Abstract This article analyses the legal and tax treatment of foreign trusts within the Czech legal system, focusing on their classification under both private and public law. Emphasis is placed on income tax implications and the practical application of Czech tax regulations. The study outlines the key features of Czech and foreign trust-like structures and explores their recognition, registration, and comparability. Particular attention is paid to the evolving administrative approach, especially the criteria used by Czech tax authorities to assess the comparability of foreign trusts. This article identifies potential continuing practical uncertainties and regulatory tensions in cross-border tax planning, considering Czech legal regulation.
Karel Brychta (Mon,) studied this question.