Double taxation treaty with Kosovo
After many years of discussions, the treaty between the Czech Republic and the Republic of Kosovo on the avoidance of double taxation and prevention of tax evasion with respect to taxes on income entered into f…
Czech Republic–Russia: limitations on the application of the double taxation treaty
On 29 September 2023, a Notice of the Ministry of Foreign Affairs on the suspension of the application of Articles 5 to 22 and 24 of the Treaty between the Government of the Czech Republic and the Government of…
Russia has suspended most articles of double tax treaties with unfriendly countries, including the Czech Republic
In March this year, the Russian Ministry of Finance and the Russian Foreign Ministry came up with a joint proposal to suspend double tax treaties with all "unfriendly" countries. Subsequently, the ministries tu…
The Regional Court ruled on the issue of the beneficial owner of royalties
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…
In brief from international taxation [May 2023]
What is the latest news in international taxation? CJEU rules that the German taxation of real estate funds is not compatible with EU law. Switzerland is holding a referendum on global minimum tax. From next Ja…
Recent developments in the field of international double taxation treaties
As the year draws to a close, we bring you an update on double taxation treaties. From 1 January 2023, the provisions of the new treaties with San Marino, Qatar, and Senegal will be implemented.
In brief from international taxation [June 2022]
The OECD continues to address the tax challenges arising from the interconnected digital world. Germany issues a decree on the income tax treatment of virtual currencies, while Sweden reconsiders its position o…
In brief from international taxation [May 2022]
OECD consulting with interested parties to inform of its work in the tax area. A long-awaited decree of the German Ministry of Finance confirms the acceptance of the principles established by court. You can fin…
Risks and obligations associated with keeping the payroll records of non-resident employees
Keeping the payroll records of employees who are not tax residents in the Czech Republic may pose complications for the employer‘s payroll department, as specific rules and obligations apply to these employees.…