Sign the declaration or request the annual settlement of advances and tax credit for the tax year 2023 on the basis of the following information and attached documents.

Request or declaration

Entry questionnaire

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Enter the year for which you will be completing the STATEMENT or the year for which you will be completing the APPLICATION.

For example, when you start work during the tax year.

Format DD.MM.YYYY

You need to fill in your permanent residence. This is as of the date of filling out the form.

This is an indication of the date of completion of the form

This is an indication of the date of completion of the form

This is an indication of the date of completion of the form

The contact is used for identity verification

The contact is used for identity verification

For the tax year in question

More information on tax residency

If it is not possible to make a clear determination according to the above criteria, confirmation of tax domicile must be requested from the tax authorities in the country which the taxpayer considers to be the country of taxation

If it is not possible to make a clear determination according to the above criteria, confirmation of tax domicile must be requested from the tax authorities in the country which the taxpayer considers to be the country of taxation

If it is not possible to make a clear determination according to the above criteria, confirmation of tax domicile must be requested from the tax authorities in the country which the taxpayer considers to be the country of taxation

Issued by the tax authority in the country of tax residence

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In this section, fill in the information about your employer for whom you are making this DECLARATION or requesting an annual settlement of tax advances and tax credits for the tax year. If you don't know your employer's ID number, try to find it in the register ARES

Fill in the name of your employer for whom you are making this DECLARATION or requesting an annual settlement of tax advances and tax credits for the tax year.

Fill in the address of your employer for whom you are making this DECLARATION or requesting an annual tax deposit and tax credit for the tax year. Use the address finder to fill in the address correctly. The whisperer is only for addresses in the Czech Republic.

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Write down the type of change that has occurred. For example, write 'I have been awarded a first degree disability' or 'I have been awarded a Disability Living Allowance' or 'I have left university' or 'My husband will claim the child tax credit'.

For example, when you start work during the tax year.

Select the date on which you want to notify the change. In most cases this will be the current (today's) date.

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V případě, že u daňového zvýhodnění dochází v průběhu roku ke změně ve vztahu k nároku na „jedno dítě, druhé dítě, třetí a každé další vyživované dítě“, vyplňte současně s oznámenou změnou i níže uvedenou změnovou tabulku a aktualizujte výčet všech Vámi vyživovaných dětí žijících ve Vaší společně hospodařící domácnosti

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Tick if the child is entitled to a ZTP/P card.

Tick if the child is an adult.

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In this section, fill in the information about your employer for whom you are making this DECLARATION or requesting an annual settlement of tax advances and tax credits for the tax year

Fill in the name of your employer for whom you are making this DECLARATION or requesting an annual settlement of tax advances and tax credits for the tax year.

For example, when you start work during the tax year.

Fill in the address of your employer for whom you are making this DECLARATION or requesting an annual tax deposit and tax credit for the tax year. Use the address finder to fill in the address correctly. The whisperer is only for addresses in the Czech Republic.

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Confirmation from OSSZ (since when granted) More information

For example, when you start work during the tax year.

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Confirmation from OSSZ (since when granted) More information

For example, when you start work during the tax year.

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Confirmation from OSSZ (since when granted) More information

For example, when you start work during the tax year.

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Confirmation of self-study More information

For example, when you start work during the tax year.

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If you want to claim a discount for a stopped execution in the amount of the compensation granted by the bailiff when stopping the execution.

The maximum discount for one stopped execution can be CZK 450 (30% of CZK 1,500).

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If you are of age, proof of studies More information

Set the order of the child for whom you are claiming tax credits or fill in. If the tax benefit is claimed by another taxpayer (your spouse, partner, etc.), do not fill in the child. The tax credit can be claimed in the calendar month in which the child was born, i.e. it is not necessary to meet the requirement on the 1st of the month.

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Tick if the child is entitled to a ZTP/P card.

Additionally for

If you are claiming the tax credit retrospectively when you apply for the annual tax deposit and tax credit, fill in the calendar months for which you are claiming the child tax credit retrospectively.

Confirmation of studies and birth certificate. For a minor child, at least a birth certificate.

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Choose Yes only if you did not apply the children to the employer during the year. In the case of an adult, a certificate of study Více informací

Set the order of the child for whom you are claiming tax credits or fill in. If the tax benefit is claimed by another taxpayer (your spouse, partner, etc.), do not fill in the child. The tax credit can be claimed in the calendar month in which the child was born, i.e. it is not necessary to meet the requirement on the 1st of the month.

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Tick if the child is entitled to a ZTP/P card.

Tick if the child is an adult.

If you are claiming the tax credit retrospectively when you apply for the annual tax deposit and tax credit, fill in the calendar months for which you are claiming the child tax credit retrospectively.

