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Czech Republic - Income Tax

Czech Republic - Income Tax

Taxation of international executives

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Tax returns and compliance

When are tax returns due? That is, what is the tax return due date?

The tax return has to be submitted by 1 April of the following year, or 1 July if the return is prepared and submitted by a certified tax adviser or by a solicitor. In the latter case, a power of attorney in respect of the tax adviser must be submitted to the tax authority by 1 April upon which the deadline for submission of the tax return is automatically prolonged by 3 months (to 1 July).

In special cases the tax authority can postpone the date for submission of the tax return by up to 3 months at a written request of the taxpayer or their tax adviser (even if the deadline was already once prolonged due to filed power of attorney). The request needs to be filed before the respective deadline.

What is the tax year-end?
 

31 December.

What are the compliance requirements for tax returns in the Czech Republic?

Residents

Generally, Czech tax residents are liable to declare and pay tax in the Czech Republic on their worldwide income, that is employment income, income from self-employment, rental income, investment income and capital gains, and other taxable income.

The deadlines for final tax payments are the same as for the tax return. The tax payment is transferred to the appropriate account of the tax authority under a unique tax identification number of the individual. In the case of foreigners, the tax identification number is generated by the tax authority upon registration.

Non-residents

Individuals who are Czech non-resident for tax purposes are subject to tax only on income from Czech sources.

Tax rates

What are the current income tax rates for residents and non-residents in the Czech Republic?

Residents

There is a flat rate of 15 percent applicable on a super-gross salary (gross salary increased by 33.8 percent of employer part of Czech obligatory social security and health insurance contributions) This is either hypothetical (if the employee is not subject to the Czech social security scheme except from 1 January 2019 individuals who are obligatory insured in other EU Member State, Switzerland or in the EEA State)) or actually paid if the individual is subject to the Czech social security scheme. In case of individuals who are obligatory insured in another EU Member State, in EEA State or Switzerland the ‘super gross’ salary shall be as of 1 January 2019 newly calculated as gross salary increased by the employer part of the foreign obligatory social security and health insurance contributions.

From 1 January 2013, in addition to standard 15 percent flat rate, a 7 percent solidarity tax increase is imposed on annual gross income (sum of gross employment income and taxable self-employment income/or reduced by the actual tax loss from self-employment income) exceeding 1,672,080  Czech Koruna (CZK) (amount applicable for 2020). In the case of employees on Czech payroll, the solidarity tax increase is applied monthly on income exceeding 1/12 of the above annual threshold as an advance payment.

Other income except for employment and self-employment income is taxed at 15 percent.

Non-residents

The same as for Czech tax residents.

Residence rules

For the purposes of taxation, how is an individual defined as a resident of the Czech Republic?

An individual will be considered Czech resident for tax purposes with worldwide income tax liability if:

  • their permanent residence (permanent abode) is in the Czech Republic or
  • their resides usually in the Czech Republic.

Individuals who reside usually in the Czech Republic are understood to be persons who stay in the Czech Republic for at least 183 days in a given calendar year, either continuously or intermittently.

Is there, a de minimus number of days rule when it comes to residency start and end date? For example, a taxpayer can’t come back to the host country/jurisdiction for more than 10 days after their assignment is over and they repatriate.

Not applicable.

What if the assignee enters the country/jurisdiction before their assignment begins?

If the individual enters the country/jurisdiction before the assignment, the days spent in the Czech Republic are to be counted in the 183-day period for the purposes of determining the individual’s residence.

Termination of residence

Are there any tax compliance requirements when leaving the Czech Republic?

The tax authority shall be advised once foreign individual terminates their work activities and stay in the Czech Republic and thereby cancel their tax registration. The taxpayer has to file their annual income tax return for the year concerned including the income earned up to the termination of the residence. The tax return is to be filed within the standard statutory deadlines for filing.

What if the assignee comes back for a trip after residency has terminated?

Assuming that the individual comes back for a private trip after the residence was terminated, the entry does not have any personal income tax consequences.

Communication between immigration and taxation authorities

Do the Immigration authorities in the Czech Republic provide information to the local taxation authorities regarding when a person enters or leaves the Czech Republic?

Yes, the communication between both authorities is established and the tax authorities can contact the immigration authorities to obtain such information.

