PD U1 form (Confirmation of periods to be taken into account for unemployment benefits) is a confirmation of employment abroad during which your employer paid unemployment insurance contributions on your behalf.
The form is issued by the foreign employment office after the employment termination and is submitted to the employment office in your home country or the country where you are claiming unemployment benefits.
You will need to present this document when you return from abroad to your home country or another EU country to claim unemployment benefits.
Payment of the overpayment depends on how the tax is settled:
annual statement - if the employer has made an annual statement, the overpayment will be paid during April, in the March salary.
tax return - if a tax return has been filed, the tax office will process it and pay the overpayment within a maximum of 30 days from the day after the tax return filing deadline.
In the Czech Republic, tax returns can be filed up to 3 years back. The 3‑year period starts from the end of the deadline for filing a proper tax return for the tax year in question.
What does this mean in practice?
In 2025 you can claim a tax refund for the following years:
The tax return for the year 2021 can be filed no later than 1st of April, 2025 (or 1st of July, 2025 if an extension of the deadline has been applied).
The tax return for the year 2022 can be filed no later than 1st of April, 2026 (or 1st of July, 2026 if an extension of the deadline is granted).
The tax return for the year 2023 may be filed no later than 1st of April, 2027 (or 1st of July, 2027 if an extension of the deadline is granted).
Yes, if you don't file your tax return by the statutory deadline, you could face a late filing penalty. The amount and incurrence of the penalty are governed by the following rules:
Tolerance period of 5 working days
The Tax Office will tolerate late filing of your tax return if you file it within 5 working days after the due date.
No penalty will be imposed within this time limit.
Penalty for late filing after 5 working days
If you file your tax return more than 5 working days after the deadline, you are liable to pay a penalty.
The penalty is calculated as follows:
0.05% of the tax assessed for each day of delay, up to a maximum of 5% of the total tax.
0.01% of the reported tax loss for each day of delay, up to a maximum of 5% of the reported loss.
Maximum penalty
The maximum amount of the penalty is CZK 300 000.
The penalty does not apply if the amount of the calculated penalty does not exceed CZK 1,000 (and you were not obliged to file an ex officio return).
In the Czech tax return you can claim tax allowances (e.g. for the taxpayer, spouse, disability, disability insurance, etc.), non‑taxable parts of the tax base (e.g. mortgage interest, gifts, pension savings, long‑term investment product, long‑term care insurance) and tax benefits on children, etc.
The Taxable Income Certificate form is issued by the employer to an employee who has not requested an annual tax statement. This document contains a summary of the employee's annual income, income tax paid in advance and other information for the previous calendar year. It serves as a basis for filing a tax return if the employee must or wishes to file the tax return himself.
has income for the year 2024 exceeding CZK 50,000 and it is not tax-free income, income that is not subject to tax or income on which withholding tax is levied (according to Section 36 of the Income Tax Act),
has a simultaneous income from several employers (concurrence of employment and agreements on work performance, agreements on work activity), except in cases where the income was subject to withholding tax,
has income from employment (from dependent activities according to § 6 of the Income Tax Act) plus other income according to § 7-10 of the Income Tax Act (from business, capital assets or other income) exceeding CZK 20,000,
has a tax loss.
Please note: The income limits (CZK 50,000 and CZK 20,000) are gross amounts, not profits.
And also when various conditions are breached:
If a person has used tax allowances for life insurance or pension insurance and additional insurance in the past and terminated it early, these allowances must be retaxed.
A self‑employed person in the flat-rate scheme has breached the terms of the flat‑rate scheme.
Personal Income Taxpayer Declaration Form (Formulář prohlášení poplatníka daně z příjmů fyzických osob) is a pink form issued by the Tax Administration. It is a form that sets out the method of taxation by the employer. On the basis of the signed form, the employer deducts tax from the employee's wages, taking into account any allowances claimed by the taxpayer.
Yes, we guarantee the accuracy of the calculation. If we find an error in the calculation, we will refund the processing fee.
We are not responsible for errors in the calculation by entering incorrect values. This means that you are responsible for completing the correct return yourself. Therefore, please check the values entered before completing your order.
The price depends on your specific needs and situation. You will see the approximate price directly when filling out the application. We will give you the final price after all details have been taken into account.
