Zmena v poskytovani prispevku na solidarni domacnost

Change in the Solidarity Household Allowance

With effect from 1 July 2023, the Labour Office will only provide the solidarity household allowance for accommodation provided to Ukrainian refugees if the individual claiming the allowance shares this accommodation with the person accommodated.

If the individual provides the Ukrainian refugee with temporary protection with an apartment for independent living, he/she will no longer be entitled to the allowance.

Thus, the Tax Administration points out in its information note (HERE) that in the case of the provision of independent housing for a fee, the landlord generates rental income under the Income Tax Act.  This is the case even if the accommodated person uses a humanitarian benefit in the form of an accountable housing costs to pay the full or partial rent.

A similar principle applies for the purposes of the application of the tax credit for the dependent spouse.

The Tax Administration has published a series of short examples in this regard, available HERE.

If you have any questions, please contact the authors of the article or the EY tax team you are working with.

Authors:

Michaela Felcmanová
Stanislav Kafka