{"schemaVersion":1,"passportCode":"CZ","passportUrl":"https://multipassrank.com/passport/czechia","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"768cf5f78e37f70280e4f26410155d0734036049d04228c91e4f59337f57aa80","notes":"Independent review of six topics, 33 facts and all 13 actual official sources. Read current native Lithuanian citizenship Articles 2(18), 7, 18, 22 and 23; requested and checked corrected test/support locators and the legal-entitlement distinction in Article 22(4). Read VMI's explicitly unofficial 2026 English tax law Articles 2(30), 4, 5 and 37 and native August 2026 commentary pages 52-54; checked the two-year 280/90 test, narrower foreign-citizen scope and relief caps. Read current Slov-Lex citizenship sections 7, 8, 8a and 9(16)-(18) and current tax sections 2(d)-(h), 45, plus actual Financial Administration treaty guidance. Informational HTML status and stale commuter-summary conflict remain disclosed; inbound former-nationality retention remains unresolved. Read Czech ministry naturalisation conditions and oath/EEA footnote, Cizinci.cz's actual English body, official NPI examination guidance, current Russian-application notice and February 2026 response pages 2-3. General multiple nationality remains expressly qualified for that cohort; unreadable section 7x is not claimed verified. Read actual 2026 tax memorandum pages 1-5 and the cross-border income guide's operative obligations/relief text; home/day alternatives, study-only exception, treaty sequence and split-year scope are preserved. Final tax locators were corrected before approval. No rates, individual eligibility outcome or unqualified retention assurance is approved."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"768cf5f78e37f70280e4f26410155d0734036049d04228c91e4f59337f57aa80","notes":"Independent review of six topics, 33 facts and all 13 actual official sources. Read current native Lithuanian citizenship Articles 2(18), 7, 18, 22 and 23; requested and checked corrected test/support locators and the legal-entitlement distinction in Article 22(4). Read VMI's explicitly unofficial 2026 English tax law Articles 2(30), 4, 5 and 37 and native August 2026 commentary pages 52-54; checked the two-year 280/90 test, narrower foreign-citizen scope and relief caps. Read current Slov-Lex citizenship sections 7, 8, 8a and 9(16)-(18) and current tax sections 2(d)-(h), 45, plus actual Financial Administration treaty guidance. Informational HTML status and stale commuter-summary conflict remain disclosed; inbound former-nationality retention remains unresolved. Read Czech ministry naturalisation conditions and oath/EEA footnote, Cizinci.cz's actual English body, official NPI examination guidance, current Russian-application notice and February 2026 response pages 2-3. General multiple nationality remains expressly qualified for that cohort; unreadable section 7x is not claimed verified. Read actual 2026 tax memorandum pages 1-5 and the cross-border income guide's operative obligations/relief text; home/day alternatives, study-only exception, treaty sequence and split-year scope are preserved. Final tax locators were corrected before approval. No rates, individual eligibility outcome or unqualified retention assurance is approved."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"CZ","topic":"citizenship","title":"Czechia: ordinary naturalisation","summary":"Ordinary naturalisation requires permanent-resident status and qualifying residence, integration and tests. Russian-national applications face a separate statutory suspension, so the general route is not universally available.","scope":"Ordinary adult grant under Act 186/2013; special declarations, descent, restoration and exceptional-merit routes are separate.","jurisdiction":"Czech Republic","routeId":"cz-ordinary-naturalisation","routeType":"naturalisation","facts":[{"id":"top20-cz-residence","label":"Permanent-residence routes","text":"Permanent residence is required at application: normally five continuous years, or three for EU, EEA and Swiss citizens; alternatively, permanent residence plus immediately preceding lawful stay can total ten years. Lawful residence before age 18 is credited. Statutory duration waivers do not remove permanent-resident status.","state":"conditional","sourceIds":["top20-cz-naturalisation"],"locator":"Conditions 1 and permitted duration waivers; footnote [1]","constraint":{"value":5,"unit":"years","basis":"permanent_residence","cohort":"Ordinary non-EU/EEA/Swiss applicant; three-year and combined ten-year alternatives and duration waivers are separate."