Daňové souvislosti vysílání zaměstnanců do České republiky

This diploma thesis focuses on the taxation of international employee structures in the context of income taxes and, marginally, social security and health insurance contributions. The aim of the thesis is to identify the tax implications of posting employees to the Czech Republic and to compare them for various posting structures. The first part addresses general rules of taxing international employment. Subsequent sections concentrate on specific forms of secondment to the Czech Republic and their tax implications for both employees and employers, including procedural and administrative obligations. The final chapter summarizes the identified tax implications, conducts a comparison across different structures, and illustrates the extent of impacts through case studies.