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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.
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...
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 .
The real estate tax, too, has not escaped changes under the consolidation package, which will come into force on 1 January 2024.
The Ministry of Labour and Social Affairs (MoLSA) has prepared a draft government decree that promises an increase of the minimum wage to CZK 18,900. The government gave its final approval to the draft on 13 December 2023.
Since December, all types of pensions can now be applied for online, without visiting the office in person. The Internet service “Pension Application Online” has been introduced on the CSSA portal, where all insurance periods and information recorded by the CSSA are automatically loaded to the applicant after electronic identification. Applicants then only need to fill in the missing information and supporting documents. The client can also save an application in progress and return to complete it later.
In today’s article we would like to focus on the topic of social events from the perspective of income tax, in connection with the Advent time, which is usually a period of client and employee Christmas parties.
Czech VAT payers who are not established or registered for VAT purposes in the UK can apply for a refund of the VAT they have paid in the course of their economic activity there until the end of this year. This is VAT paid in the UK for the period of 1 July 2022 to 30 June 2023.
Despite the fact that the tax administration is still working on the preparation of a methodological instruction on the taxation of employee benefits following the approved consolidation package, it has now been forced to respond to a misconception spread by the public regarding the taxation of the company nursery school benefit.