A new Blue Card Directive was adopted by the EU Council in the year 2021 already. With effect from 1 July 2023, the Czech Republic implemented the adopted...
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With effect from 1 January 2024, Decree No. 398/2023 Coll. provides for changes to the travel allowance rates for 2024. The Ministry of Finance of the Czech...
With effect from 1 January 2024, the President signed an amendment to the law regarding the taxation of employee share and option plans. A detailed summary...
With the adoption of the consolidation package, many changes have been made to the Income Tax Act, which we have already summarised in our article here .
Despite the fact that the tax administration is still working on the preparation of a methodological instruction on the taxation of employee benefits following the approved consolidation package, it has now been forced to respond to a misconception spread by the public regarding the taxation of the company nursery school benefit.
You probably have not missed the current debate on the final form of the tax recovery package, which was intensively discussed by the government together...
On 10 July 2023, the Czech Social Security Administration (hereinafter the “CSSA”) launched a new service on its ePortal, thanks to which it is possible to...
The Chamber of Deputies is currently debating a government bill amending the Labour Code. One of the amended areas is agreements on work performed outside...
In connection with the establishment of a data box for a significantly expanded range of persons, the tax office has noticed a large increase in incorrectly...
On 31 October 2022, the Supreme Administrative Court (“SAC”) dealt with a cassation complaint between two parties, with a religious community (“the...
With effect from 1 April 2023, a new reporting obligation has been created for employers who employ foreigners enjoying temporary protection under a special...
With effect from 1 March 2023, the Czech Republic has entered into a framework agreement with Germany and Austria on cross-border telework (also known in...
The Supreme Administrative Court (“SAC”) dealt with a cassation complaint 10 Afs 61/2022-41 between a legal entity (“the plaintiff”) and the General Tax...
In its judgment 4 Afs 425/2021-40, the Supreme Administrative Court (“SAC”) dealt with a dispute between an individual (“the plaintiff”) and the Appellate...
On 25 January 2023, the government approved the draft bill on extraordinary waiver and extinction of certain tax debts (the so-called “merciful tax summer”),...
On 14 December 2022, the Government of the Czech Republic increased the living minimum and the subsistence minimum with effect from 1 January 2023.