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Personal income tax Self-employed persons using the flat-rate scheme: Which obligations to think about at the beginning of the year

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
Tax & Accounting “Abuse of the law? The SAC says: Not always! Bonds can be a legitimate way”

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
Personal income tax Mandatory electronic communication of self-employed persons with health insurance companies from January

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
Payroll agenda Compulsory reporting of accidents at work from 1 January 2026

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
Tax & Accounting Christmas gift-giving under the lens of taxes: A practical guide for 2025

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
International Taxes Advisory Top-up taxes in the Czech Republic – Information report as an electronic filing form (EPO) or XML format?

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
Tax litigation Prepare for the “tax cobra” in good time, our litigation team advises

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
International Taxes Advisory Update to the OECD Model Tax Convention on Double Taxation

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
Tax litigation General Financial Directorate has issued a new guideline on waiver of tax accessories: penalties can now be waived up to 100%

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
Transfer pricing SAC on transfer pricing: section 23(7) of the ITA also applies to non-profit and public entities

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
Payroll agenda Mandatory contribution to retirement savings products from 1 January 2026

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
Personal income tax Cooperation between the tax administration and the Bolt platform

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

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
Tax & Accounting Contractual penalty as a means of abuse of law

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
Corporate income tax The cost of complex advertising services from the perspective of the SAC – a turn for the better?

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
Payroll agenda The new single monthly employer report – what employers can expect from 2026

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
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