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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
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
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