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Travel allowances from 1 January 2023 Payroll agenda

As we informed you in our previous article , as of 1 January 2023, the rates of meal allowances, basic compensation for the use of road motor vehicles and...

Roman Burnus
| 4 min read | January 5, 2023
The Supreme Administrative Court has reprimanded the tax administrator for an unreviewable transfer pricing analysis Transfer pricing

The Supreme Administrative Court (SAC) has issued a judgment annulling the decision of a regional court confirming additional tax assessment on grounds of...

Jiří Jakoubek
Zuzana Kalincová
| 4 min read | December 21, 2022
Under what conditions can social insurance payments be reduced? Tax & Accounting

Due to the number of questions, this article provides you with a more detailed explanation and information on the circumstances, under which employers’...

Michal Kováč
Roman Burnus
| 10 min read | December 15, 2022
EU will have a 15% minimum tax from 2024 International Taxes Advisory

On 22 December 2021, the European Commission presented its further proposals against tax evasion and the erosion of corporate taxpayers’ tax bases (BEPS 2.0...

Jiří Jakoubek
Petr Němec
| 3 min read | December 14, 2022
From the case-law: Cash pooling under tax control Transfer pricing

On 27 October 2022, the Supreme Administrative Court (SAC) issued a judgment on the issue of the normal price in the case of cash pooling, including the tax...

Jiří Jakoubek
| 4 min read | December 6, 2022
Windfall tax and other amendments from the tax package have been published in the Collection of Laws Tax & Accounting

On 2 December 2022, a “tax package” was published in the Collection of Laws under number 366/2022 Coll., which contains the following changes:

3 min read | December 6, 2022
Amendment of the Road Transport Act Taxation of expats

From 1 August 2022, certain provisions of the Labour Code (hereinafter “LC”) will no longer apply to drivers in international road transport. It concerns the...

Roman Burnus
| 4 min read | December 6, 2022
Changes to travel allowances from 1 January 2023 Tax & Accounting

A draft amendment to the Decree of the Ministry of Labour and Social Affairs is currently under review, which is intended to change the rates of basic...

Roman Burnus
| 4 min read | December 6, 2022
From the case law: further interpretation of a non-monetary transaction for an employee Tax & Accounting

The Supreme Administrative Court (“SAC”) has dealt with a dispute in a cassation complaint between a legal entity (“the plaintiff”) and the Czech Social...

Roman Burnus
Marek Toráč
| 8 min read | December 6, 2022
Reduction threshold for adjusting the daily assessment base in sickness insurance Tax & Accounting

On 31 October 2022, new amounts of reduction thresholds for the adjustment of the daily assessment base for the purposes of sickness insurance were published...

Roman Burnus
Anna Beránková
| 2 min read | December 6, 2022
Research and development as an item deductible from the tax base – current case law Tax & Accounting

Deduction for support of research and development (hereinafter R&D) is an item deductible from the tax base in the sense of article 34(4) of the Income Tax...

Petra Vaněčková
| 8 min read | December 6, 2022
Judgment of the Court of Justice of the EU C-607/20 GE Aircraft Engine Services – New VAT practice for employee incentive schemes? Tax & Accounting

As a preliminary question in the present proceedings, the CJEU considered a situation, where an employer rewarded his best performing employees by providing...

Petr Němec
Richard Knobloch
| 6 min read | December 6, 2022
Cryptocurrencies were first addressed at the Coordination Committee Tax & Accounting

On 1 December 2022, the minutes of the meeting of the Coordination Committee with the Chamber of Tax Consultants of the Czech Republic (KDP CR) from 30...

Petr Němec
| 4 min read | December 6, 2022
Increase of the VAT threshold to CZK 2m – possibilities for VAT payer registration and deregistration immediately after the amendment to the VAT Act comes into force Tax & Accounting

The approved amendment to the VAT Act, which we have been continually informing about and which was published in the Collection of Laws on 2 December 2022...

Richard Knobloch
| 6 min read | December 2, 2022
Windfall tax and other amendments from the tax package approved by the Senate Tax & Accounting

At its meeting on 24 November 2022, the Senate approved a tax package that included a proposal for a Windfall Tax (tax on extraordinary profits) in the...

2 min read | November 25, 2022
New reporting obligation for digital platforms (DAC 7) signed by the President Tax & Accounting

On 16 November 2022, the President signed the approved amendment to the Act on Administrative Cooperation in the Field of Taxes, which introduces a reporting...

Petr Němec
| 2 min read | November 22, 2022
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