100+ Free Czech Tax Advisor Qualifying Exam Practice Questions

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2026 Statistics

Key Facts: Czech Tax Advisor Qualifying Exam Exam

2 written + 1 oral

Examination parts

KDP ČR testing guidelines

5 hours each

Written part duration

KDP ČR testing guidelines

50%

Minimum on every written task/test

KDP ČR testing guidelines

CZK 10,000

Examination fee per sitting

KDP ČR fee schedule

Twice per year

Exam frequency (Spring/Autumn)

KDP ČR official calendar

The Czech Tax Advisor Exam is administered by KDP ČR under Act No. 523/1992 Coll. It has two 5-hour written sessions plus an oral exam. Candidates need 50% on every written example and theory test, followed by a passing oral decision. The fee is CZK 10,000 per examination period, and the official assessment is in Czech.

Sample Czech Tax Advisor Qualifying Exam Practice Questions

Try these sample questions to test your Czech Tax Advisor Qualifying Exam exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under Section 2 of the Czech Income Taxes Act (Zákon č. 586/1992 Sb., o daních z příjmů - ZDP), what criteria determine that an individual is a Czech tax resident (daňový rezident ČR) subject to worldwide taxation?

A.The individual has their permanent home (bydliště) in the Czech Republic or usually resides there for at least 183 days in the relevant calendar year

B.The individual holds Czech citizenship regardless of where they reside or maintain their center of vital interests

C.The individual owns residential real estate in Prague or Brno with a registered land registry value exceeding 5,000,000 CZK

D.The individual is registered with the Czech Trade Licensing Office (Živnostenský úřad) for at least 90 consecutive days

Explanation: Under Section 2(2) of Act No. 586/1992 Coll., tax residents are individuals who have their domicile (bydliště - permanent home under circumstances indicating intention to stay permanently) in the Czech Republic or who stay in the Czech Republic for at least 183 days in a calendar year.

2Under Section 6 of the Czech Income Taxes Act (ZDP), what is the general tax base for income from dependent activity (employment income) following the abolition of the 'super-gross salary' (superhrubá mzda)?

A.Gross employment income (hrubá mzda) including taxable fringe benefits, without adding employer-paid statutory social and health insurance contributions

B.Gross employment income increased by 33.8% representing employer social security and health insurance contributions

C.Net take-home pay after deducting employee mandatory statutory insurance contributions

D.Gross salary reduced by an automatic 40% lump-sum expense allowance

Explanation: Following the tax reform effective 2021, the super-gross salary concept was abolished. The partial tax base under Section 6 ZDP is simply the gross taxable employment remuneration and benefits provided by the employer, without adding mandatory employer social and health insurance.

3Under Section 7(7) of the Czech Income Taxes Act (ZDP), what maximum percentage and monetary cap apply to lump-sum expense deductions (výdajové paušály) for an individual operating a craft trade (řemeslná živnost)?

A.80% of revenues, up to a maximum expense deduction of 1,600,000 CZK (calculated from a 2,000,000 CZK revenue ceiling)

B.60% of revenues, up to a maximum expense deduction of 1,200,000 CZK

C.40% of revenues, up to a maximum expense deduction of 800,000 CZK

D.30% of revenues, up to a maximum expense deduction of 600,000 CZK

Explanation: Under Section 7(7)(a) ZDP, income from craft trades (řemeslné živnosti) and agricultural production allows an 80% lump-sum expense deduction, with a maximum cap of 1,600,000 CZK (corresponding to 80% of the 2,000,000 CZK statutory revenue cap).

4A freelance software developer operating under an unregulated trade license (živnost volná) earns 1,800,000 CZK in 2026 and elects to claim lump-sum expenses under Section 7(7) ZDP (60% rate, max cap 1,200,000 CZK). What is the resulting partial tax base from independent activity?

A.720,000 CZK

B.1,080,000 CZK

C.600,000 CZK

D.1,200,000 CZK

Explanation: Lump-sum expenses = 60% of 1,800,000 CZK = 1,080,000 CZK (which is below the statutory cap of 1,200,000 CZK). Partial tax base = Revenue (1,800,000 CZK) - Expenses (1,080,000 CZK) = 720,000 CZK.

5Under Section 16 of the Czech Income Taxes Act (ZDP), what are the statutory progressive personal income tax rates and their threshold applicable in the Czech Republic?

A.15% on the tax base up to 36 times the national average wage, and 23% on the portion exceeding this threshold

B.15% flat rate on all income with zero progressive taxation

C.10% on employment income, 19% on business income, and 25% on capital investment gains

D.21% standard rate matching the corporate income tax rate on all personal income

Explanation: Under Section 16 ZDP (as amended by the Consolidation Package), personal income tax has two progressive rates: 15% on the tax base up to 36 times the average wage, and 23% on the portion of the tax base exceeding that statutory threshold.

6Under Section 35ba of the Czech Income Taxes Act (ZDP), what is the annual basic tax credit for the taxpayer (základní sleva na poplatníka)?

