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Valorisation of compensation of earnings in the case of occupational injuries Tax & Accounting

On 18 May 2022, the government decided to valorise the compensation that replaces earnings after a work-related injury or in case of occupational disease....

Roman Burnus
Marek Toráč
| 3 min read | May 31, 2022
Minimum wage vs. lowest level of guaranteed wage Tax & Accounting

The minimum wage is not always a sufficient one under the legal rules. Unfortunately, not every employer is aware of this fact. What wage should he pay, for...

Roman Burnus
| 3 min read | May 31, 2022
Increase in the limit for the use of flat-rate tax Taxation of expats

The Ministry of Finance of the Czech Republic has submitted a tax package ( here ), where, among other things, it proposes to increase the threshold for...

Roman Burnus
| 4 min read | May 31, 2022
Withholding tax on employment income from third parties Taxation of expats

In judgment no. 29 Af 83/2018-102 of January 2022, the Regional Court in Brno dealt with a dispute regarding additional assessment of personal income tax on...

Roman Burnus
| 4 min read | May 31, 2022
Obligation to report employment of a citizen of Ukraine to the Labour Office of the Czech Republic Taxation of expats

Employers must report the employment of a Ukrainian citizen under temporary protection.

Roman Burnus
| 3 min read | May 24, 2022
Changes to the issuance of blue cards Taxation of expats

The Blue Card is a residence permit for highly skilled foreigners. High qualification is defined as duly completed education or higher vocational training...

Roman Burnus
| 4 min read | May 17, 2022
Benefits exempt from income tax in the form of a cash payment Tax & Accounting

Article 6/9/d of the Income Tax Act states that an employer may provide non-monetary benefits to an employee in the form of use of recreational, medical or...

Roman Burnus
| 3 min read | May 9, 2022
Incorrectly applied tax credit for spouse Tax & Accounting

The Supreme Administrative Court dealt with a dispute between a plaintiff and a defendant (the Appellate Financial Directorate) concerning an appeal in...

Roman Burnus
| 4 min read | May 3, 2022
Tax credit for children in case of a dispute between parents Personal income tax

In 2022, the amount of child tax credit that a taxpayer can apply as a reduction in personal income tax liability was increased. This article deals with the...

Roman Burnus
| 5 min read | April 19, 2022
Supreme Administrative Court: On proving the taxation of amounts in a bank account Tax Audit

The Supreme Administrative Court (“SAC”) has ruled on the obligation of a natural person to prove the amounts credited to his/her bank account and whether...

Roman Burnus
| 5 min read | April 5, 2022
Determining the tax base of a cooperating person Tax & Accounting

In judgment 4 Afs 490/2019-34 of 22 November 2021, the Supreme Administrative Court (“SAC”) dealt with a dispute between the Regional Court in České...

Roman Burnus
Marek Toráč
| 5 min read | March 22, 2022
ETIAS – a new system for foreigners without visa requirements Taxation of expats

The European Travel Information and Authorization System – ETIAS , is a new EU system applicable to third-country nationals exempted from the visa...

Roman Burnus
| 4 min read | March 22, 2022
Personal Income Tax Return 2021 Taxation of expats

As the time to submit the 2021 tax return draws near, we would like to bring you an overview of the most significant changes that the year 2021 has brought...

Roman Burnus
| 8 min read | March 8, 2022
The deadline for submitting the personal and corporate income tax declaration for the year 2021 is set on 1 April 2022 Taxation of expats

As of 15 February 2022, an online form of the personal income tax return for the 2021 tax year can be found in the application for Electronic Submissions to...

Roman Burnus
| 5 min read | March 8, 2022
Current conditions for entry into the Czech Republic and subsequent residence for citizens of Ukraine Taxation of expats

In view of the current events in Ukraine, we have prepared a brief overview of important information regarding the legal residence of Ukrainian citizens in...

Roman Burnus
| 6 min read | March 2, 2022
Information on paid advances to the Czech Social Security Administration only electronically on the ePortal Tax & Accounting

On 26 January 2022, the Czech Social Security Administration (hereinafter the “CSSA”) launched a new online service – Information on paid advances on pension...

Roman Burnus
Marek Toráč
| 3 min read | February 8, 2022
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