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Payroll agenda Travel cost reimbursements in 2022

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
Tax & Accounting Increase in the living and subsistence minimum

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
Tax Audit From the case-law: Defence against tax assessment by means of tools

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

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
Conflict in Ukraine Amendment to the Income Tax Act in connection with the war in Ukraine

The Chamber of Deputies and subsequently the Senate agreed on an amendment of Act No. 586/1992 Coll., on Income Taxes, as amended (hereinafter the “ITA”)...

Marek Toráč
| 6 min read | May 17, 2022
Tax & Accounting Determining the tax base of a cooperating person

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
Tax & Accounting Information on paid advances to the Czech Social Security Administration only electronically on the ePortal

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
Tax & Accounting Problems in claiming the Compensation Bonus

Recently, information has begun to circulate about the practices of the financial authority in handling applications for the 2022 compensation bonus. On 24...

Roman Burnus
Marek Toráč
| 5 min read | February 8, 2022
Taxation of expats Increase in the minimum and the average wage in the year 2022 and their effects

On 5 November 2021, the government approved an increase in the minimum wage from the current CZK 15,200 to the amount of CZK 16,200 . This will be...

Roman Burnus
Marek Toráč
| 5 min read | January 11, 2022
Taxation of expats How reimbursement of wages, sickness benefits and other social benefits are changing in 2022

Every year, the reduction thresholds for average hourly earnings for the purpose of determining reimbursement of wages for the first 14 days of incapacity...

Roman Burnus
Marek Toráč
| 4 min read | January 11, 2022
Taxation of expats Remote work from anywhere

As a result of the coronavirus crisis, the so-called “home office” is still a very popular choice. This type of employment is attracting more and more...

Roman Burnus
Marek Toráč
| 4 min read | January 10, 2022
COVID-19 Reintroduction of some emergency measures

Regular testing of employees

Roman Burnus
Marek Toráč
| 4 min read | December 14, 2021
Tax & Accounting Lump sum tax in the year 2022

Sole traders in the flat-rate regime will newly need to pay higher income tax advances from 2022. One merged monthly payment will include, as before, the...

Roman Burnus
Marek Toráč
| 3 min read | December 14, 2021
Tax Audit SAC: Can the income from the sale of a cooperative apartment be exempted from tax?

In its judgment 2 Afs 211/2020-29 of 04 November 2021, The Supreme Administrative Court (“SAC”) considered a dispute between the Tax Office for the...

Roman Burnus
Marek Toráč
| 6 min read | November 30, 2021
Taxation of expats Uncertainties in the transition from flat-rate tax back to flat-rate expenses

The Coordination Committee of Tax Advisors and the General Financial Directorate ("GFD") discussed the issue of flat-rate tax at their last meeting in post...

Roman Burnus
Marek Toráč
| 5 min read | November 4, 2021
Tax & Accounting Agreement between ČSSZ and the Slovak Social Insurance Company on electronic exchange of data

The Czech Social Security Administration has signed an agreement on electronic exchange of data with the Slovak social insurance company Sociálna poisťovňa....

Roman Burnus
Marek Toráč
| 3 min read | October 28, 2021
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