Did you earn a pension abroad last year and are afraid that you will not be able to pay your tax return? tte nvod step by step how to do it.

Apparent income from abroad is complicated, the introduction cannot be generalized. It is wrong whether the Czech Republic signed a double taxation agreement with a specific country and whether the payment abroad can be paid in full or in part. There are two ways to avoid double taxation: the exclude method and the recurrence method. Where it can be sweat differently. “With the transition to straight da, we moved to the method of simple vynt. The form, which is simple, has also changed, ”said David Krch, a consultant.

  • Method vynt se pouv napklad u pjm with Velk Britnie, Itlie, Nmecka, Dnska, vdska.
  • Sweat method for example in Ireland, USA, France, Belgium, Austria, Slovakia.

Daov piznn – page 1

Here you can find information about the tax return (for example, that it is for the year 2008) and the taxpayer – again from the civil order. Entrepreneurs do not forget to fill in their identification number, which was financially assigned to them when they registered to pay taxes (they will find it on the certificate of registration).

Daov piznn – page 2

2. oddl – Dl zklad dan,…

Dec 31: Drink your ron gross salary from all employers. You will find on the Certificate of taxable income, which you will receive from wages thorns.
Model: Petr sows incomes from the Czech and Austrian employers and pays 402,000 + 150,300 = 552,300 crowns.

The debt of 6,000 euros was calculated according to the uniform exchange rate, which is stated for the conversion of me for tax needs in the instruction D-321 of the Ministry of Finance. (1 euro = 25.05 K). Pavel sows income from a Czech and German employer and pays 552,300 crowns.

Dec 32: How much for all employers paid for social and health insurance. give you so find on confirmed from thorns. In the case of a foreign employer, you will have to issue this information separately in some cases, as it may not always be stated on the confirmation.
Model: Petr nets from confirmed in Czech and from the Austrian employer and pays 163,245 crowns (140,700 + 22,545). Paul writes the same piece.

Dec 33: This is where the tax paid abroad is entered if you have worked in a country with which the Czech Republic does not have a double taxation agreement (for example, Argentina). In these cases, the double tax is at least reduced by the fact that the tax paid abroad is the tax deposit in R. Even so, of course, the wall of the double tax in a non-contractual situation occurs in each case.
Model: Peter and Paul worked in the lands, with them a Czech contract, so let both blankets empty.

Dec 34: Set 31 and 32 and take 33 from them.

Dec 35: For bn the situation is not sailing.

Dec 36: Opite deck 34.

dek 36a: Wk is an employee with income from abroad. For the method of return, the same value shall be given on section 36a as on section 36. You must go to fill the area with the bag. 3.
Model: Peter used the method of sweat, so he again 35 and 715 545 crowns. Pavel uses the exchange method, writes down the amount of 542,700 crowns, which is the actual income from the Czech Republic (foreign incomes are not listed here, they are excluded), including the insurance premium that the Czech employer paid for him (402,000 + 140,700).

Dec 37: The box is tk businessman and tch who have the author’s honore.

Dec 38: These are the years you gained, when you pensioned someone privately.

Dec 39: They are the ones who rented something and fill the area slo 2.

Dec 40: Here you turn off your other income from the area is 2.

Dec 41: Set the income from boxes 37, 38, 39 and 40, ie not for employees. If the value is positive and negative.

dek 41a: It concerns those who had income from abroad according to paragraphs 7 and 10, ie from business, rent and other income. Otherwise, get drunk. 41.
Model: Both brothers had income from employment, ie according to paragraph 6, so do not fill in this field.

Dec 42: Souet 36a and 41a. If. 41a cancel, then only the value. 36a.

Model: Petr zapisuje 715 545 korun. Pavel on 542 700 korun.

Dec 44: For entrepreneurs.

Dec 45: Entrepreneur who deducts a loss will be deducted from 42 Dec 44.
Model: Oba on deck 42.

Section 3 – Tax-free i

dky 46 a 53: Here are the things you can dream of. Paid life insurance, supplementary pension, years of residence, gifts.

Dec 54: Seven gives z. 46 and 53.

Dec 55: From the tax base in file 45 deduct non-taxable contributions from file 54.

Dec 56: give from 55 to the whole hundred crowns down.
Model: The brothers did not have deductible items, so he rounded up the two tax bases and write them down: Peter 715,500 crowns and Paul 542,700 crowns.

Dec 57: Vynsobte. 56 slem 0.15.
Model: It cost Peter 107,325 crowns, it is a total tax paid abroad before the tax is paid. Paul 81,405 crowns.

Section 4 – Yes total, loss

Dec 58: Those who had income from abroad and use the method of return, first fill in the Area. 3 and enter the value from length 330, the rest again 57.
Model: Petr writes 81,395.28 crowns, Pavel 81,405 crowns.

Dec 60: round the stok from dku 58 to the top of the crown.

dky 61 a 63: For entrepreneurs.

