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The Chamber of Deputies approved a unified monthly employer report Tax & Accounting

The government's bill to reduce the administrative burden by unifying 25 forms into a single one was approved by the Chamber of Deputies on Friday, June 27,...

Anna Beránková
| 3 min read | June 30, 2025
“Professional companions” do not have to deal with taxes? Regional court rejects tax liability for prostitution Personal income tax

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...

Anna Beránková
| 7 min read | May 19, 2025
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
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
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
Taxation of stock plans: Another twist in a complicated story Payroll agenda

In December, we informed you about Parliamentary Print 716, which, among other things, introduced a modification of the relatively new rules for taxation of...

Anna Beránková
| 3 min read | February 11, 2025
Electronic sick note followed by eBenefits: sickness benefits have been digitised Payroll agenda

As of 1 January 2025, the Czech Social Security Administration (CSSA) began accepting electronic submissions from treating physicians and employers for...

Anna Beránková
| 3 min read | February 11, 2025
New rules for foreigners living in the UK Personal income tax

The newly elected Labour government in the United Kingdom has announced its intention to improve the country’s economic health by increasing state revenues....

Anna Beránková
| 4 min read | January 28, 2025
Single monthly employer reporting will replace up to 25 forms altogether Payroll agenda

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...

Anna Beránková
| 4 min read | January 14, 2025
Deductions from wages can now be doubled for multiple distrainments Payroll agenda

As of 1 October 2024, the amendment to the Code of Civil Procedure allows for an increase in deductions from the wages of employees, against whom at least 4...

Anna Beránková
| 3 min read | November 19, 2024
Further changes to the taxation of employee share schemes? Payroll agenda

Less than a year after the significant changes to the tax treatment of employee stock and option schemes, another amendment has been introduced.

Anna Beránková
| 3 min read | November 19, 2024
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
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
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