time on tax losses

assessed for the tax year beginning in 2015.



26. For claims falling due before the effective date of this Act shall be

It shall apply the provisions of § 23 para. 3 (b). section 12 of the Act) No. 586/1992

Coll., in the version in force before the date of entry into force of this Act.



27. The provisions of § 23 para. 3 (b). point 18) Act No. 586/1992 Coll., on

the version in force from the date of entry into force of this law, you can use already

for the tax year beginning in 2014.



28. The provisions of § 23 para. 3 (b). c) section 9 of Act No. 586/1992 Coll., on

the version in force from the date of entry into force of this law, you can use already

for the tax year beginning in 2014.



29. the Pension Fund company may have begun in the tax year in

2014, apply the provisions of § 23 para. 4 (b). a) of Act No. 586/1992

Coll., in the version in force until 31 December 2006. December 2013.



30. The provisions of § 23 para. 6 (a). b) of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this law, can be used for

tax year beginning in 2014.



31. The provisions of § 24 para. 2 (a). k) points 1 and 4 of Act No. 586/1992 Coll.

in the version in force from the date of entry into force of this law, you can use already

for the tax year beginning in 2014.



32. The provisions of § 24 para. 2 (a). t) section 5 of Act No. 586/1992 Coll., on

the version in force from the date of entry into force of this law, you can use already

for the tax year beginning in 2014.



33. The provisions of § 24 para. 2 (a). u) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this law, can be used for

tax year beginning in 2014.



34. The provisions of § 24 para. 2 (a). s) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this law, can be used for

tax year beginning in 2014.



35. The provisions of § 24 para. 2 (a). increase) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this law, can be used for

tax year beginning in 2014.



36. The provisions of § 24 para. 2 (a). ZX) Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this law, can be used for

tax year beginning in 2014.



37. The provisions of § 25 para. 1 (b). I) of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this law, can be used for

tax year beginning in 2014.



38. The provisions of § 25 para. 1 (b). ZP) and § 25 para. 1 (b). zq) Act

No. 586/1992 Coll., in the version in force from the date of entry into force of this

the law can also be used for the tax year beginning in 2014.



39. paragraph 27 (b). j) Act No. 586/1992 Coll., as amended effective

from the date of entry into force of this law, can be used for tangible assets

acquired after 1. January 2014.



40. The provisions of § 28 para. 3 of Act No. 586/1992 Coll., as amended effective

from the date of entry into force of this law, can be used for tax

period beginning in 2014.



41. The provisions of § 29 para. 1 the final part of the provisions of law No.

586/1992 Coll., in the version in force from the date of entry into force of the legal

the measure the Senate no 344/2013 Coll., or in the version in force from the date of acquisition

the effectiveness of this law, shall apply only to the special gifts of the acquisition

tangible assets or its technical assessment provided by 1. January

2014.



42. The provisions of § 29 para. 1 the final part of the provisions of law No.

586/1992 Coll., in the version in force from the date of entry into force of this Act,

You can also apply for the tax year beginning in 2014.



43. The provisions of § 29 para. 10 of Act No. 586/1992 Coll., as amended effective

from the date of entry into force of this law, can be used for tax

the year 2014.



44. the provisions of paragraph 1 of section 34f. 6 and section 34 g of paragraph 1. 4 (b). a) of law No.

586/1992 Coll., in the version in force from the date of entry into force of this Act,

You can also apply for the tax year beginning in 2014.



45. The provisions of § 35 c of paragraph 1. 6 of Act No. 586/1992 Coll., as amended effective

from the date of entry into force of this law, can be used for tax

the year 2014.



46. According to the provisions of § 35d para. 8 and § 38ch para. 4 and 5 of law No.

586/1992 Coll., in the version in force from the date of entry into force of this Act,

for the first time is moving during the annual clearing of advances for the tax period

the year 2014.



47. The provisions of § 36 odst. 2 (a). I) of Act No. 586/1992 Coll., as amended by

effective from the date of entry into force of this law, can be used for

tax year beginning in 2014.



