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Luncheon vouchers vs flat-rate contribution for meals Tax & Accounting

From January 2021, the Czech legislation has enabled providing tax-advantaged meals to employees not only by means of canteens or luncheon vouchers, but also...

Miroslav Bleha
| 7 min read | March 9, 2021
Another General Pardon Tax & Accounting

On 8 March 2021, the government approved another, i.e. 16 th , general pardon by the Minister of Finance, which postpones the deadline for filing tax returns...

2 min read | March 9, 2021
A Shortened Deadline for Requesting a Refund of 2020 VAT from Great Britain Tax & Accounting

We would like to inform you that VAT payers who wish to request, pursuant to Section 82 of the VAT Act, their refund of 2020 VAT paid in the United Kingdom...

2 min read | March 9, 2021
A Reduced Waste VAT Tax & Accounting

Effective 1 January 2021, the VAT rate charged on municipal waste recycling has been reduced from 21% to 15%. The new item, CZ-CPA “38.3 - Municipal Waste...

6 min read | March 9, 2021
Limitation of Deductibility of Excessive Borrowing Expenses – New Anticipated Information of the General Financial Directorate Tax & Accounting

In 2019, Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices (ATAD) was transposed into Czech tax legislation....

Petra Vaněčková
| 9 min read | February 23, 2021
Non-current assets – anti-crisis measures COVID-19

As we have already informed you, as of 1 January 2021, anti-crisis measures relating to non-current assets took effect with the amendment of act no. 609/2020...

7 min read | February 9, 2021
Waiver of VAT on respirators, tests and vaccines COVID-19

On 16 December 2020, the government approved a temporary waiver of value added tax, which will last until 31 December 2022, for the following:

4 min read | February 9, 2021
From SAC case-law: Reimbursements related to recruitment exempted from tax Tax & Accounting

On 26 January 2021, the Supreme Administrative Court (hereinafter the “SAC”) issued judgment no. 2 Afs 413/2018-34, which deals with the issue of taxation of...

Roman Burnus
| 4 min read | February 9, 2021
Leave from work for testing and vaccination COVID-19

The Ministry of Labour and Social Affairs has published a recommended procedure for employers when providing leave for work to the employee for testing,...

2 min read | February 9, 2021
Waiver of tax accessories for the road tax and the real estate tax COVID-19

On 7 January 2021, the Finance Ministry of the Czech Republic issued a new decision on waiver of tax accessories in connection with the spreading of the...

3 min read | January 12, 2021
Possible complications with the cancellation of super-gross wage Taxation of expats

In our article entitled Tax package and income taxes , we informed you that there has been a change in act no. 586/1992 Coll., on income taxes (hereinafter...

Roman Burnus
| 3 min read | January 12, 2021
Tax package and income taxes Taxation of expats

In December 2020, we informed you about the intended amendment of the Income Tax Act, which brings a number of significant changes. In the course of the...

12 min read | January 12, 2021
Tax implications of Brexit from 1 January 2021 Tax & Accounting

In this article, we would like to inform you that the so-called transition period introduced on the basis of the Withdrawal Agreement between the United...

Zuzana Kalincová
| 8 min read | January 12, 2021
Permanent exemption from tax for unsold beer COVID-19

On 15 December, Members of Parliament approved an amendment of the excise tax act in a state of legislative emergency the second time, which, with effect...

2 min read | December 16, 2020
Changes in the time limit for assessing tax when reporting and using tax loss and assessment of the running of this time limit Tax Audit

Following the decision-making of the Supreme Administrative Court, namely judgments file no. 8 Afs 58/2019-48 of 13 May 2020, file no. 2 Afs 388/2019-70 of...

4 min read | December 15, 2020
New flat rate tax regime Tax & Accounting

From 1 January 2021, traders and small entrepreneurs can use the new flat rate tax regime. The flat rate can be use by all persons, who are self-employed,...

Roman Burnus
| 4 min read | December 15, 2020
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