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On 28 February 2024, the Coordination Committee of the Chamber of Tax Consultants and the General Directorate of Customs (hereinafter “the DGC”) concluded a...
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...
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...
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...
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...
BEFIT or common consolidated tax base
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...
In January, the Czech Social Security Administration (CSSA) launched a new online service “Status of insurance claims, penalties and fines for self-employed...
A new Blue Card Directive was adopted by the EU Council in the year 2021 already. With effect from 1 July 2023, the Czech Republic implemented the adopted...
At the end of last year, the Supreme Administrative Court (“SAC”) dealt with a dispute regarding the definition of individual income in terms of the...
With effect from 1 January 2024, Decree No. 398/2023 Coll. provides for changes to the travel allowance rates for 2024. The Ministry of Finance of the Czech...
As of 1 January 2024, duty stamps used as a means of payment for court and administrative fees were abolished as part of the so-called consolidation package....
We would like to inform you about an interesting judgment of the Supreme Administrative Court (SAC) No. 9 Afs 147/2020 – 87 of 14 December 2023.
The amendment to Section 34c of the Income Tax Act, effective from 1 January 2024, brings a key change in the application of the research and development...
With effect from 1 January 2024, the President signed an amendment to the law regarding the taxation of employee share and option plans. A detailed summary...
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...