THESE PROVISIONS HAVE BEEN SUPERCEDED, THIS GUIDE IS A HISTORICAL PICTURE OF PRIOR PROVISIONS

A Selective Guide for Foreign Individuals and Businesses in the Czech Republic

INDEX

I INTRODUCTION
II PERSONAL INCOME TAX
III SELF-EMPLOYED INDIVIDUALS
IV CORPORATIONS
V WORKMEN'S MANDATORY COMPENSATION INSURANCE
VI BUSINESS INCOME TAX
VII TAX REGISTRATION
VIII TAX RETURNS
IX ESTIMATED TAXES
X REPORTING PAYMENTS TO UNINCORPORATED BUSINESSES
XI TAX AND ACCOUNTING LAW PENALTIES
XII WITHHOLDING TAX
XIII AUTO EXPENSES
XIV DEPRECIATION METHOD
XV VALUE ADDED TAX
XVI EXCISE TAX
XVII FINANCIAL STATEMENTS
XVIII TAX ON LAND AND BUILDINGS (REAL ESTATE TAX)
XIX ROAD TAX
XX ENVIRONMENTAL PROTECTION TAX
XXI BRANCHES OF FOREIGN CORPORATIONS
XXII REMUNERATION OF DIRECTORS
XXIII FOREIGN EMPLOYEES
XXIV STATISTICAL FORMS
XXV INHERITANCE TAX, GIFT TAX, REAL ESTATE TRANSFER TAX
XXVI AMENDMENTS TO THE INCOME TAX LAW
XXVII SELECTED LAWS
XXVIII SELECTED FORMS
XXIX McDOWELL CPA PC

McDowell CPA PC, Certified Public Accountants

e-mail CZTAX@mcdowell.com

410 Park Avenue, suite 1530, New York, NY 10022-9441 Tel +1+212+949 1966 Fax +1+212+949 1494 - Czech cell phone +420 602 200154



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