}},{"id":"top20-cz-presence","label":"Actual presence and credited absences","text":"Normally at least half the qualifying period must be actual presence. Absences up to two consecutive months count; up to six can count for serious reasons. Specified family and minor cases can obtain a waiver.","state":"conditional","sourceIds":["top20-cz-naturalisation"],"locator":"Condition 2: actual presence, credited absences and waivers"},{"id":"top20-cz-tests","label":"Czech language and civic knowledge","text":"Normally Czech at CEFR B1 and civic knowledge are required. The language examination covers reading, listening, writing and speaking. Exemptions cover three Czech-medium school years, applicants under 15 or over 65, and disabilities preventing acquisition of the relevant knowledge. Accepted equivalent language examinations and exceptional discretionary waivers are separate possibilities.","state":"conditional","sourceIds":["top20-cz-naturalisation","top20-cz-language-exam","top20-cz-citizenship-portal"],"locator":"Naturalisation conditions 4–5; language portal introduction, exam parts and exemption section","language":{"framework":"CEFR","level":"B1","skills":["reading","listening","writing","speaking"]}},{"id":"top20-cz-conduct","label":"Integration, income and oath","text":"Integration, security and criminal-record conditions apply, alongside recent legal compliance and adult income-source evidence. Excessive welfare reliance is assessed with defined health, study, parental and caring exceptions. A grant normally becomes citizenship upon the oath, unless the oath is lawfully waived.","state":"conditional","sourceIds":["top20-cz-naturalisation"],"locator":"General conditions; conditions 3 and 6–8; further information on oath"},{"id":"top20-cz-dual","label":"Multiple nationality: general rule","text":"Czech law generally allows dual or multiple nationality. This does not resolve the former country's law or the separate restrictions affecting Russian nationals; no general retention assurance is given to that cohort.","state":"conditional","sourceIds":["top20-cz-citizenship-portal","top20-cz-russian-applications"],"locator":"Citizenship portal: Acquisition of citizenship; ministry notice on Russian applications"},{"id":"top20-cz-russian-suspension","label":"Russian-nationality processing restriction","text":"Ordinary Russian-national applications pending at the ministry by 10 February 2025 were suspended on 11 February; later arrivals are suspended the following day. The ministry ties resumption to section 2 of Act 65/2022 losing effect. Asylum holders and guardian applications for children under 15 are excluded; exceptional section 16 grants are separate.","state":"conditional","sourceIds":["top20-cz-russian-applications","top20-cz-russian-2026-explanation"],"locator":"Ministry notice points 1–3; 11 February 2026 response, pages 2–3, points I–III","effectiveFrom":"2025-02-11"}],"limits":["Naturalisation is not an entitlement; waivers and equivalent documents require the competent authority's assessment.","Russian-nationality cases require separate confirmation of current nationality-loss requirements as well as the suspension. The current consolidated section 7x text was not readable through e-Sbírka, so this candidate does not treat the general multiple-nationality rule as an exemption.","The ordinary guidance does not enumerate every special grant or declaration route."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"768cf5f78e37f70280e4f26410155d0734036049d04228c91e4f59337f57aa80","notes":"Independent review of six topics, 33 facts and all 13 actual official sources. Read current native Lithuanian citizenship Articles 2(18), 7, 18, 22 and 23; requested and checked corrected test/support locators and the legal-entitlement distinction in Article 22(4). Read VMI's explicitly unofficial 2026 English tax law Articles 2(30), 4, 5 and 37 and native August 2026 commentary pages 52-54; checked the two-year 280/90 test, narrower foreign-citizen scope and relief caps. Read current Slov-Lex citizenship sections 7, 8, 8a and 9(16)-(18) and current tax sections 2(d)-(h), 45, plus actual Financial Administration treaty guidance. Informational HTML status and stale commuter-summary