VAT news [May 2026]
The Court of Justice of the European Union issued several noteworthy decisions in the area of VAT. In one case concerning transfer pricing, it addressed the tax treatment of adjustments resulting from subsequen…
Why “free access of foreigners to the labour market” does not automatically mean faster onboarding
The legal regulation of the residence and employment of foreigners in the Czech Republic is not only made up of national legislation. In addition to key laws, in particular Act No. 326/1999 Coll., on the Reside…
Top-up tax forms published
The Czech Financial Administration has published the filing forms relating to the Czech qualified domestic top-up tax and the GloBE top-up tax which were introduced in the Czech Republic as of 2024 under Act No…
Legal News [April 2026]: Is a study agreement a consumer contract?
In the April overview, we bring you four case law from different areas of law. The Supreme Court first departed from its previous practice and assessed a contract for study at a private higher education institu…
Categorisation of reporting entities and the new Accounting Act
We have already informed you that the thresholds for the categorisation of reporting entities have been increased and that the mandatory audit requirement for small reporting entities has been abolished. Many c…
Changes to tax legislation effective from 1 January 2026
From 1 January 2026, a number of changes to tax and related legislation came into force. It is not a single comprehensive reform, but a set of partial amendments introducing adjustments, especially in the area …
IFRS 9: Interesting IFRS Interpretations Committee Agenda Decisions
In the first quarter of 2026, the IFRS Interpretations Committee issued two interesting agenda decisions regarding IFRS 9 Financial Instruments.
Expected return of electronic registration of sales (“EET”) from an income tax perspective
The Ministry of Finance has submitted a draft law on the registration of sales and on the amendment of certain other acts. The proposed legislation envisages the reintroduction of electronic registration of sal…
TRANSPORT 2030: the 4th public tender is coming. What should you not miss?
The Technology Agency of the Czech Republic (TA CR) has published preliminary parameters for the 4th public call under the TRANSPORT 2030 programme. The programme supports applied research and innovation across…