48. paragraph 38 g of paragraph 1. 4 Act No. 586/1992 Coll., as amended effective

from the date of entry into force of this law, can be used for tax

the year 2014.



49. When using depreciation groups of tangible and intangible assets by

Annex No. 1 to Act No. 586/1992 Coll., in the version in force from the date of acquisition

the effectiveness of this law, the taxpayer may change the depreciation group already

of depreciable assets in the tax year starting in 2014.

A similar option has the taxpayer even when you change the rate or coefficient.

If the referred to by changing the period of depreciation of tangible assets, the period of

financial leasing under contracts negotiated before the effective date of change time

depreciation does not change.



Article. (IV) Act No. 84/2015 Sb.



Transitional provision



For the promise of investment incentives provided by law No.

72/2000 Coll., on investment incentives, initiated before the date of the acquisition of

the effectiveness of this law shall apply Act No. 586/1992 Coll., as amended by

effective before the date of entry into force of this Act, with the exception of

the provisions of § 35 para. 2 (a). a), c) and (d)), § 35 para. 6, 7, 8 and 9, §

35B para. 6 and 7 and § 38r para. 1, for which the Act No. 586/1992


Coll., in the version in force from the date of entry into force of this Act.



Article. (III) Act No. 127/2015 Sb.



Transitional provision



For the tax period, begun the day preceding that acquisition of

the effectiveness of this law shall apply Act No. 586/1992 Coll., as amended by

effective before the date of entry into force of this Act.



Article. (IV) Act No. 221/2015 Sb.



paid



1) Act No. 92/1991 Coll., on conditions for the transfer of property to the State on the other

persons, as amended.



1A) Act No. 151/1997 Coll., on the valuation of assets and amending certain

laws (law on the valuation of assets).



1 c) article 37 paragraph 2. 1, and articles 39 and 41 of the Convention on the protection of human rights and

fundamental freedoms, published under no. 209/1992 Coll., as amended by the Protocol

No. 11 to the Convention for the protection of human rights and fundamental freedoms,

published under no. 244/1998 Coll.



2) Eg. Law No. 403/1990 Coll. on the mitigation of certain

property-related injustices, as amended, law No. 119/1990 Coll.

on judicial rehabilitation as amended, law No. 87/1991

Coll. on out-of-court rehabilitation, as amended, the law

No. 229/1991 regulating ownership of land and other

agricultural property, as amended, law No 42/1992

Coll., on the adjustment of property relations and the settlement of property claims in

cooperatives, as amended.



2A) for example. Decree of the Ministry of education, youth and sports of the CR No.

365/1990 Coll., on providing scholarships to universities in the scope of

The Ministry of education, youth and sports of the Czech Republic

(scholarship), an Ordinance of the Ministry of education, youth and

Sports no 400/1991 Coll., on the material and financial security

foreigners studying in schools under the jurisdiction of the Ministry of education,

Youth and sports of the Czech Republic, Decree of the Ministry of education,

Youth and sports of the CZECH REPUBLIC No. 67/1991 Coll., on providing scholarships

students for postgraduate study.



2 c) for example, the Government order No. 622/2004 Coll., on the granting of a supplement to the

income to alleviate some of the grievances caused by the Communist regime in the

the social, Act No. 357/2005 Coll., on the evaluation of the participants of the national

the struggle for the formation of and the liberation of Czechoslovakia and some survivors after

them, on the special contribution to the annuity certain persons, one-time

the amount of money some of the participants in the national struggle for liberation in

from 1939 to 1945 and on amendment to certain laws.



3) Act No. 221/1999 Coll., on professional soldiers, as amended by Act No.

155/2000 Coll., Act No. 134/2002 Coll. and Act No. 254/2002 Coll.



Act No. 361/2003 Coll., on the service relationship of members of security staff

choirs.



