Unlike civil domicile, tax domicile also applies to non-individuals.
For individuals registered as residents, tax domicile is in the municipality in which they are registered; for nonresident individuals, taxed on the source principle, tax domicile is in the municipality in which the prevailing portion of income is produced.
For those who work abroad for the public administration or have transferred their residence to one of the blacklisted countries, the tax domicile is in the last municipality where they are registered.
For non-individuals, domicile is established on the basis of the following criteria in the order in which they are listed:
registered office
administrative headquarters
branch office or permanent establishment
municipality in which the principal activity is carried out
It is established by law and, as a rule, mandatory.

A dummy foreign company is the fictitious location overseas of a company is a fiscal residence, that actually conducts business and pursues its business objective in another country.
The aim of this operation is to have taxation on revenue imposed in foreign countries where taxation is usually at a lower rate.
To avoid committing the crime of forming a dummy foreign company, it is also necessary to a registered office, as well as human and technical resources located overseas.

It is in a central, strategic position in Europe, with excellent services and excellent infrastructures.
– Tax regime with taxation at 19%
– It has a functional VAT recovery system with monthly deposit into current accounts, that allows greater liquidity
– Logistic advantages: it is in the centre of Europe and enjoys a continuously expanding road network
– It is one of the Eastern European countries with the most flourishing economy
– It offers all the services that you can find in Western European countries too
– The continuous flow of foreign capital creates several business opportunities
– It offers a very high quality of life
– It is not on any Black List and allows you to have public “limited companies”

• Regime fiscale con tassazione al 19%
• Ha un sistema di recupero dell’IVA funzionale con accredito mensile su conto corrente, che consente di aver maggior liquidià
• Vantaggi di tipo logistico: E’al centro dell’ Europa e gode di una rete viaria in continua espansione
• E’ tra i paesi dell’ Est Europa quella con l’economia più fiorente
• A livello di servizi offre tutto quello che si può trovare in un paese dell’Europa Occidentale
• Il continuo afflusso di capitali esteri crea numerose opportunità di business
• Offre una qualità di vita di livello molto alto
• Non è in nessuna Black List e consente di avere società “anonime”

It is possible to have residency, all you need to have is a rental contract and carry out some formalities at the foreigners department that the municipality you intend to reside in refers to.

As overseas residents it is possible to open personal bank accounts. It is also possible to open current accounts for overseas companies in banks in the Czech Republic. All accounts can have debit and/or credit cards (VISA, MASTERCARD), pay in and take out cash amounts, make payments of invoices at the counter (with a daily limit for each payment of about 11,000.00€ per day for each invoice)
Online operations on computers, smartphones and tablets are possible using certificates, tokens, text messages, App etc…
Accounts can be opened in about one hour.

It is possible to pay in cheques from all banks in Europe. It will take about 20 days for the amount to be credited to the account subject to collection!

In most minds, the Czech Republic is still positioned behind the Iron Curtain, there…. in the Eastern countries…. but if you dedicate a moment to looking at the map, we realise that we are nearer than you thought or imagined and that it is easy to get to by car from any European capital, as well as by train or plane.