Registry entry

Czech Republic Personal Income Tax Return — Foreign-Source Income Tax Computation Annex (Příloha č. 3 k Přiznání k dani z příjmů fyzických osob)

Příloha č. 3 (form 25 5405/P3, MFin 5405/P3), the foreign-source-income double-taxation-relief annex to the Czech Republic's annual personal income tax return, cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob (25 5405, MFin 5405), filed by a taxpayer eliminating international double taxation on income from abroad under §38f zákona č. 586/1992 Sb., o daních z příjmů, per the method a given double-taxation treaty prescribes (usually its own Article 22 or 23). The base return's own description explicitly scopes this annex out ("It deliberately does NOT model: ... Příloha č. 3 (foreign-source income tax computation, §38f zákona) ..."); this document closes that gap. It models both statutory relief methods: the exemption-with-progression-reservation method (metoda vynětí s výhradou progrese, §38f odst. 7 zákona — ř. 311-316, recomputing the tax base and overall tax rate after excluding exempted foreign income under §6 and §7-§10 zákona) and the ordinary tax-credit method (metoda prostého zápočtu, §38f odst. 8 zákona — ř. 321-330, crediting foreign tax paid up to a per-country coefficient, aggregated across this annex and any supplementary per-country sheets). It deliberately does NOT model: ř. 313, ř. 316, ř. 326, and ř. 327, each a pure arithmetic function of other fields already captured on this same annex (see VERIFICATION.md for the full line-by-line derivation of each); or the itemized detail of any additional country's own Samostatný list Přílohy č. 3 (a separate, per-country supplementary sheet the instructions direct a filer with income from more than one foreign country to use, § 38f odst. 8 zákona), whose own aggregate contribution is captured in this annex's own ř. 328/ř. 329 total fields. It does not submit the return; the live source (financnisprava.gov.cz / www.mojedane.cz) is always authoritative. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of the Czech Republic, the Ministerstvo financí, or the Finanční správa České republiky.

Registry entry

cz/mf/priloha-3-vypocet-dane-z-prijmu-ze-zdroju-v-zahranici

Jurisdiction
Czechia · national
Version
1.0.0
Verification
draft
Authority
Ministerstvo financí

Authoritative source 25 5405/P3 MFin 5405/P3 - vzor č. 22 — Příloha č. 3 k Přiznání k dani z příjmů fyzických osob - výpočet daně z příjmů ze zdrojů v zahraničí (§ 38f zákona), for the tax year 2026 edition of the base return (25 5405 MFin 5405 vzor č. 30, cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob). A 2-page, self-contained document: Strana (1) carries the header and both relief-method computations (Oddíl 1 — vynětí s výhradou progrese, ř. 311-316; Oddíl 2 — zápočet daně zaplacené v zahraničí, ř. 321-330); Strana (2) carries this annex's own embedded "POKYNY K PŘÍLOZE č. 3" field-by-field instructions, restating every numbered line's purpose and statutory basis directly, with no separate instructions document needed for this annex specifically.

Machine access

Schema document
registry/cz/mf/priloha-3-vypocet-dane-z-prijmu-ze-zdroju-v-zahranici/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/cz/mf/priloha-3-vypocet-dane-z-prijmu-ze-zdroju-v-zahranici/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

14 fields across 2 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Foreign income relief — exemption with progression reservation (§ 38f odst. 7 zákona)

  • birthNumber string optional

    The taxpayer's Czech birth number (rodné číslo), printed at the top of this annex to identify which taxpayer/DAP it belongs to — the same identifier as the base return's own `birthNumber` field (cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob) and Přílohy č. 1-2's own `birthNumber` fields. Modelled as optional for the same reason: a taxpayer with no Czech birth number uses a DIČ or office-assigned identifier on the base return instead, and this annex is filed as part of the same DAP.

    length: 0–11classification: sensitive-pii
  • exemptForeignIncomeAfterSection6 number optional

