Digital platform operators have overslept. They face heavy fines for not submitting the report by the end of January

Tax Audit

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...

3 min read |

Taxation of securities in 2025

Tax Audit

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 .

| 4 min read |

Conditions for conducting repeated tax audit if the previous local inquiry already had the nature of a tax audit

Tax Audit

We would like to inform you about an interesting judgment of the Supreme Administrative Court (SAC) No. 2 Afs 170/2023 – 30 of 24 October 2023.

9 min read |

Data boxes of closed financial offices made inaccessible

Tax Audit

As of 15 November 2023 , the Financial Administration has made the data boxes of 77 territorial offices, which were closed in the middle of this year due to...

2 min read |

Merciful summer for taxes – new functionality on the website mojedane.cz

Tax Audit

The so-called merciful summer for taxes and insurance, which we already informed you about , runs until 30 November 2023. It can be used to apply for a...

2 min read |

Merciful Summer for Insurance for Clients of the CSSA

Tax Audit

On 23 June 2023, Act No. 181/2023 on the extraordinary waiver of penalties on social security premiums and contributions to state employment policy and...

3 min read |

Merciful summer for tax and social security debtors

Tax Audit

The Chamber of Deputies has approved the bill on extraordinary waiver and extinction of certain tax debts and submitted it to the Senate. The aim of the...

6 min read |

Abolition of the exemption of income from the sale of securities and shares above CZK 40 million

Tax Audit

We would like to draw attention to one of the key issues that has been announced as part of the recovery package, but has not received as much media attention.

Jiří Jakoubek
Zuzana Kalincová
| 4 min read |

Tax authorities will not penalise incorrectly filed tax returns this year

Tax Audit

In connection with the establishment of a data box for a significantly expanded range of persons, the tax office has noticed a large increase in incorrectly...

Roman Burnus
Marek Toráč
| 4 min read |