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

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

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

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

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

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

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

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

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

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
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
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