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ENTREPRENEURSHIP OF FOREIGN ENTITIES AND ITS TAXATION IN THE CZECH REPUBLIC    
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Entities that are not tax residents of the Czech Republic may become liable to income tax according to
the Income Tax Act No. 586/1992 Coll., as amended, if they receive income derived from the territory of
the Czech Republic. Although the basic level of taxation of this income is relatively low (corporate income
tax 19%, natural persons 15%), it may become a fundamental complication for their business activities.
It is essential to realise the fact that, in some cases, income tax of tax non-residents is withheld in a form
of withholding tax from gross revenues (at the rate of 5% or 15%), and not from profit.


Full article you can find: https://issuu.com/ppagency/docs/db_aj_2015_web/56