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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
Shell entities – changes in the draft of the new EU directive International Taxes Advisory

At the beginning of 2022, we informed you about a new EU proposal for a Directive laying down rules to prevent the abuse of shell entities for tax purposes...

Petr Němec
| 6 min read | March 23, 2023
On the obligation of self-employed persons to file tax returns electronically Personal income tax

With effect from 1 January 2023, an amendment to Act No. 300/2008 Coll., on Electronic Acts and Authorised Conversion of Documents, as amended, expanded the...

5 min read | March 21, 2023
New social security contracts Taxation of expats

On 1 March 2023, a new Treaty between the Czech Republic and Bosnia and Herzegovina on social security, published under No. 12/2023 Coll., entered into force...

3 min read | March 21, 2023
From the case-law: Tax right of the tax administrator to refuse entitlement to VAT deduction due to participation in fraud Value-added tax

In its judgment No. 7 Afs 45/2021 – 57 of 27 February 2023, the Supreme Administrative Court (SAC) ruled in favour of our client, whom we represented in a...

7 min read | March 21, 2023
Cross-border telework – new framework agreements with Germany and Austria Taxation of expats

With effect from 1 March 2023, the Czech Republic has entered into a framework agreement with Germany and Austria on cross-border telework (also known in...

Marek Toráč
| 4 min read | March 20, 2023
Uninterrupted weekly rest period – a landmark CJEU ruling pushes the boundaries Labour and Immigration law

The judgment of the Court of Justice of the EU (“ CJEU ”) of 2 March 2023 in Case C-477/21, interpreting Articles 3 and 5 of Directive [1] and Article 31(1)...

Veronika Odrobinová
| 5 min read | March 15, 2023
Guide to basic taxes for expats Taxation of expats

We would like to inform you that we have published an update to our GT guide for expats with taxes for the Czech Republic for 2023. The guide can be found on...

Roman Burnus
| 2 min read | March 14, 2023
Impact of a price regulation of the ministry of healthcare on transfer pricing for the sale of medicinal products and foodstuffs intended for special medical purposes Transfer pricing

We would like to inform you of the potential implications of a price regulation [1] of the of the ministry of healthcare, which came into force at the...

Jiří Jakoubek
| 6 min read | March 9, 2023
Judgment of the Court of Justice on a collective agreement reducing the remuneration of employees of employment agencies compared to employees directly employed by the user Labour and Immigration law

In its judgment of 15 December 2022, the Court of Justice of the European Union (“CJEU”) addressed the issue of collective agreements reducing the...

Veronika Odrobinová
| 6 min read | March 7, 2023
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