With effect from 1 January 2024, Decree No. 398/2023 Coll. provides for changes to the travel allowance rates for 2024. The Ministry of Finance of the Czech Republic has also issued a new Decree No.341/2023 Coll., which changes the foreign meal allowance rate for some countries for 2024. Below we have prepared a summary of the current rates for 2024, including a comparison with the previous year’s rates.
Increase in domestic meal allowance rates for 2024
Basic compensation per 1km of travel and fuel prices
In 2024, the rate of basic compensation for 1 km of driving is CZK 5.60/km (for 2023, the rate was CZK 5.20/km) and fuel prices according to Section 158(3) of the Labour Code:
Foreign meal allowance
There has also been an increase in some foreign travel reimbursement rates from 1 January 2024, for example:
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.
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