Filing requirements

Will an assignee have a filing requirement in the host country/jurisdiction after they leave the country/jurisdiction and repatriate?
 

The taxpayer also has to file their annual income tax return for the year in which the assignee leaves the Czech Republic, provided that in the year concerned, they performed activities in the Czech Republic and are not protected by applicable double tax treaty. The tax return is to be filed within the statutory deadlines for filing.

In the years following the year of leaving the Czech Republic, the assignee generally does not have any filing requirements.

However, please note that if the assignee received Czech-source income such as a bonus for the work carried out in the Czech Republic; or if they were granted with equity compensation such as stock options and worked in the Czech Republic between the moment of grant and vest/exercise, they may be liable to declare and pay tax on the proportionate part of the income from equity compensation/stock options in the year of option vest/exercise in the Czech Republic.

Economic employer approach

Do the taxation authorities in the Czech Republic adopt the economic employer approach to interpreting Article 15 of the Organisation for Economic Co-operation and Development (OECD) treaty? If no, are the taxation authorities in the Czech Republic considering the adoption of this interpretation of economic employer in the future?
 

Generally, the Czech Republic authorities adopt the economic employer approach to interpreting Article 15 of the OECD treaty providing that the seconded employee is working under the instructions of the Czech entity. Such seconded employee will be taxable in the Czech Republic. That is, condition that the remuneration is paid on behalf of the employer who is not a resident of the Czech Republic is not met (usually Article 15 (2) b) of the double tax treaties). This approach (economic employer concept) also follows from the Czech tax legislation.

De minimus number of days

Are there a de minimus2 number of days before the local taxation authorities will apply the economic employer approach? If yes, what is the de minimus number of days?

Not applicable.

Types of taxable compensation

What categories are subject to income tax in general situations?

As a rule, it can be stated that all types of remuneration and benefits received by an employee for services rendered constitute taxable income regardless of where paid. Typical items of an expatriate compensation package that will be considered generally taxable are as follows:

  • base salary
  • school tuition reimbursement (cash consideration)
  • foreign location allowances
  • housing allowance (cash consideration)
  • housing provided by employer (rental contract is concluded between the employer and the landlord; employer pays rent directly to a landlord): fully taxable in case of a Czech tax resident; for Czech non-residents, housing provided by employer is exempt up to CZK3,500 per month
  • reimbursement of foreign and/or home country/jurisdiction taxes
  • home leave
  • company car provided by an employer for business and private purposes, 1 percent of the acquisition cost of the car (including VAT) per each month of usage is considered taxable benefit of the employee
  • cash allowances of any kind
  • expenses during business trips reimbursed by an employer (travel reimbursements) exceeding limits stipulated by Czech Labor Code.

Intra-group statutory directors
 

Will a non-resident of the Czech Republic who, as part of their employment within a group company, is also appointed as a statutory director (i.e. member of the Board of Directors in a group company situated in the Czech Republic) trigger a personal tax liability in the Czech Republic, even though no separate director's fee/remuneration is paid for their duties as a board member?

If there is no remuneration for director’s activities agreed there should be no personal tax liability of the director in the Czech Republic under condition that there is no recharge/allocation of part of their salary to the Czech company.

If such recharge/allocation is realized, very likely shall be reclassified to director’s fee which shall be taxable in the Czech Republic regardless whether the activities are physically rendered in the Czech Republic or not.

a)   Will the taxation be triggered irrespective of whether or not the board member is physically present at the board meetings in the Czech Republic?

Taxation is triggered irrespective of whether or not the board member is physically in the Czech Republic.

b) Will the answer be different if the cost directly or indirectly is charged to/allocated to the company situated in the Czech Republic (i.e. as a general management fee where the duties rendered as a board member is included)?

Yes, see under letter a) above.

c)   In the case that a tax liability is triggered, how will the taxable income be determined?

Very likely the whole amount recharged, including any locally provided benefits, shall be considered as director’s fee and shall be subject to personal taxation in the Czech Republic. Generally, the remuneration should be allocated based on the time spent while doing board member’s activities to total working time of the individual.

Tax-exempt income

Are there any areas of income that are exempt from taxation in the Czech Republic? If so, please provide a general definition of these areas.
 

