Brexit: Social Security Coordination
Lengthy discussions between the government of the United Kingdom and the European Commission have finally led to the establishment of the Trade and Cooperation Agreement. Among other things, the document includ…
Current development in the field of international double taxation treaties
With the beginning of the new year approaching, we are bringing you an update on the current new double taxation treaties. The main topics at present are the new double taxation treaties with Bangladesh and Sen…
Announcement of first calls in the Modernisation Fund
Given the Green Deal strategy aiming at a CO2 neutral Europe, the European Union as well as the Czech Republic try to support investments related to protection of the environment and climate, low-emission energ…
Deloitte Snowball: a programme for new audit joiners, where experience grows faster than a rolling snowball
Mere knowledge of theory is seldom sufficient in practice. Starting practice without knowledge of theory may easily become a nightmare. At Deloitte, we know this. That is why we have arranged a two-month Snowba…
Amendment to the Real Property Tax Act: Who is obliged to file a tax return in 2021?
Based on the amendment to the Real Property Tax Act, in case of discrepancy between the data in the land registry and the actual state of affairs, the type of land recorded in the land registry prevails. Taxpay…
Brexit: Corporate Income Tax
The European Union and the United Kingdom have finally agreed on the terms of the trade agreement and succeeded in arranging rules for mutual relations in various areas. However, when it comes to corporate inco…
The tax package has brought changes into the field of excise taxes as well
On 1 January 2021, pursuant to Act No. 609/2020 Coll., the tax package that has brought significant changes to tax laws (e.g. with regard to the Income Taxes Act) became effective. Let’s summarise how these cha…
Brexit: Customs and VAT Implications
The trade agreement between the EU and the UK was entered into on Christmas Eve and has been provisionally applied since 1 January 2021; however, it is expected that it will be approved by the European Parliame…
Rates for 2021: How will the minimum wage or tax relief per taxpayer increase?
In 2021, the assessment base for social security and health insurance contributions increases, the rates for meal allowances for trips abroad and reimbursement of travel expenses relating to business trips are …