VAT news [January 2026]
What changes has the amendment to the VAT Act, which is effective from 1 January 2026, brought? How does the General Financial Directorate view the application of VAT in the area of real estate? And what intere…
When is a partner’s income from activities for the company taxed as income from dependent activities?
The distinction between a partner’s work for the company based on their participation in it and the provision of services as an independent entrepreneur has a significant impact on the company's tax obligations…
Is a high value on a certain line of a tax return suspicious?
In our practice, we have noted that the Financial Administration examines the legitimacy of the deduction of gratuitous performance reported on line 260 of the corporate income tax return. Doubts about the accu…
In brief from international taxation [December 2025]
A new tax will be added to the double taxation treaty between the Czech Republic and Japan with effect from April. The OECD Council approved an update of the Model Double Taxation Convention. A total of 26 juri…
New cyber security framework: What does the Czech Cybersecurity Act bring?
The past year has brought a number of changes in the field of cybersecurity regulation, both at the EU and national level. In January, the European Regulation on Digital Operational Resilience of the Financial …
Health insurance for unemployed holders of non-dual employee cards
From 1 January 2026, a fundamental change came into force, which will affect some holders of non-dual employee cards. They will now be included in the public health insurance system even in the event of their t…
DAC 7: The deadline for submitting the next report of digital platforms is approaching
The DAC 7 report is becoming an integral part of the tax obligations of digital platform operators – this year it will be submitted by taxpayers for the third time. From 2024, the notification obligation applie…
New tools for the recovery of arrears
Starting this year, the tax authorities are not limited by local jurisdiction when recovering tax arrears. At the same time, from 1 July 2025, the customs administration can use a new power in the event of an u…
Changes to Top-up Tax rules – “Side-by-Side Package”
On 5 January 2026, the OECD/G20 Inclusive Framework BEPS approved and published a political-technical agreement on a package of changes that is conceived as an amendment to the existing Pillar II rules (i.e. ad…