The subject matter of the dispute is the rejection of an application for exemption from withholding tax on royalty payments in line with Section 38nb of the Income Taxes Act (“ITA”) retroactively. This provisio…
At the end of last year, the Ministry of Labour and the Ministry of Finance unveiled a new digitalisation project called the “Unified Monthly Employer Reporting”. This project marks the first phase of the Integ…
We bring you selected judgments recently issued not only by the Supreme Administrative Court (hereinafter “SAC”) but also by regional courts or the municipal court (hereinafter “RC”). For RC judgments that have…
Until 31 December 2024, the income of natural persons from the sale of securities and shares in business corporations is fully exempt from the personal income tax if the “time test” is met, i.e. 3 years for sec…
In September, an amendment to a government bill under review by the Chamber of Deputies was introduced into the legislative process without undergoing the standard consultation procedure. This amendment propose…
The Supreme Administrative Court (‘SAC’) issued judgement No. 6 Afs 225/2023-58, which addresses the issue of transfer pricing and confirms the application of the cost plus method (‘Cost+’) in the case of intra…
In the Chamber of Deputies of the Czech Republic, the new Parliamentary Document no. 783, amending Act no. 416/2023 Coll., on Top-Up Taxes for Large Multinational Enterprise Groups and Large-Scale Domestic Gro…
In the past few days, following a statement of the Minister of Finance, the discussion regarding the windfall tax and its future has been stirred up again. The tax, which mainly affects energy companies and the…
We have already informed you in our previous posts that the accompanying act has been submitted to the external comment procedure. The accompanying act is a large text that includes amendments to more than a hu…