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Financial Administration launches the third phase of the Tax Echo project Personal income tax

The Financial Administration is launching the next stage of the Tax Echo project, which highlights likely irregularities in tax returns. Taxpayers can...

Marek Toráč
| 3 min read | October 29, 2025
Contractual penalty as a means of abuse of law Tax & Accounting

The Supreme Administrative Court (hereinafter the “SAC”), in its judgment No. 2 Afs 205/2024-37 issued on 10 September 2025, dismissed the cassation...

7 min read | October 29, 2025
The cost of complex advertising services from the perspective of the SAC – a turn for the better? Corporate income tax

The Supreme Administrative Court (“ SAC ”), in its current judgment No. 21 Afs 94/2025 of 12 September 2025 (the “ Judgment ”), dealt with the issue of the...

7 min read | October 29, 2025
The new single monthly employer report – what employers can expect from 2026 Payroll agenda

Act No. 323/2025 Coll. on the Single Monthly Report effective from 1 January 2026 brings fundamental changes in the area of employers’ communication with...

9 min read | October 29, 2025
Tax revolution for non-residents in the management of companies: What awaits you from 2026? Personal income tax

From 1 January 2026, a major change in the tax regime for members of corporate bodies who are not tax residents in the Czech Republic will come into force....

4 min read | October 29, 2025
Changes to pension payments abroad from 2026 Personal income tax

Following the changes related to the adopted pension reform, the payment of pensions to Czech pensioners living abroad will be simplified as of 1 January...

Marek Toráč
| 4 min read | October 14, 2025
Return to the original regime: sales of companies and shares once again exempt from income tax Personal income tax

From 1 January 2026, investors and business owners will see another significant change. The Chamber of Deputies approved an amendment to the Income Tax Act...

Anna Beránková
| 5 min read | October 14, 2025
End of contradictory rulings: morality goes aside, SAC upholds obligation to tax income from prostitution Personal income tax

The Supreme Administrative Court (“SAC”) reacted to the continuation of the well-publicised case concerning the taxation of income from prostitution with a...

Anna Beránková
| 5 min read | October 8, 2025
Undeclared work: New obligations for employers apply from October Payroll agenda

A significant change in the area of foreigner employment came into effect on 1 October 2025 . The amendment to the Employment Act introduces a new legal...

Anna Beránková
| 4 min read | October 7, 2025
From the case-law: When is severance pay really exempt from insurance premiums? Payroll agenda

The Supreme Administrative Court (“SAC”) dealt in its judgment No. 10 Ads 67/2025 with a dispute between GRASO a.s. and the Czech Social Security...

Anna Beránková
| 6 min read | September 30, 2025
Active seniors bring savings and experience to companies – discount on insurance premiums proves successful Payroll agenda

Employers in the Czech Republic are increasingly using a tool designed to support support the employment of disadvantaged groups on the labour market. The...

Anna Beránková
| 3 min read | September 30, 2025
Significant reduction in road tax for vehicles with air suspension Taxes and Accounting

As of this year, truck operators can already save significantly on road tax. On 1 July 2025, an amendment to the Road Tax Act came into force, bringing...

3 min read | September 30, 2025
Do flat-rate expenses really make the Czech Republic a paradise for self-employed people, as suggested by a study by PAQ Research? The shoe pinches us somewhere else Studies

“Self-employed? Same work, up to four times lower taxes.” The headline, which reliably served as a trigger for public outrage, spread across virtually all...

3 min read | September 22, 2025
Now is the time to create a VAT group or change it Value-added tax

Are you considering creating a VAT group (or changing it) to be registered from January 2026? The main advantage of a VAT group is that its members do not...

3 min read | September 16, 2025
Changes in the taxation of income from employee shares, interests, and options Tax & Accounting

After incorporating amendments proposed by the Senate, the Chamber of Deputies of the Parliament of the Czech Republic approved an amendment to the Income...

6 min read | September 16, 2025
Reaching the age of 26: The Supreme Administrative Court has clarified when the entitlement to tax relief ends Personal income tax

Are you planning to claim tax relief on a child who is soon to turn 26? Keep in mind that if your child’s 26th birthday is on the first day of the month, you...

3 min read | September 16, 2025
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