Czechia: individual tax residence

Substantive home is an independent test

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.

Presence and study or treatment exception

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.

Resident and nonresident scope

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.

Treaties and foreign tax

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.

Residence changes within a year

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.