3A) Act No. 220/1999 Coll., on the progress of the base or replacement services, and

military exercises and on certain legal conditions of soldiers in reserve, in

amended by Act No. 128/2002 Sb.



4A) Act No. 96/1993 Coll., on building savings and State aid

building savings and Act No. 586/1992 Coll., on income-tax

income, as amended by Act No. 35/1993.



4 c), for example, Act No. 13/1997 Coll. on road traffic, as amended by

amended.



4 h) Act No. 198/2002 Coll., on volunteer service and amending certain

laws (the law on volunteer service), as amended by Act No 435/2004 Coll.



4i) Law No 162/2003 Coll., on conditions for the operation of zoos

and amending certain laws (law on zoological gardens).



4J) Act No. 108/2006 Coll., on social services.



4 k) section 83 of the Act on social services.



4 m) section 11 of Act No. 108/2006 Coll., on social services.



5) for example, part seven of the third head of the labour code.



5B) Act No. 262/2006 SB., labour code.



5 c) § 189 para. 1 (b). (c)) or para. 2 of the labour code.



6a) Decree No. 114/2002 Coll. on the Fund for cultural and social needs,

as amended by Decree No 510/2002 Coll.



6B) § 139 of the Act No. 361/2003 Coll.



6 c) section 66 paragraph 1. 2 Act No. 361/2003 Coll.



6 d) § 7 para. 2 of the Decree of the Federal Ministry of labour and social

things no. 19/1991 Coll., on the application and the material security

workers in the mining industry in the long term unfit for the work.



for example, section 11, 6E) para. 3 of Act No. 143/1992 Coll., on salary and remuneration for

stand-by duty in budgetary and certain other organizations and

bodies, as amended, section 119 of the Act No. 361/2003 Coll.

the staff members of security forces, as amended

regulations.



6 g), for example, Act No. 237/1995 Coll., on salary and other terms of

associated with the performance of the functions of the representatives of State power and some

State authorities and judges, as amended, law No.

201/1997 Coll., on salary and some other elements of the State

representatives and amending and supplementing Act No. 143/1992 Coll., on salary and remuneration

for stand-by duty in budgetary and certain other organizations

and bodies, as subsequently amended.



7) § 2e of law No 249/1997 Coll., on agriculture, as amended by Act No.

85/2004 Sb.



9A) Act No. 42/1994 Coll. on supplementary pension insurance with State

contribution and on changes of some acts related to its introduction.



9 d) Act No. 235/2004 Coll., on value added tax, as amended by

amended.



12) Act No. 202/1990 Coll. on lotteries and other similar games.



12A), for example, Government Regulation No. 5/2003 Coll. on the awards in the field of

culture, awarded by the Ministry of culture, as amended by Decree-Law No.

98/2006 Coll., Act No. 131/2002 Coll., on research and development support from the

public funds and amending certain related laws (the law on the

research and development support), as amended.



13) Act No. 42/1992 Coll., as amended.



14 d) sections 12 to 15 of Act No 117/1995 Sb.



14E) Law No 117/2001 Coll. on public collections and amending certain

laws (law on public collections).



15B) § 33a of the Act No. 229/1991 Coll., as amended.



17E) Act No. 553/1991 Coll., on the Czech General health insurance company

Republic, as amended.



Act No. 280/1992 Coll., on departmental, industry, corporate, and other

health insurance companies, as amended.



19) Eg. Act No. 389/1991 Coll., on the State Fund of the

the environment of the Czech Republic.



19a) Law No. 182/2006 Coll., on bankruptcy and the ways of its solution

(insolvency law), as amended.



19E) § 26 para. 8 of law No. 18/1997 Coll. on peaceful uses of nuclear

energy and ionizing radiation (the Atomic Act), and amending and supplementing

Some laws.



20) Act No. 563/1991 Coll., on accounting, as amended.



20 d) § 657 et seq. of the civil code.



