Filter insights by:
Filters applied:
Last year, we informed you about the conclusions of the CJEU in Case C-726/23 (Acromet Towercranes), where the Court considered an additional payment by a...
At the end of 2025, the Ministry of Finance of the Slovak Republic issued a new Guideline on determining the content of transfer pricing documentation (No....
On 5 January 2026, the OECD published a document on the “Side-by-Side Package” on its website. This is another OECD document which, among other things,...
The Ministry of Finance, led by newly appointed Minister Alena Schillerová, has presented its key strategic priorities for the coming period. These measures...
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...
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...
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....
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...
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)...
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...
With effect from 1 January 2026, Government Decree No. 322/2025 unifies the procedure for reporting work accidents by employers.
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...
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...
The emerging government coalition has published a draft programme declaration. A significant part of the document focuses on taxation, in particular on...
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...
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...