    The base return's own dílčí základ daně ze závislé činnosti (§6 zákona, ř. 36 of the base return — not itself modelled there, per that document's own exclusion of computed subtotal lines) minus the total employment income exempted from Czech tax under a double-taxation treaty. Computed off this schema from the base return's own figures and entered directly, per the exemption-with-progression-reservation method (metoda vynětí s výhradou progrese, §38f odst. 7 zákona).

    classification: financial
  • exemptForeignIncomeAfterSection7To10 number optional

    The base return's own combined §7-§10 dílčí základ daně (ř. 41 of the base return — not itself modelled there) minus the total §7-§10 income exempted from Czech tax under a double-taxation treaty. A negative result is a loss (ztráta), entered with a minus sign and separately carried by the filer to the base return's own ř. 61 (4. oddíl, basic section) — that transfer is not modelled here, consistent with this registry's treatment of every other cross-document transfer line.

    classification: financial
  • taxBaseAfterExemptionNetOfDeductions number optional

    Sum of exemptForeignIncomeAfterSection6 and the positive part of exemptForeignIncomeAfterSection7To10 (ř. 313, not itself modelled — see VERIFICATION.md), less the base return's own nezdanitelné části základu daně (§15 zákona, ř. 54) and odčitatelné položky (§34 zákona, ř. 44) — neither modelled on the base return, per that document's own exclusion of computed subtotal lines — rounded down to whole hundreds of CZK. The §34 odst. 1 zákona deductible tax loss (part of ř. 44) may be applied only up to the amount of exemptForeignIncomeAfterSection7To10; if the sum of the §15/§34 deductions exceeds the pre-deduction base, this field is zero rather than negative.

    classification: financial
  • overallTaxRatePercent number optional

    The taxpayer's overall effective tax rate, as a percentage: the base return's own daň before this annex's relief (ř. 57) divided by the base return's own základ daně (ř. 56), multiplied by 100 — neither ř. 56 nor ř. 57 is modelled on the base return, per that document's own exclusion of computed subtotal lines, so this rate is computed off this schema and entered directly.

Foreign income relief — ordinary tax-credit method (§ 38f odst. 8 zákona)

  • countryCode string optional

    The letter code of the foreign country whose tax is being credited under the ordinary tax-credit method (metoda prostého zápočtu, §38f odst. 8 zákona). The source form does not itself print which code list applies, only that the list is published at www.financnisprava.cz — the same convention as the base return's own `nonResidentCountryCode` field. Per §38f odst. 8 zákona, the credit method is applied separately for each country; a filer with foreign income from more than one country completes this annex's own ř. 321-327 for one country and uses a separate Samostatný list Přílohy č. 3 (published at the same web address) for each additional country, aggregating every sheet's own ř. 326/ř. 327 into this annex's own totalCreditedTaxAllCountries/totalNonCreditedTaxAllCountries fields.

  • foreignIncomeCreditMethod number optional

    Total income from sources in the country named in countryCode, on which the ordinary tax-credit method (rather than the exemption method) is applied under the applicable double-taxation treaty.

    classification: financial
  • foreignExpensesCreditMethod number optional

    Total expenses related to the income entered in foreignIncomeCreditMethod.

    classification: financial
  • foreignTaxPaidCreditMethod number optional

    The amount of tax paid to the foreign country named in countryCode on the taxed income, limited to the amount that could have been collected there under the applicable double-taxation treaty. Must be evidenced by a foreign tax authority's own confirmation of payment (§38f odst. 5 zákona).

    classification: financial
  • creditCoefficientPercent number optional

    The credit coefficient, as a percentage: (foreignIncomeCreditMethod − foreignExpensesCreditMethod) divided by either the base return's own ř. 42 (combined §7-§10 základ daně before any exemption — not modelled on the base return) or, if the exemption method above was also used, ř. 313 (this annex's own exemption-method subtotal — not itself modelled as a field; see VERIFICATION.md), multiplied by 100. Ranges from 0 to 100; if the computed result would be negative, this field is entered as zero.

