What is new in real estate taxation?
As part of the consolidation package, the Real Estate Tax Act has also been amended. Most of the changes will already be relevant for the upcoming year 2024. Although many of the changes will be reflected autom…
As part of the consolidation package, the Real Estate Tax Act has also been amended. Most of the changes will already be relevant for the upcoming year 2024. Although many of the changes will be reflected autom…
A new regulation on the taxation of employee stocks was submitted on 24 October 2023 within draft amendment No. 3452 to the Government Bill amending certain acts in relation to the development of the financial …
On 12 September 2023, the European Commission published a proposal for a transfer pricing directive (the “EU Directive”) as part of the so-called “BEFIT” package. In addition to introducing a common EU-wide inc…
In its recent judgments, the Municipal Court in Prague has supported the interpretation of the tax administration and rejected the application of the 5% corporate income tax rate to sub-funds of companies with …
As we have already informed you, the draft Consolidation Package entered the legislative process on 30 June 2023. The external comment procedure led to some changes to employee benefits, with further adjustment…
The Regional Court in Hradec Králové issued judgment No. 31 Af 21/2022-99 on transfer pricing, where it confirmed the tax administrator’s view that when a valuation difference arises in an intra-group restructu…
We bring you a recent judgment of the Regional Court in Brno (no. 29 Af 62/2018), which considered the issue of the beneficial owner of income arising from the royalties paid abroad. Recently, beneficial owners…
The EU Administrative Commission has approved a new framework agreement on social security coordination, which will come into force on 1 July 2023. The agreement responds to the changing labour market, in parti…
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…