Brexit and application of income tax (No. 974)

The United Kingdom of Great Britain and Northern Ireland withdrew from the European Union on 31 January 2020. The transition period of withdrawal from EU ends on 31 December 2020. Negotiations on setting relations between the United Kingdom and the EU are still ongoing. However, from 1 January 2021, the United Kingdom will no longer participate in EU’s single market or customs union.

For income tax purposes, it will definitely become a so-called third country from 1 January 2021. Taxation with international elements will therefore proceed in accordance with national legislations and the Double Taxation Avoidance Treaty between the Czech Republic and the United Kingdom of Great Britain and Northern Ireland.

Details on taxation in terms of income tax are listed on the website of the Financial Administration of the Czech Republic .

publikováno 05.01.2021
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