  • maxCreditableForeignTax number optional

    The maximum amount of foreign tax creditable against Czech tax: either the base return's own ř. 57 (daň, before this annex's relief — not modelled on the base return) or, if the exemption method above was also used, this annex's own ř. 316 (daň ze základu daně po vynětí — not itself modelled as a field; see VERIFICATION.md), multiplied by creditCoefficientPercent and divided by 100.

    classification: financial
  • totalCreditedTaxAllCountries number optional

    The taxpayer-aggregated total, across this annex's own ř. 326 (foreignTaxPaidCreditMethod, capped at maxCreditableForeignTax — not itself modelled as a field; see VERIFICATION.md) and the equivalent line of every supplementary per-country Samostatný list Přílohy č. 3 sheet, of foreign tax actually credited. Per §38f odst. 2 zákona, this total may not exceed the tax liability at ř. 57 or ř. 316. Transferred by the filer to ř. 58, 4. oddíl, of the base return's own basic section — that transfer is not modelled here.

    classification: financial
  • totalNonCreditedTaxAllCountries number optional

    The taxpayer-aggregated total, across this annex's own ř. 327 (the excess of foreignTaxPaidCreditMethod over maxCreditableForeignTax — not itself modelled as a field; see VERIFICATION.md) and the equivalent line of every supplementary per-country Samostatný list Přílohy č. 3 sheet, of foreign tax paid but not creditable. Per §24 odst. 2 písm. ch) zákona, this amount may instead be claimed as a deductible expense in the following tax period, under conditions that field itself sets.

    classification: financial
  • finalForeignSourceTaxComputationResult number optional

    This annex's own final result: either the base return's own ř. 57 (daň — not modelled on the base return) or, if the exemption method above was also used, this annex's own ř. 316 (not itself modelled as a field; see VERIFICATION.md), minus totalCreditedTaxAllCountries. Transferred by the filer to ř. 58, 4. oddíl, of the base return's own basic section for further computation — that transfer is not modelled here.

    classification: financial

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-09
  • maturity.level: structural-reference

Why this cycle picked up Příloha č. 3

This is the recurring "GovSchema Standard Research" cycle (GOV-1991). The already-published base return, cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob (GOV-1826), explicitly named and deferred this exact document in its own description:

> "It deliberately does NOT model: Příloha č. 1 (self-employment income, §7 > zákona), Příloha č. 2 (rental and other income, §9/§10 zákona), Příloha > č. 3 (foreign-source income tax computation, §38f zákona), Příloha č. 4 > (separate tax base, §16a zákona), ..."

The already-published Příloha č. 2 (cz/mf/priloha-2-vypocet-dilciho-zakladu-dane-najem-ostatni-prijmy, GOV-1984) independently flagged the same gap as one of the two sole remaining open backlog candidates in its own description/verification.notes and CATALOG.md's own Executive Summary update ("Příloha č. 3-4 (foreign-source income, separate tax base) now the sole remaining open backlog candidates in this companion-schedule sequence"). This document closes the Příloha č. 3 share of that gap: a companion schedule to the already-published base return, the same pattern this registry has used eleven times for Canton Zürich's ch/zh/sta/hilfsblatt-*/companion-schedule family and twice already for this same base return (Přílohy č. 1-2). It does not open a new vertical or jurisdiction — the Czech Republic remains at 4 of 6 verticals (Business Formation, DMV, Visa, Taxes).

Edition discovery

financnisprava.gov.cz's own "Daňové tiskopisy" listing page, https://financnisprava.gov.cz/cs/dane/danove-tiskopisy, was fetched directly (HTTP 200, no login/CAPTCHA/WAF gate — the same page every prior CZ cycle has used) and searched for its own Příloha č. 3 entry. This confirms:

  • The current Příloha č. 3 is listed at vzor č. 22 (https://financnisprava.gov.cz/assets/tiskopisy/5405-P3_22.pdf), the same edition number as Přílohy č. 1-2 (also both vzor č. 22) — all three companion annexes to the same base return (25 5405 MFin 5405, vzor č. 30).
  • Příloha č. 4 (vzor č. 13) is also listed on the same page, confirming it remains the sole genuinely open backlog candidate in this companion-schedule sequence for a future cycle.

This document's own source.url cites https://financnisprava.gov.cz/assets/tiskopisy/5405-P3_22.pdf, fetched fresh this cycle.

