Marek Toráč

Prague

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+420 296 152 111
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EET 2.0 – The Legislative Process Continues

Taxes

In late July, the Chamber of Deputies approved a bill referred to as EET 2.0. On August 19, 2026, the Senate debated the bill and returned it to the Chamber of Deputies with amendments.

Marek Toráč
Vladimír Torác
| 9 min read | August 19, 2026

Changes to Social Security Contributions for the Self-Employed Effective July 1, 2026

Personal income tax

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.

Marek Toráč
| 2 min read | July 28, 2026

Determining the Tax Residency of Individuals

Tax | Personal Income Tax

The General Financial Directorate provides guidance on determining individual tax residency under Czech law and double taxation treaties, including practical examples.

Marek Toráč
| Less than a minute | June 23, 2026
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