Currently on ATAD implementation
The proposed amendment to the Income Taxes Act (included in the government package of tax law amendments), whose primary objective is to implement the EU Anti Tax Avoidance Directive – ATAD from 1 January 2019,…
The flat expense charge-off for entrepreneurs will not increase
The Chamber of Deputies rejected an amendment intended to restore the cap on the flat expense charge-off (“paušální výdaje”) to the past year’s level, i.e. in relation to the annual income of CZK 2 million.
Read the September issue of dReport
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles.
The echoes of tax inspections on one-crown bonds
The discussion concerning one-crown bonds is continuing. As repeatedly debated in the media, the Financial Administration continues to carry out tax inspections of the companies which issued so-called one-crown…
Demonstrating the Receipt of Intragroup Services: Are you Prepared?
A large number of Czech businesses that are part of multinational groups already have first-hand experience that the Czech tax administration’s approach has undergone a fundamental change in recent years as reg…
Tax Changes in the Taxation of Investment Funds
In the March issue of dReport, we informed you about the planned change in the taxation of basic investment funds. The Senate proposed narrowing down the definition of the basic investment fund, excluding the f…
Read the summer issue of dReport
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles
Making Insurance Contributions on Behalf of “Outsourced” Employees. It is not necessary to have a legal relationship to make insur…
The Regional Court in Hradec Králové has addressed the issue of making social security and health insurance contributions from performances provided to employees of a different company. As the Income Taxes Act …
Read the June issue of dReport
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles