New tools for the recovery of arrears
Starting this year, the tax authorities are not limited by local jurisdiction when recovering tax arrears. At the same time, from 1 July 2025, the customs administration can use a new power in the event of an u…
Changes to Top-up Tax rules – “Side-by-Side Package”
On 5 January 2026, the OECD/G20 Inclusive Framework BEPS approved and published a political-technical agreement on a package of changes that is conceived as an amendment to the existing Pillar II rules (i.e. ad…
CNB introduces instant incoming payments for state institutions
As of 18 November 2025, the CNB launched a system of instant incoming payments for state institutions, which represents a positive change in the area of financial transactions between citizens, companies and ot…
Legal News [December 2025]: The Supreme Court dealt with the erroneous application of the general legislation in the event of cons…
The December selection of four Supreme Court decisions offers a varied cross-section of current case law. The validity of the delivery of the notice of termination if the employee refuses to accept the document…
What changes will 2026 bring to individuals and employers
A number of changes will come into effect at the beginning of 2026. We have prepared a summary of the major news related to personal income tax and the employment of foreigners. In the article, you will also fi…
The European Union has updated the list of dual-use goods
The European Union adopted Regulation (EU) 2025/2003, which issued an updated Annex I to Regulation (EU) 2021/821 on dual-use export controls. The updated Annex I entered into force on 15 November 2025 and brin…
IFRS EU endorsement process [November 2025]
The European Financial Reporting Advisory Group (EFRAG) updated its report showing the status of endorsement of each IFRS, including standards, interpretations, and amendments, most recently on 21 November 2025…
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").
Notify your R&D projects on time
The basic condition for claiming expenditure on research and development projects as a deductible item in the tax return is the timely and correct submission of the "Notice of Intention to Deduct the Deduction …