Czechia

Yes. A CZK 40,000,000 annual cap on the capital gains exemption took effect on 1 January 2025. It was then repealed with effect from 1 January 2026 for securities and corporate shares, so the position reverts to an uncapped exemption once the holding period is met. Gains on securities held three or more years, and on shares in a corporation held five or more years, are fully exempt after that. Small disposals of securities are exempt regardless of holding period if gross income is CZK 100,000 or less in the tax period. The cap survives only for crypto-assets, so a crypto-heavy client remains capped.

No. And this is the single most valuable, and least-known, fact about Czech tax for a wealthy family. A foreign company held solely by a Czech-resident individual falls outside the CFC rules entirely. That is the opposite of Poland, where CFC rules gut the flat-tax regime. Combined with an uncapped capital gains exemption after three years, no inheritance tax, no wealth tax and an abolished property transfer tax, Czechia is structurally the strongest of the Visegrad options for a securities-wealthy family. One caveat: there is still an ATAD exit tax, effective 2020, on transferring assets abroad without a change of ownership.

There is no wealth tax and no inheritance tax. Gifts are included in the recipient's income tax, but close relatives are exempt. Real estate transfer tax has been abolished. The top personal income rate is 23% above CZK 1,762,812 (36x the average monthly wage in 2026) and 15% below that, with no municipal income tax on top. One thing worth watching: health insurance contributions are uncapped, even though social security is capped at CZK 2,350,416 a year. That means high earners face an uncapped 4.5% employee health charge.

You can claim through a parent or a grandparent, but not a great-grandparent. The declaration route under Act No. 186/2013 Coll. section 31(3), inserted by Act No. 207/2019 Coll. and effective 6 September 2019, covers children and grandchildren of a Czech or Czechoslovak citizen who lost citizenship by 31 December 2013. A number of sites claim a 2024 amendment extended eligibility to the fourth generation. It has NOT passed. It had not even begun its passage through the Chamber of Deputies before the October 2025 elections, and it will have to restart the entire legislative process from scratch. Grandchildren remain the limit. Do not price the extension in.

Very much so. The Czech section 31(3) declaration expressly bars anyone who is a Slovak citizen on the date of the declaration. That means taking Slovak citizenship first closes off the Czech route for good. A client eligible for both needs to sequence deliberately and secure the Czech declaration first if they want it, since the Czech route also excludes ancestors who became Slovak citizens after 1969. The declaration itself is fast and clean. There is no language test and no residence requirement, which makes it a cleaner path than Poland's contested legal analysis.

Not in any meaningful sense. The Long-Term Residence Permit for the Purpose of Investment requires at least CZK 75,000,000 (roughly EUR 3m) and at least 20 new jobs for EU citizens sustained for two years. What you get is a two-year renewable permit, with no citizenship shortcut attached. Specialist surveys of open European golden visas correctly leave Czechia off the list. Recommend it only where a client was already investing at that scale for commercial reasons.

Very few nationalities. The programme has been active since 2023 and was expanded on 24 February 2025 to add Brazil, Israel, Mexico and Singapore. It is restricted to 13 nationalities and to IT and marketing specialists, and applicants need three years' IT experience or a STEM degree. Unlike Hungary's White Card or Croatia's nomad permit, time spent on this visa does accrue toward the five-year permanent residence clock. The income threshold is unverified. The official CzechInvest page states no figure, and secondary sources conflict between CZK 60,530 and CZK 69,836 a month, so confirm the number with the Ministry of Industry and Trade before relying on either.

The živno (trade licence) route wins by a wide margin. It requires proof of funds of just CZK 156,500 (roughly EUR 6,300) plus a CZK 5,000 consular fee. Compare that to CZK 75m for the investment permit. It suits a self-employed professional who will genuinely operate from Czechia, with time that counts toward five-year permanent residence. Under the current 2026 minimums for a main-activity self-employed person, mandatory health insurance of at least CZK 3,306/month and social security of at least CZK 5,720/month apply from the start. Both rise annually. Citizenship is still ten years out, or five after permanent residence, and requires a B1 Czech test and a civics exam.