On 15 December 2021, the Senate approved the so-called isolation contribution. People who are subject to quarantine or isolation due to an infectious disease will receive up to CZK 370 per day as reimbursement of wages retroactively from 30 November 2021.
Effective July 1, 2026, an amendment to Act No. 589/1992 Coll., on Social Security Contributions and State Employment Policy Contributions, enters into force, altering the rules for calculating minimum social security advance payments for self-employed persons (OSVČ) engaged in a primary activity.
An important amendment to the Act on the Organization and Implementation of Social Security enters into force on July 1, 2026, fundamentally altering the employee registration process with the Czech Social Security Administration (CSSA / ČSSZ).
Proposed Amendments to the VAT Act: Further Simplification for Trading within the European Union
The Supreme Administrative Court Broadens the Interpretation of Related Parties for Thin Capitalisation Purposes
The OECD has published a draft update to Chapter VII of the OECD Transfer Pricing Guidelines, focusing on intra-group services.
The Court of Justice of the European Union ("CJEU") has handed down its highly anticipated judgment in Case C-603/24 (Stellantis Portugal). This follows the Opinion of Advocate General Juliane Kokott, which we discussed in our previous article ("Further reflections on the assessment of transfer pricing adjustments and VAT – Advocate General's Opinion in Case C-603/24 Stellantis Portugal | Grant Thornton").
The government-approved proposal for the so-called EET 2.0 plans for the return of the Electronic Registration of Sales (EET) as of January 2027, albeit in a different format than the one abolished in 2023.
In response to the increasing number of inquiries regarding the Unified Monthly Employer Report (hereinafter " JMHZ "), the Czech Social Security...
In sports, we generally assume that everyone plays by the rules. This trust is a natural part of the game, much like the fact that everyone on the field...
We recently brought to your attention a surprising judgment by the General Court of the EU in Case T-689/24 I.T.A. , in which the Court ruled that the right...