The Czech tax legislation defines certain tax-exempt considerations, such as some employees’ benefits-in-kind provided in non-cash form by an employer as possibilities to use health care, sport, cultural, or educational facilities. Such considerations have to be provided from the employer's tax non-deductible costs.

Non-resident employees performing work for their parent company (employer) registered abroad can enjoy total tax exemption provided that the period relating to performance of these activities does not exceed 183 days in any 12-month period (or period as modified by the relevant double tax treaty) and their work is not carried on in a permanent establishment.

Expatriate concessions

Are there any concessions made for expatriates in the Czech Republic? 

None.

Salary earned from working abroad

Is salary earned from working abroad taxed in the Czech Republic? If so, how?

Since the residents are liable to declare and tax their worldwide income in the Czech

Republic, the income earned by a Czech resident from working abroad is subject to Czech tax (according to a respective double tax treaty or in accordance with the Czech Act in Income Taxes). Double taxation avoidance is applied according to the relevant double tax treaty.

Salary earned abroad by a Czech tax non-resident is not taxable in the Czech Republic.

Taxation of investment income and capital gains

Are investment income and capital gains taxed in the Czech Republic? If so, how?
 

Generally, Czech tax residents are liable to tax on their worldwide income, including investment income and capital gains, in the Czech Republic. Individuals who are not Czech resident for tax purposes are subject to tax only on their income from Czech sources.

Basically, income in the form of interest, dividends, settlement shares, and silent partners’ shares has tax withheld at the source, if from Czech sources.

Dividends, interest, and rental income

Interest and dividends earned by Czech tax resident are generally taxable in the Czech Republic.

Interest and dividends from Czech sources are subject to 15 percent flat tax rate, which is withheld at the source by the payer of the income (bank, financial institution, etc.).

Interest and dividends derived from sources abroad are to be declared and taxed through personal income tax return, where they are included in a general taxpayer’s tax base subject to the flat rate of 15 percent. Double tax avoidance is applied according to the relevant double tax treaty.

Rental income (gross amount) can be reduced either by actually incurred expenses according to the Czech tax legislation or by 30 percent lump sum, maximum annual amount of lump-sum expenses is CZK600,000.

Gains from stock option exercises

Residency status

Taxable at:

 

Grant

Vest

Exercise

Resident

N

N

Y

Non-resident

N

N

Y*

Other (if applicable)

N/A

N/A

N/A

* Provided that between the grant and vest/exercise (depending on the SOP Plan) of the stock option, the employee was working in the Czech Republic and the stock option relates to the work performed within this period; then a proportion of the income from the stock option (attributable to the time spent in the Czech Republic) should be taxed in the Czech Republic.

Generally, the granting of stock options is not a taxable moment, provided that the option is granted for free and the employee does not have any rights to dispose of the option/shares. The vest is not a taxable moment, assuming that the employee does not acquire the shares automatically at the vest.

The taxable moment is the exercise of the option that is when the employee actually acquires shares. The taxable amount is the market value of the shares at the moment of exercise, or the difference between the market value at the moment of exercise reduced by an amount paid by the employee for the shares. Income from stock options granted by the employer is taxable as employment income.

Foreign exchange gains and losses

The foreign exchange gains realized are tax exempt generally, provided that they are not realized as a result of trading with currencies.

Principal residence gains and losses

Gains from a sale of principal residence realized by Czech tax resident are taxable as other income and as such included in a general tax base (subject to flat tax rate of 15 percent).

The taxable amount is determined as the sales price reduced by the original acquisition price. Any losses incurred can be offset only against gains from sale of other immovable properties and cannot be carried forward.

Gains from sale of principal residence are tax-free provided the individual lived in this residence for at least 2 years right before the sale or provided funds from the sale are used for buying their other principal residence under certain conditions.

Capital gains and losses

Capital gains on disposal of securities are tax-free only after the securities have been held more than 3 years. Any capital gains realized on the disposal of securities up to annual gross sale amount of CZK100,000 are tax exempt for the taxpayer.

The capital gains realized on the sale of ownership interest in business companies (limited liability company) are tax-free only after the ownership interest has been held more than 5 years.

The capital gains are taxed in the Czech Republic through the tax return, where they are included in the taxpayer’s general tax base (subject to 15 percent flat rate).

