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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
VAT on finance leaseback Tax & Accounting

On 1 April 2022, the website of the Financial Administration published the minutes from a meeting of the Coordinating Committee with the Chamber of Tax...

Richard Knobloch
| 5 min read | April 5, 2022
Finance Minister waives 2022 road tax advances for all taxpayers Tax & Accounting

As we have already informed you, the government has decided to abolish the road tax for vehicles weighing up to 12 tonnes due to the rapid increase in fuel...

3 min read | March 29, 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 of the General Financial Directorate on the application of a special provision on the application of tax losses Tax & Accounting

On 11 November 2021, the General Financial Directorate issued information on the application of a special provision of article 38zh of the Income Tax Act...

3 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
The government has decided to abolish road tax on vehicles weighing up to 12 tonnes Tax & Accounting

On Wednesday 9 March, the Government approved the first measures to reduce the impact of the rapid increase in fuel prices. In addition to the cancellation...

3 min read | March 21, 2022
Donations for Ukraine – deduction from the income tax base Conflict in Ukraine

On 9 March 2022, the Government submitted to the Chamber of Deputies a draft amendment to the Income Tax Act to support humanitarian and charitable...

3 min read | March 11, 2022
U.S. employers managing migration from Ukraine Tax & Accounting

With hundreds of thousands of people fleeing Ukraine in recent weeks, a significant number of those individuals are displaced and working remotely. As the...

3 min read | March 9, 2022
Donations to Ukraine – material aid and VAT Conflict in Ukraine

In the current situation, sending various humanitarian aid to Ukraine is more than topical. Transport of aid sent in the form of necessary goods is usually...

Richard Knobloch
| 5 min read | March 8, 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
How to correctly account for long-term contracts for construction work? Audit

In its recent judgment No. 2 Afs 296/2020-64, the Supreme Administrative Court (hereinafter referred to as the “SAC”) dealt with the method of accounting for...

6 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
News on EET Tax & Accounting

Electronic record of sales continues to operate only on a voluntary basis. The original Act No. 137/2020 Coll., which has been amended several times,...

2 min read | March 7, 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
DEBRA on the horizon International Taxes Advisory

Last year the European Commission announced an initiative called DEBRA, i.e., Debt-equity bias reduction allowance. The purpose of this initiative is to...

Zuzana Kalincová
| 3 min read | February 22, 2022
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