Czech Tax Rules for Freelancers Working from Holiday Cottages

Freelancers (OSVČ) in the Czech Republic can deduct expenses related to remote work only if the costs are clearly linked to earning income and can be substantiated during a tax audit. The tax authority emphasizes that targeted controls now focus on specific problem areas, such as claims for home‑office or cottage expenses. According to Kristián Červinka, Tax Controversy Manager at PKF APOGEO, "controls are no longer blind but target particular issues." Jana Jáčová, director of UOL Účetnictví, explains that deductible items may include notebooks, monitors, printers, mobile phones, internet, cloud services, and a proportionate share of utilities, rent, or heating when a part of a property is used predominantly for business. Jointly used assets, such as phones or internet, must be allocated a reasonable business‑personal split. Misconceptions such as claiming accommodation costs for occasional work calls are rejected; each expense must be unequivocally business‑related.