A.30,840 CZK per year, available to all individual taxpayers regardless of their level of income

B.24,840 CZK per year, phasing out once income exceeds 1,000,000 CZK

C.15,000 CZK per year, available only to taxpayers with dependent children under age 6

D.50,000 CZK per year, reduced by any employer contributions to private pension schemes

Explanation: Section 35ba(1)(a) ZDP sets the basic personal tax credit (sleva na poplatníka) at 30,840 CZK per year (2,570 CZK per month). It is available in full to every individual taxpayer without an income means-test ceiling.

7Under Section 35c of the Czech Income Taxes Act (ZDP), what is the tax child credit (daňové zvýhodnění na vyživované dítě) and when does it become a tax bonus (daňový bonus)?

A.The credit reduces calculated income tax; if the credit exceeds the tax liability, the negative difference is paid out to the taxpayer as a cash tax bonus, subject to earning at least 6 times the minimum wage

B.The credit is paid only as a discount voucher redeemable for school textbooks at municipal libraries

C.The credit can reduce tax to zero, but any excess is forfeited and can never be refunded as cash

D.The bonus is paid directly by the Ministry of Education to the child's school bank account

Explanation: Under Section 35c ZDP, the child credit first offsets tax liability. If the credit exceeds tax, the excess is paid to the taxpayer as a tax bonus (daňový bonus), provided the taxpayer earned active income (under § 6 or § 7) of at least 6 times the minimum monthly wage.

8Under Section 7a of the Czech Income Taxes Act (ZDP), what is the flat-rate tax regime for self-employed individuals (paušální daň pro OSVČ)?

A.A simplified regime where qualifying non-VAT registered entrepreneurs pay a single fixed monthly payment that covers income tax, social security, and health insurance combined

B.A flat 25% tax assessed exclusively on cash withdrawals from commercial ATMs

C.A municipal fee payable to the city hall for the right to display commercial advertising signage

D.A tax regime applicable exclusively to commercial partnerships (veřejná obchodní společnost)

Explanation: Section 7a ZDP allows qualifying self-employed persons (OSVČ) whose annual turnover does not exceed 2,000,000 CZK (divided into three income bands) to pay one unified monthly payment covering personal income tax, pension insurance, and public health insurance.

9Under Section 4 of the Czech Income Taxes Act (ZDP), what is the time test (časový test) required for exempting capital gains from the sale of shares in a commercial corporation (other than investment funds)?

A.Holding the shares for at least 3 years between acquisition and sale

B.Holding the shares for exactly 6 months

C.Holding the shares for at least 5 years if the company owns real estate

D.There is no time test; all capital gains from corporate shares are taxed at 23%

Explanation: Section 4(1)(x) (formerly Section 4(1)(w)) of Act No. 586/1992 Coll. establishes a 3-year holding period (časový test) for exempting income from the sale of securities (shares, bonds).

10Under Section 4(1)(s) of the Czech Income Taxes Act (ZDP), what holding period is required for an individual to exempt income from the sale of an ownership interest in a limited liability company (převod podílu v s.r.o. - not represented by securities)?

A.At least 5 years between acquisition and transfer

B.At least 3 years, identical to listed securities

C.At least 10 years, unless the buyer is an immediate family member

D.Exactly 12 calendar months

Explanation: Under Section 4(1)(s) of Act No. 586/1992 Coll., income from the transfer of an ownership share in a business corporation (such as an s.r.o. podíl) is exempt if the holding period between acquisition and transfer exceeds 5 years.

About the Czech Tax Advisor Qualifying Exam Exam

The Kvalifikační zkouška na daňového poradce is the statutory professional qualification examination administered by the Chamber of Tax Advisors of the Czech Republic (KDP ČR) in Brno under Act No. 523/1992 Coll. Passing the two five-hour written parts and oral examination is required for registration as a Czech tax advisor. Official exams are in Czech and emphasize calculations, theory tests, and oral legal analysis. This bank is an English-language multiple-choice study adaptation, not an official translation, format simulation, or substitute for Czech-language calculation and oral practice.

Assessment

Written Part 1 tests Personal Income Tax (DPFO), Corporate Income Tax (DPPO), Accounting, Tax Procedure Code, and professional regulations. Written Part 2 tests VAT (DPH), excise and energy taxes, road tax, real estate tax, Tax Procedure Code, and professional regulations. Candidates passing both written parts proceed to an oral examination before an examination board covering 5 subject areas.

Time Limit

5 hours for Written Part 1, 5 hours for Written Part 2, 30–60 minutes for Oral Part

Passing Score

At least 50% on each individual practical example and each theory test in both written parts; the oral result is decided by the examination committee

Exam Fee

CZK 10,000 per examination sitting period (Komora daňových poradců České republiky (KDP ČR))

Czech Tax Advisor Qualifying Exam Exam Content Outline

Written Part 1 and oral

Direct Taxes: Corporate Income Tax (DPPO) & Personal Income Tax (DPFO)

Income Taxes Act No. 586/1992 Coll. (ZDP): personal tax base determination, employment income, business income, tax credits and allowances, corporate tax base adjustments, tax depreciation classes 1–6, non-deductible expenses, and double tax treaty methods.

