After lengthy discussions, the interdepartmental comment procedure for the long-awaited amendment to the Investment Incentives Act has been completed. At the same time, a new government regulation has been prep…
Taxpayers who were promised an investment incentive can claim tax relief in their tax return, which might, in some cases, reach up to 100% of their tax liability. However, what should be done when a company fin…
Last December, the Regional Court in Brno delivered a very interesting judgment which, contrary to the standard practice, admitted that the recipient of an investment incentive in the form of tax relief is not …
The former government approved two important changes in the area of investment incentives during November 2021. The first one is a new map of regional aid, which adjusts the percentage of aid granted in each re…
In this article, we would like to present a few terms from the world of investment incentives that are useful to know if you are already using an incentive or just thinking about it.
In response to the ongoing Covid-19 pandemic, the legislative boom did not forget about investment incentives and the sphere of popular state aid saw positive changes. What are the news for which applicants nee…
In response to the current pandemic situation, the government brings another support measure (Document of the Chamber of Deputies no. 1059) that would allow investment incentive recipients to extend the deadlin…
The Income Taxes Act (ITA), as amended until 30 April 2015 (“the old wording of the ITA”), specified that if the corporate income tax payer increased the tax base by conducting related party transactions in a w…
The amendment to Government Decree No. 221/2019 Coll., on the Implementation of Certain Provisions of the Act on Investment Incentives is being subject to an interdepartmental comment procedure. The reason for …
We have been recently encountering an increasing number of situations where as part of the sale of products and services companies provide their business partners not just with various discounts and turnover bo…