Sources examined

  • Document (id, version): cz/mf/priloha-3-vypocet-dane-z-prijmu-ze-zdroju-v-zahranici / 1.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: Ministerstvo financí (MFin), operated by Finanční správa České republiky — identical to the base return's own authority and to Přílohy č. 1-2's own authority.
  • Primary source: https://financnisprava.gov.cz/assets/tiskopisy/5405-P3_22.pdf — "25 5405/P3 MFin 5405/P3 - vzor č. 22," fetched directly this cycle (HTTP 200, 142,013 bytes, %PDF, 2 pages per its own page count). A raw byte-level scan for the literal strings /AcroForm and /Widget returned zero matches for both — a flat print/reference facsimile PDF, the same shape as the base return and Přílohy č. 1-2.
  • This annex's own embedded instructions. Page 2 of this same 2-page PDF prints a self-contained "POKYNY K PŘÍLOZE č. 3" section restating every numbered line's purpose and statutory basis directly — confirmed by direct pdfjs-dist text extraction of both pages in one pass. This is this document's sole and sufficient explanatory source; no second PDF was needed to explain any field on this annex, the same pattern as Přílohy č. 1-2.
  • Extraction method. pdfjs-dist (legacy/build/pdf.mjs) getTextContent() for body text and getAnnotations() filtered to subtype === 'Widget' for the AcroForm-field check, the same reviewer-confirmed technique used across this registry's PDF-based schemas. Both pages extracted cleanly with no garbling and zero Widget annotations.
  • Retrieved / reviewed: 2026-07-09.
  • Reviewer: GovSchema Engineering (Standards Engineer — initial authoring source review).

Structural note: this annex references base-return lines the base return itself does not model

Every formula printed on this annex (ř. 311-330) is expressed in terms of either (a) another line on this same annex, or (b) a line on the base return (ř. 36, 41, 42, 44, 54, 56, 57) — but the base return's own schema explicitly excludes every one of those lines as a downstream computed subtotal (confirmed by grepping that document's own sourceRef values: no ř. 36, ř. 41, ř. 42, ř. 44, ř. 54, ř. 56, or ř. 57 appears anywhere in cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob/1.0.0/schema.json). This means an "A minus B" or "A divided by B" formula printed on this annex cannot always be treated as pure arithmetic derivable from already-modelled fields — in most cases here, one or both operands are values this registry does not model anywhere. The rule this document applies, adapted from the same principle Přílohy č. 1-2 used (exclude a line only when it is fully and unconditionally derivable from other fields already captured on this same document):

  • If a line's formula references only fields already modelled on this annex, with no external/base-return operand and no "ř. X nebo ř. Y" branching, it is excluded as pure arithmetic.
  • If a line's formula references any base-return line (never modelled anywhere in this registry) or uses "ř. X nebo ř. Y" (or) branching between an external line and an internal one, it is modelled as its own field — the filer computes it off-schema using the base return's own figures and enters the result, the same treatment this annex's own instructions assume ("na tomto řádku uveďte ...").

Line-by-line classification (ř. 311-330)

Section 1 — exemption with progression reservation (§38f odst. 7 zákona):

  • ř. 311 — formula references ř. 36 (base return, unmodelled) → exemptForeignIncomeAfterSection6 (field).
  • ř. 312 — formula references ř. 41 (base return, unmodelled) → exemptForeignIncomeAfterSection7To10 (field). Its own instructions state a negative result is a loss, carried by the filer to the base return's own ř. 61 — a cross-document transfer, not modelled here (the same treatment as every other CZ annex's own cross-document transfer lines).
  • ř. 313 ("Základ daně po vynětí ... (ř. 311 + kladný ř. 312)") — formula references only ř. 311 and ř. 312, both already-modelled fields on this same annex, with no external operand and no "nebo" branching → excluded as pure arithmetic (exemptForeignIncomeAfterSection6 + max(0, exemptForeignIncomeAfterSection7To10)).
  • ř. 314 — formula references ř. 313 (internal, excluded) minus ř. 54 and ř. 44 (both base return, unmodelled) → taxBaseAfterExemptionNetOfDeductions (field).
  • ř. 315 ("Sazba celkového daňového zatížení (ř. 57 děleno ř. 56)") — formula references only ř. 57 and ř. 56, both base return, unmodelled → overallTaxRatePercent (field).
  • ř. 316 ("Daň ze základu daně po vynětí ... (ř. 314 násobeno ř. 315, děleno 100)") — formula references only ř. 314 and ř. 315, both already-modelled fields on this same annex → excluded as pure arithmetic (taxBaseAfterExemptionNetOfDeductions × overallTaxRatePercent / 100).
  • Ř. 317-320 are printed "neobsazeny" (unoccupied/reserved) — not modelled, the same treatment Příloha č. 1 gave its own ř. 103/ř. 111.

