Daňové zvýhodnění při střídavé péči o dítě

The paper discusses the issue of alternating custody under Czech law both from the point of view of civil law and especially from the point of view of tax law. The author focuses especially on the gaps in law pertaining to the tax benefits available to parents having alternating custody of their children and presents some recommendations de lege ferenda. The article also focuses on the issue of single-household custody and the resulting private law and tax law consequences.