Avoiding tax disputes is the fundamental principle of tax certainty. The growing number of Advance Pricing Agreements (APAs) is successfully contributing to the increasing tax certainty and predictability of ta…
In December 2021, the European Union adopted an amendment to Directive 2013/34/EU concerning the rules for the disclosure of income tax information (so-called public country-by-country reporting or public CbCR)…
In May 2022, Act No. 128/2022 Coll., on measures in the field of taxation in connection with the armed conflict on the territory of Ukraine caused by the invasion of the troops of the Russian Federation, came i…
On 1 March 2023, the provisions of the Czech Republic’s new Framework Agreements with Austria and Germany came into force. These brought a significant extension in terms of flexibility in the field of telework.…
Following the letter of the law may not always be sufficient to defend the tax regime applied. Increasingly, the tax authorities are applying the principle of the prohibition of abuse of law, the primary premis…
The acts on the extraordinary waiver and extinction of certain tax debts and on the extraordinary waiver of penalties on social security and state employment policy contributions and enforcement costs, which fo…
On 1 February, Act No. 216/2022 Coll. came into force, which introduces a 5% reduction in the employer’s social security rate for a selected group of employees who, for various reasons, cannot work full-time. F…
In connection with the windfall tax and the levy on excess income, the tax administration is introducing three new forms: the declaration of the advance payment for the levy and the settlement of the levy on ex…
On 31 October 2022, the Supreme Administrative Court issued its judgment No. 2 Afs 94/2021-48, which addressed the issue of a disguised legal act in connection with the payment of a profit share and the concept…