Section 2 — ordinary tax-credit method (§38f odst. 8 zákona):

  • Kód státu (country-code header, associated with this whole section) → countryCode (field).
  • ř. 321-323 — raw taxpayer-entered amounts, no formula → foreignIncomeCreditMethod, foreignExpensesCreditMethod, foreignTaxPaidCreditMethod (fields).
  • ř. 324 ("Koeficient zápočtu (ř. 321 – ř. 322) děleno (ř. 42 nebo ř. 313) ...") — the denominator branches between ř. 42 (base return, unmodelled) and ř. 313 (internal, but itself excluded as arithmetic) — since the ř. 42 branch is possible and ř. 42 is never modelled anywhere, this line is not unconditionally derivable from already-modelled fields alone → creditCoefficientPercent (field). Its own instructions also disclose a floor-at-zero override for a negative result, beyond pure arithmetic.
  • ř. 325 ("... {(ř. 57 nebo ř. 316) násobeno ř. 324 děleno 100}") — the first operand branches between ř. 57 (base return, unmodelled) and ř. 316 (internal, excluded) → maxCreditableForeignTax (field).
  • ř. 326 ("Daň uznaná k zápočtu (ř. 323 maximálně však do výše ř. 325)") — min(foreignTaxPaidCreditMethod, maxCreditableForeignTax), both already modelled fields on this same annex, no external operand → excluded as pure arithmetic.
  • ř. 327 ("Rozdíl řádků (ř. 323 – ř. 326)") — foreignTaxPaidCreditMethod − ř.326, both terms resolvable purely from already-modelled fields on this same annex (ř. 326 itself being excluded-but-derivable) → excluded as pure arithmetic.
  • ř. 328 ("Daň uznaná k zápočtu (úhrn řádků 326 i ze samostatných listů)") — an aggregate across this annex's own ř. 326 and the equivalent line of every supplementary per-country Samostatný list Přílohy č. 3, a repeating structure this registry does not model (GovSchema v0.3 has no array/repeating-field type, per GSP-0009) → not derivable purely from this single document instance → totalCreditedTaxAllCountries (field).
  • ř. 329 ("Daň neuznaná k zápočtu (úhrn řádků 327 i ze samostatných listů)") — same reasoning as ř. 328 (an aggregate across an unmodelled repeating structure) → totalNonCreditedTaxAllCountries (field).
  • ř. 330 ("Vypočtená částka [(ř. 57 nebo ř. 316) – ř. 328]") — the first operand again branches between ř. 57 (base return, unmodelled) and ř. 316 (internal, excluded) → finalForeignSourceTaxComputationResult (field). Its own instructions direct the filer to carry this result to the base return's own ř. 58 — a cross-document transfer, not modelled here.

Field-by-field source mapping

  • Strana (1), header ("Rodné číslo:") → birthNumber.
  • Oddíl 1 — vynětí s výhradou progrese (ř. 311-316) → exemptForeignIncomeAfterSection6 (311), exemptForeignIncomeAfterSection7To10 (312), taxBaseAfterExemptionNetOfDeductions (314), overallTaxRatePercent (315). Ř. 313 and ř. 316 pure arithmetic — see classification above.
  • Strana (1), Oddíl 2 header ("Kód státu") → countryCode.
  • Oddíl 2 — zápočet daně zaplacené v zahraničí (ř. 321-330) → foreignIncomeCreditMethod (321), foreignExpensesCreditMethod (322), foreignTaxPaidCreditMethod (323), creditCoefficientPercent (324), maxCreditableForeignTax (325), totalCreditedTaxAllCountries (328), totalNonCreditedTaxAllCountries (329), finalForeignSourceTaxComputationResult (330). Ř. 326 and ř. 327 pure arithmetic — see classification above.

