Czech

6

Not applicable.

Students will learn how to calculate the taxes of foreigners operating in the Czech Republic. They will be cognizant of the use of double taxation conventions. There will also be able to propose appropriate steps leading to tax optimization in case of an international element existence. They will be able to draw up both standard tax returns for income tax and tax returns of Czech Republic tax residents having incomes from abroad and also tax returns of Czech Republic tax non-residents having incomes with their source in the Czech Republic.

Knowledge of accounting, financial statements and of Act on Income Taxes.

Not applicable.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Conditions for passing an exam: Students have to demonstrate their knowledge acquired in the course and apply it in practice.
Form of examination: combined – a written test followed by an oral examination if necessary.

• General introduction, basic concepts, principles of taxation, legislative regulation (international law, EU law, national law)
• Selected aspects of the tax issues regulations in the Republic, the role of case law
• Convention for avoidance of double taxation in general, their importance and objectives
• Tax residence and its determination in accordance with conventions on avoidance of double taxes and in accordance with Act No. 586/1992 Coll.
• Non-resident taxpayers and taxation of their income from sources in the CR
• Permanent establishment and determination of its tax obligations
• Securing of the tax (purpose, legal regulations, subjects required to perform securing of the tax, determination of amount)
• Taxation of single income types acquired by residents from abroad and by non-residents in connection with the relevant provisions of the conventions on the avoidance of double taxation and Act No. 586/1992 Coll., on income taxes, as amended (income from property sales, rental income, employment income, royalties, dividends, ...).
• Methods to avoid double taxation (purpose, types, possibilities of application, practical examples)
• Foreign exchange rates and their application

Not applicable.

Students will be made familiar with the theory and practical aspects of solving problems arising when two taxation systems are in a conflict. Students will have an overview of possibilities and difficulties resulting from international business relations from the tax view. They will learn how to calculate the taxes of foreigners operating in the Czech Republic. They will be cognizant of double taxation conventions and will be able to set the tax liability using relevant methods.

The participation at lectures is not obligatory.

Not applicable.

Not applicable.

SOJKA, Vlastimil, Monika BARTOŠOVÁ, Pavel FEKAR, Jan MAŠEK, Matěj NEŠLEHA a Ivana VAŇOUSOVÁ. Mezinárodní zdanění příjmů: smlouvy o zamezení dvojího zdanění a zákon o daních z příjmů. 4. vyd. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-688-5. (CS)
VYŠKOVSKÁ, Magdaléna. Cizinci a daně: zdaňování všech druhů příjmů fyzických osob - cizích státních příslušníků v ČR : zaměstnání, podnikání, příjmy členů statutárních orgánů, pronájem, kapitálové příjmy, ostatní příjmy, sociální zabezpečení v EU. 6. vydání. Praha: Wolters Kluwer, 2022. ISBN 978-80-7676-126-1. (CS)
Zákon č. 586/1992 Sb., o daních z příjmů, ve znění p. p. (CS)
Zákon č. 280/2009 Sb., daňový řád, ve znění p. p. (CS)
Týč, Vladimír. Základy práva Evropské unie pro ekonomy. 7., přepracované a aktualizované vyd. Praha: Leges, 2017. ISBN 978-80-7502-243-1. (CS)

OECD (2019), Model Tax Convention on Income and on Capital 2017 (Full Version), OECD Publishing, Paris, https://doi.org/10.1787/g2g972ee-en.  (EN)
Nováková, Lenka a Králová, Daniela. Daň z příjmů fyzických osob v mezinárodním kontextu. 1. vyd. Praha: Wolters Kluwer, 2021. ISBN 978-80-7676-233-6. (CS)

26 hours, optionally