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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
| 3 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
A major change in accounting and taxation. The Ministry has confirmed the introduction of a functional currency and the taxation of only realised exchange rate differences Audit of financial statements

The Ministry of Finance of the Czech Republic has confirmed on its website the conclusions of the meeting of the government coalition on the changes within...

Milan Pašek
Petra Vaněčková
| 3 min read | August 25, 2023
Tax credit for employee benefits remain. In what form? Payroll agenda

You probably have not missed the current debate on the final form of the tax recovery package, which was intensively discussed by the government together...

Marek Toráč
| 3 min read | August 24, 2023
New economic migration programme for digital nomads Taxation of expats

In order to achieve economic benefits for the Czech Republic (CR), the government has approved the so-called Digital Nomad Programme, which responds to...

Roman Burnus
Anna Beránková
| 4 min read | August 10, 2023
New Framework Agreement to simplify rules for insurance contributions in case of teleworking Taxation of expats

The European Commission has presented a new Framework Agreement to make it easier for cross-border workers to pay their insurance premiums. From 1 July 2023,...

Roman Burnus
Anna Beránková
| 4 min read | August 10, 2023
Information of the GFD on the application of VAT on free-of-charge supplies of goods Value-added tax

On 1 August 2023, the General Financial Directorate issued new and general information on free-of-charge supplies of goods, which replaces the previously...

Richard Knobloch
| 5 min read | August 8, 2023
Merciful summer at the Czech Social Security Administration Procedural advisory

On 10 July 2023, the Czech Social Security Administration (hereinafter the “CSSA”) launched a new service on its ePortal, thanks to which it is possible to...

Roman Burnus
Marek Toráč
| 3 min read | July 27, 2023
Income paid to a company’s managing director may not always be income from dependent activity (employment) Payroll agenda

The Supreme Administrative Court (hereinafter the “SAC”) has issued a judgment in the proceedings on the cassation complaint of 12 June 2023, no. 2 Afs...

Anna Beránková
| 5 min read | July 25, 2023
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