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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
Merciful summer for tax and social security debtors Tax Audit

The Chamber of Deputies has approved the bill on extraordinary waiver and extinction of certain tax debts and submitted it to the Senate. The aim of the...

6 min read | May 30, 2023
Groups of companies with consolidated revenues of more than EUR 750 million must prepare for a global minimum tax from the year 2024 already International Taxes Advisory

As of 1 January 2024, an EU directive will come into force, under which the income of multinational and domestic groups in the EU with a consolidated...

Petr Němec
Jaroslav Foltýn
| 4 min read | May 25, 2023
Overview and implications of the decision of the European Court of Justice (ECJ) of 27th April 2023 in case C-537/20 International Taxes Advisory

Proceedings I R 1/20 and I R 2/20, among others, are currently pending before the Federal Fiscal Court on the conformity of Sect. 11 of the German Investment...

6 min read | May 23, 2023
Government has shortened the period of temporary reduction of excise duty on diesel fuel Energetics

As we have informed you in our earlier articles, last year, in connection with the war in Ukraine, the government approved a reduction of excise duty on...

3 min read | May 16, 2023
Case law on transfer pricing: profit mark-up on value added vs. total cost Transfer pricing

In a recent judgment, the Regional Court in Brno dealt with a dispute between a taxpayer and the tax administration regarding the choice of a profitability...

Jiří Jakoubek
| 5 min read | May 16, 2023
Abolition of the exemption of income from the sale of securities and shares above CZK 40 million Tax Audit

We would like to draw attention to one of the key issues that has been announced as part of the recovery package, but has not received as much media attention.

Jiří Jakoubek
Zuzana Kalincová
| 4 min read | May 15, 2023
Tax authorities will not penalise incorrectly filed tax returns this year Tax Audit

In connection with the establishment of a data box for a significantly expanded range of persons, the tax office has noticed a large increase in incorrectly...

Roman Burnus
Marek Toráč
| 4 min read | May 15, 2023
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