20 h) sections 6 to 9 of the Decree No. 500/2002 Coll., which implements certain

the provisions of Act No. 563/1991 Coll., on accounting, as amended

regulations for the business units that are entrepreneurs in relation

double-entry accounting system.



20i) Decree No. 500/2002 Coll., which implements certain provisions of

Act No. 563/1991 Coll., on accounting, as amended, for

the business units are entrepreneurs in relation to the system

double-entry accounting.



Decree No 501/2002 Coll., which implements certain provisions of the Act

No. 563/1991 Coll., on accounting, as amended, for the accounting

units which are banks and other financial institutions.



Decree No 501/2002 Coll., which implements certain provisions of the Act

No. 563/1991 Coll., on accounting, as amended, for the accounting

units which are insurance companies.



21) Law No. 589/1992 Coll., on social security and

contribution to the State employment policy, as amended

regulations.



Act No. 586/1992 Coll., on premiums for general health

insurance, as amended.



21a) § 18 para. 2, § 21, 22 and 29 of Act No. 187/2006 Sb.



section 5b of the paragraph. 4 of Act No. 589/1992 Coll., on social

Security and contribution to the State employment policy, as amended by

amended.



22A) Act No. 593/1992 Coll., on reserves for the determination of the tax base of the

income, as amended.



Article 22b). In the Act No. 152/1995 Coll., as amended by Act No. 247/1995 Coll.



23) § 18a and 35a of the Act No. 20/1966 Coll., on the health care of the people, as amended by

Act No. 548/1991.



23B) § 176 para. 1 (b). and the labour code).



24) Law No. 133/1985 Coll., on fire protection, as amended

regulations.



25A) Act No 360/2004 Coll., on the European economic interest grouping

(EEIG) and on the amendment of Act No. 513/1991 Coll., the commercial code, as amended by

amended, and Act No. 586/1992 Coll., on income tax, in the

as amended, (law on European economic interest

the Association).



26B) Act No. 357/1992 Coll., on inheritance tax, gift tax and tax on

real estate transfer tax, as amended.



26i) Act No. 182/2006 Coll., on bankruptcy and the ways of its solution


(insolvency law), as amended.



26j) Law No. 26/2000 Coll., on public auctions.



26 k) Law No 120/2001 Coll., on judicial executors and enforcement activities

(enforcement procedure) and amending other laws.



28 c) Act No. 13/1993 Coll. Customs law.



29A) Law No 428/1990 Coll., on transfers of State ownership to some of the

things to other legal or natural persons, as amended

regulations.



Act No. 92/1991 Coll., as amended.



29B) for example. Act No. 44/1988 Coll., on the protection and utilization of mineral resource

wealth (the top Act), as amended.



31) § 25 para. 4 of Act No. 563/1991 Coll.



31 c) of Act No. 92/1991 Coll., as amended.



Act No. 172/1991 Coll., on the passing of some of the things from the assets of the United

Republic to the ownership of the municipalities, as amended.



33) section 67 of Act No. 435/2004 Coll.



35A) Law No 530/1990 Coll. on bonds, as amended

regulations.



35F) Council Regulation (EC) No 2157/2001 of 8 March 2001. October 2001 on the Statute for a

European company (SE).



Act No. 627/2004 Coll., on European society.



35 g) Council Regulation (EC) No 1435/2003 of 22 July 2003. July 2003 on the Statute

European cooperative society (SCE).



38) Communication to the procedure for the valuation, depreciation and accounting Affairs,

get legal and natural persons in their transfer of ownership

State, published in financial Newsletter No. 9/1991.



39) Government Regulation No. 561/2006 Coll., on the minimum wage, the lowest

guaranteed wage levels, about the definition of the harsh work environment and

the amount of the payroll allowance for work in difficult work environment.



39B) section 67 para. 4 of Act No. 337/1992 Coll., as amended

regulations.



39 g) § 21 of Act No. 280/2009 Coll., the tax code.



39i) § 34b of Act No. 337/1992 Coll., on administration of taxes and fees, as amended by

Act No. 441/2003 Coll.