Mock-data test run

Because this annex has no required discriminator field (a filer may use the exemption method only, the credit method only, or both, per country), one worked, internally-consistent scenario covering both sections was constructed and every excluded line re-derived by hand — no live filing wizard exists for this PDF-based annex, the same limitation the base return and Přílohy č. 1-2 both disclose.

Scenario — "Pavel Novotný," German employment income (exemption method) and Austrian dividend/royalty income (credit method)

birthNumber = "7503241122".

Section 1 — exemption with progression (German employment income exempted under the CZ-DE treaty, Art. 22):

  • exemptForeignIncomeAfterSection6 = 420000 (the base return's own ř. 36, after excluding the German-source employment income already exempted).
  • exemptForeignIncomeAfterSection7To10 = 60000 (the base return's own ř. 41, after the same exclusion — no foreign §7-§10 income exempted this scenario beyond what is already reflected, a positive figure here).
  • ř. 313 (derived, not stored) = 420,000 + max(0, 60,000) = 480,000.
  • taxBaseAfterExemptionNetOfDeductions = 477600 — 480,000 minus the taxpayer's own §15/§34 deductions (2,400 Kč total this scenario), rounded down to whole hundreds: 477,600 (already a round hundred). Verified: exact.
  • overallTaxRatePercent = 15.00 — the base return's own ř. 57 (72,000 Kč) divided by ř. 56 (480,000 Kč), times 100 = 15.00%. Verified: exact (72,000 / 480,000 × 100 = 15).
  • ř. 316 (derived, not stored) = 477,600 × 15.00 / 100 = 71,640.

Section 2 — ordinary tax credit (Austrian dividend/royalty income, CZ-AT treaty):

  • countryCode = "AT".
  • foreignIncomeCreditMethod = 100000, foreignExpensesCreditMethod = 10000 (no expenses claimed against the royalty portion beyond a flat 10,000 Kč).
  • foreignTaxPaidCreditMethod = 12000 (12% Austrian withholding, evidenced by the Austrian tax authority's own confirmation).
  • creditCoefficientPercent = 18.75 — (100,000 − 10,000) divided by ř. 313 (480,000, since the exemption method above was also used this scenario), times 100 = 90,000 / 480,000 × 100 = 18.75%. Verified: exact.
  • maxCreditableForeignTax = 13432.50 — ř. 316 (71,640, since the exemption method above was also used) × 18.75 / 100 = 13,432.50. Verified: exact.
  • ř. 326 (derived, not stored) = min(12,000, 13,432.50) = 12,000 (the full Austrian tax is creditable, since it does not exceed the cap).
  • ř. 327 (derived, not stored) = 12,000 − 12,000 = 0 (nothing left uncredited from this country).
  • totalCreditedTaxAllCountries = 12000 — no supplementary per-country sheets this scenario (only Austria), so this equals ř. 326 exactly. Verified: exact.
  • totalNonCreditedTaxAllCountries = 0 — likewise equals ř. 327 exactly, no supplementary sheets. Verified: exact.
  • finalForeignSourceTaxComputationResult = 59640 — ř. 316 (71,640, since the exemption method above was also used) minus totalCreditedTaxAllCountries (12,000) = 59,640. Verified: exact. Transferred by the filer to the base return's own ř. 58.
  • Result: OK. Every excluded line (ř. 313, 316, 326, 327) re-derives correctly by hand from this scenario's own field values; the "nebo" branching on ř. 324/ř. 325/ř. 330 correctly resolves to the internal ř. 313/ř. 316 branch (not the external ř. 42/ř. 57 branch) because this scenario uses both relief methods together, exercising the case the instructions themselves flag as the more complex of the two branches.
Negative control — single-country credit method only, no exemption method used

A filer with only Austrian dividend income and no exempted foreign employment income leaves every Section 1 field blank and instead computes creditCoefficientPercent/maxCreditableForeignTax/finalForeignSourceTaxComputationResult from the base return's own ř. 42/ř. 57 directly (the external branch of each "nebo," per that field's own description) — structurally valid against this schema, since every field is required: false and none carries a requiredWhen. This confirms the schema does not force a filer using only one relief method to populate fields belonging to the other.

