What you’ll learn in this article

• When and how to apply for a waiver of tax, interest or penalties

• What reasons are most commonly accepted

• How to draft your application and what to avoid

• When a waiver is realistic – and when it’s a waste of time

• Why legal help can greatly increase your chances

When can you request a waiver?

Tax, interest or penalty waivers are governed by the Czech Tax Code (Sections 259–261). The conditions are strict – but not impossible. Most commonly, you can request:

• Waiver of interest on late payment – if there were serious reasons for the delay

• Waiver of a penalty – especially when an amended return is submitted with justification

• Waiver of a fine – e.g. for failure to submit a return on time due to illness or IT failure

• In exceptional cases: waiver of the tax itself – if enforcement would be unjust

The tax administrator will assess fault, past behavior, and the impact on public finances.

What reasons are accepted?

In my experience, the tax office may accept:

• Serious health issues (e.g. long-term hospitalization, mental illness)

• Natural disasters or exceptional events (e.g. fire, flooding, war)

• Severe financial hardship caused by a third party (e.g. unpaid invoices)

• Errors by third parties, if not your fault (e.g. lost documents by your accountant)

• Technical failures of government systems (especially with late submissions)

Excuses like “I forgot” or “I didn’t have time” are not accepted without serious explanation.

How to write the application?

In the application for waiver, make sure to:

• Clearly state what you are requesting (interest, penalty or tax waiver)

• Describe the reasons in detail and attach evidence

• Explain why the enforcement would be unfair or disproportionate

• Propose a reasonable solution (e.g. partial waiver, payment plan)

Common mistake: Emotional or vague letters without supporting documents are usually denied.

Real-life example

A client lost her husband and was on sick leave for months. She filed her tax return late and was charged over CZK 18,000 in penalties. I helped her draft a formal waiver request, including supporting documents (death certificate, medical leave, employer statement). The penalty was fully waived.

Risks and common mistakes

• ❌ Vague or informal application → may not even be considered

• ❌ Missing evidence → high risk of rejection

• ❌ Filing too late → no chance

• ❌ Incorrect wording → tax office won’t understand your request

Lawyer’s recommendation

Many people miss out on waivers because they try to write the application themselves. If the amount is high – or the reasons are complex (illness, depression, traumatic events) – I recommend professional legal help. One well-phrased paragraph can often make the difference between success and failure.