Waiver of social insurance penalties

Employers and self-employed people affected by flooding can apply for penalties on unpaid social insurance to be waived. The Czech Social Security Administration will assess each case individually and require evidence of flood damage. 

You can submit a waiver request through your data box to your District Social Security Administration. You must attach a completed declaration.

Waiver of tax office interest and penalties

You can also ask the tax office to waive late-payment interest, interest on deferred tax and penalties for late tax returns. If you receive a subsidy, you can apply for the related levy and penalty to be waived.

Deferring tax payment or paying in instalments

Are you at risk of falling behind with tax or advance payments? You can apply to the tax office for a payment deferral or permission to pay in instalments. 

You can find the application in the app on the Financial Administration website. 

Waiving or changing advance payments

If you cannot afford the prescribed advances, you can request a different amount or a waiver. 

You can find the application in the app on the Financial Administration website. 

Extending the tax return filing deadline

If flooding prevents you from filing a tax return, you can ask the tax office to extend the filing deadline. 

Exemption from administrative fees

All legal entities and individuals affected by the floods are exempt from administrative fees relating to tax proceedings. These are mainly fees for applications to defer tax payments or waive interest and penalties. 

Property tax exemption

Municipalities and towns can issue a decree granting a general or specific property tax exemption. Flood-affected land and buildings can thus be exempt for up to 5 years. The decree itself must be issued no later than 31 March 2025.

Donation deduction limit increased to 30% of the tax base

This year, you can again reduce your tax base by up to 30%; I described all the conditions in an earlier article.

Overall, most of these exemptions apply only to interest, fines and late payments directly connected with this year’s floods.