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Profesionální sportovci a daň z příjmů v ČR

Česká zemědělská univerzita v Praze
Publication Date
  • Daň Z Příjmů Fyzických Osob
  • Osoba Samostatně Výdělečně činná
  • Závislá A Nezávisláčinnost
  • Profesionální Sportovec
  • švarcsystém
  • Příjmy Ze Sportovní činnosti
  • Mezinárodnídvojí Zdanění
  • Income Tax For Individuals
  • Self Employed
  • Dependent And Independent Activities
  • Professional Athlete
  • švarcsystem
  • Income From Sports Activities
  • International Doubletaxation
  • Law
  • Political Science


The thesis deals with the taxation of professional sportsmen in the Czech Republic. In the theoretical part, the reader is made familiar with current aspects of the taxation of sportsmen in the country with emphasis on current tax legislation and labor law. Gradually, basic concepts of individual income and expenses of professional sportsmen and related duties of a sportsman-entrepreneur are defined. Finally, this part mentions the international taxation of sports in relation to the Czech legislation. The analytical part of this thesis compares the total tax burden on a sportsman-entrepreneur (self-employed person) and a sportsman-employee. At the same time, the work provides a reflection and substantive arguments why the sporting activity should be or not should be considered independent. The problem that many sporting activities are characterized by dependance 2 on a "purchaser-employer" is so complicated that it can not be solved completely separately. That is why the study provides a number of arguments why sport is an independent, i.e. business activity. In relation to the taxation of sporting activities the fiscal and budgetary aspects are also taken into account , i.e. motivation of the government to gain additional revenue from taxation that is not irrelevant. At the end of the analytical part the results are evaluated and, at the same time, a proposal is provided on how to address this problematic aspect of taxation.

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