The Internal Revenue Service has prepared an optional model form that employers can use to file a notice of intent to defer taxation of income from employee...
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Given the fact that many Czech tax entities have their parent companies or other related parties in Germany, we would like to draw your attention to the...
On 4 February 2025, the Regional Court in Ostrava issued a judgment under Case No. 65 Af 4/2024-64, in which it deals in detail with the question of the...
In a recent interview for the daily Hospodářské noviny, the Director General of the Financial Administration Simona Hornochová reopened the topic of illegal...
On 23 April, the Chamber of Deputies approved in the first reading the proposal of the Ministry of Labour and Social Affairs to introduce a single monthly...
In view of misleading and inaccurate information circulating in the media and on social networks regarding planned changes to the system of tax collection...
In light of the recently published opinion of the Advocate General of the CJEU in Case C-726/23, we are revisiting the issue of the VAT treatment of profit...
In its judgment No 7 Afs 31/2024-27, the Supreme Administrative Court (SAC) dealt in detail with the question of the correctness of the determination of the...
As of 1 January 2025, an amendment to the Excise Tax Act came into force, bringing with it a number of significant changes. The primary objective of the...
In a recent resolution No. 1 Afs 231/2022-44, the Grand Chamber of the Supreme Administrative Court (SAC) addressed the issue of the limitation period for...
We would like to inform you briefly about the current development of legislation in the area of top-up taxes in the Czech Republic.
The Chamber of Deputies is now considering a draft bill on housing support that would allow taxpayers to claim interest paid on housing association loans...
With the deadline for filing tax returns approaching, it is important to recall the case law of the Supreme Administrative Court (SAC) in the area of...
The Supreme Administrative Court (“SAC”) in its judgment No. 8 Ads 65/2024-53 of 25 February 2025 reconfirmed that the contractual relationship between an...
At the beginning of March, the government approved the bill on Uniform Monthly Employer Reporting (UMER), which is intended to significantly simplify the...
From 2 April 2025 , the conditions of entry to the United Kingdom will change for Czech citizens. They will now have to obtain an Electronic Travel...