The Czech Republic is approaching the time of summer vacation and the resulting significant movement of foreigners in holiday destinations. What are the rules for foreigners travelling within and outside the Sc…
Following the Government announcement on the Recovery Package, the related amendment to the tax regulations was published. Below we summarise a selection of the most important changes in this area.
The tax authorities will not impose penalties for non-compliance with the electronic method of filing tax returns. The reason is the extension of the range of persons for whom a data box has been established as…
A new draft act on the top-up tax for the purpose of ensuring a minimum level of taxation for large-scale multinational and large-scale domestic groups (i.e. groups with consolidated annual revenues exceeding t…
On 19 April 2023, the Ministry of Industry and Trade announced the long-awaited Call I. Virtual Enterprise under the Operational Programme Technology and Applications for Competitiveness. This is a subsidy supp…
As part of its Recovery Package, the government has introduced new VAT rules that bring changes to amounts of rates and new classification for some items. The effect of the amendment to the VAT Act on real esta…
In April, the Supreme Administrative Court ended a tax dispute, which had been going on since 2020, when the customs a assessed additional excise tax to the Jarošov brewery in the amount totalling almost CZK 1 …
What is the latest news in international taxation? CJEU rules that the German taxation of real estate funds is not compatible with EU law. Switzerland is holding a referendum on global minimum tax. From next Ja…
Soon, it will be possible to support projects for building corporate R&D facilities within the Potential programme of the Operational Programme Technology and Applications for Competitiveness. The Potential pro…