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Taxes and Accounting  |  January 02, 2013 15:40:49

Tax Changes 2013: Growth VAT, flat rate tax deductions will be applied to children and wife!


Higher rates of value added tax, the so-called millionaires' tax, restrictions on lump-sum expenditure for traders or increased real estate transfer tax. These are changes that affect every one of us from the New Year. Not everyone will be felt most sharply increase the value added tax. This is from January increased by one percentage point - 15 and 21 percent.

First Value added tax

Higher value-added tax will be felt everybody. "To the family budgets of both the change in VAT rates reflect an increase in the monthly family expenses by about 190 crowns," explained the specific impacts on households for TN.cz Patria Finance chief economist David Marek. "The average household for necessary goods and services to pay 80 crowns a month more," he added.

Not the most increase in VAT rates affect families with young children. For example, babies in fact move from the reduced rate (currently 14%) to the standard rate, which will apply from 1 January 2013 21%. For a large package of diapers can mean becoming more expensive by 40 dollars!



It is possible that, but for the new year as foods nezdraží! But manufacturers will not want to reduce their margins, so they start defrauding food, or give them cheaper substitutes. Something similar in Czech shops resulted in the beginning of 2012, when the reduced rate of value added tax rose from 10 to 14 percent.


Second Millionaire tax

People with higher incomes can not pay more since January, will pay is called solidarity (or millionaires) tax. This means that people with incomes over 100,000 crowns a month, they will pay the amount over 100 000 new just 7% tax. Someone who earns example, 120,000 crowns a month, will be 20,000 extra pay additional seven per cent tax.

The law clearly says that part of the income for the year that exceed 48 times the average gross wages of tax is a tax rate of 22 percent. The remaining income is then taxed as before - 15 percent. The so-called. millionaire tax will apply to those who will have a tax base of at least 1.2 million a year for employees it then leads to the 100 thousand per month.

A special feature is a new tax that will be counted differently than ordinary income tax. Seven percent is not going to pay rather than the super-gross wage, but only from the gross salary. Basis for calculating this tax will be slightly lower.

Self-employed (Self-employed) millionaire pay tax in a tax return.

Solidarity, or the millionaires' tax, payable in 2015.
Some companies that facilitated their employees from tax increases, bonuses paid this year.

Third Tax returns for people with high incomes

From 2013 they will have to submit a tax return people with high incomes. Required returns will have to submit to the people who will have at least one month in income above 100,000 crowns.

4th Spending packages for entrepreneurs

Since 2013, the practice changed use of lump-sum expenditure. They use them entrepreneurs who do not tax records (previously single entry) or accounting (formerly podvojené accounting). Since the New Year, but these packages will not be able to use all since 2013 may apply only income entrepreneurs from more than 2 million a year.


Another limitation for the application fee expenditure is that the 40% flat rate will claim expenses up to a maximum amount of 800 000 CZK (valid condition but receive a maximum of 2 million per year). The 30% flat rate expenses can be claimed up to 600,000 crowns (also here the income condition up to 2 million per year).

When you can not use the flat rate tax benefit for children and wife

If you as an entrepreneur can use flat-rate you will not be able to claim tax relief for children and a discount on his wife with no income. This concerns especially families with young children, where one parent business. Not the most tax burden on families by portal finance.cz increases when one of the parents on parental leave with a child, one of them receives a disability pension (income does not exceed 68 000 CZK) and has no income, one of the parents is unemployed and no longer receives support while they have two children, one of the parents and student have one child, both of whom are self-employed.

If you still want a tradesman to use tax benefits, you need to keep tax records or accounting. On the other hand, it is necessary to consider carefully because some families, this measure does not pay, because actual costs are very low compared to income.


5th Real estate transfer tax

From January to the real estate transfer tax připlatíme, because it increases the rate of 3 to 4 percent. This means that if you transfer to someone else's house, apartment, cottage or land, from 1 January to připlatíme. As the tax base serves the agreed purchase price, but only if it is higher than the price of an expert.

This means that if the property to 3.5 million by the end of 2012 the real estate transfer tax 105,000 crowns, the new year will pay about 35,000 more of 140 thousand.

6th Tax relief for pensioners

The tax package, which pushed the government brings changes for pensioners who have some income. This applies not only to retired workers, but all who somehow earn (such as renting an apartment). T and have since 2013, can not claim tax relief for pensioners. The annual rate of up to 24,480 crowns.

Who can tax relief for seniors to apply?

The only exception will be the new pensioners who retire between the 2nd January and 30 September letožního year. For 2013, the discount will be able to apply in 2014 but this will not be entitled to a discount.

In return for the tax year 2012, but pensioners will be able to apply the discount.

Finta pensioners

Some retirees figure out how to circumvent the law and get a tax credit next year, though in 2012 it received a pension. On one day interrupts a pension (January 1), the very next day it espouses. This fulfills the condition, which is necessary for the tax credit. All this allows dual interpretation of the law.

The Ministry of Finance has strongly warns that whoever wants to somehow circumvent the law, he shines. And if you find that some of this gap in the law used purposefully, it affects tax administration.

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