After the outbreak of the conflict in Ukraine, the Czech labor market experienced an influx of Ukrainian workers into all sectors of industry and services. From the beginning, the question arose as to how to solve the taxation of their incomes and how to assess the benefits provided to them if applicable. In the case of exercising employee tax reliefs, it is necessary to review whether the employee in question is a Czech tax resident or not. If he/she is not a Czech tax resident (i.e. he/she remains a resident of Ukraine), only the basic taxpayer relief and the tax credit for student can be applied during 2023.

Assessing a residence does not always have to be a straightforward cause, and the resulting state may not last forever. In standard practice, therefore, a suitable tool for eliminating the employer’s risks is to request confirmation of the employee’s tax domicile. An employee (e.g. the person granted a temporary protection visa) obtains such a confirmation from the tax office, on the basis of an application, which is available together with other information on the website of Financial Administration of the Czech Republic, also in Ukrainian. In the case of a positive assessment by the tax office, this is an important means of proof and a confirmation that it is possible to grant the employee in question the right to tax reliefs (tax credits per children, disability, etc.), if other conditions are met.