Taxation of international executives
Personal income tax is imposed on the income of individuals. Individuals who have a permanent residence in the territory of the Czech Republic, or who usually reside in the Czech Republic, are liable to pay tax on their worldwide income unless a double taxation treaty stipulates otherwise. Non-residents are liable to pay tax on income generated from sources in the Czech Republic. The aggregate income is taxed at a flat rate of 15 percent (in case of employment income applied to a super-gross salary). The tax year for individuals is the calendar year.
The official currency of the Czech Republic is the Czech Koruna (CZK).
Herein, the host country/jurisdiction refers to the country/jurisdiction to which the employee is assigned. The home country/jurisdiction refers to the country/jurisdiction where the assignee lives when they are not on assignment.