With the beginning of the new year approaching, we are bringing you an update on the current new double taxation treaties. The main topics at present are the new double taxation treaties with Bangladesh and Sen…
Given the Green Deal strategy aiming at a CO2 neutral Europe, the European Union as well as the Czech Republic try to support investments related to protection of the environment and climate, low-emission energ…
Based on the amendment to the Real Property Tax Act, in case of discrepancy between the data in the land registry and the actual state of affairs, the type of land recorded in the land registry prevails. Taxpay…
The European Union and the United Kingdom have finally agreed on the terms of the trade agreement and succeeded in arranging rules for mutual relations in various areas. However, when it comes to corporate inco…
On 1 January 2021, pursuant to Act No. 609/2020 Coll., the tax package that has brought significant changes to tax laws (e.g. with regard to the Income Taxes Act) became effective. Let’s summarise how these cha…
The trade agreement between the EU and the UK was entered into on Christmas Eve and has been provisionally applied since 1 January 2021; however, it is expected that it will be approved by the European Parliame…
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 …
Even though President Miloš Zeman refused to sign the amendment to the Income Taxes Act for 2021 (Parliamentary Document No. 910), the amendment was published in the Collection of Laws under 609/2020 Coll. and …
The definition of intangible assets will probably change within the framework of the tax package. The VAT rate for municipal waste treatment for further use could be reduced to 15%. The Court of Justice of the …