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Carry-over of leave to the following calendar year Tax & Accounting

During the previous year, significant legislative changes took place in the area of Czech labour law, particularly in the area of leave from work. One of the...

Veronika Odrobinová
| 7 min read | June 27, 2022
Increase in the living and subsistence minimum Tax & Accounting

From 1 April 2022, the government has approved an increase in the living and subsistence minimum in response to the current household situation of high...

Roman Burnus
Marek Toráč
| 3 min read | June 27, 2022
From the case-law: Defence against tax assessment by means of tools Tax Audit

In its judgment 6 Afs 273/2020 of 18 May 2022, the Supreme Administrative Court (“SAC”) considered a dispute between the Appellate Tax Directorate and an...

Roman Burnus
Marek Toráč
| 6 min read | June 14, 2022
DEBRA proposal released International Taxes Advisory

As a result of a DEBRA initiative (Debt-equity bias reduction allowance) which aims to motivate companies to finance their investments through equity instead...

Zuzana Kalincová
| 4 min read | June 14, 2022
Updated Guide for Expectant Parents Taxation of expats

The Czech Social Security Administration (hereinafter “the CSSA”), together with the Labour Office (hereinafter “the LO”), has prepared an updated Guide for...

Roman Burnus
| 5 min read | June 14, 2022
Concurrent performance of functions and employer insolvency according to the CJEU Tax & Accounting

The Court of Justice of the EU has recently intervened in the rather turbulent developments regarding the possibility of concurrent employment and the...

Veronika Odrobinová
| 5 min read | June 14, 2022
Donations to Ukraine Conflict in Ukraine

On 27 May 2022, a law on tax measures in connection with the armed conflict on the territory of Ukraine caused by the invasion of the Russian Federation was...

2 min read | June 13, 2022
Reduction of excise tax on petrol and diesel by CZK 1.50 per litre Conflict in Ukraine

Amendment No. 131/2022 to the Excise Tax Act was published in the Collection of Laws, which temporarily reduces the excise tax on diesel and unleaded petrol...

2 min read | June 13, 2022
Abolition of road tax for selected vehicles and promotion of electromobility Conflict in Ukraine

On 8 June 2022, the Act amending Act No. 586/1992 Coll., on Income Taxes, as amended, Act No. 16/1993 Coll., on Road Tax, as amended, and Act No. 201/2012...

2 min read | June 13, 2022
Valorisation of compensation of earnings in the case of occupational injuries Tax & Accounting

On 18 May 2022, the government decided to valorise the compensation that replaces earnings after a work-related injury or in case of occupational disease....

Roman Burnus
Marek Toráč
| 3 min read | May 31, 2022
Minimum wage vs. lowest level of guaranteed wage Tax & Accounting

The minimum wage is not always a sufficient one under the legal rules. Unfortunately, not every employer is aware of this fact. What wage should he pay, for...

Roman Burnus
| 3 min read | May 31, 2022
Extension of automatic exchange of information to income from royalties International Taxes Advisory

From 1 January 2023, the reporting obligation will be extended based on decree no. 109/2022 Coll., amending decree no. 74/2014 Coll., on Determining the...

4 min read | May 31, 2022
Claiming higher tax credit for investment incentives in a supplementary tax return Tax & Accounting

At the end of April 2022, the Regional Court in Prague issued judgment no. 51 Af 62/2020, which deals with the application of higher tax credit for...

Petr Němec
| 3 min read | May 31, 2022
Increase in the limit for the use of flat-rate tax Taxation of expats

The Ministry of Finance of the Czech Republic has submitted a tax package ( here ), where, among other things, it proposes to increase the threshold for...

Roman Burnus
| 4 min read | May 31, 2022
Withholding tax on employment income from third parties Taxation of expats

In judgment no. 29 Af 83/2018-102 of January 2022, the Regional Court in Brno dealt with a dispute regarding additional assessment of personal income tax on...

Roman Burnus
| 4 min read | May 31, 2022
Obligation to report employment of a citizen of Ukraine to the Labour Office of the Czech Republic Taxation of expats

Employers must report the employment of a Ukrainian citizen under temporary protection.

Roman Burnus
| 3 min read | May 24, 2022
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