Confirmation of studies and birth certificate. For a minor child, at least a birth certificate.

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Fill in the name, surname and birth number of another taxpayer who is supporting the same children in a joint household. This is typically a husband, wife, partner, spouse, etc.

Fill in the name, surname and social security number of the other person claiming the interest deduction. If this other person has not been assigned a birth number in the Czech Republic, fill in the date of birth.

Format DD.MM.YYYY

This is an indication of the date of completion of the form

This is an indication of the date of completion of the form

This is an indication of the date of completion of the form

This is an indication of the date of completion of the form

If another taxpayer who is supporting children in a joint household with you claims child tax credit.

Select "YES" if another taxpayer who is supporting children in a joint household with you is claiming child tax credit. Otherwise, select "NO".

In this section, fill in the information about your employer for whom you are making this DECLARATION or requesting an annual settlement of tax advances and tax credits for the tax year

Fill in the name of your employer for whom you are making this DECLARATION or requesting an annual settlement of tax advances and tax credits for the tax year.

Fill in the address of your employer for whom you are making this DECLARATION or requesting an annual tax deposit and tax credit for the tax year. Use the address finder to fill in the address correctly. The whisperer is only for addresses in the Czech Republic.

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Submit a certificate from the pre-school

Set the order of the child for whom you are claiming tax credits or fill in. If the tax benefit is claimed by another taxpayer (your spouse, partner, etc.), do not fill in the child. The tax credit can be claimed in the calendar month in which the child was born, i.e. it is not necessary to meet the requirement on the 1st of the month.

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Fill in the amount you have spent for the placement of the child (nursery fees) up to a maximum of the minimum wage applicable on 1 January of the tax year.

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Receipts, affidavit from spouse More information

Select the months for which you are claiming the spouse's allowance. The following conditions must be met: (a) your spouse lived in a joint household with you, b) he/she did not have his/her own income exceeding the amount specified in Section 35ba(1)(b) of the Income Tax Act.

Select the months for which you are claiming the Disabled Spouse Discount. The following conditions must be met: (a) Your spouse was entitled to a level III (particularly severe disability with the need for a guide) disability benefit card - the Disabled Persons with Reduced Mobility/P card ("the Disabled Persons with Reduced Mobility/P card") in the tax year or part of it, (b) lived in a joint household with you, c) did not have own income exceeding the amount specified in Section 35ba(1)(b) of the Income Tax Act.

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Acknowledgement of receipt by the donee

The value of the gift may also include: a) CZK 3,000 for a free blood donation b) CZK 3,000 for a free donation of plasma and platelets c) CZK 20,000 for the donation of a human organ from a living donor d) CZK 20,000 for the donation of hematopoietic cells (bone marrow) The aggregate value of donations in the tax period must exceed 2% of the tax base or be at least CZK 1 000. In aggregate, donations of up to 30% of the tax base may be claimed.

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Potvrzení o zapl. penzij. poj. Více informací

The amount that can be deducted in this way is equal to the sum of the parts of the monthly contributions that exceeded the amount from which the maximum state contribution is due in each calendar month of the tax period, i.e. that exceeded CZK 1 000 in each calendar month of the tax period. The maximum amount that can be deducted in this way for the tax year is CZK 24 000 in total.

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Potvrzení o zapl. život. poj. Více informací

The maximum amount that can be deducted for the tax year is CZK 24,000 in total.

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If you want to claim the tax-free part of the tax base (deduction from the tax base) - membership fees of a trade union member. You will need to provide your employer with a Certificate of Contributions Paid to a State Contributory Pension Scheme, Pension Insurance or Supplementary Pension Savings.

An amount of up to 1.5% of taxable income under Section 6 of the Income Tax Act may be deducted in this way, with the exception of income under Section 6 of the same Act taxed by withholding under a special tax rate, but up to a maximum of CZK 3,000.

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Pokud chcete uplatnit nezdanitelnou část základu daně (odpočet ze základu daně) – úhrada za zkoušky ověřující výsledky dalšího vzdělávání. Vašemu zaměstnavateli budete muset předložit Potvrzení o úhradě za zkoušky ověřující výsledky dalšího vzdělávání.

The maximum amount that can be deducted from the tax base is CZK 10,000 (for a taxpayer with a disability the maximum amount is CZK 13,000, and for a taxpayer with a more severe disability the maximum amount is CZK 15,000)

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Potvrzení o zaplacených úrocích a úvěrová smlouva Více informací

The annual aggregate amount of interest by which the taxable amount of all loans from taxpayers in the same household may be reduced must not exceed CZK 300,000, or CZK 150,000 if you have acquired your housing since 1 January 2021. If you pay interest for only part of the year, the amount claimed must not exceed one-twelfth of this maximum amount for each month of interest payments.

