Filter insights by:

Filters applied:

Showing 16 of 114 content results

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
Blue Card Directive Taxation of expats

The European Council adopted directive establishing the entry and residence conditions for highly-qualified non-EU nationals coming to live and work in the...

Roman Burnus
| 3 min read | October 19, 2021
Judgment of the SAC on the interruption of the time test for the exemption of income from the sale of shares Tax & Accounting

The Supreme Administrative Court (hereinafter “the SAC”) issued judgment 8 Afs 246/2019-67 on 31 August 2021 regarding the time test for the exemption for...

Roman Burnus
| 4 min read | October 14, 2021
Overview of the changes made in the conditions for foreigners staying on the territory of CR Taxation of expats

The Parliament passed act no. 274/2021 Coll. on 13 July 2021 with effect from 2 August 2021 amending act no. 326/1999 Coll., on Residence of Foreigners on...

Roman Burnus
| 7 min read | September 30, 2021
Short-term rental on Airbnb = a business activity Taxation of expats

A recently issued judgment file no. 6 Af 20/2020–28 of Prague Municipal Court confirmed the way of taxing income from providing short-term rental via the...

Roman Burnus
| 4 min read | September 20, 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
Higher credit for a second child and for further children approved Tax & Accounting

On 27 July 2021, Act no. 586/1992 Coll., on Income Taxes, as amended (hereinafter the “Income Tax Act”), was changed, bringing new regulation of tax credit...

Roman Burnus
Marek Toráč
| 4 min read | August 27, 2021
Change in health insurance for new-born children of foreigners Taxation of expats

From 2 August 2021, an amendment of the Act on Residence of Foreigners will also affect new-born children of foreigners with a long-term residence permit,...

Roman Burnus
Marek Toráč
| 3 min read | August 27, 2021
Income tax credit in the case of stopped distrainments Tax & Accounting

The amendment of the enforcement code brings a change in the income tax on grounds of stopped distrainments. These are unenforceable distrainments of...

Roman Burnus
| 3 min read | August 18, 2021
Information of the GFD on the monetary contribution for meals for employees Tax & Accounting

With the arrival of the tax package for the year 2021, which is part of tax no. 609/2020 Coll., a piece of legislation was also adopted, which enables...

Roman Burnus
Marek Toráč
| 7 min read | May 18, 2021
Prolongation of the Compensation Bonus for the month of May 2021 COVID-19

The current situation in the Czech Republic enables gradual opening of shops and services, the activity of which was limited or which were closed due to the...

Roman Burnus
| 4 min read | May 11, 2021
State contribution to companies for obligatory antigen testing of their employees Advisory

We have all surely noticed the decree of the Ministry of Healthcare from 1 March 2021, which lays down the obligation for employers to test their employees...

Roman Burnus
Marek Toráč
| 5 min read | April 6, 2021
Taxation of income on grounds of some financial support within the state of emergency COVID-19

As a result of the pandemic situation, we are unfortunately all limited daily by government measures, which are sometimes frustrating for us. It is necessary...

Roman Burnus
Marek Toráč
| 5 min read | March 23, 2021
From SAC case-law: Reimbursements related to recruitment exempted from tax Tax & Accounting

On 26 January 2021, the Supreme Administrative Court (hereinafter the “SAC”) issued judgment no. 2 Afs 413/2018-34, which deals with the issue of taxation of...

Roman Burnus
| 4 min read | February 9, 2021
Load more