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Can flat-rate expenses be used when assessing tax by using aids? Personal income tax

In its judgment of 26 April 2024 No. 2 Afs 333/2021 – 60, the Supreme Administrative Court (“SAC”) dealt with an interesting dispute between an individual...

Anna Beránková
| 4 min read | September 10, 2024
A revolution in beverage container recycling? Tax & Accounting

From 2026, a deposit system for PET bottles and beverage cans will probably start operating in the Czech Republic. The Ministry of the Environment hopes to...

3 min read | September 10, 2024
VAT group – applications and possible changes Value-added tax

Are you considering creating a VAT group (or changing it) to be registered from January 2025? The main advantage of a VAT group is that its members do not...

Richard Knobloch
| 2 min read | September 10, 2024
Refund of VAT paid in the EU Value-added tax

If you paid local VAT on goods or services bought in an EU country in 2023 and you use such supplies for your business, you can claim a refund. Most often...

Richard Knobloch
| 2 min read | September 10, 2024
Amendment to the Act on Top-Up Taxes is already in the Chamber of Deputies Corporate income tax

In May 2024, we informed you in our article that the Ministry of Finance of the Czech Republic has submitted an amendment to Act No. 426/2023 Coll., on...

3 min read | September 10, 2024
Case law: interrupting the time test for the exemption of income from the sale of shares Personal income tax

On 19 July 2024, the Supreme Administrative Court (“SAC”) issued a judgment No. 3 Afs 177/2022-49, which resolved a dispute between an individual (the...

Anna Beránková
| 5 min read | July 30, 2024
From case law: can the judgment of the Supreme Administrative Court be taken into account in previous tax periods? Procedural advisory

In June, the Supreme Administrative Court (“SAC”) dealt with a dispute concerning the reopening of proceedings for the assessment of a complainant’s personal...

Anna Beránková
| 4 min read | July 30, 2024
New way of reporting employees posted to the Czech Republic Tax & Accounting

With effect from 1 July 2024, the Ministry of Labour and Social Affairs (hereinafter referred to as the “MLSA”) has issued new rules concerning the...

Marek Toráč
| 4 min read | July 30, 2024
Registration of people working on agreements to complete a job or to perform work from 1 July Payroll agenda

As we have already informed you in our article here , this April the Chamber of Deputies approved newly proposed changes to agreements to complete a job with...

Marek Toráč
| 4 min read | July 30, 2024
New punishment for the schwarz system Payroll agenda

It is not always easy to detect prohibited practices that seek to disguise the employment of people with trade licenses. In practice, entrepreneurs...

Anna Beránková
| 3 min read | July 30, 2024
Social security obligations for Ukrainian employees and employers Payroll agenda

Many Ukrainians moved to the Czech Republic as a result of the war in Ukraine and received temporary protection here. Some Ukrainians have been allowed by...

Anna Beránková
| 3 min read | July 30, 2024
Changes to early retirement Personal income tax

In today’s article we would like to inform you about the changes in the early retirement regime introduced by the amendment to Act No. 155/1995 Coll., on...

5 min read | July 30, 2024
Summer adventures and customs limits: What can you bring back from your holiday? However, be careful when packing your bags before departure already. International Taxes Advisory

Summer is here and with it the time of holidays, travelling and discovering new places. Many of us use the holidays not only for relaxation, but also for...

8 min read | July 22, 2024
Former employees’ lunches can now be exempted retrospectively! Personal income tax

Employers often reward their former employees for their loyalty after retirement with a meal allowance in their company canteens. However, the consolidation...

Anna Beránková
| 4 min read | July 9, 2024
Interest on tax deduction Procedural advisory

In its recent judgment No. 8 Afs 274/2022-48 of 25 April 2024 in the case ČERNOHORSKÁ DEVELOPERSKÁ, the Supreme Administrative Court (SAC) ruled that the statutory rate of interest on the tax deduction corresponding to 2% + the CNB repo rate was in accordance with European law.

7 min read | June 18, 2024
New possibility of personal income tax accessories waiver due to failure to notify the fulfilment of the condition for tax exemption Procedural advisory

The General Financial Directorate (GFD), together with the Ministry of Finance, has addressed the negative effects of the current legal regulation on the...

4 min read | June 18, 2024
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