GT News

Last year, we sought to draw attention to the new reporting obligations of digital platforms (primarily known as DAC 7). By 31 January 2024, the affected...

At the beginning of this year, an amendment to Decree No. 194/2009 Coll. on determining the details of the use and operation of the information system of...

In a recent judgment, the Supreme Administrative Court (SAC) expressed its opinion on the question whether income from the rental of an unmanned aircraft can...

In today’s article, we would like to draw your attention to two interesting recent rulings on the issue of tax deductions for investment incentives.

We would like to briefly inform you about the latest developments in the area of top-up taxes.

Short-term rentals, which have seen a surge in popularity in recent years, are an increasingly important part of the tourism industry. The growth of this...

The Income Tax Act has undergone significant changes as part of the amendments associated with the consolidation of public budgets, particularly in the area...

For the year 2024, the Ministry of Labour and Social Affairs has set a new flat-rate reimbursement amount for telework. With effect from 1 January 2024, home...

As of the new year, the consolidation package has unified the tax regime for all types of employee meals, i.e. contributions in monetary and non-monetary...

From 1 January 2024, the institute of payers’ cash registers will be abolished and the rights and obligations will be transferred to their founders. The...

Our partner Jan Zajíček focused on the key aspects of cybersecurity in a discussion of the NIS2 Directive for the weekly Týdeník Ekonom. He emphasized that...

At the end of last year, four calls were announced under the RES+ programme, through which the Modernisation Fund distributes funding for the construction of photovoltaic power plants throughout the Czech Republic.

As we have already informed you in the past, as of 1 January 2024 there will be changes in the concept of taxation of employee benefits. Just before Christmas, the Financial Administration issued important methodological information on these changes, which is expected to set the record straight on various uncertainties and controversial areas brought into practice by the amendment to the Income Tax Act in connection with the consolidation package.

With the adoption of the consolidation package, many changes have been made to the Income Tax Act, which we have already summarised in our article here .

On 14 December 2023, the President signed a bill amending Act No. 435/2004 Coll., on Employment, as amended, and other related acts. The amendment is thus likely to enter into force as early as 1 January 2024.

The amendment to the Investment Incentives Act, which we have already informed you about, is currently awaiting publication in the Collection of Laws. The President signed it on 14 December 2023. The amendment can be expected to take effect at the beginning of 2024.