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Priorities of the Ministry of Finance: combating the grey economy and EET 2.0 Tax & Accounting

The Ministry of Finance, led by newly appointed Minister Alena Schillerová, has presented its key strategic priorities for the coming period. These measures...

Anna Beránková
| 5 min read | January 13, 2026
Abuse of law - who should be taxed and how? Tax & Accounting

On 2 December 2025, the Supreme Administrative Court (hereinafter the “SAC”) issued a judgment under Case No. 1 Afs 171/2025, in which it repeatedly ruled...

4 min read | January 13, 2026
DAC 8 – New obligation for “crypto platforms” and their users in 2026 Tax & Accounting

We would like to draw your attention to a new obligation that will affect crypto “platforms” and their users from 1 January 2026. It will first take effect...

6 min read | January 12, 2026
Travel cost reimbursements in 2026 Payroll agenda

On 18 December 2025, Decree No. 573/2025 Coll. on changing the rates of domestic travel cost reimbursements for 2026 was published in the Collection of Laws....

Marek Toráč
| 4 min read | January 8, 2026
Self-employed persons using the flat-rate scheme: Which obligations to think about at the beginning of the year Personal income tax

The flat-rate tax regime is a welcome simplification for many self-employed persons (“OSVČ”) – instead of filing tax returns and annual reports with the...

Anna Beránková
| 6 min read | January 7, 2026
“Abuse of the law? The SAC says: Not always! Bonds can be a legitimate way” Tax & Accounting

After a long period of time, a positive ruling on the issue of tax law abuse was issued by the Supreme Administrative Court (hereinafter referred to as SAC)...

6 min read | December 9, 2025
Mandatory electronic communication of self-employed persons with health insurance companies from January Personal income tax

As of 1 January 2026, the amendment to Act No. 592/1992 Coll. and Act No. 48/1997 Coll. introduces the obligation for self-employed persons (OSVČ) to...

Marek Toráč
| 3 min read | December 9, 2025
Compulsory reporting of accidents at work from 1 January 2026 Payroll agenda

With effect from 1 January 2026, Government Decree No. 322/2025 unifies the procedure for reporting work accidents by employers.

Marek Toráč
| 3 min read | December 9, 2025
Christmas gift-giving under the lens of taxes: A practical guide for 2025 Tax & Accounting

With the Advent season upon us, the traditional question arises once again – what gift will bring joy this year? For companies, Christmas gifts are an...

Anna Beránková
| 7 min read | December 8, 2025
Top-up taxes in the Czech Republic – Information report as an electronic filing form (EPO) or XML format? International Taxes Advisory

In an article dated 28 July 2025 ( here ) we informed you that the Chamber of Tax Advisors of the Czech Republic sent its comments to the Ministry of Finance...

3 min read | November 28, 2025
Prepare for the “tax cobra” in good time, our litigation team advises Tax litigation

The emerging government coalition has published a draft programme declaration. A significant part of the document focuses on taxation, in particular on...

Petr Paseka
| 4 min read | November 25, 2025
Update to the OECD Model Tax Convention on Double Taxation International Taxes Advisory

On 18 November 2025, the Organisation for Economic Co-operation and Development (OECD) approved an update to the OECD Model Tax Convention on Double Taxation...

4 min read | November 25, 2025
General Financial Directorate has issued a new guideline on waiver of tax accessories: penalties can now be waived up to 100% Tax litigation

The General Financial Directorate has issued a new guideline on the remission of tax accessories, GFD-D-72, which took effect on 15 September 2025. This...

4 min read | November 25, 2025
SAC on transfer pricing: section 23(7) of the ITA also applies to non-profit and public entities Transfer pricing

In its judgment 3 Afs 23/2024–60 of 29 October 2025, the Supreme Administrative Court (SAC) confirmed that Section 23(7) of the Income Tax Act also applies...

4 min read | November 25, 2025
Mandatory contribution to retirement savings products from 1 January 2026 Payroll agenda

With effect from 1 January 2026, Act No. 324/2025 Coll. will introduce a new obligation for employers to make a contribution to employees performing...

Marek Toráč
| 4 min read | November 24, 2025
Cooperation between the tax administration and the Bolt platform Personal income tax

The Bolt technology platform has entered into a memorandum of cooperation with the Financial Administration of the Czech Republic. It has thus become the...

Marek Toráč
| 3 min read | October 29, 2025
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