New conditions for submitting tax returns

The threshold decisive for the obligation to file a tax return has changed for the year 2023 from the original amount of CZK 15,000 to CZK 50,000. Also, the threshold decisive for the obligation to file a tax return in respect of income deriving from dependent activities (under sections 7-10) has changed from the original CZK 6,000 to CZK 20,000.