A company is resident in the Czech Republic for CIT purposes if it has
(i) its registered seat,or
(ii) its place of management
located in, the Czech Republic.
Permanent establishment (PE)
Under domestic law, the creation of a PE of a foreign tax resident in the Czech Republic is triggered by a fixed place available for carrying out business activities, long-term provision of services (for more than six months in any 12 consecutive months), or presence of a dependent agent, unless an applicable double taxation treaty (DTT) stipulates otherwise. For interpretation purposes, the Organisation for Economic Co-operation and Development (OECD) Model Tax Commentary is followed. The Czech Republic tends to have a "service PE" clause (i.e. clause stipulating that a PE is created by provision of services in the territory of the Czech Republic even without the existence of a fixed place of business) included in its DTTs.
It is possible to request the tax authority for a legally binding ruling confirming a chosen method of determination of the CIT base of the PE.