Gradual abolition of withholding tax
In connection with the introduction of the Uniform Monthly Employer Report, changes are also being made to taxation, specifically the withholding tax on income from dependent activities is being gradually aboli…
The development of the concept of “income” in the case law
Act No. 586/1992 Coll., on Income Taxes (ITA) does not contain a clear general definition of the term “income” and is limited to the description of individual specific forms of income. This article analyzes the…
When is a partner’s income from activities for the company taxed as income from dependent activities?
The distinction between a partner’s work for the company based on their participation in it and the provision of services as an independent entrepreneur has a significant impact on the company's tax obligations…
Corporate income tax in the current case law of the Supreme Administrative Court
We bring you an overview of interesting case law in the field of corporate income tax, which has recently been dealt with by the Supreme Administrative Court (hereinafter referred to as the "SAC").
Other upcoming changes to legislation related to the taxation of income from ESOPs
At the end of June, the Chamber of Deputies approved further changes to the taxation of income from employee share or option plans (simply referred to as ESOPs or employee shares) as part of the amendments a…
Information of the GFD on the “new” method of depreciation of photovoltaic power plants
On 13 June 2025, the General Financial Directorate issued methodological information containing recommendations on how to proceed with the depreciation of a photovoltaic power plant. Changes in this area were…
Current case law in the area of corporate income tax
We present you an overview of interesting case laws in the area of corporate income tax recently addressed by the Supreme Administrative Court (SAC) and also one important finding from the Constitutional Cour…
Current perspective on the new cryptoasset legislation
With the recent enactment of Act No. 31/2025 Coll., concerning the digitalization of the financial market, and numerous ongoing changes directly in the world of cryptocurrencies, more appropriately referred t…
Pillar II: What awaits the taxpayers of the Czech top-up tax with the delay of the amendment of the act?
The discussion on the amendment to the Top-Up Taxes Act (Pillar II), which was supposed to undergo its second reading at the April session of the Chamber of Deputies, has been postponed. This increases the ri…