{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "cz/mf/priloha-3-vypocet-dane-z-prijmu-ze-zdroju-v-zahranici",
  "version": "1.0.0",
  "title": "Czech Republic Personal Income Tax Return — Foreign-Source Income Tax Computation Annex (Příloha č. 3 k Přiznání k dani z příjmů fyzických osob)",
  "description": "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.",
  "status": "draft",
  "jurisdiction": {
    "country": "CZ",
    "level": "national"
  },
  "authority": {
    "name": "Ministerstvo financí",
    "abbreviation": "MFin",
    "url": "https://www.mfcr.cz",
    "operatedBy": {
      "name": "Finanční správa České republiky",
      "abbreviation": "FS ČR",
      "url": "https://financnisprava.gov.cz",
      "basis": "zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů, § 38f (elimination of double taxation of foreign-source income) in particular; zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů"
    }
  },
  "process": {
    "type": "filing",
    "language": "cs-CZ"
  },
  "source": {
    "url": "https://financnisprava.gov.cz/assets/tiskopisy/5405-P3_22.pdf",
    "retrievedAt": "2026-07-09",
    "documentRef": "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."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-09",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-09",
    "notes": "GOV-1991: GovSchema Standard Research cycle. Closes a gap the base return's own schema (cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob, GOV-1826) explicitly named and deferred in its own description, and that GOV-1984's own Příloha č. 2 schema flagged as one of the two sole remaining open backlog candidates ('Příloha č. 3-4 (foreign-source income, separate tax base) now the sole remaining open backlog candidates in this companion-schedule sequence'). 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) and confirmed the current Příloha č. 3 edition is vzor č. 22 (financnisprava.gov.cz/assets/tiskopisy/5405-P3_22.pdf, %PDF, no /AcroForm or /Widget fields — the same flat print/reference-facsimile shape as the base return and Přílohy č. 1-2), printing 'za zdaňovací období 2026 – 25 5405 MFin 5405 vzor č. 30' — confirming it is the correct companion to the currently-published base return. Extraction used pdfjs-dist's legacy build (getTextContent() + getAnnotations()), the same technique used across this registry's PDF-based Czech schemas; both pages extracted cleanly with zero Widget annotations. See VERIFICATION.md for the full field-by-field source mapping, the line-by-line pure-arithmetic-vs-input classification for every one of ř. 311-330, and the worked mock-data example. This is a companion-schedule addition to an already-published Taxes-vertical document, not a new vertical or jurisdiction; the Czech Republic remains at 4 of 6 verticals (Business Formation, DMV, Visa, Taxes), with Příloha č. 4 (separate tax base, §16a zákona) now the sole remaining open backlog candidate in this companion-schedule sequence."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-09"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "birthNumber",
      "label": "Rodné číslo",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "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.",
      "sourceRef": "Strana (1), header",
      "validation": {
        "maxLength": 11
      }
    },
    {
      "name": "exemptForeignIncomeAfterSection6",
      "label": "311 Příjmy po vynětí podle § 6 zákona (ř. 36 – úhrn vyňatých příjmů ze zdrojů v zahraničí podle § 6 zákona)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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).",
      "sourceRef": "ř. 311"
    },
    {
      "name": "exemptForeignIncomeAfterSection7To10",
      "label": "312 Příjmy po vynětí podle § 7 až § 10 zákona (ř. 41 – úhrn vyňatých příjmů ze zdrojů v zahraničí podle § 7 až § 10 zákona)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 312"
    },
    {
      "name": "taxBaseAfterExemptionNetOfDeductions",
      "label": "314 Základ daně po vynětí příjmů ze zdrojů v zahraničí snížený o nezdanitelné části základu daně a odčitatelné položky (ř. 313 – ř. 54 – ř. 44), zaokrouhlený na celá sta Kč dolů",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 314"
    },
    {
      "name": "overallTaxRatePercent",
      "label": "315 Sazba celkového daňového zatížení (ř. 57 děleno ř. 56, násobeno stem)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "ř. 315"
    },
    {
      "name": "countryCode",
      "label": "Kód státu",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Strana (1), Oddíl 2 header"
    },
    {
      "name": "foreignIncomeCreditMethod",
      "label": "321 Příjmy ze zdrojů v zahraničí, u nichž se použije metoda zápočtu",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 321"
    },
    {
      "name": "foreignExpensesCreditMethod",
      "label": "322 Výdaje",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total expenses related to the income entered in foreignIncomeCreditMethod.",
      "sourceRef": "ř. 322"
    },
    {
      "name": "foreignTaxPaidCreditMethod",
      "label": "323 Daň zaplacená v zahraničí",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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).",
      "sourceRef": "ř. 323"
    },
    {
      "name": "creditCoefficientPercent",
      "label": "324 Koeficient zápočtu (ř. 321 – ř. 322) děleno (ř. 42 nebo ř. 313), výsledek vynásobte 100",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "ř. 324"
    },
    {
      "name": "maxCreditableForeignTax",
      "label": "325 Z částky daně zaplacené v zahraničí lze maximálně započítat {(ř. 57 nebo ř. 316) násobeno ř. 324 děleno 100}",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 325"
    },
    {
      "name": "totalCreditedTaxAllCountries",
      "label": "328 Daň uznaná k zápočtu (úhrn řádků 326 i ze samostatných listů)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 328"
    },
    {
      "name": "totalNonCreditedTaxAllCountries",
      "label": "329 Daň neuznaná k zápočtu (úhrn řádků 327 i ze samostatných listů)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 329"
    },
    {
      "name": "finalForeignSourceTaxComputationResult",
      "label": "330 Vypočtená částka [(ř. 57 nebo ř. 316) – ř. 328]",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 330"
    }
  ],
  "steps": [
    {
      "id": "exemption_with_progression_section_1",
      "title": "Foreign income relief — exemption with progression reservation (§ 38f odst. 7 zákona)",
      "fields": [
        "birthNumber",
        "exemptForeignIncomeAfterSection6",
        "exemptForeignIncomeAfterSection7To10",
        "taxBaseAfterExemptionNetOfDeductions",
        "overallTaxRatePercent"
      ],
      "next": "tax_credit_method_section_2"
    },
    {
      "id": "tax_credit_method_section_2",
      "title": "Foreign income relief — ordinary tax-credit method (§ 38f odst. 8 zákona)",
      "fields": [
        "countryCode",
        "foreignIncomeCreditMethod",
        "foreignExpensesCreditMethod",
        "foreignTaxPaidCreditMethod",
        "creditCoefficientPercent",
        "maxCreditableForeignTax",
        "totalCreditedTaxAllCountries",
        "totalNonCreditedTaxAllCountries",
        "finalForeignSourceTaxComputationResult"
      ]
    }
  ]
}