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Statutory archiving period for payroll sheets extended by 15 years Payroll agenda

At the end of 2022, an amendment to the Pension Insurance Act was promulgated under no. 455/2022 Coll., which, among other things, introduced an extension of...

Roman Burnus
Anna Beránková
| 2 min read | March 7, 2023
Bonus programme for sales partners as income from employment Payroll agenda

The Supreme Administrative Court (“SAC”) dealt with a cassation complaint 10 Afs 61/2022-41 between a legal entity (“the plaintiff”) and the General Tax...

Roman Burnus
Marek Toráč
| 6 min read | March 7, 2023
Inspection of working conditions of Ukrainian refugees by the Labour Inspectorate Conflict in Ukraine

In the past year, the State Labour Inspection Office of the Czech Republic (hereinafter referred to as the “ Labour Inspectorate ”) initiated over 500...

Martina Šumavská
| 5 min read | March 7, 2023
Tax obligations for providers of accommodation services Personal income tax

Similarly to the recent issue for providers of transport services, the General Financial Directorate has now issued Information on the tax assessment of the...

Richard Knobloch
| 5 min read | March 7, 2023
The ARGO-HYTOS 2 Afs 66/2021 judgment in the light of the circumstances of this case Tax Audit

The Supreme Administrative Court (SAC) issued a judgment annulling the decision of the Regional Court (RC) confirming the tax assessment on grounds of...

Jiří Jakoubek
Zuzana Kalincová
| 9 min read | March 7, 2023
Exercise of power of attorney granted to a tax adviser after submitting a tax return Procedural advisory

In its judgment 4 Afs 425/2021-40, the Supreme Administrative Court (“SAC”) dealt with a dispute between an individual (“the plaintiff”) and the Appellate...

Roman Burnus
Marek Toráč
| 7 min read | March 7, 2023
The European Union has placed Russia on the list of non-cooperative countries in the field of taxation Conflict in Ukraine

On 14 February 2023, the EU Council adopted an updated list of non-cooperative jurisdictions for tax purposes. This list includes countries that have not met...

Petr Němec
| 4 min read | March 2, 2023
Subsequent events – adjusting/non-adjusting information in the financial statements Audit of financial statements

The auditor’s work does not end with an examination of the completed (audited) accounting period. It is also necessary to be consistent with events that...

9 min read | February 21, 2023
The most important changes that the upcoming amendment to the Labour Code may bring Amendment to the labour code

Last September, we informed you about the upcoming amendment to the Labour Code. In particular, it should transpose the European directives on work-life...

Veronika Odrobinová
| 7 min read | February 21, 2023
GFD information on tax obligations of drivers operating transport services for UBER or BOLT companies Taxation of expats

With this article we would like to draw your attention to the recently published Information of the General Financial Directorate (GFD) on the tax assessment...

Richard Knobloch
| 4 min read | February 21, 2023
New discount on insurance premiums to motivate working pensioners Tax & Accounting

The Ministry of Labour and Social Affairs is trying to support working seniors, who are already receiving a retirement pension. The upcoming change, which is...

Roman Burnus
Anna Beránková
| 2 min read | February 21, 2023
Merciful summer also for tax and social security debtors Procedural advisory

On 25 January 2023, the government approved the draft bill on extraordinary waiver and extinction of certain tax debts (the so-called “merciful tax summer”),...

Roman Burnus
Marek Toráč
| 3 min read | February 21, 2023
Assessment of the time test for exchange of ownership interests Personal income tax

On 25 January, the Coordination Committee of the Chamber of Tax Advisors and the General Financial Directorate (“GFD”) concluded Post 601/30.11.22 concerning...

Anna Beránková
| 4 min read | February 21, 2023
Guidance D-59 updates the interpretation of the GFD on income taxes Tax & Accounting

Under number D-59 the General Financial Directorate (“GFD”) issued a guidance on certain provisions of Act No. 586/1992 Coll., on Income Taxes (“ITA”)....

Roman Burnus
Anna Beránková
| 6 min read | February 7, 2023
The Financial Administration records a large number of road tax overpayments Tax & Accounting

The 2022 amendment to the road tax, which we have already covered for example in our article HERE , has brought a large number of changes which have removed...

3 min read | February 7, 2023
Unseizable amount for the year 2023 Tax & Accounting

On 14 December 2022, the Government of the Czech Republic increased the living minimum and the subsistence minimum with effect from 1 January 2023.

Roman Burnus
Marek Toráč
| 3 min read | February 7, 2023
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