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Amendment to the Income Tax Act in connection with the war in Ukraine Conflict 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
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
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
Problems in claiming the Compensation Bonus Tax & Accounting

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
Increase in the minimum and the average wage in the year 2022 and their effects Taxation of expats

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
How reimbursement of wages, sickness benefits and other social benefits are changing in 2022 Taxation of expats

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
Remote work from anywhere Taxation of expats

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
Reintroduction of some emergency measures COVID-19

Regular testing of employees

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

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
SAC: Can the income from the sale of a cooperative apartment be exempted from tax? Tax Audit

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
Uncertainties in the transition from flat-rate tax back to flat-rate expenses Taxation of expats

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
Agreement between ČSSZ and the Slovak Social Insurance Company on electronic exchange of data Tax & Accounting

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
Immigration health surcharge in the UK Taxation of expats

As of 1 January 2021, changes have occurred in the access to healthcare for citizens from other EU member states, who have been staying in the United Kingdom...

Roman Burnus
Marek Toráč
| 4 min read | October 19, 2021
Planned change in caregiver allowance Tax & Accounting

The Ministry of Labour and Social Affairs (hereinafter the “MoLSA”) has presented a draft bill on further adjustments in the provision of caregiver allowance...

Marek Toráč
| 4 min read | October 18, 2021
Income tax credit in case of stayed distrainment and new amount of penalty for late payment of social and health insurance Tax & Accounting

An amendment of Act no. 120/2001 Sb., on Court Executors and Enforcement Activities (Enforcement Code) brings about a change for Act no. 586/1992 Sb., on...

Roman Burnus
Marek Toráč
| 3 min read | September 10, 2021
Changes for the stay of foreigners in the Czech Republic Taxation of expats

n connection with the change in the act on residence of foreigners effective from 2 August 2021, every foreigner entering the territory of the Czech Republic...

Marek Toráč
| 3 min read | September 7, 2021
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