Speciální režimy zdanění zahraničních zaměstnanců

The diploma thesis is focused on area of international labour migration and potential impact of different approaches to taxation of employment income among countries on decisions on relocation to another state, especially in case of foreign highly qualified workers. Some states try to influence this decision, among other things, through implementation of special tax regimes for foreign workers in their tax legislation. The aim of this work is to identify the conditions and parameters of special regimes for foreign workers in selected countries of the European Union, namely Denmark, Finland, Ireland and the Netherlands, and to determine the impact on effective tax burden on employment income when taxed by a special regime instead of regular tax regime in the selected states. The results of the analysis showed the existence of differences in selected indicators of tax burden both between normal and special regimes within one state but also between the selected countries. Simultaneously, the existence of cases where the use of regular tax regime is more advantageous for the taxpayer or his employer in terms of the considered indicators of tax burden cannot be ruled out. However, simple statistics resulting from the analysis suggest that income taxation and the use of special tax regimes for the taxation of foreign highly skilled workers could, with appropriate parameters and in combination with other attributes increasing the state's attractiveness, contribute positively to the inflow of highly skilled workers from abroad.