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EMPLOYEES – TAXATION, SOCIAL SECURITY, AND HEALTH INSURANCE    
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The extent of an individual’s taxation in the Czech Republic depends on the individual’s tax residency
status. Czech tax residents are subject to tax on their worldwide income. Czech tax non-residents are
subject to tax on Czech-source income only. Tax non-residents are taxed in the same way as residents on
their Czech-source income, except for certain types of income.

Full article you can find: https://issuu.com/ppagency/docs/db_aj_2015_web/61