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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....
We would like to inform you that further supporting documents on the application of top-up taxes were published within the OECD in January 2025.
On 22 January 2025, the Senate of the Czech Republic approved a bill on the digitalisation of the financial market. The implementation of the European MiCA...
Key institutions, to which employers send dozens of forms per month, have jointly introduced a new digitisation project to ensure a more efficient system of...
For the application of the rate, the key factor is 36 times the average wage, which for 2025 is CZK 1,676,052 . Employees’ income exceeding CZK 139,671 per...
A draft decree on the change of travel expense reimbursements rates for 2025 submitted by the Ministry of Labour and Social Affairs is now in the legislative...
It has been nearly a year since internet platform operators first “sweated over” the preparation of reporting for the purposes of DAC 7.
We would like to remind you that until 31 December 2024 it is still possible to trade securities and shares in corporations without the exemption limit if...