If you received the Czech tax office letter with the subject: “Daňové echo - manželky - 002” it does not automatically mean your 2023 tax return was incorrect.
The Czech Tax Office (“Finanční správa ČR”) is currently sending this informational letter to taxpayers who applied the spouse tax discount (“sleva na manželku/manžela”) in their 2023 tax return.
The purpose of the letter is to remind taxpayers to verify whether the spouse discount conditions were correctly met — mainly whether the spouse’s annual income exceeded 68,00 CZK
If the spouse’s income stayed below the limit, no correction is needed.
If the spouse’s income exceeded the limit, the spouse discount does not qualify, and the tax return must be corrected.
The letter is effectively giving taxpayers an opportunity to review the situation voluntarily before deeper tax checks or audits begin.
Quick Answer — What Should You Do?
Situation | What To Do |
|---|---|
Spouse income in 2023 below 68 000 CZK | No action required |
Spouse income in 2023 above 68 000 CZK | Tax return must be corrected |
Tax refund received because of the spouse discount | Part of the refund must be returned |
Spouse discount applied incorrectly | Additional tax return required |
Source: Information based on the official Czech Tax office letter (“Daňové echo - manželky - 002”) distributed to taxpayers regarding spouse tax discount verification for 2023. Original document available here
Why Is The Czech Tax Office Sending This Letter?
The Czech Financial Administration is currently reviewing spouse tax discount claims from 2023.
Many taxpayers across the Czech Republic are receiving the same letter at the same time.
The letter is mainly a reminder asking taxpayers to double-check whether the spouse discount conditions were fulfilled correctly.
This review is happening before deeper tax audits and additional checks.
What Is the Spouse Tax Discount?
The spouse tax discount (“sleva na manželku/manžela”) is a Czech tax deduction available for taxpayers whose spouse:
lived in the same household,
and had low annual income.
For the 2023 tax year, the spouse’s own annual income could not exceed 68,000 CZK
If the spouse’s income exceeded this amount, the spouse discount does not qualify.
What Income Counts Into the 68 000 CZK Limit?
The 68 000 CZK limit includes the spouse’s taxable income for 2023.
This can include:
employment income,
freelance income,
rental income,
foreign income,
and other taxable income.
This is especially important for foreigners in the Czech Republic with Czech and foreign income combined.
How Much Money Must Be Returned?
The official letter explains that the spouse discount reduced the tax amount in the original 2023 tax return.
Discount Amount
Situation | Discount Amount |
|---|---|
Standard spouse discount | 24 840 CZK |
Spouse with ZTP/P card | 49 680 CZK |
If the spouse discount conditions were not fulfilled, the taxpayer must:
submit an amended tax return (“dodatečné daňové přiznání”),
recalculate the tax,
and pay the difference to the Czech tax office.
What Is an Additional Tax Return?
An additional tax return (“dodatečné daňové přiznání”) is a correction of a previously submitted Czech tax declaration.
According to the official instructions attached to the letter, taxpayers should:
review the original 2023 tax return,
remove the incorrectly applied spouse discount,
recalculate the tax,
submit the amended declaration,
and pay the difference.
The Czech Tax Office allows submission:
electronically
by post,
or in person at the local Finanční úřad.
Is This Already a Tax Audit?
This letter is mainly an informational notice asking taxpayers to verify whether the spouse discount was applied correctly.
The Czech Financial Administration is giving taxpayers a chance to voluntarily correct the situation before formal audits, penalties, or additional enforcement begin.
Ignoring the situation can later lead to:
tax audits,
requests for explanation,
penalties,
or interest on unpaid tax.
Why Are So Many People Receiving This Letter in 2026?
The Czech Financial Administration is currently reviewing spouse discount claims from 2023 using automated income comparisons and tax data checks.
Because these checks are automated, many taxpayers are receiving this letter at the same time across the Czech Republic.
Frequently Asked Questions
What does “Daňové echo - manželky - 002” mean?
It is an informational Czech tax office letter asking taxpayers to verify whether the spouse tax discount in the 2023 tax return was applied correctly.
Does this letter mean my tax return was wrong?
No.
The letter is being sent to many taxpayers who applied the spouse discount. It does not automatically mean the tax return was incorrect.
What is the spouse income limit for 2023?
The spouse’s own annual income could not exceed 68 000 CZK for the 2023 tax year.
What happens if the spouse earned more than 68 000 CZK?
The spouse discount does not qualify.
The taxpayer must:
submit an amended tax return,
recalculate the tax,
and return the tax difference.
Do I need to reply to the letter?
First verify whether the spouse discount conditions were fulfilled correctly.
If the spouse qualified for the discount, no correction is needed.
Is this already a tax audit?
No. This is mainly an informational follow-up before possible future audits or enforcement.
Can foreigners in the Czech Republic receive this letter?
Yes. Foreigners who filed Czech tax returns and applied the spouse discount can also receive it.
Can the additional tax return be submitted online?
Yes. The Czech Financial Administration allows electronic submission through the official EPO portal.
Which authority sent this letter?
The letter was issued by the Czech Financial Administration (“Finanční správa České republiky”).
Who reviews and updates this information?
Pexpats — Czech Tax and Accounting Agency helping foreigners navigate Czech tax and administrative procedures.
Need Help Checking The Letter?
If you received the “Daňové echo - manželky - 002” letter and you are not sure:
whether the spouse income exceeded the limit,
whether foreign income counts,
or whether the tax return must be corrected,
you can contact Pexpats for clarification regarding Czech spouse discount rules and Czech tax procedures.
Pexpats is a registered Czech tax and accounting company focused on foreigners and Czech administrative procedures.
The company operates under officially registered business activities in the Czech Republic, and the registration can be publicly verified through the Czech Trade Licensing Register here.
