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Intention as a key criterion for assessing plots as building plots for VAT purposes? Value-added tax

We would like to draw your attention to an important judgment of the Supreme Administrative Court (“SAC”) 4 Afs 64/2023-44, which dealt with the assessment...

Richard Knobloch
| 5 min read | May 7, 2024
Further changes to agreements to complete a job will hopefully bring simplification Payroll agenda

Already during the approval process of the austerity package, it was clear to almost everyone that the proposed changes to agreements to complete a job would...

Marek Toráč
| 4 min read | May 7, 2024
Further changes in personal income tax Personal income tax

Due to the new legal regulation of the Income Tax Act brought about by the consolidation package, a number of interpretative uncertainties and undesirable...

Marek Toráč
| 5 min read | April 23, 2024
Do you file personal income tax return? Attention! Personal income tax

Tax returns are an annual menace for many. If the obligation to file a personal income tax return applies to you, be sure to keep an eye on the filing...

Anna Beránková
| 5 min read | April 23, 2024
Predictable minimum wage growth? The government has approved regular indexing Payroll agenda

On 20 March 2024, an amendment to the Labour Code was approved to ensure regular indexing of the minimum wage. The new mechanism introduces clear and...

Anna Beránková
| 3 min read | April 22, 2024
DAC 8 – draft implementation into Czech legislation has been published International Taxes Advisory

Already in 2023, the EU Council adopted another Directive amending the EU rules on administrative cooperation in the field of taxation. This is the eighth...

3 min read | April 22, 2024
DAC 6 as an unlawful invasion of privacy? Opinion of the Advocate-General International Taxes Advisory

On 29 February 2024, Mr Nicholas Emiliou, Advocate General at the Court of Justice of the European Union (“CJEU”) , commented on a preliminary question...

Zuzana Kalincová
| 5 min read | April 9, 2024
Digitisation in the area of determining jurisdiction regarding legislation International Taxes Advisory

In the past, we have informed you that the Czech Social Security Administration (CSSA) is digitalizing the agenda in the area of determining legal...

2 min read | March 26, 2024
How to proceed if a woman on maternity leave becomes pregnant again or wants to earn extra money? Personal income tax

The Czech Social Security Administration has recently issued a press release, which provides mothers with new additional information related in particular to...

Anna Beránková
| 4 min read | March 12, 2024
Are you violating the Excise Tax Act by making cocktails? Tax & Accounting

On 28 February 2024, the Coordination Committee of the Chamber of Tax Consultants and the General Directorate of Customs (hereinafter “the DGC”) concluded a...

5 min read | March 12, 2024
Upcoming amendment to the VAT Act with effect from January 2025 Value-added tax

The Ministry of Finance has prepared and circulated for comments a draft amendment to the VAT Act, which is expected to take effect on 1 January 2025. After...

Richard Knobloch
| 4 min read | February 29, 2024
Notification of employment of foreigners now electronically Payroll agenda

If an employer employs a foreigner, the employer is obliged to report this fact to the Labour Office of the Czech Republic. As part of the improvement of...

3 min read | February 27, 2024
Update of the list of non-cooperative jurisdictions International Taxes Advisory

Since 2017, the EU has compiled a list of tax non-cooperative jurisdictions, which is updated twice a year. The Bahamas, Belize, the Seychelles and the Turks...

3 min read | February 27, 2024
Planned changes to work performance agreements and employee options Consolidation package

With the adoption of the consolidation package, many changes have been made, both in the area of personal and corporate income taxation and social security...

Marek Toráč
| 4 min read | February 27, 2024
Further european harmonisation of income taxes coming up Corporate income tax

BEFIT or common consolidated tax base

4 min read | February 13, 2024
Financial administration clarifies approach to taxation of corporate pre-schools Consolidation package

In December, the Ministry of Finance (“MoF”) issued a response to articles on news websites commenting on the taxation of employee benefits in the form of...

Anna Beránková
| 4 min read | February 13, 2024
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