conflict remain disclosed; inbound former-nationality retention remains unresolved. Read Czech ministry naturalisation conditions and oath/EEA footnote, Cizinci.cz's actual English body, official NPI examination guidance, current Russian-application notice and February 2026 response pages 2-3. General multiple nationality remains expressly qualified for that cohort; unreadable section 7x is not claimed verified. Read actual 2026 tax memorandum pages 1-5 and the cross-border income guide's operative obligations/relief text; home/day alternatives, study-only exception, treaty sequence and split-year scope are preserved. Final tax locators were corrected before approval. No rates, individual eligibility outcome or unqualified retention assurance is approved."},"url":"https://multipassrank.com/passport/czechia/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"CZ","topic":"taxes","title":"Czechia: individual tax residence","summary":"A substantive Czech home or at least 183 days of presence can establish domestic tax residence. Treaty rules and special-purpose stays can change the outcome and the reach of worldwide taxation.","scope":"Baseline individual income-tax residence and worldwide versus source taxation, using the tax authority's 2026 residence memorandum; not a rate or filing calculation.","jurisdiction":"Czech Republic","facts":[{"id":"top20-cz-tax-home","label":"Substantive home is an independent test","text":"A home available to the individual, together with circumstances showing an intention to reside there permanently, can establish domestic residence. Family, personal and economic facts matter. Immigration registration alone does not decide it; the home and presence tests are alternatives, not sequential tests.","state":"conditional","sourceIds":["top20-cz-tax-residence-2026"],"locator":"2026 memorandum section 1.1, domicile discussion, pages 1–3"},{"id":"top20-cz-tax-days","label":"Presence and study or treatment exception","text":"Habitual presence is at least 183 days in the calendar year, adding separate visits and counting any part of a day. Individuals staying solely for study or medical treatment fall within the special nonresident rule, even if a domestic home or presence criterion is met.","state":"conditional","sourceIds":["top20-cz-tax-residence-2026"],"locator":"Section 1.1, habitual presence and study/treatment exception, pages 3–4","constraint":{"value":183,"unit":"days","basis":"physical_presence","withinYears":1,"cohort":"Domestic habitual-presence test for a calendar year, subject to sole-purpose study/treatment and applicable treaty rules."}},{"id":"top20-cz-tax-scope","label":"Resident and nonresident scope","text":"Residents generally have tax obligations on Czech and foreign income. Nonresidents have Czech-source-only scope under the income-tax law, and an applicable treaty may restrict Czech taxation of that source income.","state":"conditional","sourceIds":["top20-cz-tax-residence-2026","top20-cz-cross-border-income"],"locator":"Memorandum section 1 introduction; cross-border guide: resident and nonresident obligations"},{"id":"top20-cz-tax-treaty-relief","label":"Treaties and foreign tax","text":"Domestic residence in both countries requires the actual treaty's ordered tie-breakers. Czech residents' foreign tax is handled under the applicable treaty and section 38f; it is not automatically refunded or universally exempted. Without a treaty, the guide points only to narrower domestic mitigation provisions.","state":"conditional","sourceIds":["top20-cz-tax-residence-2026","top20-cz-cross-border-income"],"locator":"Memorandum section 1.2; cross-border guide: obligations of a tax resident, references to sections 38f, 6(13) and 24(2)"},{"id":"top20-cz-tax-part-year","label":"Residence changes within a year","text":"Meeting the domestic habitual-presence test is assessed for the whole calendar year. A change in home or treaty circumstances can instead produce different residence periods within a year, with worldwide scope while resident and source-only scope while nonresident.","state":"conditional","sourceIds":["top20-cz-tax-residence-2026"],"locator":"Sections 1.1–1.2 and 2: whole-year habitual presence, changes of residence during the tax year, and resident/non-resident income scope"}],"limits":["Tax residence is fact-specific and is not determined solely by nationality, a permanent-residence permit or an address registration.","The 2026 memorandum controls the domestic test order. The broader business guide is used only for income scope and foreign-tax relief, not its simplified domestic residence discussion.","Income-specific treaty articles, pensions, withholding, social contributions and rates require separate treatment."