Tax 

Public tender announcement: DELTA 2 Programme

The Technology Agency of the Czech Republic has announced a new call focused on the support of applied research, experimental development and innovation in the field of supporting international cooperation. The DELTA 2 programme objective is to support international cooperation projects between companies and research organisations in order to increase the number of specific results of applied research that are subsequently expected to be used in practice.

The tender applicants can include businesses and research organisations. However, one of the partners must come from a country where a foreign partner agency is located (particularly Brazil, the Republic of Korea, the Socialist Republic of Vietnam, the People’s Republic of China – Jiangsu and Zhejiang provinces, Taiwan, Canada – Alberta and Québec provinces).

The projects’ necessary precondition is the achievement of a specific result such as a prototype, functional sample, software, patent, industrial design or utility model etc.

Who can apply for the subsidy:

  • The tender applicants can include businesses and research organisations

What is covered by the subsidy:

  • Staff costs and scholarships
  • Subcontracting costs
  • Other direct costs
  • Indirect costs

Amount of the subsidy for one project:

  • The maximum amount of aid for one project is not set

Aid intensity:

  • The maximum aid intensity for one project is 74% of the total eligible costs according to the size of the business and the activities carried out

Tender deadline:

  • From 13 May 2021 to 14 July 2021

The evaluation will take place between 15 July 2021 and 30 November 2021

Technology Agency of the Czech Republic Subsidies and investment incentives dReport newsletter
Tax 

The Intrastat reporting will change as of 1 January 2022

In line with the Government regulation on the implementation of certain provisions of the Customs Act in the area of statistics of 23 August 2021, the Intrastat reporting will change with effect from 1 January 2022. The new Government regulation has been prepared in cooperation with the Czech Statistical Office and will replace the existing legislation, i.e. Regulation no. 244/2016 Coll. The main reason for the replacement of the existing legislation is the extensive change of the directly applicable EU legislation in the area of statistics relating to the trading of goods between the Member States. 

22. 9. 2021
Tax 

OECD update on a two-pillar solution

The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (i.e., BEPS Action plan) has agreed on a two-pillar solution to address challenges arising from the digitalisation and globalisation of the economy. There are couple of changes in the current version plan, e.g., Pillar One shall be designed for all MNEs companies fulfilling specific turnover and profitability criteria (see below), while in the previous version of the plan Pillar One was mainly intended for technological giants. 

21. 9. 2021