{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "cz/mf/priloha-4-vypocet-dane-ze-samostatneho-zakladu-dane",
  "version": "1.0.0",
  "title": "Czech Republic Personal Income Tax Return — Separate Tax Base Computation Annex (Příloha č. 4 k Přiznání k dani z příjmů fyzických osob)",
  "description": "Příloha č. 4 (form 25 5405/P4, MFin 5405/P4), the separate-tax-base computation 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 who elects to tax certain foreign-source income separately, at a flat 15% rate, under § 16a zákona č. 586/1992 Sb., o daních z příjmů, instead of folding it into the base return's own progressive computation. It models the single computation this annex prints: foreign-source income under §7 odst. 14 zákona (a partner's/general partner's share of a veřejná obchodní společnost's or komanditní společnost's own foreign-source profit), §8 odst. 1 písm. a) až f) a i) zákona (capital income, e.g. dividends, interest, and bank-bill yield securing a creditor's deposit), and §10 odst. 1 písm. f), g), h) bod 1, ch), and o) zákona (settlement/liquidation shares and specified other income such as lottery/competition prizes), each converted to CZK, combined into a single separate tax base (ř. 409), taxed at a flat 15% (ř. 410), and relieved by an ordinary foreign-tax-credit computation (ř. 411-413) capped at 15% of the credit-eligible portion, yielding the annex's own final result (ř. 414) transferred by the filer to ř. 74a, 5. oddíl, of the base return's own basic section. Electing this annex is mutually exclusive, per this annex's own instructions, with reporting the same §8 zákona income on the base return's own ř. 38 (capitalIncomeTaxBase) — a taxpayer includes a given item of income on exactly one of the two. The base return's own description explicitly scopes this annex out (\"It deliberately does NOT model: ... Příloha č. 4 (separate tax base, §16a zákona), ...\"); this document closes that gap, the last of the base return's own four deferred annexes. It deliberately does NOT model: ř. 407, ř. 408, ř. 409, ř. 410, ř. 413, and ř. 414, 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). 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, § 16a (separate tax base and its flat rate) 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-P4_13.pdf",
    "retrievedAt": "2026-07-09",
    "documentRef": "25 5405/P4 MFin 5405/P4 - vzor č. 13 — Příloha č. 4 k Přiznání k dani z příjmů fyzických osob - výpočet daně ze samostatného základu daně podle § 16a 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 the single computation section (\"1. Výpočet daně ze samostatného základu daně podle § 16a zákona,\" ř. 401-414); Strana (2) carries this annex's own embedded \"POKYNY K PŘÍLOZE č. 4\" 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-1998: GovSchema Standard Research cycle. Closes the last of the four annexes 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-1991's own Příloha č. 3 schema flagged as the sole remaining open backlog candidate 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. 4 edition is vzor č. 13 (financnisprava.gov.cz/assets/tiskopisy/5405-P4_13.pdf, %PDF, no /AcroForm or /Widget fields — the same flat print/reference-facsimile shape as the base return and Přílohy č. 1-3), printing 'za zdaňovací období 2026 – 25 5405 MFin 5405 vzor č. 30' — confirming it is the correct companion to the currently-published base return; a prior vzor č. 12 edition is also still listed (superseded, not used). 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. 401-414, 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). This closes the base return's own companion-schedule backlog (Přílohy č. 1-4) entirely."
