How to get rid of tax and insurance debts? The Gracious Summer of 2023 comes


As we have already reported on our website, the so called “Gracious Summer” (“Milostivé léto” in Czech, i.e. forgiveness of debts) in 2023 follows on from the measures of previous years and enables the effective solution of tax and social security contributions debts.

If tax debtors repay the original debt incurred by 30/9/2022 by 30/11/2023 at the latest and meet other conditions, they will be forgiven penalties, interest, fines for late filing of tax returns or other accessories to debts. On the website of the Financial Administration, it is possible to find interactive instructions for filling out an application for waiving accessories to tax or for spreading the debt payment in installments. Only natural persons can legitimately apply for an extraordinary remission of tax accessories.

In an almost similar way, it is possible to utilize waiving accessories to arrears of social security premiums. It is not necessary to apply for a waiver here, it is sufficient to send a notification about the payment of the outstanding insurance premium via the CSSA ePortal. More information can be found on the CSSA website.