OSVČ - Self-employed person
OSVČ is the abbreviation for a self-employed person (in Czech Osoba samostatně výdělečně činná). It represents a form of entrepreneurship of an individual who has an income from a business or other paid activity. An important aspect of this form is that the self-employed person runs a business on his/her own account and responsibility, i.e. based on a trade licence. Typically this is a tradesman, craftsman, farmer, artist, sportsman, etc.
Sources of law:
- Act No. 586/1992 Coll. On Income Tax, as amended.
- Act No. 252/1997 Coll., on Agriculture, as amended
- Law No. 48/1997 Coll. On public health insurance and amending certain Acts, as amended.
- Act No. 592/1992 Coll. On premiums for universal health insurance, as amended.
- Laws governing self-employied activities (121/2000 Coll. of Copyright, Rights Related to Copyright and on the Amendment of Certain Laws (Copyright Act), Act No. 85/1996 Coll. On Advocacy, as amended by Act No. 79/2006 Coll.)
