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Teleworking after the amendment to the labour code Amendment to the labour code

The recently adopted amendment to Act No. 262/2006 Coll., the Labour Code (hereinafter “ the Labour Code ”) has brought a number of changes, one of which was...

Martina Šumavská
| 6 min read | October 24, 2023
List of uncooperative “tax havens” updated International Taxes Advisory

On 17 October 2023, the Council of the EU decided to add Antigua and Barbuda, Belize and the Seychelles to the EU’s list of non-cooperative jurisdictions for...

3 min read | October 24, 2023
Consolidation package: changes for legal entities, VAT and in other areas Consolidation package

The Chamber of Deputies has just published the approved version of Chamber Print No. 488 (hereinafter referred to as “the consolidation package”) as it...

Zuzana Kalincová
| 6 min read | October 18, 2023
Consolidation package: Approved changes for employees and self-employed persons Consolidation package

The bill amending certain laws on the consolidation of public budgets passed its third reading in the Chamber of Deputies on Friday 13 October 2023 and is...

Roman Burnus
| 6 min read | October 17, 2023
Consolidation package approved by the Chamber of Deputies Consolidation package

The bill amending certain laws on the consolidation of public budgets passed its third reading in the Chamber of Deputies on 13 October 2023. During the...

Jaroslav Foltýn
| 2 min read | October 13, 2023
Flat-rate reimbursement for home office costs Payroll agenda

With the amendment to the Labour Code, a decree on the determination of the flat-rate amount of reimbursement for telework (home office) for the year 2023...

Roman Burnus
Anna Beránková
| 3 min read | October 10, 2023
Suspension of the application of the Double Taxation Treaty with Russia Conflict in Ukraine

On 29 September 2023, the Ministry of Finance of the Czech Republic issued a Notice on the Treaty on the Avoidance of Double Taxation and Prevention of...

Zuzana Kalincová
| 3 min read | October 10, 2023
From case law: the essence of a non-monetary benefit is not only its purpose but also its form Payroll agenda

The Supreme Administrative Court (hereinafter “the SAC”) has issued a judgment in the cassation complaint proceedings of 16 August 2023, No. 7 Afs...

Roman Burnus
Anna Beránková
| 6 min read | September 26, 2023
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 | September 26, 2023
Investment incentives - return to legal certainty Corporate income tax

On 14 September 2023, the amendment to the Investment Incentives Act, which we have already informed you about earlier , was approved in the Chamber of...

Petr Němec
| 3 min read | September 26, 2023
The Supreme Administrative Court (SAC) on the issue of reopening proceedings that have been finally terminated, based on information obtained from an international request, for the results of which the tax administrator did not wait. Procedural advisory

We would like to draw your attention to an interesting judgment of the Supreme Administrative Court (SAC) No. 8 Afs 78/2022 - 39 of 31 August 2023.

6 min read | September 26, 2023
“Abuse of the law” coming up again – this time cross-border International Taxes Advisory

In this regard, you may be interested in a new judgment on the issue of abuse of the law. On 6 September 2023, the Supreme Administrative Court (SAC), in its...

Petr Němec
| 6 min read | September 12, 2023
Equalisation tax, Czech implementation of the EU Directive International Taxes Advisory

Further to our last article of May 2023 , we would like to inform you about further developments in the area of Pillar 2, i.e. the implementation of Council...

Petr Němec
| 7 min read | September 12, 2023
The Extended Chamber of the Supreme Administrative Court (SAC) has ruled: the subjective time limit for filing a supplementary tax return for lower tax does not apply Procedural advisory

As we have previously informed you , a legal question has been submitted to the Extended Chamber of the Supreme Administrative Court (SAC) for consideration...

3 min read | September 12, 2023
Consolidation package passes 2nd reading Corporate income tax

On 7 September 2023, the bill amending certain laws relating to the consolidation of public budgets passed its second reading in the Chamber of Deputies. The...

Jaroslav Foltýn
| 2 min read | September 11, 2023
Extraordinary autumn VAT deadlines Value-added tax

With the autumn approaching, there are two important VAT deadlines – for VAT refunds and the creation or change of a VAT group.

Richard Knobloch
| 3 min read | September 5, 2023
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