Any capital losses from sale of securities can be offset against gains from sale of other securities only and cannot be carried forward.

Gifts

The gift tax was abolished as of 1 January 2014 and it was implemented into the Czech Income Tax Act. Income Tax (at the rate of 15 percent) is generally imposed on assets donated. The tax legislation allows for an exemption from income tax of gifts between relatives, between the persons living in the same household for a period at least 1 year before the gift was provided and exemption applies under certain circumstances in case of gifts provided to the trust. Moreover, the gifts up to the annual value of CZK15,000 are generally exempt from the income tax. Gifts provided abroad are generally subject to 15 percent withholding tax (in case of EU residents, EEA residents, bilateral double tax treaty country/jurisdiction residents or residents of a country/jurisdiction having a bilateral agreement on exchange of information in tax matters concluded with the Czech Republic) unless the relevant double tax treaty does not provide otherwise. Otherwise, 35 percent withholding tax is applicable.

Additional capital gains tax (CGT) issues and exceptions

Are there additional capital gains tax (CGT) issues in the Czech Republic? If so, please discuss?
 

Not applicable.

Are there capital gains tax exceptions in the Czech Republic? If so, please discuss?
 

Capital gains on disposal of securities are tax-free only after the securities have been held more than 3 years. However, the capital gains realized on the disposal of securities up to the annual amount of CZK100,000 are tax exempt for the taxpayer.

The capital gain realized on the sale of ownership interest in business company (limited liability company) is tax-free only after the ownership interest has been held more than 5 years.

General deductions from income

What are the general deductions from income allowed in the Czech Republic?
 

The Czech tax legislation provides for the following deductions up to limits stipulated by the Czech tax legislative from tax base. The following deductions can be claimed by Czech tax resident and also by Czech tax non-resident who have more than 90 percent of the worldwide income from Czech sources and who is the tax resident in other EU Member country/jurisdiction or EEA country/jurisdiction.

  • Interest on mortgage provided in the Czech Republic or abroad, provided that further conditions stipulated by the Czech tax legislation are met (particularly that the mortgage has to be used for financing own permanent housing/accommodation of the individual or family members).
  • Contributions paid by an individual to a private pension fund in the Czech Republic or private pension insurance scheme in another EU (EEA) country/jurisdiction, provided that further conditions stipulated by the Czech tax legislation are met.
  • Contributions paid by an individual to a private life insurance scheme or private pension insurance scheme in the Czech Republic or in another EU (EEA) country/jurisdiction, provided that further conditions stipulated by the Czech tax legislation are met.
  • Cash or non-cash charitable contributions made to defined Czech entities and individuals as well as similar entities and individuals registered in another EU (EEA) country/jurisdiction.

Tax credits

The following tax credits can be claimed in the Czech Republic.

  • Tax credit of CZK24,840 per year for the taxpayer (generally for residents and non- residents; from 2014 tax credit can also be claimed by individuals receiving pension from Czech pension insurance scheme or a similar foreign compulsory old age insurance scheme).

The following credits can be claimed by Czech tax resident and also by Czech tax non- resident who have more than 90 percent of the worldwide income from Czech sources and who is the tax resident in other EU Member country/jurisdiction or EEA Member country/jurisdiction.

  • Tax credit of CZK15,204 annually per dependent child, CZK19,404 for a second dependent child and CZK24,204 for third and each subsequent dependent child living with taxpayer in the common household in EU Member country/jurisdiction or EEA Member country/jurisdiction.
  • Pre-school fee paid for each child up to the annual minimum wage (i.e. CZK14,600 for 2020)
  • Tax credit of CZK24,840 for a spouse whose own worldwide income does not exceed CZK68,000 per year.

Tax reimbursement methods

What are the tax reimbursement methods generally used by employers in the Czech Republic?

Tax reimbursements can be grossed up on an accrual basis or on the year rollover basis.

If accrual basis is used, the company incurs a liability to pay taxes on behalf of the employee. Such taxes can be included in taxable income in the year in which they accrue, regardless of when paid.

Calculation of estimates/prepayments/withholding

How are estimates/prepayments/withholding of tax handled in the Czech Republic? For example, Pay-As-You-Earn (PAYE), Pay-As-You-Go (PAYG), and so on.

