Change in the conditions for exemption of income from the sale of a family house and apartment

Taxation of expats

On 6 December 2021, a press release of the General Financial Directorate was published on the website of the Financial Administration, which draws attention...

| 4 min read |

Increase in the minimum and the average wage in the year 2022 and their effects

Taxation of expats

On 5 November 2021, the government approved an increase in the minimum wage from the current CZK 15,200 to the amount of CZK 16,200 . This will be...

Roman Burnus
Marek Toráč
| 5 min read |

How reimbursement of wages, sickness benefits and other social benefits are changing in 2022

Taxation of expats

Every year, the reduction thresholds for average hourly earnings for the purpose of determining reimbursement of wages for the first 14 days of incapacity...

Roman Burnus
Marek Toráč
| 4 min read |

Remote work from anywhere

Taxation of expats

As a result of the coronavirus crisis, the so-called “home office” is still a very popular choice. This type of employment is attracting more and more...

Roman Burnus
Marek Toráč
| 4 min read |

Guide for expectant parents

Taxation of expats

The Czech Social Security Administration (ČSSZ) and the Czech Labour Office (ÚP ČR) have updated the Guide for Expectant Parents. The guide is intended to...

| 6 min read |

Uncertainties in the transition from flat-rate tax back to flat-rate expenses

Taxation of expats

The Coordination Committee of Tax Advisors and the General Financial Directorate ("GFD") discussed the issue of flat-rate tax at their last meeting in post...

Roman Burnus
Marek Toráč
| 5 min read |

Immigration health surcharge in the UK

Taxation of expats

As of 1 January 2021, changes have occurred in the access to healthcare for citizens from other EU member states, who have been staying in the United Kingdom...

Roman Burnus
Marek Toráč
| 4 min read |

Blue Card Directive

Taxation of expats

The European Council adopted directive establishing the entry and residence conditions for highly-qualified non-EU nationals coming to live and work in the...

| 3 min read |

Judgment of the SAC on the interruption of the time test for the exemption of income from the sale of shares

Tax & Accounting

The Supreme Administrative Court (hereinafter “the SAC”) issued judgment 8 Afs 246/2019-67 on 31 August 2021 regarding the time test for the exemption for...

| 4 min read |