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Payroll agenda Bonus programme for sales partners as income from employment

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...

Roman Burnus
Marek Toráč
| 6 min read | March 7, 2023
Procedural advisory Exercise of power of attorney granted to a tax adviser after submitting a tax return

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...

Roman Burnus
Marek Toráč
| 7 min read | March 7, 2023
Procedural advisory Merciful summer also for tax and social security debtors

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”),...

Roman Burnus
Marek Toráč
| 3 min read | February 21, 2023
Tax & Accounting Unseizable amount for the year 2023

On 14 December 2022, the Government of the Czech Republic increased the living minimum and the subsistence minimum with effect from 1 January 2023.

Roman Burnus
Marek Toráč
| 3 min read | February 7, 2023
Payroll agenda Change in the average wage in 2023

On 26 September 2022, the Government of the Czech Republic issued Decree No. 290/2022 Coll., in which it set the new average wage for the year 2023 reaching...

Roman Burnus
Marek Toráč
| 4 min read | February 7, 2023
Personal income tax Telework and its impact on employees’ social security

Restrictions on the free movement of people caused by the covid-19 pandemic have affected virtually every country in the world and have had implications for...

Marek Toráč
| 6 min read | January 24, 2023
Tax & Accounting From the case law: further interpretation of a non-monetary transaction for an employee

The Supreme Administrative Court (“SAC”) has dealt with a dispute in a cassation complaint between a legal entity (“the plaintiff”) and the Czech Social...

Roman Burnus
Marek Toráč
| 8 min read | December 6, 2022
Tax & Accounting Refund of tax overpayment only to a registered account?

In its judgment 7 Afs 49/2022-26 of 16 August 2022, the Supreme Administrative Court (“SAC”) resolved a dispute between the plaintiff (an individual) and the...

Roman Burnus
Marek Toráč
| 5 min read | October 25, 2022
Taxation of expats From case law: income from a trade without a trade licence?

The Supreme Administrative Court (“SAC”) issued a judgment on the cassation complaint 7 Afs 145/2020-25 of 16 August 2022, which dealt with a dispute between...

Roman Burnus
Marek Toráč
| 6 min read | October 11, 2022
Tax & Accounting Fines for failure to report exempt income can be waived

The General Financial Directorate (“GFD”) has issued Guidance No. GFD D-56 regulating the procedure of financial administration authorities in deciding on...

Roman Burnus
Marek Toráč
| 4 min read | October 11, 2022
Tax & Accounting From case law: Czech koruna bonds and abuse of law

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
Tax & Accounting Anti-bureaucratic package on wages

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
Tax & Accounting Case Law Taxation of wages paid illicitly

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
Taxation of expats Insurance premium for a low-emission motor vehicle provided to an employee for private purposes

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
Taxation of expats Stricter Conditions for Ukrainians in the Czech Republic

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 & Accounting Discount on insurance premiums for selected groups of employees

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
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