Both registry validators were run against the schema document itself and pass:

``` $ node tools/validate.mjs registry/cz/mf/priloha-3-vypocet-dane-z-prijmu-ze-zdroju-v-zahranici/1.0.0/schema.json ok registry/cz/mf/priloha-3-vypocet-dane-z-prijmu-ze-zdroju-v-zahranici/1.0.0/schema.json

1/1 document(s) passed.

$ node tools/validate-ajv.mjs registry/cz/mf/priloha-3-vypocet-dane-z-prijmu-ze-zdroju-v-zahranici/1.0.0/schema.json ok registry/cz/mf/priloha-3-vypocet-dane-z-prijmu-ze-zdroju-v-zahranici/1.0.0/schema.json [v0.3]

1/1 document(s) validated against the meta-schema (ajv 2020-12). ```

The full registry continues to validate after this addition: node tools/validate.mjs and node tools/validate-ajv.mjs (run with no arguments, scoping the whole registry) both report 310/310 document(s) passed — 309 pre-existing schema documents plus this one (the mapping.json companions are unaffected: 3/3 pass both before and after).

What is NOT modelled (out of scope), and why

  • ř. 313, ř. 316, ř. 326, ř. 327 — each a pure arithmetic function of other fields already captured on this same annex; see the line-by-line classification above.
  • Ř. 317-320 — printed "(neobsazeny)" (unoccupied/reserved) with no content, the same treatment Příloha č. 1 gave its own ř. 103/ř. 111.
  • The itemized detail of any supplementary per-country Samostatný list Přílohy č. 3 — a separate sheet per additional foreign country, a repeating structure this registry has no way to express (GSP-0009); its own aggregate contribution is captured in totalCreditedTaxAllCountries/ totalNonCreditedTaxAllCountries.
  • The cross-document transfers to the base return (ř. 312's loss to ř. 61; ř. 330's result to ř. 58) — the base return's own schema does not model either destination line, per its own documented exclusion of every downstream computed line; consistent with every other CZ annex's own treatment of its own transfer-out lines.
  • A separate signature/filing-date block — this annex has none of its own; it is filed as a physical/electronic attachment to the base return, which alone carries the DAP's one signature. Confirmed by searching this annex's own extracted text for "podpis"/"datum vyhotovení" — zero matches across both pages, the same finding Přílohy č. 1-2's own cycles made.
  • Příloha č. 4 (separate tax base, §16a zákona) — a distinct annex, unaffected by this cycle; still the sole open backlog candidate.

Judgment calls

  1. Ř. 313, 316, 326, 327 are excluded as pure arithmetic, each derivable entirely from other fields already modelled on this same annex with no external/base-return operand and no "nebo" branching — see the line-by-line classification above for the full reasoning per line.
  2. Ř. 311, 312, 314, 315, 324, 325, 330 are modelled as their own fields, despite each carrying a printed formula, because each formula's operands include a base-return line this registry never models (ř. 36, 41, 42, 44, 54, 56, 57 — confirmed absent from the base return's own sourceRef values) or branch ("nebo") to such a line — the filer computes these off this schema using the base return's own figures and enters the result, consistent with how this annex's own instructions describe each line ("na tomto řádku uveďte ...", never "vypočte se automaticky").
  3. totalCreditedTaxAllCountries/totalNonCreditedTaxAllCountries are kept as explicit aggregate fields rather than derived, since each is defined by the annex's own instructions as a sum across this document and any number of supplementary per-country sheets this registry cannot represent as a repeating structure (GSP-0009) — the same reasoning Příloha č. 2 gave for keeping its own otherIncomeTotal/otherExpensesTotal as explicit aggregates over a collapsed table.
  4. countryCode is modelled as a single field, describing in its own text that a filer with income from more than one foreign country repeats ř. 321-327 (but not ř. 328-330, which are annex-wide totals) on a separate Samostatný list per additional country — the same "collapse repeating structure, describe the multiplicity in prose" convention this registry has used since Příloha č. 1's own additional-activities table.
  5. birthNumber is modelled as optional, mirroring the base return's and Přílohy č. 1-2's own birthNumber field and its own disclosed reasoning.
  6. Amounts are modelled as plain number fields in whole CZK (except creditCoefficientPercent/overallTaxRatePercent, both percentages, and maxCreditableForeignTax, which this annex's own printed formula can yield as a non-whole-Kč intermediate value before final rounding), per this annex's own repeated instruction ("Částky uveďte v celých Kč") for final entered amounts, the same convention as the base return and Přílohy č. 1-2.
  7. No crossFieldValidation rules were added — every field on this annex is either independently optional (a filer may use one relief method, both, or neither if no foreign income exists) or, where a formula spans fields, the formula is documented in that field's own description rather than expressed as an enforceable rule, the same reasoning the base return's and Přílohy č. 1-2's own VERIFICATION.md give for omitting crossFieldValidation.
  8. No live submission was attempted — filing a real Czech personal income tax return annex is a real legal act with a real national tax authority, not a safe or reversible action to simulate against a live government process, consistent with this registry's standing discipline.

Access notes

No access blocks: financnisprava.gov.cz was reachable directly from this environment with plain curl for the listing page and this annex's own current PDF edition — no TCP-level reset, WAF, or CAPTCHA gate encountered, consistent with the base return's and Přílohy č. 1-2's own findings for the same domain.

tools/verify-sources.mjs was run scoped to this document's own registry directory and confirms every cited URL is live and independently reachable:

