Don’t forget reporting of income paid to abroad! (No. 1044)

Payers, who pay tax-exempt income or tax-free income paid abroad in accordance with an international treaty in 2021, should not forget the obligation to report this income by the end of January 2022. The reporting duty applies not only to income from which the tax was actually deducted, but also to income, which is exempt from tax (e.g. profit shares complying with statutory requirements for exemption) or which is not subjected to taxation at all in the Czech Republic in accordance with an international convention (e.g. interest on loans and borrowings taken).

However, if the value of the specific type of paid tax-exempt or non-taxable income in 2021 (e.g. interest, shares in profits or license fees, each separately) for a calendar month does not exceed CZK 300,000, this income does not have to be reported at all.

publikováno 20.12.2021
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