Zdanění dlouhodobého spoření na stáří v ČR

This bachelor’s thesis focuses on the tax aspects of long-term retirement savings in the Czech Republic and on the changes introduced to this area by the legislative reform effective from 2024, particularly the introduction of the long-term investment product, the unification of tax deduction limits, and adjustments to the conditions for tax incentives. Attention is devoted to the third pillar of the pension system, especially supplementary pension savings and the long-term investment product. The theoretical part deals with the pension system of the Czech Republic, the principles of tax incentives, and legislative changes in this field. The practical part is based on model calculations of tax savings for selected types of taxpayers and on an original questionnaire survey assessing the perception of tax incentives among the economically active population and the level of their tax literacy.