In accordance with Income Tax Law § 35ba (1) the taxpayer can deduct from taxes calculated only 24 840 CZK for himself ( "discount on the taxpayer"), but under the conditions the same amount for a wife or husband.
The largest uncertainties arise about the concept of "own revenue" wife.
One large group of people think that it counted as "active earnings" - that is, income from employment, business and the like, not the parent or parental contributions. The second group in turn thinks that it calculates almost everything, including maternity and parental, that discount can be used effectively only in "socially weak" cases. Both are wrong.
Own income of the spouse includes in particular:
- All earnings from employment, business or agreements on work performed outside an employment relationship (agreement on the implementation of labor agreement on the work),
- Financial assistance in maternity
- Sickness insurance benefits
- Unemployment Benefits
- Payment (wage compensation) for vacation
- Income from pension insurance (old age, full and partial disability, widows' and widowers')
- Wife maintenance after divorce (but not the maintenance for the child),
- Revenue from the sale of property that does not belong to the joint property of spouses,
- The succession derived income
- The value of gifts received in the tax period.
On the contrary, own income of the spouse does not include:
- Parental allowance
- Other benefits of state social support, including birth grants and child allowance, social supplements, housing allowance and similar
- Social assistance benefits
- Assistance benefits in material need
- Contribution to the care, social services
- State contributions to retirement income insurance
- State contributions to building savings
- A scholarship provided to student continuously preparing for the future profession
- Income arising from the care of another person who is entitled to care under the Law on social services.
Source: Aktualne.cz
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Income Tax Act
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