Filter insights by:

Filters applied:

Showing 16 of 114 content results

From case law: Czech koruna bonds and abuse of law Tax & Accounting

In an appeal, the Supreme Administrative Court (“SAC”) dealt with a dispute between a trading company (“the plaintiff”) and the Appellate Tax Directorate...

Roman Burnus
Marek Toráč
| 5 min read | October 11, 2022
Valorisation of the non-deductible amounts and the unseizable minimum, for the third time this year Tax & Accounting

Due to rising inflation and the subsequent increase in prices, the non-deductible amounts, the unseizable minimum and other parameters of enforcement...

Roman Burnus
| 4 min read | September 27, 2022
Anti-bureaucratic package on wages Tax & Accounting

On 31 August 2022, the Government approved a set of twenty measures to reduce the bureaucratic burden on entrepreneurs, tradesmen and citizens. This will...

Roman Burnus
Marek Toráč
| 4 min read | September 27, 2022
Case Law Taxation of wages paid illicitly Tax & Accounting

The Supreme Administrative Court (hereinafter the SAC) dealt with an appeal in cassation between an plaintiff (ADL PRANA s.r.o.) and a defendant (the...

Roman Burnus
Marek Toráč
| 3 min read | September 22, 2022
Conditions for paying health insurance and validity of the insurance card for asylum seekers from Ukraine Taxation of expats

According to the General Health Insurance Company of the Czech Republic (hereinafter “VZP”), the validity of the health insurance card is the same as the...

Roman Burnus
| 4 min read | September 13, 2022
New travel cost reimbursement rates from 20 August 2022 and meal allowance Conflict in Ukraine

Although travel reimbursement rates used to be regularly announced at the beginning of the calendar year, unfavourable economic developments and price...

Roman Burnus
| 4 min read | September 8, 2022
“Non-forfeitable amount” The Supreme Court has unified the interpretation of this term Tax & Accounting

The normative monthly housing costs are updated at the beginning of each year. Due to rising energy prices, they have already been increased three times in...

Roman Burnus
| 3 min read | September 8, 2022
Insurance premium for a low-emission motor vehicle provided to an employee for private purposes Taxation of expats

The Chamber of Tax Consultants contacted the General Health Insurance Company (hereinafter “VZP”) and the Czech Social Security Administration (hereinafter...

Roman Burnus
Marek Toráč
| 4 min read | September 1, 2022
Stricter Conditions for Ukrainians in the Czech Republic Taxation of expats

On 15 June 2022, the Senate and then the President of the Republic approved an amendment to the Lex Ukraine Act, which sets stricter conditions for providing...

Roman Burnus
Marek Toráč
| 4 min read | July 27, 2022
Tax reliefs of Czech government to combat the crisis Tax & Accounting

The global economy did not have the chance to recover from the pandemic yet and it was hit by the Ukraine – Russia war. This has triggered faster inflation...

Roman Burnus
| 9 min read | July 21, 2022
Discount on insurance premiums for selected groups of employees Tax & Accounting

By proposing an amendment to Act No. 589/1992 Coll., on social security contribution and contribution to state employment policy, the Government of the Czech...

Roman Burnus
Marek Toráč
| 4 min read | June 28, 2022
Travel cost reimbursements in 2022 Payroll agenda

With effect from 12 March 2022, decree no.511/2021 Coll. increases the price of electricity for the purpose of calculating the compensation for fuel consumed...

Roman Burnus
Marek Toráč
| 4 min read | June 28, 2022
Updated Guide for Future Retirees for the year 2022 Tax & Accounting

The Czech Social Security Administration (“CSSA”) has published an updated guide for future pensioners, which contains detailed instructions on how to apply...

Roman Burnus
| 4 min read | June 28, 2022
Increase in the living and subsistence minimum Tax & Accounting

From 1 April 2022, the government has approved an increase in the living and subsistence minimum in response to the current household situation of high...

Roman Burnus
Marek Toráč
| 3 min read | June 27, 2022
From the case-law: Defence against tax assessment by means of tools Tax Audit

In its judgment 6 Afs 273/2020 of 18 May 2022, the Supreme Administrative Court (“SAC”) considered a dispute between the Appellate Tax Directorate and an...

Roman Burnus
Marek Toráč
| 6 min read | June 14, 2022
Updated Guide for Expectant Parents Taxation of expats

The Czech Social Security Administration (hereinafter “the CSSA”), together with the Labour Office (hereinafter “the LO”), has prepared an updated Guide for...

Roman Burnus
| 5 min read | June 14, 2022
Load more