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From case law: tax deductibility of brokerage fees Personal income tax

At the end of October, the Supreme Administrative Court (“SAC”) issued a judgment under No. 7 Afs 54/2022 - 36, which dealt with a dispute between the...

Roman Burnus
Anna Beránková
| 5 min read | November 21, 2023
Your new glasses can be reimbursed by your employer Payroll agenda

A recent decision of the Court of Justice of the European Union concerning glasses and the possibility of their reimbursement by the employer has come to the...

Roman Burnus
Anna Beránková
| 4 min read | November 7, 2023
Flat-rate reimbursement for home office costs Payroll agenda

With the amendment to the Labour Code, a decree on the determination of the flat-rate amount of reimbursement for telework (home office) for the year 2023...

Roman Burnus
Anna Beránková
| 3 min read | October 10, 2023
From case law: the essence of a non-monetary benefit is not only its purpose but also its form Payroll agenda

The Supreme Administrative Court (hereinafter “the SAC”) has issued a judgment in the cassation complaint proceedings of 16 August 2023, No. 7 Afs...

Roman Burnus
Anna Beránková
| 6 min read | September 26, 2023
New economic migration programme for digital nomads Taxation of expats

In order to achieve economic benefits for the Czech Republic (CR), the government has approved the so-called Digital Nomad Programme, which responds to...

Roman Burnus
Anna Beránková
| 4 min read | August 10, 2023
New Framework Agreement to simplify rules for insurance contributions in case of teleworking Taxation of expats

The European Commission has presented a new Framework Agreement to make it easier for cross-border workers to pay their insurance premiums. From 1 July 2023,...

Roman Burnus
Anna Beránková
| 4 min read | August 10, 2023
Income paid to a company’s managing director may not always be income from dependent activity (employment) Payroll agenda

The Supreme Administrative Court (hereinafter the “SAC”) has issued a judgment in the proceedings on the cassation complaint of 12 June 2023, no. 2 Afs...

Anna Beránková
| 5 min read | July 25, 2023
Change in the refund rate for diesel fuel consumed Payroll agenda

The Ministry of Labour and Social Affairs has issued an update to Decree No.467/2022 Coll., in which it introduced a new, lower average price of diesel fuel...

Roman Burnus
Anna Beránková
| 2 min read | July 13, 2023
Long-term investment product for old age Personal income tax

The government is currently debating an amendment that would introduce a new retirement savings product called the “Long-Term Investment Product.” The...

Roman Burnus
Anna Beránková
| 4 min read | May 30, 2023
Change in the rate of reimbursement for fuel consumed Payroll agenda

In Decree No. 85/2023 Coll. of 28 March 2023, the Ministry of Labour and Social Affairs introduced a new amount of compensation for electricity for the...

Roman Burnus
Anna Beránková
| 2 min read | May 3, 2023
Canadian visas deprive Ukrainians in the Czech Republic of temporary protection Taxation of expats

Refugees from Ukraine, who fled to the Czech Republic (“CR”) after 24 February 2022 to escape Russian aggression were being granted temporary protection,...

Roman Burnus
Anna Beránková
| 4 min read | May 3, 2023
Individuals are obliged to report exempt income exceeding CZK 5 million. Taxation of expats

The deadline for filing personal income tax returns is also linked to the reporting obligation for exempt income. Under article 38v of the Income Tax Act...

Roman Burnus
Anna Beránková
| 5 min read | April 18, 2023
Changes to the Act on the Residence of Foreigners Taxation of expats

At the beginning of this March, a draft amendment to the Act on the Residence of Foreigners (hereinafter “ARF”), the Asylum Act and other related laws was...

Roman Burnus
Anna Beránková
| 4 min read | April 4, 2023
Statutory archiving period for payroll sheets extended by 15 years Payroll agenda

At the end of 2022, an amendment to the Pension Insurance Act was promulgated under no. 455/2022 Coll., which, among other things, introduced an extension of...

Roman Burnus
Anna Beránková
| 2 min read | March 7, 2023
New discount on insurance premiums to motivate working pensioners Tax & Accounting

The Ministry of Labour and Social Affairs is trying to support working seniors, who are already receiving a retirement pension. The upcoming change, which is...

Roman Burnus
Anna Beránková
| 2 min read | February 21, 2023
Assessment of the time test for exchange of ownership interests Personal income tax

On 25 January, the Coordination Committee of the Chamber of Tax Advisors and the General Financial Directorate (“GFD”) concluded Post 601/30.11.22 concerning...

Anna Beránková
| 4 min read | February 21, 2023
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