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5.5. Source Rules with Respect to Income Derived by Non-Residents


Dividends received from companies that are incorporated and registered in the Czech Republic.


Interest paid by Czech Republican residents to non-residents is deemed Czech sourced.


Royalty fees paid for the use of intellectual property in Czech Republic are deemed Czech sourced.

Rental Income

Rental income from property situated in the Czech Republic is deemed Czech sourced.

Service Fees

Service fees paid to a non-resident are deemed Czech sourced when services are rendered within the Czech Republic.Also,where services are rendered outside the Czech Republic for Czech residents by non-residents or undertaken for effectively earning income subject to Czech tax, then the fees will be deemed Czech sourced.