Act No. 306 / 2018 Coll.
Act amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Valid
Law
Effective from 01.01.2019
Text versions:
01.01.2019
20.12.2018
306
THE LAW
of 4 December 2018
amending Act No. 586 / 1992 Coll., on Income Tax, as amended
Parliament has decided on this law of the Czech Republic:
Amendment of the Income Tax Act
Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5 / 2004, Act No. 5, Act No. 5 / 2004, Act No. 5, Act No. 5, Act No. 5 / 1999, Act No. 5, Act No. 96, Act No. 96, Act No. 99, Act No. 5 / 1999, Act No. 5 / 2004, Act No. 5, Act No. 2004, Act No. 5, Act No. 5, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 2004, Act No. 5, Act No. 2004, Act No. 2004, Act No. 1999, No 1999
1. In Paragraph 6 (12), the following sentence is inserted after the second sentence: "For a staff member for whom the compulsory insurance employer does not have an obligation to pay, the staff member shall not be considered to be subject, in whole or in part, to compulsory foreign insurance of the same type which is governed by the legislation of a Member State of the European Union or of a State forming the European Economic Area other than the Czech Republic or the Swiss Confederation; in that case, the taxable amount shall be income from dependent activities plus an amount corresponding to the employer's contributions to this compulsory foreign insurance and such foreign contributions shall be considered to be compulsory premiums for income tax purposes. ';
2. in Paragraph 38j (2) (f), the following point 5 is inserted after point 4:
"5. Compulsory premiums on the sum of the wages charged referred to in point 1, ';
Points 5 to 7 shall be renumbered 6 to 8.
Transitional provision
For the tax liability for income tax for the tax period started before the date of entry into force of this Act and for the rights and obligations related thereto, Act No. 586 / 1992 Coll., as effective before the date of entry into force of this Act, shall apply.
Efficacy
This Act shall take effect on 1 January 2019.
z. Filip v. r.
Zeman v. r.
Babiš v. r.
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Regulation Information
| Citation | Act No. 306 / 2018 Coll., amending Act No. 586 / 1992 Coll., on Income Tax, as amended |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.12.2018 |
|---|---|
| Effective from | 01.01.2019 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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