Pay-as-you-go (PAYG) withholding

The income of an individual paid by a Czech entity based on a local contract with a Czech employer (Czech entity or Czech branch) or working in the Czech Republic under the economic employer is subject to monthly wage tax withholdings. The withholdings are made by the Czech / economic employer through a payroll agenda. Similarly, the foreign entity employing individuals in the Czech Republic for more than 183 days or foreign entity having a permanent establishment (other than created due to rendering of services) in the Czech Republic will have the duty to register as a payroll agent and make monthly wage tax withholdings.

PAYG installments

Czech and foreign employees employed and paid by a foreign employer with no branch in the Czech Republic must make tax installments (except for employees of foreign employer that is liable to act as payroll agent; see above). The amounts payable and the payment frequency are determined by reference to the tax liability of the previous year; it follows, that the prepayments are not due in the first year of the individual’s activities in the Czech Republic.

  • If the tax liability of the previous years was CZK30,000 or less, the tax is payable in a single installment by the due date for filing the tax return; no prepayments are due in the following year.
  • If the tax liability of the previous year was higher than CZK30,000 but less than CZK150,000, the tax prepayments are payable biannually in an amount of 40 percent of the previous year’s tax liability. The first prepayment is due by the 15th day of the sixth month after the deadline for filing the tax return (tax liability payment).
  • If the tax liability of the previous year was higher than CZK150,000, the tax is payable quarterly in an amount of 25 percent of the previous year’s tax liability. The first prepayment is due no later than by the 15th day of the third month after the deadline for filing the tax return (tax liability payment).

Any balance outstanding is payable by the due date for filing of the tax return.

When are estimates/prepayments/withholding of tax due in the Czech Republic? For example: monthly, annually, both, and so on.

Please see above.

Relief for foreign taxes

Is there any Relief for Foreign Taxes in the Czech Republic? For example, a foreign tax credit (FTC) system, double taxation treaties, and so on?

 

The Czech Republic has a broad network of double tax treaties - both former Czechoslovakian and the new Czech treaties are in force. Beneficiaries of income tax treaties may be exempt from income tax on certain income, but such exempt income must be reported in a tax return. The method of bilateral relief from double taxation depends on the particular treaty. However, from 2008 tax period the taxpayer may also choose the method of exemption with progression with respect to employment income from a treaty country/jurisdiction under the local Income Tax Act regardless of the double avoidance method stipulated by the respective double tax treaty whichever is more favorable for them, i.e. the double taxation avoidance under the treaty or under the local ITA, providing that certain conditions are met.

General tax credits

What are the general tax credits that may be claimed in the Czech Republic? Please list below.

 

The following tax credit can be claimed in the Czech Republic.

  • Tax credit of CZK24,840 per year for the taxpayer.

The following credits can be claimed by Czech tax resident and also by Czech tax non- resident who have more than 90 percent of the worldwide income from Czech sources and who is at the same time tax resident of other EU Member country/jurisdiction or EEA Member country/jurisdiction.

  • Tax credit of CZK15,204 annually per dependent child, CZK19,404 for a second dependent child and CZK24,204 for third and each subsequent dependent child living with taxpayer in the common household in EU Member country/jurisdiction or EEA Member country/jurisdiction.
  • Tax credit of CZK24,840 for a spouse whose own worldwide income does not exceed CZK68,000 per year.

Sample tax calculation

This calculation assumes a married taxpayer resident in the Czech Republic with two dependent children whose 3-year assignment begins 1 January 2018 and ends 31 December 2020. The taxpayer’s base salary is 100,000 US dollars (USD) and the calculation covers 3 years. The spouse’s income does not exceed CZK68,000 per year.

 

2018

USD

2019

USD

2020

USD

Salary

100,000

100,000

100,000

Bonus

20,000

20,000

20,000

Cost-of-living allowance

10,000

10,000

10,000

Housing allowance

12,000

12,000

12,000

Company car

6,000

6,000

6,000

Moving expense reimbursement

20,000

0

20,000

Home leave

0

5,000

0

Education allowance

3,000

3,000

3,000

Interest income from non-local sources

6,000

6,000

6,000

Exchange rate used for calculation: USD1.00 = CZK22.00.