Daov piznn – page 3 a 4

  • Discounts on tax payments and bonuses for children are available here.
  • In the last section on page 3, you enter the data from the confirmation from the employer about the tax items and on section 91 calculate the resulting tax, which you have to pay extra. When there is a dispute, it means that you can file this deposit on the fourth page of the tax return and have it paid out either to the bank or to the address.
  • Fill in the number of pictures of the main formula on the fourth pages of the main formula, the date, the city and you will not forget to sign.
  • If you have a refund of the surcharge and the bonus for children, you will have to sign twice.

Model: Petr and Pavel only pay a discount on taxpayers, children and wives with low incomes do not have. Thanks to 71, they will receive a discount after applying: Peter 56,556 crowns (81,396 – 24,840), Pavel 56,565 crowns (81,405 – 24,840). According to the certificates from the Czechs, the employer paid 56,700 crowns in the sums, which they will state in section 84. In section 91, the prepayments were paid by tax. Peter will get the word – 144 and Paul – 135. Stt them a bunch of money.

Appendix 3 – Inclusion of income tax from sources abroad

  • method of tax deducted abroad

You will need Area 3 if you had income from a country where the method of return is used. When you go for a financial form, you have to read about the area, or it is not displayed between the forms.

The method is then used separately for each country. If you have more than one income, use the Separate Appendix 3 sheet to fill in other countries, which you can find, for example, at www.mfcr.cz in the menu Tax and Customs, Tax, Downloadable Forms. Print and complete the sheet.

At the top right, enter your birthplace
Model: Only Petr will fill in the area, he will enter the national word in the box.

kd sttu: strain the internationally designated country where you had income.
Model: Petr has earned a living in Austria, he will show the AT sign.

Dec 321: Here you list all income from the country, using the method of deduction, including the payment of insurance by a foreign employer. stku can be found on confirmed. Enter the amount in korunch in the box, use the exchange rate from methodical instruction D-321 for pepoet. You can find it at www.mfcr.cz in the Finannm newsletter 1-2 / 2009.
Model: Petr will set the income with an insurance premium of 6,000 + 900 euros and convert it into crowns = 172,845 crowns (1 euro = 25.05 K).

Dec 322: Enter data related to income here. In the case of income from employment, it is not paid, for example, the cost is given from rent abroad.

Dec 323: Zapete da shraenou abroad opt in korunch.
Model: Peter was deducted in Austria from 1,050 euros = 26,303 crowns, this stumble. was found on a certificate from a foreign taxpayer.

Dec 324: In the box, write the result of the percentage percentage to find out according to the tax you can calculate. From section 321 cut off blanket 322 and divide by the stitch from section 42. Multiply the result by a stem. If the input value comes out, turn on zero.
Model: Petr pot (172 845 – 0): 715 545 x 100 and a sweat coefficient of 24.26%.

Dec 325: You will have to sweat here too. In this field you will enter the maximum amount or the amount of tax paid abroad, which is the amount of the contribution. give from section 57 multiply the slem from section 324 and divide by a hundred.
Model: Petr records 25,929.72 crowns (107,325 x 24.16: 100)

Dec 326: Here you will state the tax paid abroad, the maximum bag up to the amount shown on section 325.
Model: Pestoe Petr paid 26,303 crowns in tax in Austria, followed by only 25,929.72 crowns.

Dec 327: From item 323 you subtract the file from item 326. If the positive number is published, it is a piece that you will be able to state as a statement in the next tax period (for the year 2009). If the wrong word comes out, cross out the blank.
Model: Because Peter paid a tax in Austria, which is not recognized in the Czech Republic, I am given a 373.28 crowns deduction from taxes in the tax return, which will last for five years.

Dec 328: Drink the sum of values ​​from dk 326 from Appendix 3 and from separate sheets. This is in case you had income from more countries where the method can be calculated. You write the result to a maximum of length 57.

Dec 329: Enter the sum of values ​​from dk 327 from the area and separate sheets. It is a tax that will not be recognized until then.
Model: Petr capped 373.28 crowns.

Dec 330: From day 57 you deduct the tax from length 328, the total of minus the deductible tax from foreign taxes.
Model: Petr belts 81,395.28 crowns (107,325 – 25,929.72).

List – zvltn ploha

Whoever claims the exclusion of a double tax must go to fill in the list. It is a special letter on which you provide information about all employers abroad. How did you have an income and how much did you pay on the taxes, including the crowns. Don’t forget to fill in your birth certificate. This overview is given by everyone who had income from abroad, including those who do not have to fill in Area 3.
Model: Petr will provide information about the employer from Austria. Paul about the employer and the contacts he published in Germany.

Courses of selected currencies for pepoet to crowns
Austrlie 1 AUD 14,39 K
Eurozna 1 EUR 25,05 K
Canada 1 CAD 16,01 K
Norway 1 NOK 3,03 K
New Zealand 1 NZD 12,03 K
Poland 1 PLN 7,12 K
Slovakia 100 SKK 80,54 K
vdsko 1 SEK 2,59 K
vcarsko 1 CHF 15,89 K
USA 1 USD 17,11 K
Pull Britnie 1 GBP 31,28 K
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