42) Act No. 187/2006 Coll., on sickness insurance.



43) Act No. 155/1995 Coll., on pension insurance.



44) Act No. 117/1995 Coll., on State social support.



44a) Act No. 209/1997 Coll., on the granting of financial assistance to victims of crime

activities and amending and supplementing certain acts.



45) Act No. 100/1988 Coll., as amended.



46) Law No. 1/1991 Coll., on employment, as subsequently amended.



47) Act No. 550/1991 Coll., on the universal health insurance, in

as amended.



for example, section 47A) 192-194 of the labour code, § 34 paragraph 1. 4 of law No.

237/1995 Coll., on salary and other terms associated with the performance of

the functions of the representatives of State power and some State authorities and judges and

members of the European Parliament, as amended, section 73

paragraph. 4 Act No. 128/2000 Coll., on municipalities (municipal establishment), as amended by

amended, § 48 para. 3 of Act No. 129/2000 Coll., on regions

(regional establishment), as amended, § 53 para. 4 of law No.

131/2000 Coll., on the capital city of Prague, as subsequently amended.



47B) § 192 paragraph 2. 2 of the labour code.



48) Act No. 83/1990 Coll. on Association of citizens.



49) § 64 para. 6 of Act No. 337/1992 Coll., on administration of taxes and fees,

in the wording of later regulations.



50) § 17 para. 3 of the Act No. 589/1992 Coll., on social

Security and contribution to the State employment policy, as amended by

amended.



51) section 14 of Act No. 586/1992 Coll., on premiums for general health

insurance, as amended.



56) section 2 of the Act No. 96/1993 Coll.



63) section 76 et seq.. Act No. 50/1976 Sb.



§ 119 et seq. Act No. 183/2006 Coll. on territorial planning and building

Code (the building Act).



Article 65). 5 the Constitutional Act No. 110/1998 Coll., on the safety of United

of the Republic.



67) Act No. 72/2000 Coll., on investment incentives and amending certain

laws (law on investment incentives).



69) section 7 (2). 1 (b). o) Act No. 218/2000 Coll., on the budget

rules and amending certain related laws (budget

rules).



78) Decree No. 102/1995 Coll., on the approval of technical competence and

technical conditions of operation of road vehicles on the road

safety, as amended.



80) § 81 of Act No. 435/2004 Coll., on employment.



82) section 18 et seq.. of the labour code.



82A) Act No. 179/2006 Coll., on validation and recognition of the results of the next

education and on amendments to certain acts (the Act on the recognition of the results

continuing education).



85) section 14 of Act No. 458/2000 Coll., on conditions for business and performance

State administration in the energy sectors and on amendments to certain laws

(Energy Act).



87) Act No. 139/2002 Coll., on the land and the land registry offices

and on the amendment of the Act No. 229/1991 regulating ownership of land and

other agricultural property as amended by later regulations, as amended by

Act No. 309/2002 Coll.



89) Act No. 363/1999 Coll., on insurance and amending certain

related acts (the Insurance Act), as amended

regulations.



93) Council directive 2011/96/EC of 30 March 2004. November 2011 on the common

system of taxation of parent companies and subsidiaries of different Member

States.



Council directive 2009/133/EC of 19 June 2000. October 2009 on the common system

taxation applicable to mergers, divisions, partial divisions, transfers of

assets and exchanges of shares concerning companies of different Member

States and in the transfer of the seat of a European company or European

cooperative society among Member States.



Council Directive 2003/49/EC of 3 June 2003. June 2003 on a common system of

taxation of interest and royalty payments made between associated companies of

different Member States, as amended by Council Directive 2004/66/EC, directive

2004/76/EC and Council Directive 2006/98/EC ".



99) the communication from the Czech Statistical Office no 321/2003 Coll., to implement

Classification of types of construction-CC.