Written Part 2 and oral

Value Added Tax (DPH) & Indirect Taxes

VAT Act No. 235/2004 Coll. (ZDPH): taxable events, B2B and B2C place-of-supply rules, calendar-year turnover thresholds of CZK 2,000,000 and CZK 2,536,500, 21% and 12% rates, exemptions, deductions, reverse charge, and excise duties.

Both written parts and oral

Tax Procedure Code (Daňový řád) & Administration

Tax Procedure Code No. 280/2009 Coll. (DŘ): procedural principles, assessment and collection phases, preclusive assessment period (§ 148), statutory remedies, appeals, tax audits, procedure to remove doubts, late payment interest, and tax penalties.

Written Part 1 and oral

Accounting for Tax Purposes (Účetnictví pro daňové účely)

Interaction between Accounting Act No. 563/1991 Coll. and taxable profit under § 23 ZDP, accrual principles, statutory reserves for fixed asset repairs, tax-effective bad debt provisions under Act No. 593/1992 Coll., and financial leasing tax conditions.

Written Part 2; professional rules also in Part 1; oral

Property Taxes, Road Tax & Professional Advisory Regulations

Real Estate Tax Act No. 338/1992 Coll. (land and building tax calculations), Road Tax Act No. 16/1993 Coll. (commercial heavy vehicle scope), and Act No. 523/1992 Coll. on Tax Advisory (strict confidentiality under § 6, mandatory liability insurance, and ethics).

How to Pass the Czech Tax Advisor Qualifying Exam Exam

What You Need to Know

Passing score: At least 50% on each individual practical example and each theory test in both written parts; the oral result is decided by the examination committee
Assessment: Written Part 1 tests Personal Income Tax (DPFO), Corporate Income Tax (DPPO), Accounting, Tax Procedure Code, and professional regulations. Written Part 2 tests VAT (DPH), excise and energy taxes, road tax, real estate tax, Tax Procedure Code, and professional regulations. Candidates passing both written parts proceed to an oral examination before an examination board covering 5 subject areas.
Time limit: 5 hours for Written Part 1, 5 hours for Written Part 2, 30–60 minutes for Oral Part
Exam fee: CZK 10,000 per examination sitting period

Keys to Passing

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Czech Tax Advisor Qualifying Exam Study Tips from Top Performers

1Practice detailed corporate income tax computations, specifically adjusting accounting profit/loss for non-deductible items (§ 25) and applying statutory tax depreciation rules (§ 26–33 ZDP).

2Master the place of supply rules and input tax deduction mechanisms (pro-rata and annual adjustments) under the Czech VAT Act (Zákon o DPH).

3Memorize statutory procedural deadlines, preclusive periods (§ 148), interest rates, and penalty calculations under the Tax Procedure Code (Daňový řád).

4Review the requirements of Act No. 523/1992 Coll. regarding professional confidentiality (mlčenlivost), client representation, and disciplinary responsibility.

Frequently Asked Questions

What is the structure of the Czech Tax Advisor Qualifying Examination?

The examination administered by KDP ČR in Brno consists of 3 mandatory components: 1st written part (up to 5 hours covering direct income taxes, accounting, tax procedure, and professional rules); 2nd written part (up to 5 hours covering VAT, excise taxes, property taxes, road tax, tax procedure, and professional rules); and an oral part (30 to 60 minutes covering 5 subject areas).

What is the passing score for the KDP ČR examination?

Candidates must achieve at least 50% on every individual practical example and on the theory test in each written part. After both written parts are passed, the examination committee decides the oral result by vote.

What is the examination fee?

Under KDP ČR rules, the fee is CZK 10,000 for an examination sitting period. If all three parts (both written sessions and oral) are sat within the same period, this single fee covers the entire process. If parts are split or retaken across different periods, CZK 10,000 is payable for each period.

Who is eligible to take the Czech Tax Advisor exam?

Section 5 of Act No. 523/1992 Coll. requires at least an accredited bachelor's degree, full legal capacity, and good character. It also excludes specified incompatible work and applicants currently linked to public authorities responsible for tax control and decisions, and bars a person struck from the advisor list as a sanction within the preceding 5 years. No prior assistant practice is required.

Can statutory auditors be exempt from parts of the tax advisor exam?

Yes. Practicing statutory auditors certified under the Act on Auditors may apply for an exemption from the accounting problem and theoretical accounting questions. Their 1st written part duration is shortened from 5 hours to 3.5 hours, though the exam fee remains CZK 10,000.

What language is the official examination conducted in?

Section 5(7) of Act No. 523/1992 Coll. requires the qualification examination or partial part to be conducted in Czech. This English MCQ bank is a conceptual study adaptation and is not an official translation, format simulation, or replacement for Czech-language statutory, calculation, and oral practice.