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The Supreme Administrative Court (“ SAC ”), in its current judgment No. 21 Afs 94/2025 of 12 September 2025 (the “ Judgment ”), dealt with the issue of the...
The latest data from the Czech Statistical Office show that the research and development (R&D) tax credit is used by only a minority of eligible companies...
In previous years, we have informed you of the ever-tightening trend and increasing demands for evidence in proving tax deductible advertising costs (...
The floods that hit some areas of the Czech Republic and other countries in recent days have receded. But as the waters recede, the extent of the damage they...
In May 2024, we informed you in our article that the Ministry of Finance of the Czech Republic has submitted an amendment to Act No. 426/2023 Coll., on...
Although Act No. 426/2023 Coll., on top-up taxes for large multinational groups and large domestic groups (top-up tax act), could not yet be applied in practice (it is effective from 31 December 2023), at the end of April 2024 the Ministry of Finance of the Czech Republic submitted a draft amendment to the Act.
BEFIT or common consolidated tax base
The amendment to Section 34c of the Income Tax Act, effective from 1 January 2024, brings a key change in the application of the research and development...
In today’s article, we would like to draw your attention to two interesting recent rulings on the issue of tax deductions for investment incentives.
We would like to briefly inform you about the latest developments in the area of top-up taxes.
The amendment to the Investment Incentives Act, which we have already informed you about, is currently awaiting publication in the Collection of Laws. The President signed it on 14 December 2023. The amendment can be expected to take effect at the beginning of 2024.
In today’s article we would like to focus on the topic of social events from the perspective of income tax, in connection with the Advent time, which is usually a period of client and employee Christmas parties.
The consolidation package, or the “recovery package” as it is mainly called by the government, brings a number of changes, which we have informed you about...
As we have already informed you HERE , the 2022 amendment to the Road Tax Act has retrospectively removed the obligation for a significant number of...
Parent companies are required to prove the costs of holding ownership interests in subsidiaries , both direct and indirect (overhead). Such costs are always...
The Chamber of Deputies has just published the approved version of Chamber Print No. 488 (hereinafter referred to as “the consolidation package”) as it...