104) Council Directive 2003/48/EC of 3 June 2003. June 2003 on the taxation of

savings income in the form of interest payments, as amended by Council Directive 2004/66/EC,

Council decision 2004/587/EC and Council Directive 2006/98/EC.



105) Law No 254/2000 Coll., on international assistance in the administration of taxes.



106) section 1 of the Act No. 273/1993 Coll., on certain conditions for production, dissemination

and archiving of audiovisual works, amending and supplementing certain laws

and some other regulations, as amended by Act No. 121/2000 Coll.



106) Law No 676/2004 Coll., on the compulsory labelling of alcohol and on the amendment of Act No.

586/1992 Coll., on income taxes, as amended



109) Act No. 21/1992 Coll., on banks, as amended.



Act No. 6/1993 Coll. on Česká národní banka, as amended

regulations.



110) § 78 para. 1 (b). (c)) of the labour code.



110a) § 88 para. 4 of the labour code.



111) § 111 of the labour code.



Government Regulation No. 303/1995 Coll., on the minimum wage, as amended

regulations.



112) Act No. 79/1997 Coll., on pharmaceuticals and on amendments and additions to some

related laws, as amended.



114) Act No. 123/2000 Coll., on medical devices, as amended by

amended.



117) Act No. 257/2000 Coll., on the State agricultural intervention fund and the

amending certain other acts (the Act on the State farm

the intervention fund), as amended, and the regulations it

performing.



122) Government Decree No. 178/2001 Coll., laying down the conditions of protection

health of workers at work, as amended.



124) Act No. 247/2000 Coll., on the promotion of regional development, as amended by

amended.



125) Law No 428/1990 Coll., on transfers of State ownership to some of the

things to other legal or natural persons, as amended

regulations.



Act No. 550/1990 Coll., on the scope of the authorities of the United Kingdom in matters

transfers of State ownership to some of the things on the other legal or

natural persons, as amended.



Law No. 178/2005 Coll., on the abolition of the national property Fund of the Czech

Republic and about the competence of the Ministry of finance when the privatization of the assets

The United States (law on the abolition of the national property Fund), as amended by

amended.



126) Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 May 2003.

July 2002 on the application of international accounting standards.



127) Act No. 182/2006 Coll., on bankruptcy and the ways of its solution

(insolvency law), as amended.



128) Act No. 634/1992 Coll. on consumer protection, as amended

regulations.



Act No. 110/1997 Coll. on foodstuffs and tobacco products and amending

some related laws, as amended.



130) § 12 para. 1 (b). c) of Act No. 117/1995 Coll., on State social

support, as amended.



131) Act No. 125/2008 Coll. on transformation of trade companies and

cooperatives.



for example, § 132) 230 of the labour code.



133) Act No. 435/2004 Coll., on employment.



136) European Parliament and Council Regulation (EC) No 883/2004 on the

coordination of social security systems, as amended by regulation of the European


Parliament and of the Council no 988/2009.



137) Council directive 2011/96/EC of 30 March 2004. November 2011 on the common

system of taxation of parent companies and subsidiaries of different Member

States



Council directive 2009/133/EC of 19 June 2000. October 2009 on the common system

taxation applicable to mergers, divisions, partial divisions, transfers of

assets and exchanges of shares concerning companies of different Member

States and in the transfer of the seat of a European company or European

SCE between Member States (codified version).



Council Directive 2003/49/EC of 3 June 2003. June 2003 on a common system of

taxation of interest and royalty payments made between associated companies of

different Member States, as amended by Council Directive 2004/66/EC, directive

2004/76/EC and Council Directive 2006/98/EC.



Council Directive 2003/48 of 3 March. June 2003 on taxation of savings income in the

form of interest payments, as amended by Council Directive 2004/66/EC, decision

2004/587/EC and Council Directive 2006/98/EC.



138) Act No. 237/1995 Coll., on salary and other terms associated with the

the performance of the functions of the representatives of State power and some State authorities and

judges and members of the European Parliament, as amended.