Daňové přiznání

Under Czech law

Filing deadlines are set by § 136 of the Tax Procedure Code (Act No. 280/2009 Sb.): three months after the tax year ends (in practice 1 April), four months for electronic filings (1 May), six months where a tax adviser or attorney files under power of attorney, or for audited entities (1 July). Anyone with a data box established by law must file electronically (§ 72). A short grace period softens lateness: the fine for late filing (§ 250) starts only from the sixth working day of delay, at 0.05 % of the assessed tax per day, and late payment triggers § 252 interest after its own four-day grace.

Employees with a single employer usually avoid filing through the employer''s annual settlement; entrepreneurs, landlords (income under § 9 of the Income Tax Act), and anyone with capital gains above exemptions file themselves.

A practical example

A landlord sells a flat in March and forgets the sale fails the time-test exemption. Realising in August, she files late: the § 250 fine and interest run, but both are fractions of what an office-initiated assessment with 20 % penále would have cost after a routine data-matching check flagged the cadastre transfer.

When you need a lawyer

Sales of property and company shares (exemption time-tests, § 4 and § 4a of the Income Tax Act), foreign income and tax-residency questions, and any year where a mistake surfaced — the sequencing of corrections decides the final bill.