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Provide the address(es) where the housing need (apartment, house, etc.) for which the loan(s) was/are granted is/are located. Use the address finder to fill in. The whisperer is only for addresses in the Czech Republic

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Pokud chcete uplatnit nezdanitelnou část základu daně (odpočet ze základu daně) – úroky z úvěru na financování bytových potřeb.

Format DD.MM.YYYY

This is an indication of the date of completion of the form

This is an indication of the date of completion of the form

This is an indication of the date of completion of the form

This is an indication of the date of completion of the form

I declare that I have been granted a disability pension for invalidity of the first or second degree under the Pension Insurance Act or that my entitlement to a disability pension for invalidity of the first or second degree has ceased by reason of concurrent entitlement to payment of this disability pension and an old-age pension.

I declare that I have been awarded an invalidity pension for disability of the third degree or another pension from pension insurance according to the Pension Insurance Act, one of the conditions for which is that I am disabled in the third degree, I have lost the right to an invalidity pension for disability of the third degree. I am invalid for invalidity of Grade III because of the concurrent entitlement to a Grade III invalidity pension and an old-age pension, or I am invalid for invalidity of Grade III under special regulations but my application for an invalidity pension for invalidity of Grade III has been refused on grounds other than that I am not invalid for invalidity of Grade III.

I declare that I am entitled to a ZTP/P card.

I also declare that the child(ren) for whom I am claiming the child placement discount is not being claimed by another taxpayer living in the same household.

I declare that I am continuously preparing for a future profession by study or prescribed training (up to the age of 26) or during full-time study in a doctoral programme providing higher education (up to the age of 28).

At the same time, I do not claim for the same tax period or for the same calendar month of the tax period a tax rebate under Section 35ba of the Act with another taxpayer and that I have not made a tax declaration for the same period of the calendar year with another taxpayer.

At the same time, I do not claim the tax credit for my dependent child with another taxpayer for the same tax year or calendar month of the tax year and that another person does not claim the tax credit for the same dependent child.

If the housing need was acquired before 1 January 2021 and you declare that the item of housing need pursuant to Section 15(3) of the Income Tax Act, as amended by the Act before 1 January 2021, for which you claim a deduction for interest on the loan granted, was used in accordance with Section 15(4) of the Act as amended by the Act before 1 January 2021. January 2021, and that the amount of interest by which the tax base is reduced pursuant to Section 15(3) and (4) of the same Act, as amended by the Act before 1 January 2021, in the aggregate for all participants in credit agreements living in a jointly managed household with you, did not exceed CZK 300 000 in the preceding tax year. Where interest is paid for only part of the year, the amount claimed shall not exceed one-twelfth of this maximum amount for each month of interest payment.

I hereby declare that the item of residential property referred to in Section 15(3) of the Act, as amended by the Act before 1 January 2021, on which I claim a deduction for interest on the loan granted, was used in accordance with Section 15(4) of the Act, as amended by the Act before 1 January 2021. 1 January 2021, and that the amount of interest by which the tax base is reduced pursuant to Section 15(3) and (4) of the Act as amended by the Act before 1 January 2021 in the aggregate for all participants in credit agreements living in a jointly managed household with me did not exceed CZK 300,000 in the last tax year. Where interest is paid for only part of the year, the amount claimed did not exceed one-twelfth of this maximum amount for each month of interest payment.

If the housing need was acquired after 1 January 2021 and you declare that the object of the housing need according to Section 4b(1) of the Income Tax Act, as amended after 1 January 2021, for which you claim a deduction of interest on the loan granted, was used in accordance with Section 15(1) of the Income Tax Act, as amended after 1 January 2021. (3) and (4) of the same Act and that the amount of interest by which the tax base is reduced pursuant to Section 15(4) of the Act in the aggregate for all participants in credit agreements living in a jointly managed household with you did not exceed CZK 150 000 in the preceding tax year. Where interest is paid for only part of the year, the amount claimed did not exceed one-twelfth of this maximum amount for each month of interest payment Please note: When combining the above loans, the maximum statutory limit, which is CZK 300 000 in total, cannot be exceeded.

I hereby declare that the item of residential property referred to in Section 4b(1) of the Act, for which I claim a deduction of interest on the loan provided, was used in accordance with Section 15(3) and (4) of the Act and that the amount of interest by which the tax base is reduced pursuant to Section 15(4) of the Act in the aggregate for all participants in loan agreements living in a jointly managed household with me did not exceed CZK 150,000 in the past tax year. Where interest is paid for only part of the year, the amount claimed did not exceed one-twelfth of this maximum amount for each month of interest payment
Please note: When combining the above loans, the maximum statutory limit, which is CZK 300 000 in total, cannot be exceeded.

Format DD.MM.YYYY

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