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Illegal employment is back on the list of priorities. Tax administration preparing to stop evasions of billions of korunas Payroll agenda

In a recent interview for the daily Hospodářské noviny, the Director General of the Financial Administration Simona Hornochová reopened the topic of illegal...

Anna Beránková
| 5 min read | May 14, 2025
The single monthly employer report is to be discussed in its next legislative round. MPs supported the bill during the first reading Payroll agenda

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...

Anna Beránková
| 3 min read | April 29, 2025
Planned changes to the tax collection system for temporary workers and workers on agreements to perform work or to complete a job Personal income tax

In view of misleading and inaccurate information circulating in the media and on social networks regarding planned changes to the system of tax collection...

Marek Toráč
| 4 min read | April 22, 2025
VAT regime for transfer pricing settlements – is clarification finally coming? Value-added tax

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...

Jiří Jakoubek
Richard Knobloch
| 7 min read | April 22, 2025
Case law on transfer pricing: Judgment 7 Afs 31/2024-27 (RR Donnelley Czech s.r.o.) Transfer pricing

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...

5 min read | April 8, 2025
Amendment to the Excise Tax Act Tax & Accounting

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...

4 min read | April 8, 2025
The Grand Chamber of the SAC on the issue of the limitation period for tax assessment Procedural advisory

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...

6 min read | April 8, 2025
Top-up taxes – current developments in the Czech Republic International Taxes Advisory

We would like to inform you briefly about the current development of legislation in the area of top-up taxes in the Czech Republic.

Petr Němec
| 4 min read | April 8, 2025
Tax return treatment of interest paid on loans of housing cooperatives Personal income tax

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...

Marek Toráč
| 3 min read | March 25, 2025
Case law of the SAC on transfer pricing: Losses and potential tax implications within groups of companies Transfer pricing

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...

4 min read | March 25, 2025
From the case-law: Supreme Administrative Court fighting the Schwarz System again Payroll agenda

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...

6 min read | March 25, 2025
Uniform monthly employer reporting: No more unnecessary administration from 2026? Payroll agenda

At the beginning of March, the government approved the bill on Uniform Monthly Employer Reporting (UMER), which is intended to significantly simplify the...

Anna Beránková
| 4 min read | March 25, 2025
Electronic authorisation of travel: What to look out for when travelling to the UK? Personal income tax

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...

Anna Beránková
| 3 min read | March 25, 2025
Amendment to the Top-Up Tax Act still “only” in its second reading in the Chamber of Deputies International Taxes Advisory

Although it has been more than half a year since the draft amendment on the top-up tax was introduced in the Chamber of Deputies, it has not yet been approved.

3 min read | March 11, 2025
Nudge letters (Daňové echo) or a modern approach to tax administration in the Czech Republic Tax & Accounting

In November 2024, the General Financial Directorate launched a new tool for streamlining tax administration, called Daňové echo (Nudge letters). This modern...

5 min read | March 11, 2025
From the case-law: Is an art dealer at risk of additional tax assessment when selling paintings from a private collection? Personal income tax

In its judgment of 4 February 2025 (Case No. 9 Afs 112/2024), the Supreme Administrative Court (“SAC”) addressed the question of whether the income of a...

Anna Beránková
| 6 min read | March 11, 2025
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