ARTICLE · 21 SEPTEMBER 2001

Amendments To Tax Laws

Vorlickova & Partners

Czech RepublicTax

Lucie Vorlickova

I. APPROVED AMENDMENTS

1. Social Security Convention with Austria

Starting on 01 January 2001 the social security convention between the Czech Republic and Austria has entered into force. Besides the non-discrimination principle this treaty governs the claims for benefits resulting from health insurance, old-age pensions, disability pensions or survivorship annuity.

Mandatory health and social security insurance is still govern by legal regulations of the state, in which the work is performed. For example, if an Austrian citizen is in the position of an authorised representative (executive) of the company in the Czech Republic and is remunerated for this performance, he is subject to the social security insurance in the Czech Republic as up to now.

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Amendments To Tax Laws

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