Czech tax system differentiates between the personal income tax and the corporate income tax. Subject to the personal income tax is solely income of individuals (in the legal sense of the word). Income of all other persons (in the legal sense of the word) is subject to the corporate income tax.
Both personal income tax and corporate income tax are governed by the Act No. 586/1992 Coll., Income Taxes Act, as subsequently amended. The reason for joint legal regulation in one act is that the most general principles and procedural rules are in fact the same for both these taxes. For more detailed information about the personal income tax and corporate income tax please see the following links:
Ditta Hlavackova
Tax Advisor and Partner
HLB PROXY
Audit & Tax Services
Ondřej Dráb
Konečná, Šafář, Staněk & Tomíček, s.r.o.