For an illustration, you can take a look at the orientation price list available on our website.
We are able to help you obtain these documents from Czech republic:
Prohlášení poplatníka daně z příjmů fyzických osob: certificate of taxable incomes,
U1: it proves the entitlement to unemployment benefits after your return from abroad,
S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.
In addition, we can help you obtain an EWR form to give you unlimited taxpayer status. This will enable you to claim a refund and qualify for various other tax reliefs.
We will be happy to help you with your request. Schedule a consultation and one of our tax specialists will get in touch with you. Read how the consultation works or fill in the order form directly.
Yes, just select the countries, from which the dividend will be paid to you, on the application form. You can also upload a statement and we will verify your entitlement to tax refund from dividends.
The property tax return must be filed by 31st of January of the relevant year for the tax period of the previous year.
The obligation to file the tax return applies in particular to the first year after the year in which you acquired the property (e.g. if you acquired the property in 2024, you will file the return by 31st of January, 2025).
In subsequent years, you only file a tax return if there have been changes affecting the calculation of the tax (e.g. a change in the area, type of land, extension, expansion or demolition).
If there are no changes, the tax return is not filed again.
The entitlement to a tax refund from dividens depends on the withholding tax paid abroad and the terms of the double taxation treaty between the Czech Republic and the given country. Simply fill out our application form with basic information about the dividend and upload your broker's statement. We will verify your request and let you know if you are entitled for a refund.
The refund process depends on the speed of response from foreign authorities and other institutions. It usually takes several months for the request to be processed and the amount to be credited to your account. We will keep you informed of the progress.
The price of the service depends on the number of dividends and the complexity of the processing. Once we have verified your request, we will contact you with a specific price offer.
The road tax on personal cars has been abolished from the 2022 tax year. From 1st of January 2022, only selected vehicles weighing 12 tonnes or more are subject to the road tax.
If the road tax applies to you (e.g. you own a vehicle subject to road tax, especially trucks), the deadline for filing your tax return is the 31st of January of the following year, or the first working day after that date if the 31st of January falls on a weekend or holiday.
Jointly for all co‑owners - The tax return is filed by only one of the co‑owners as a joint representative. This representative must be elected by the other co‑owners and notified to the tax office.
Each co‑owner individually - If the co‑owners do not elect a joint representative, each co‑owner is required to file the tax return for his / her co‑ownership interest alone.
Yes, you must file a property tax return if you own a garage. From 1st of January, 2024, garages are taxed on the basis of their registration in the Land Registry, not on their actual use. If your garage is listed as a garage in the Land Registry, you are required to declare it on your tax return, regardless of whether you actually use it.
Yes, if you have made an addition, extension or other change that affects the tax calculation (e.g. a change in the size or type of building), you are required to file a property tax return.
In this case, you file a so called partial tax return, in which you list only the changes that have been made.
The deadline for filing the partial tax return is 31st of January of the year following the change (e.g. for an extension completed in 2024, the deadline is 31st of January, 2025).
Before the tax due date, you will receive from the Financial Administration of the Czech Republic the information necessary to pay the tax, including:
account number,
the amount of the tax (which may change according to the data in the tax return or changes in local coefficients),
the due date,
the variable symbol.
The information will be sent to you as follows:
By Datová schránka - If you have a Datová schránka, the data will be sent to it automatically.
By e‑mail - If you have requested that your data be sent by e‑mail, you will receive it by this method. The request must be filed with the relevant tax office no later than the 15th of March of the relevant year.
By cheque - If you have not set up a Datová schránka or requested the data to be sent by e‑mail, you will receive a cheque by post.
If you have requested to pay your tax by SIPO, the payment details will not be sent to you in any other way.
From the 1st of January, 2023, the free Postal Voucher A - document V / DS (tax deposit slip), which was used to pay, among other things, the real estate tax without the fee of the Czech Post s.p., has been abolished.
The deposit slip (postal order A) is sent only to property tax payers who have not set up a tax information box plus, a Datová schránka, are not registered to send their tax payment details by e‑mail and do not pay tax via SIPO. Payment of tax by deposit slip is charged according to the current price list of the Czech Post.