VAT news [September 2025]
In the September news from the world of VAT, we bring you a summary of the most interesting current case law of the Court of Justice of the European Union. The court dealt with, for example, the determination…
Three programmes that can kick-start your R&D
Companies that invest in research and development should be more vigilant – the second half of 2025 brings a series of attractive subsidy calls. Three programmes are about to be announced: the 4th Call for DE…
OP TAC: Billions will be distributed by the end of the year. Are you ready?
The Operational Programme Technologies and Applications for Competitiveness (OP TAC) offers several interesting opportunities by the end of the year, within which entrepreneurs of all sizes will share almost C…
Amendment to the Employment Act introduces the concept of undeclared work
From October 2025, an amendment to the Employment Act comes into force, which brings fundamental changes in the area of reporting employee arrivals to the Labour Office of the Czech Republic (ÚP ČR). The newly…
“The most bizarre thing under lease? Probably a weir – but even that dLease handled,” says auditor Tomáš Kachlík
Auditor Tomáš Kachlík has come across leases of cars, offices, and even a water weir. Whatever the case, he says it doesn’t pay off for companies to rely on Excel, which is full of errors and often leads to mis…
Abolition of the limit of CZK 40 million for exempt income from the sale of securities and shares for individuals
On 10 September 2025, the Chamber of Deputies discussed amendments to Parliamentary Document No. 926 (laws related to the government's bill on the Uniform Monthly Employer's Report), which were proposed by th…
The amount of a penalty for a late tax return can also be reduced by an inadmissible tax return
The Supreme Administrative Court (SAC) recently addressed the question of the relationship between an inadmissible tax return and the amount of the penalty for late tax return submission. In its judgment ref.…
EU-US agreement: EU legislative proposal to reduce tariffs
On 28 August 2025, the European Commission published two legislative proposals that follow up on the Joint Statement of the European Union (EU) and the United States (US) on the Framework Agreement of 21 Aug…
An amendment to the Income Tax Act changes the rules for deducting interest on housing cooperative loans
The amendment to the Income Tax Act has brought about an alignment of tax conditions for apartment owners (individuals) in cooperative ownership with those for owners of private apartments. It will now be pos…