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...
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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...
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.
In November 2024, the General Financial Directorate launched a new tool for streamlining tax administration, called Daňové echo (Nudge letters). This modern...
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...
We would like to inform you that on 26 February 2025, the Senate passed the long-awaited bill concerning the income tax regime for employee shares, stocks or...
In this article, we will take a closer look at the recent decision of the Supreme Court, Case No. 21 Cdo 1209/2024 of 6 November 2024 (the “ Decision ”), in...
The Supreme Administrative Court (“SAC”) issued a judgment on a rather unusual and controversial legal dispute at the end of the year 2024. In its judgment...
In December, we informed you about Parliamentary Print 716, which, among other things, introduced a modification of the relatively new rules for taxation of...
As of 1 January 2025, the Czech Social Security Administration (CSSA) began accepting electronic submissions from treating physicians and employers for...
The high tax burden on labour in the Czech Republic, despite the fact that we have one of the lowest personal income tax rates in Europe, is repeatedly...
Subject matter, objective and principles of financial reporting, conceptual framework
The newly elected Labour government in the United Kingdom has announced its intention to improve the country’s economic health by increasing state revenues....