Tax Map · 搬迁排名

Czechia 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在捷克共和国拥有住所，定义为永久居所，其情况表明有永久居住的意图
• 在捷克共和国有惯常居所，定义为在相关日历年内在捷克共和国停留至少 183 天（连续或分期停留，均计算已开始的每一天）

捷克没有投资居留或投资公民身份计划；对于一些远程工作者来说，主要的自费途径是政府的数字游民计划，而其他外国人通常需要标准的长期签证或居留许可，例如雇员卡或商业途径。

税务居民身份基于住所或居住满 183 天，因此通常在不再拥有永久住所并低于 183 天门槛时结束，通常还会同时成为其他地方的居民；没有离境税或特殊的正式离境程序，但个人必须能够证明非居民身份并履行最终纳税年度的税务义务。

“Individuals are tax residents of the Czech Republic if they have their residence or an habitual abode in the territory of the Czech Republic. Individuals with the habitual abode in the territory of the Czech Republic are those who stay there for at least 183 days in the relevant calendar year, continuously or in several periods (each started day of stay in the Czech Republic is counted). In this context, a residence in the Czech Republic means a place where the taxpayer has a permanent home under circumstances from which it can be inferred that he intends to stay in such home permanently. Individuals are tax non-residents if they are not covered by the previous sentences or if international treaties stipulate that they are tax non-residents.” — Czech Ministry of Finance / Public Administration Portal (gov.cz)

估算 — 与链接来源核实。 参见方法论。