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Clarification of the conditions for submitting a request for payment of wages owed in the event of the employer’s insolvency Payroll agenda

At the end of this April, an amendment to the act on the protection of employees in situations, where their employer is unable to pay their wages due to...

Veronika Odrobinová
| 4 min read | May 15, 2023
Recovery of state finances as proposed by the government – Who will benefit from it? Corporate income tax

At a press conference on 11 May 2023, the Czech government presented an extensive proposal for a public finance recovery package aimed at halting the...

Jiří Jakoubek
Zuzana Kalincová
| 6 min read | May 12, 2023
Change in the rate of reimbursement for fuel consumed Payroll agenda

In Decree No. 85/2023 Coll. of 28 March 2023, the Ministry of Labour and Social Affairs introduced a new amount of compensation for electricity for the...

Roman Burnus
Anna Beránková
| 2 min read | May 3, 2023
Further measures relating to reducing emission approved by the European Parliament Energetics

New carbon duty legislation will apply from 1 October 2023. It will apply to companies that import or produce goods with a high carbon footprint into the...

2 min read | May 3, 2023
Charging electric vehicles represents a supply of goods for VAT purposes Value-added tax

We would like to draw your attention to the recent judgment of the Court of Justice of the EU C-282/22, where the Court considered the preliminary question...

Richard Knobloch
| 4 min read | May 3, 2023
Canadian visas deprive Ukrainians in the Czech Republic of temporary protection Taxation of expats

Refugees from Ukraine, who fled to the Czech Republic (“CR”) after 24 February 2022 to escape Russian aggression were being granted temporary protection,...

Roman Burnus
Anna Beránková
| 4 min read | May 3, 2023
Some real estate tax payers will not receive their payment details for 2023 Corporate income tax

The Tax Administration has started sending out information for paying real estate tax as it does every year. The deadline for payment of the tax (or the...

3 min read | May 3, 2023
Individuals are obliged to report exempt income exceeding CZK 5 million. Taxation of expats

The deadline for filing personal income tax returns is also linked to the reporting obligation for exempt income. Under article 38v of the Income Tax Act...

Roman Burnus
Anna Beránková
| 5 min read | April 18, 2023
Non-exemption of income from a service apartment Payroll agenda

On 31 October 2022, the Supreme Administrative Court (“SAC”) dealt with a cassation complaint between two parties, with a religious community (“the...

Roman Burnus
Marek Toráč
| 6 min read | April 18, 2023
Investment incentives – amendment to the government regulation Corporate income tax

On 5 April 2023, an amendment to Government Decree No. 221/2019 Coll., was published in the Collection of Laws under No. 89/2023 Coll., amending the...

Petr Němec
| 3 min read | April 11, 2023
New obligation for employers to register employees with temporary protection even in uninsured activities Conflict in Ukraine

With effect from 1 April 2023, a new reporting obligation has been created for employers who employ foreigners enjoying temporary protection under a special...

Roman Burnus
Marek Toráč
| 3 min read | April 4, 2023
Changes to the Act on the Residence of Foreigners Taxation of expats

At the beginning of this March, a draft amendment to the Act on the Residence of Foreigners (hereinafter “ARF”), the Asylum Act and other related laws was...

Roman Burnus
Anna Beránková
| 4 min read | April 4, 2023
Investment incentives - amendment to the government regulation - tightening the conditions for higher value added Corporate income tax

On 22 March 2023, the Government of the Czech Republic discussed a draft government regulation on investment incentives. We informed you about the original...

Petr Němec
| 5 min read | April 4, 2023
Measures to help the UK economy International Taxes Advisory

Against a backdrop of high inflation and low growth, the first UK Budget for 18 months sees the Chancellor of the Exchequer, Jeremy Hunt, setting out the UK...

13 min read | March 27, 2023
Using CCTV footage as evidence to challenge the logbook? Court must re-examine a sensitive case Corporate income tax

Last August, we drew your attention to a judgment of the Supreme Administrative Court (9 Afs 147/2000 – 34), which upheld the use of camera recordings of...

Richard Knobloch
| 4 min read | March 27, 2023
Investment incentives - the end of government arbitrariness? Corporate income tax

On 22 March 2023, the Government of the Czech Republic discussed a draft amendment to the Investment Incentives Act.

Petr Němec
| 3 min read | March 27, 2023
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