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When invoicing partners runs up against tax rules: The SAC once again confirms the broad concept of “work for company” Personal income tax

In its recent judgment ref. no. 4 Afs 166/2024, the Supreme Administrative Court (SAC) returned to an issue that is becoming increasingly common in practice...

Anna Beránková
| 6 min read | February 9, 2026
Self-employed persons using the flat-rate scheme: Which obligations to think about at the beginning of the year Personal income tax

The flat-rate tax regime is a welcome simplification for many self-employed persons (“OSVČ”) – instead of filing tax returns and annual reports with the...

Anna Beránková
| 6 min read | January 7, 2026
Mandatory electronic communication of self-employed persons with health insurance companies from January Personal income tax

As of 1 January 2026, the amendment to Act No. 592/1992 Coll. and Act No. 48/1997 Coll. introduces the obligation for self-employed persons (OSVČ) to...

Marek Toráč
| 3 min read | December 9, 2025
Cooperation between the tax administration and the Bolt platform Personal income tax

The Bolt technology platform has entered into a memorandum of cooperation with the Financial Administration of the Czech Republic. It has thus become the...

Marek Toráč
| 3 min read | October 29, 2025
Financial Administration launches the third phase of the Tax Echo project Personal income tax

The Financial Administration is launching the next stage of the Tax Echo project, which highlights likely irregularities in tax returns. Taxpayers can...

Marek Toráč
| 3 min read | October 29, 2025
Tax revolution for non-residents in the management of companies: What awaits you from 2026? Personal income tax

From 1 January 2026, a major change in the tax regime for members of corporate bodies who are not tax residents in the Czech Republic will come into force....

4 min read | October 29, 2025
Changes to pension payments abroad from 2026 Personal income tax

Following the changes related to the adopted pension reform, the payment of pensions to Czech pensioners living abroad will be simplified as of 1 January...

Marek Toráč
| 4 min read | October 14, 2025
Return to the original regime: sales of companies and shares once again exempt from income tax Personal income tax

From 1 January 2026, investors and business owners will see another significant change. The Chamber of Deputies approved an amendment to the Income Tax Act...

Anna Beránková
| 5 min read | October 14, 2025
End of contradictory rulings: morality goes aside, SAC upholds obligation to tax income from prostitution Personal income tax

The Supreme Administrative Court (“SAC”) reacted to the continuation of the well-publicised case concerning the taxation of income from prostitution with a...

Anna Beránková
| 5 min read | October 8, 2025
Reaching the age of 26: The Supreme Administrative Court has clarified when the entitlement to tax relief ends Personal income tax

Are you planning to claim tax relief on a child who is soon to turn 26? Keep in mind that if your child’s 26th birthday is on the first day of the month, you...

3 min read | September 16, 2025
“Professional companions” do not have to deal with taxes? Regional court rejects tax liability for prostitution Personal income tax

On 4 February 2025, the Regional Court in Ostrava issued a judgment under Case No. 65 Af 4/2024-64, in which it deals in detail with the question of the...

Anna Beránková
| 7 min read | May 19, 2025
Planned changes to the tax collection system for temporary workers and workers on agreements to perform work or to complete a job Personal income tax

In view of misleading and inaccurate information circulating in the media and on social networks regarding planned changes to the system of tax collection...

Marek Toráč
| 4 min read | April 22, 2025
Tax return treatment of interest paid on loans of housing cooperatives Personal income tax

The Chamber of Deputies is now considering a draft bill on housing support that would allow taxpayers to claim interest paid on housing association loans...

Marek Toráč
| 3 min read | March 25, 2025
Electronic authorisation of travel: What to look out for when travelling to the UK? Personal income tax

From 2 April 2025 , the conditions of entry to the United Kingdom will change for Czech citizens. They will now have to obtain an Electronic Travel...

Anna Beránková
| 3 min read | March 25, 2025
From the case-law: Is an art dealer at risk of additional tax assessment when selling paintings from a private collection? Personal income tax

In its judgment of 4 February 2025 (Case No. 9 Afs 112/2024), the Supreme Administrative Court (“SAC”) addressed the question of whether the income of a...

Anna Beránková
| 6 min read | March 11, 2025
From the case-law: is income from prostitution taxable? Personal income tax

The Supreme Administrative Court (“SAC”) issued a judgment on a rather unusual and controversial legal dispute at the end of the year 2024. In its judgment...

5 min read | February 11, 2025
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