Other assumptions

  • All earned income is attributable to local sources.
  • Bonuses are paid at the end of each tax year and accrue evenly throughout the year.
  • Interest income is not remitted to the Czech Republic.
  • The company car is used for business and private purposes and originally cost USD50,000.
  • The employee is deemed resident throughout the assignment. Tax treaties and totalization agreements are ignored for the purpose of this calculation. This means that the taxpayer is subject to Czech social security scheme.

Calculation of taxable income

Year-ended

2018

CZK

2019

CZK (34%)

2020

CZK

Days in the Czech Republic during year

365

365

365

Earned income subject to income tax

 

 

 

Salary

2,200,000

2,200,000

2,200,000

Bonus

440,000

440,000

440,000

Cost-of-living allowance

220,000

220,000

220,000

Net housing allowance

264,000

264,000

264,000

Company car*

132,000

132,000

132,000

Moving expense reimbursement

440,000

0

440,000

Home leave

0

110,000

0

Education allowance

66,000

66,000

66,000

Taxable employment income

3,762,000

3,432,000

3,762,000

Other income - interest

132,000

132,000

132,000

Total taxable income

3,894,000

3,564,000

3,894,000

* Assuming it is a car benefit, that is car available for business and private purposes, assessed in an amount of 1 percent from the acquisition price (USD50,000) per each month that is USD6,000 (CZK132,000) per 12 months.

Calculation of tax liability

 

2018

CZK

2019

CZK

2020

CZK

Taxable income subject to partial tax base

3,762,000

3,432,000

3,762,000

Social security (employer's part)

698,328*

701,268*

753,256*

Social security (employee's part)

262,825

256,461

277,976

Tax base from employment income

4,460,328

4,133,268

4,515,256

Interest income

132,000

132,000

132,000

Total tax base

4,592,300

4,265,200

4,647,200

Solidarity tax increase**

162,611

130,371

146,295

Czech Republic tax thereon

688,845

639,780

697,080

Total income tax

851,456

770,151

843,375

Foreign tax credits

0

0

0

Less:

 

 

 

Domestic tax rebates (dependent spouse rebate)

 

 

 

Per dependent children

34,608

34,608

34,608

Per individual

24,840

24,840

24,840

Per dependent spouse

24,840

24,840

24,840

Total Czech Republic tax

767,168

685,863

759,087

Social security (employee's part)

262,825

256,461

277,976

* 25 (24,8 percent as of 1 July 2019) percent of taxable income (either real or hypothetical mandatory employer part of social insurance contributions) - subject to caps of CZK1,438,992 for 2018; CZK1,569,552 for 2019; CZK1,672,080 for 2020 and 9 percent of taxable income (either real or hypothetical mandatory employer part of health insurance contributions); no cap applicable.

** Applicable on income exceeding annual cap for social insurance.

Footnotes

1. Certain tax authorities adopt an ‘economic employer’ approach to interpreting Article 15 of the Organisation for Economic Co-operation and Development (OECD) model treaty which deals with the Dependent Services Article. In summary, this means that if an employee is assigned to work for an entity in the host country/jurisdiction for a period of less than 183 days in the fiscal year (or a calendar year of a 12-month period), the employee remains employed by the home country/jurisdiction employer but the employee's salary and costs are recharged to the host entity, then the host country/jurisdiction tax authority will treat the host entity as being the ‘economic employer’ and therefore the employer for the purposes of interpreting Article 15. In this case, Article 15 relief would be denied, and the employee would be subject to tax in the host country/jurisdiction.

2. For example, an employee can be physically present in the country/jurisdiction for up to 60 days before the tax authorities will apply the ‘economic employer’ approach.

3. Sample calculation generated by KPMG Česká republika, s.r.o., the Czech Republic member firm affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on the Income Taxes Act No. 586/1992 Coll. as subsequently amended.

Disclaimer

All information contained in this publication is summarized by KPMG Česká republika, s.r.o., the Czech Republic member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. The information contained in this publication is based on the Income Taxes Act No. 586/1992 Coll. as subsequently amended, Act 280/2009 Coll.onTax Administration and on the social and health security legislation (Act No. 592/1992 Coll., No. 589/1992 Coll., No. 48/1997 Coll. and No. 54/1956 Coll.).

Copyright

© 2020 KPMG Česká republika, s.r.o., the Czech Republic member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

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