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Average wage for 2026 published Payroll agenda

The Ministry of Finance of the Czech Republic has determined the expected average wage for the year 2026 by Communication No.312/2025 Coll., which should...

Marek Toráč
| 3 min read | September 16, 2025
(At least partial) clarification of the VAT regime for profit adjustments – CJEU rules Value-added tax

In April this year, we drew your attention to the opinion of the Advocate General of the Court of Justice of the European Union in Case C-726/23 and to the...

Richard Knobloch
| 7 min read | September 11, 2025
Judgment of the Supreme Administrative Court on advertising services or what to watch out for during tax audits Tax & Accounting

The recent judgment of the Supreme Administrative Court (SAC) in the ALBIXON case brings several important messages for the practice of Czech companies. In...

4 min read | September 10, 2025
“ABUSE OF RIGHTS” or what August brought Tax & Accounting

In August 2025, we noted a trio of interesting Supreme Administrative Court (SAC) judgments relating to the area of abuse of rights.

10 min read | September 9, 2025
High-risk professions will receive a mandatory pension contribution from 2026 Payroll agenda

From 1 January 2026, new legislation will come into force introducing a mandatory contribution to retirement savings products for employees performing...

Anna Beránková
| 3 min read | September 5, 2025
The Czech labour market is ageing, foreigners are the solution Payroll agenda

Demographic developments in the Czech Republic clearly show that the domestic labour force will not be sufficient to meet the needs of the labour market in...

Anna Beránková
| 4 min read | September 5, 2025
Price of goods vs. royalties: what to take from the Australian PepsiCo dispute Transfer pricing

There is frequent discussion within the EU as to whether distributors’ remuneration, which is typically expressed as a margin on sales, also includes license...

4 min read | August 27, 2025
The deadline for claiming a VAT refund from another Member State is approaching Value-added tax

If you paid local VAT on goods or services bought in an EU country in 2024, and if you used these supplies for your business, you can claim a VAT refund.

Richard Knobloch
| 3 min read | August 27, 2025
From gummy bears after school to a billion-koruna problem or Let us talk about the “sugar tax” Tax & Accounting

It is a fairly common thing to see. After the final bell rings, young schoolchildren rush out of school and head straight for the nearest shop. There, for a...

6 min read | August 25, 2025
Senate approves single monthly employer report, but returns accompanying bill to Chamber of Deputies Payroll agenda

On 23 July 2025, the Senate approved the Single Monthly Employer Report Bill, which represents a significant step towards administrative simplification for...

Anna Beránková
| 4 min read | July 28, 2025
Top-up Taxes – Can we rest assured in the Czech Republic now? International Taxes Advisory

On 23 July 2025, the Senate of the Czech Republic discussed and approved an amendment to the Act on Top-up Taxes (Senate Document No. 160).

4 min read | July 28, 2025
Amendment of the code of tax procedures Procedural advisory

Act No. 218/2025 Coll., amending certain acts in the area of tax administration and the competence of the Customs Administration of the Czech Republic,...

5 min read | July 22, 2025
Top-up taxes – recent developments Top Up Tax

In June 2025, the Ministry of Finance of the Czech Republic published a draft Decree on form submissions for top-up taxes as part of the inter-ministerial...

5 min read | July 22, 2025
Investment incentives – current developments Tax & Accounting

Currently, a draft Government Regulation amending Government Regulation No. 221/2019 Coll., on the implementation of certain provisions of the Investment...

4 min read | July 22, 2025
New Information on the correction of tax deduction claims for overdue receivables Value-added tax

We would like to draw your attention to the Information of the General Financial Directorate (“GFD”) regarding the correction of the tax deduction claim for...

5 min read | July 22, 2025
The Chamber of Deputies approved a unified monthly employer report Tax & Accounting

The government's bill to reduce the administrative burden by unifying 25 forms into a single one was approved by the Chamber of Deputies on Friday, June 27,...

Anna Beránková
| 3 min read | June 30, 2025
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