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"768cf5f78e37f70280e4f26410155d0734036049d04228c91e4f59337f57aa80","notes":"Independent review of six topics, 33 facts and all 13 actual official sources. Read current native Lithuanian citizenship Articles 2(18), 7, 18, 22 and 23; requested and checked corrected test/support locators and the legal-entitlement distinction in Article 22(4). Read VMI's explicitly unofficial 2026 English tax law Articles 2(30), 4, 5 and 37 and native August 2026 commentary pages 52-54; checked the two-year 280/90 test, narrower foreign-citizen scope and relief caps. Read current Slov-Lex citizenship sections 7, 8, 8a and 9(16)-(18) and current tax sections 2(d)-(h), 45, plus actual Financial Administration treaty guidance. Informational HTML status and stale commuter-summary conflict remain disclosed; inbound former-nationality retention remains unresolved. Read Czech ministry naturalisation conditions and oath/EEA footnote, Cizinci.cz's actual English body, official NPI examination guidance, current Russian-application notice and February 2026 response pages 2-3. General multiple nationality remains expressly qualified for that cohort; unreadable section 7x is not claimed verified. Read actual 2026 tax memorandum pages 1-5 and the cross-border income guide's operative obligations/relief text; home/day alternatives, study-only exception, treaty sequence and split-year scope are preserved. Final tax locators were corrected before approval. No rates, individual eligibility outcome or unqualified retention assurance is approved."},"url":"https://multipassrank.com/passport/czechia/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"top20-cz-naturalisation","publisher":"Ministry of the Interior of the Czech Republic","title":"Granting citizenship of the Czech Republic","url":"https://mv.gov.cz/udeleni-statniho-obcanstvi-ceske-republiky","language":"cs","retrievedAt":"2026-09-17"},{"id":"top20-cz-citizenship-portal","publisher":"Ministry of the Interior of the Czech Republic — Cizinci.cz","title":"Citizenship","url":"https://www.cizinci.cz/web/en/citizenship","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-cz-language-exam","publisher":"National Pedagogical Institute of the Czech Republic","title":"Information about the Czech language citizenship examination","url":"https://cestina-pro-cizince.cz/obcanstvi/zkouska-z-ceskeho-jazyka/informace-o-zkousce-jazyk/","language":"cs","retrievedAt":"2026-09-17"},{"id":"top20-cz-russian-applications","publisher":"Ministry of the Interior of the Czech Republic","title":"Citizenship: suspension of ordinary Russian-national applications","url":"https://mv.gov.cz/statni-obcanstvi-ceske-republiky","language":"cs","retrievedAt":"2026-09-17"},{"id":"top20-cz-russian-2026-explanation","publisher":"Ministry of the Interior of the Czech Republic","title":"Information response MV-1477-9/OSO-2026 of 11 February 2026","url":"https://mv.gov.cz/volby/soubor/mv-1477-9-oso-2026.aspx","language":"cs","retrievedAt":"2026-09-17"},{"id":"top20-cz-tax-residence-2026","publisher":"General Financial Directorate of the Czech Republic","title":"Methodological information on tax residence: 39105/26/7100-20113-010370","url":"https://financnisprava.gov.cz/assets/cs/prilohy/ms-prime-dane/GFR_met_informace_danova_rezidence_2026_FS.pdf","language":"cs","retrievedAt":"2026-09-17"},{"id":"top20-cz-cross-border-income","publisher":"Financial Administration of the Czech Republic","title":"Starting a business: cross-border income and tax obligations","url":"https://financnisprava.gov.cz/cs/dane/zivotni-situace/zacinate-podnikat","language":"cs","retrievedAt":"2026-09-17"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"CZ","providerEntityCode":"CZE","providerEntityName":"Czechia","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.915,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"CZ","providerEntityCode":"CZE","providerEntityName":"Czechia","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":79.9780487804878,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}