Lately, tight cooperation between companies and individuals has come under the scrutiny by the State Labour Inspection Office more and more often. In practice, the main risk lies in the assessment of the relati…
On April 30, 2024, the Chamber of Deputies referred Parliamentary Document No. 570 to the Senate. The Document contains, among other things, expected amendments to the laws governing the payment of insurance pr…
To improve legal clarity, the General Financial Directorate has finally released methodological information regarding the taxation of benefits and other perks offered by employers to employees starting on 1 Jan…
The recent judgment of the Supreme Administrative Court reconfirms that incentive bonuses paid to employees of another entity for active sale promotion of your products constitute a taxable income from employme…
Since its inception, cryptocurrency has steadily amassed users and popularity. From big-name celebrities to millennial part-timers, cryptocurrency has undoubtedly captured the world’s attention, interest, and w…
With the deadline for filing personal income tax returns approaching as early as 1 April 2022 for paper filing and 2 May 2022 for electronic filing, many taxpayers may be wondering how to handle the taxation of…
The Municipal Court in Prague issued decision ref. no. 6 Af 20/2020-28 determining that income from a short-term rental made through platforms like Airbnb does not constitute a rental of immovable property, but…
With effect from 1 January 2020 and after more than 30 years, employers are thanks to the Amendment to the Income Taxes Act allowed to provide their employees with a meal contribution in financial form without …
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 …
The government has prepared another measure, which consists of an exemption for small and medium-sized businesses to pay part of insurance premium. The exemption means a decrease in the assessment base of the e…