Zdanění zahraničních investic českého daňového rezidenta

This bachelor's thesis focuses on the taxation of income of a Czech tax resident derived from foreign investments, with a specific emphasis on individuals using online investment platforms. The aim of the thesis is to clarify the rules for taxing dividends, interest, and capital gains within the context of the Income Tax Act and relevant international double taxation treaties. The theoretical part defines the legal framework and basic principles applied in international tax law, including methods for avoiding double taxation and the determination of tax residency. Attention is also paid to the comparison of the tax regimes of individuals and legal entities. In the practical part, a specific procedure for calculating tax liability is demonstrated on a model example of an investor using the XTB platform, and the options for legal tax optimization are assessed. The conclusions of the thesis offer a synthesis of findings and recommendations for the effective management of tax obligations when investing in foreign capital markets.