Czech Republic - Tax Guide for Freelance Contractors

Nationals of the EU/EEA Member States and Switzerland are able to work without restriction in Czech Republic

The Czech Republic reserves the right to adopt transitional arrangements towards "old" and "new" Member States based on an evaluation of the actual situation of the Czech labour market.

In practice, this means that the Government has not proposed the automatic introduction of reciprocal transitional arrangements towards those Member States that will restrict the entry of Czech workers, but it will continuously monitor the situation on the labour market. Restrictions towards any Member State can be imposed if it is shown that citizens of such a Member State coming on the Czech labour market would threaten the jobs of Czech workers.

Citizens of Australia, Montenegro, Croatia, Japan, Canada, South Korea, New Zealand, Bosnia and Herzegovina, Macedonia, United States of America, Serbia and Ukraine may obtain a Green Card which is a permit for long-term residence for employment purposes in the Czech Republic under special circumstances.

A foreigner who has a Green Card issued for a specific job is entitled to reside in the Czech Republic and work in a job for which the Green Card was issued. The Green Card simplifies entry to the job market for foreigners who have qualifications for which the Czech Republic has a job opening.

For all other nationalities work permits are needed, which their prospective employers have to apply for at their local labour office before the worker arrives to the Czech Republic.

To obtain a work permit:

Obtaining a work permit is usually very lengthy and difficult and only possible if the Czech company has advertised the open position for several months and can prove that it has been unable to find a qualified candidate not only on the local labour market but in the whole of Europe.