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KPMG: Year-end tax settlement vs. personal income tax returns filed by tax non-residents for 2011

Tax non-residents who want to claim various tax credits (except for the basic credit per taxpayer and per student), a tax allowance per dependent child and, in accordance with new legislation, all tax-deductible items (such as gifts provided, contributions to the supplementary pension insurance scheme, contributions to private life assurance schemes, interest on mortgage loans) can do so only through a personal income tax return. This means that an employer may not claim these tax reliefs through the year-end settlement of personal income tax advances.

Iva Krákorová, ikrakorova@kpmg.cz, tel.: +420 222 123 837
Iveta Svobodová, isvobodova@kpmg.cz, tel.: +420 222 123 620

Source: KPMG Česká republika, s.r.o.; Financial Update, January 2012
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