  },
  "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. 1-3'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": "foreignPartnershipIncomeSection7",
      "label": "401 Příjmy podle § 7 odst. 14 zákona společníků veřejně obchodní společnosti nebo komplementářů komanditní společnosti plynoucí ze zdrojů v zahraničí",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Foreign-source income of a taxpayer who is a partner (společník) in a veřejná obchodní společnost (v.o.s.) or a general partner (komplementář) in a komanditní společnost (k.s.), flowing to that taxpayer from the company under §20b zákona, converted to CZK.",
      "sourceRef": "ř. 401"
    },
    {
      "name": "foreignCapitalIncomeSection8",
      "label": "401a Příjmy podle § 8 odst. 1 písm. a) až f) a i) zákona plynoucí ze zdrojů v zahraničí nebo úrok nebo jiný výnos ze směnky vystavené bankou k zajištění pohledávky vzniklé z vkladu věřitele plynoucí ze zdrojů v zahraničí",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Foreign-source capital income under §8 odst. 1 písm. a) až f) a i) zákona (e.g. dividends, interest, and comparable capital yields), or interest/other yield on a bank bill securing a creditor's deposit, converted to CZK. Not reduced by expenses, except for income under §8 odst. 1 písm. e) and f) zákona; for interest income from a loan or credit (úroky ze zápůjčky nebo úvěru), this field is entered net of the interest the taxpayer itself paid on funds used to provide that loan or credit, up to the amount of the income — per this annex's own ř. 401a instructions. Mutually exclusive with reporting the same income on the base return's own `capitalIncomeTaxBase` (ř. 38) field.",
      "sourceRef": "ř. 401a"
    },
    {
      "name": "foreignOtherIncomeSection10",
      "label": "402 Příjmy podle § 10 odst. 1 písm. h) bod 1, ch) a o) zákona plynoucí ze zdrojů v zahraničí",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Foreign-source other income under §10 odst. 1 písm. h) bod 1, ch), and o) zákona — e.g. winnings from lotteries and wagers, and prizes from public and sporting competitions — converted to CZK.",
      "sourceRef": "ř. 402"
    },
    {
      "name": "expensesForPrizeIncomeSection10",
      "label": "403 Výdaje k příjmům z ceny z veřejné soutěže podle § 10 odst. 1 písm. ch) zákona",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Expenses related to the portion of foreignOtherIncomeSection10 that is a prize from a public competition under §10 odst. 1 písm. ch) zákona — limited to the value of the remuneration for use of the work or performance included in that prize.",
      "sourceRef": "ř. 403"
    },
    {
      "name": "foreignSettlementLiquidationIncome",
      "label": "404 Příjmy podle § 10 odst. 1 písm. f) a písm. g) zákona plynoucí ze zdrojů v zahraničí",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Foreign-source income under §10 odst. 1 písm. f) and g) zákona — e.g. a settlement share (vypořádací podíl) or a share of the liquidation balance (podíl na likvidačním zůstatku) of a business corporation — converted to CZK.",
      "sourceRef": "ř. 404"
    },
    {
      "name": "expensesForSettlementLiquidationIncome",
      "label": "405 Výdaje k příjmům podle § 10 odst. 1 písm. f) a písm. g) zákona",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Expenses related to foreignSettlementLiquidationIncome — limited to the acquisition price (nabývací cena) of the taxpayer's own share in the business corporation, the sole expense this annex's own instructions permit against this income.",
      "sourceRef": "ř. 405"
    },
    {
      "name": "section7Section8CombinedBase",
      "label": "406 Úhrn dílčího samostatného základu daně podle § 7 a dílčího samostatného základu daně podle § 8 zákona (ř. 401 + ř. 401a po snížení podle § 8 odst. 9 zákona)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "The combined §7/§8 separate tax base: foreignPartnershipIncomeSection7 plus foreignCapitalIncomeSection8, after reducing any §8 odst. 1 písm. e) and f) zákona portion of foreignCapitalIncomeSection8 by the expenses §8 odst. 9 zákona allows against it. This annex's own instructions describe this reduction as a further adjustment applied at this line specifically (distinct from the netting foreignCapitalIncomeSection8's own instructions already describe for loan/credit interest), so this field is entered by the filer rather than derived purely from foreignPartnershipIncomeSection7 and foreignCapitalIncomeSection8 alone — see VERIFICATION.md.",
      "sourceRef": "ř. 406"
    },
    {
      "name": "incomeEligibleForForeignTaxCredit",
      "label": "411 Úhrn příjmů, u nichž se uplatní zápočet – z příjmů uvedených na ř. 406, ř. 407 a ř. 408",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "The taxpayer-selected subset of the income reflected in section7Section8CombinedBase and this annex's own ř. 407/ř. 408 subtotals (not itself modelled as fields — see VERIFICATION.md) for which the ordinary foreign-tax-credit method is claimed. Not necessarily equal to the sum of those lines, since a taxpayer may hold foreign-source income with no foreign tax paid on it, which is excluded here.",
      "sourceRef": "ř. 411"
    },
    {
      "name": "foreignTaxPaidOnCreditEligibleIncome",
      "label": "412 Daň zaplacená v zahraničí z příjmů uvedených na ř. 411",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "The amount of tax withheld/paid to the foreign country on the income entered in incomeEligibleForForeignTaxCredit, 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. 412"
    }
  ],
  "steps": [
    {
      "id": "separate_tax_base_computation",
      "title": "Computation of tax on the separate tax base (§ 16a zákona)",
      "fields": [
        "birthNumber",
        "foreignPartnershipIncomeSection7",
        "foreignCapitalIncomeSection8",
        "foreignOtherIncomeSection10",
        "expensesForPrizeIncomeSection10",
        "foreignSettlementLiquidationIncome",
        "expensesForSettlementLiquidationIncome",
        "section7Section8CombinedBase",
        "incomeEligibleForForeignTaxCredit",
        "foreignTaxPaidOnCreditEligibleIncome"
      ]
    }
  ]
}