What you’ll learn in this article

• When it makes sense to file an objection of bias

• How to request a change of tax administrator

• What to include and what mistakes to avoid

• What kind of evidence helps – and what doesn’t

• Why it’s risky to do this without legal help

🧾 What is an objection of bias?

Under Czech tax law, an official (e.g. auditor, tax administrator, department head) can be excluded from proceedings if there are doubts about their impartiality – for example:

• personal connection to the taxpayer (e.g. family, former employer)

• financial or business interest in the case

• prior statements showing prejudice

• repeated violations of the taxpayer’s procedural rights

The taxpayer may file the objection without undue delay once the grounds become known.

📍 When is the objection successful?

To be successful, the objection must be specific, factual, and supported by evidence. You have the best chance if:

• you have proof of a prior conflict (e.g. emails, meeting minutes)

• the official has ties to an opposing party

• there is suspected bullying or discrimination

• there are repeated unexplained rejections of your requests

It is not enough to say, “The official was rude to me.” You must explain why their impartiality is objectively in question.

🗂️ What about changing the tax office?

In extreme cases, you may ask for a change of local jurisdiction, meaning the case is transferred to a different tax office. This is used when:

• the entire office has a conflict of interest

• criminal proceedings are ongoing involving that office

• there is credible suspicion of systemic bias

This decision is made by the General Financial Directorate, and your request must be well substantiated.

⚠️ Mistakes to avoid

• ❌ Being vague → objection will be rejected

• ❌ Filing too late → you miss the legal deadline

• ❌ Providing no evidence → nothing to assess

• ❌ Emotional rants instead of legal arguments → ineffective

🧑‍💼 Lawyer’s recommendation

In most cases, just saying “I don’t trust this official” won’t be enough. But if you raise the objection or request properly – with detailed reasoning – you can change the course of your tax case. I’ve already helped several clients who were struggling with a biased official. The change made all the difference.