The Ministry of Finance recently published on its website information on the means to demonstrate income recipient's residence for the purpose of application of withholding tax. Tax residence of the recipient of income is determinant for both the application of the correct domestic withholding tax rate (i.e. 35% or 15%), and the withholding tax rate under a tax treaty. For prior coverage of the recent changes to the domestic withholding tax rates. Czech residents The residence of individuals who claim to be resident in the Czech Republic shall be demonstrated by the relevant identification document. The residence of companies incorporated...