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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
The DAC 6 Directive: New reporting obligation connected to significant penalties International Taxes Advisory

In this article, we would like to draw your attention to the fact that at the end of August, an act implementing Council Directive (EU) 2018/822 (the...

Zuzana Kalincová
| 6 min read | December 1, 2020
Holiday Accounting Amendments from 1 January 2021 Tax & Accounting

One of the areas significantly affected by the amendment to the Labour Code is holiday accounting. Changes in holiday accounting will take effect on 1...

Veronika Odrobinová
Martina Šumavská
| 5 min read | November 19, 2020
The minimum wage will increase to CZK 15,200 next year Tax & Accounting

Next year, the minimum wage will be CZK 15,200. The proposal of the Minister of Labour and Social Affairs Jana Maláčová was approved by the Government of the...

2 min read | November 19, 2020
Payment of pensions abroad - sending a proof of life certificate COVID-19

The Czech Social Security Administration is temporarily changing the proof of the conditions for the payment of pensions abroad due to the continuing...

2 min read | November 19, 2020
Selected VAT changes effective from 2021 Value-added tax

VAT on rental of real estate from 1 January 2021

5 min read | November 18, 2020
Electronic record of sales postponed COVID-19

The legislative process relating to Senate print no. 1056, which governs the obligation to record sales by means of electronic record of sales, has been...

3 min read | November 5, 2020
Currently applicable regimes of the Antivirus programme COVID-19

On 14 October 2020, the government of the Czech Republic approved changes in the Antivirus programme – prolongation of the period of deductibility of...

Veronika Odrobinová
Martina Šumavská
| 4 min read | November 4, 2020
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