``` $ node tools/verify-sources.mjs registry/cz/mf/priloha-3-vypocet-dane-z-prijmu-ze-zdroju-v-zahranici verify-sources: checking 1 schema version directory...

verify-sources: 1 directory, 5 URLs checked, 0 warning(s), 0 allowlisted, all clear. ```

Scope and jurisdiction notes

  • This is a companion-schedule addition to an already-published Taxes-vertical document (cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob), not a new vertical or jurisdiction; the Czech Republic remains at 4 of 6 verticals.
  • id uses the same cz/mf authority-directory segment as the base return and Přílohy č. 1-2 (Ministerstvo financí), with a slug, priloha-3-vypocet-dane-z-prijmu-ze-zdroju-v-zahranici, ASCII-folded from the annex's own printed subtitle ("výpočet daně z příjmů ze zdrojů v zahraničí"), consistent with this registry's existing CZ naming convention of using the form's own official title/subtitle as the slug.
  • Conditional requiredness (requiredWhen) is not used in this document — like Příloha č. 2, this annex has no discriminator field gating groups of other fields; every field is independently, unconditionally optional.
  • No edition member is used, consistent with the base return's and Přílohy č. 1-2's own treatment (this annex, like all three, is hosted at a version-independent URL that is simply replaced each tax year, not a registry-modelled edition axis).

Re-verification

Per the practice's cadence, nextReviewBy is set to 2027-01-09 (6 months), the same cadence as the base return and Přílohy č. 1-2. Because status remains draft (this document was authored from the canonical PDF form and its own embedded instructions but has not been checked against a live www.mojedane.cz electronic filing), a future review should prioritize: confirming the next tax year's edition keeps the same ř.-number scheme and the same set of base-return lines (ř. 36, 41, 42, 44, 54, 56, 57) still absent from that document's own schema, re-confirming the credit-coefficient floor-at-zero override and the §34 odst. 1 loss-deduction cap on ř. 314 have not changed, and re-screening whether Příloha č. 4 has become a tractable next-cycle candidate.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Ministerstvo financí or any government. The authoritative source is always the live government form and its official instructions.