Filter insights by:

Filters applied:

Showing 16 of 822 content results

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
Costs of consultancy from related parties in a group Transfer pricing

On 16 May 2023, the Supreme Administrative Court ruled on the tax deductibility of consultancy costs provided to a company by companies that are part of an...

Jiří Jakoubek
| 5 min read | July 25, 2023
Change in the refund rate for diesel fuel consumed Payroll agenda

The Ministry of Labour and Social Affairs has issued an update to Decree No.467/2022 Coll., in which it introduced a new, lower average price of diesel fuel...

Roman Burnus
Anna Beránková
| 2 min read | July 13, 2023
Case law: disguised legal act in the case of payment of a profit share Personal income tax

At the end of last year, the Supreme Administrative Court (“the SAC”) dealt with a dispute between the plaintiff ADOZ s.r.o. and the defendant Appellate...

Roman Burnus
| 6 min read | June 27, 2023
New EU “FASTER” withholding tax rules draft has been published International Taxes Advisory

Many Member States currently levy a withholding tax on dividends on shareholdings and interest on bond holdings paid to investors living abroad in the case...

6 min read | June 27, 2023
Merciful Summer for Insurance for Clients of the CSSA Tax Audit

On 23 June 2023, Act No. 181/2023 on the extraordinary waiver of penalties on social security premiums and contributions to state employment policy and...

3 min read | June 27, 2023
Slovak transfer pricing legislation and its changes from 1 January 2023 Transfer pricing

Due to the large number of relationships and transactions between Czech and Slovak tax entities, we provide basic information on the amended transfer pricing...

Jiří Jakoubek
| 8 min read | June 13, 2023
The President signed bills on Merciful Summer into law, it will take effect on 1 July 2023 Procedural advisory

On 31 May 2023, the Senate approved two related bills from the Ministry of Finance and the Ministry of Labour and Social Affairs as referred by the Chamber...

3 min read | June 12, 2023
Major changes to work performance agreements Amendment to the labour code

The Chamber of Deputies is currently debating a government bill amending the Labour Code. One of the amended areas is agreements on work performed outside...

Roman Burnus
Veronika Odrobinová
Martina Šumavská
Marek Toráč
| 8 min read | May 31, 2023
Long-term investment product for old age Personal income tax

The government is currently debating an amendment that would introduce a new retirement savings product called the “Long-Term Investment Product.” The...

Roman Burnus
Anna Beránková
| 4 min read | May 30, 2023
Load more