Where should an income be taxed if a developer (programmer) works from his home office in the Czech Republic for a company incorporated in Malta? The company sells a global service worldwide.
You pay income tax in the country you are doing the work, so in your case you will have to pay Czech tax.
This is a general thing that is argued also for businesses. There is more specific info on the European Union websites:
... You will always be subject to the tax rules of your country of residence, you may also have to pay taxes in the other country.
Each country has its own definition of tax residence; yet:
- You will usually be considered tax-resident in the country where you spend more than 6 months a year
- If you spend less than 6 months a year in another EU country, you will normally remain tax-resident in your home country"