Dividends paid by a Czech entity
Dividends received from a Czech entity are normally taxed 15% flat tax rate at source at the time of payment and are not subject to any further tax.
Dividends paid by a foreign entity
Foreign dividend income received by Czech tax residents is subject to a flat 15% tax rate in the Czech Republic.
According to the relevant Double tax treaty, the tax paid abroad may be credited against the Czech tax up to the limits stipulated by the Double tax treaty. This should be determined on a case by case basis in accordance with the relevant Double tax treaty.
Foreign dividend income received by Czech tax non-residents is not taxable in the Czech Republic.