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Tax | Personal income tax

Working from Home and Permanent Establishment: The General Financial Directorate Clarifies the Rules

The General Financial Directorate (hereinafter the "GFŘ") has issued an opinion on whether a foreign company may create a permanent establishment in the Czech Republic in connection with its employees working from home (home office).

Marek Toráč
| 2 min read | September 29, 2026
Taxes

EET 2.0 – The Legislative Process Continues

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
Personal income tax

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

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
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