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A tax subject is penalized and given a late payment interest, if the subject fails to observe the due date of tax. This sanction is provided for in Section...
If, as a VAT payer registered in the Czech Republic, you have paid VAT in another member state, you are entitled being returned this tax. This applies in a...
Now is the time, when most employees take their days of leave from work. In the upcoming lines, we will look more closely at what the taking of leave brings,...
Have you received shares (free of charge or at a discount) as part of an employee shares or option plan? Mainly employees working in Czech branches of...
The ministry of labour and social affairs has presented a proposal for introduction of an electronic sick leave certificate, more specifically its 1st stage...
Did you underestimate the financial reserve for paying taxes or have you detected a registered underpayment?
Summer workers pay taxes based on the contract they signed and based on their gross salary or remuneration for work. Students can have any amount of income...
The General Financial Directorate within the Coordination Committee with the Chamber of Tax Advisors expressed its agreement with the conclusion that, even...
On May 31, 2018, the Supreme Administrative Court (NSS) issued the judgement No. 7 Afs 145/2018 - 22, where the subject of the dispute was the taxation of...
The Supreme Court again dealt with the issue of the admissibility of the co-existence of functions in the exercise of the position of a member of the...
In the previous article, we tried to point out possible risks when donating real estate you use for business to your children. In this article, we will focus...
One of the main criteria for determining the extent of tax liability in personal income taxes in the Czech Republic (hereinafter “CR”) is the specification...
As of 1 January 2014, the act on inheritance, gift, and real estate transfer tax was repealed. Since then, it has become a common idea that things donated to...
The Tax Code consists of procedural rules regulating the rights and obligations of tax subjects, third parties, as well as the methods and practice of tax...
What are we talking about? Confidentiality of advocates, tax advisors and auditors who provide consulting services to their clients. Governments (not only...
