{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "cz.tax.183day",
  "versions": [
    {
      "rule_id": "cz.tax.183day",
      "version": "2026.1",
      "jurisdiction": "CZ",
      "title": "Czechia 183-day test",
      "summary": "Act 586/1992 Sb. §2(4): habitually present — and so tax resident — at 183 days OR MORE in the calendar year, continuously or across several periods, with EVERY COMMENCED DAY of presence counting (the part-day rule is in the statute itself). Statutory carve-out: a person present solely for study or medical treatment is a non-resident even beyond 183 days. A permanent home with intent to stay (bydliště) makes you resident regardless of days.",
      "evaluator": "composite_conditional",
      "determinative": true,
      "official_source_url": "https://www.e-sbirka.cz/sb/1992/586",
      "last_verified": "2026-09-01",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true,
        "arrival_day_counts": true,
        "departure_day_counts": true,
        "same_day_in_out": "counts_in"
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        }
      },
      "logic": {
        "all": [
          {
            "count": {
              "country": "CZ",
              "period": "calendar_year",
              "op": ">=",
              "value": 183
            }
          },
          {
            "not": {
              "attestation": "cz.183day.study_or_medical_only"
            }
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "cz.183day.study_or_medical_only",
          "question": "Is your presence in Czechia solely for the purpose of study or medical treatment?",
          "why_we_ask": "§2(3) is a hard statutory carve-out: persons present 'pouze za účelem studia nebo léčení' are non-residents even if they meet the 183-day test.",
          "type": "bool",
          "scope": "calendar_year"
        }
      ],
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "cz183.approaching"
        }
      ],
      "notes": [
        "Read at e-Sbírka (current wording, 1 August 2026) on 1 September 2026. §2(4): 'alespoň 183 dnů v příslušném kalendářním roce, a to souvisle nebo v několika obdobích; do doby 183 dnů se započítává každý započatý den pobytu' — AT LEAST 183 (Czechia is the odd one out: 183 itself triggers), every commenced day counts, in the statute.",
        "§2(3): study/medical-only presence → non-resident regardless of days (limited tax liability on Czech-source income only).",
        "sufficient_not_necessary: bydliště (a permanent home under circumstances implying intent to stay) makes you resident with zero counted days."
      ]
    }
  ]
}