Economic employee in current case-law
The recent judgment of the Supreme Administrative Court reconfirms that incentive bonuses paid to employees of another entity for active sale promotion of your products constitute a taxable income from employme…
IFRS EU endorsement process [March 2023]
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 31 January 2023.…
IASB proposes amendments regarding the classification and measurement of financial instruments
On 21 March 2023, the International Accounting Standards Board (IASB) published an exposure draft 'Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IF…
Family constitution: mere trend or meaningful approach to the regulation of family affairs?
Does your family have a constitution yet? It does not? You may be asking yourself what the purpose and need for such a family constitution could be since now, you can handle family matters without any grand-loo…
Accounting implications of government measures to address high energy prices
Over the past few months, the situation in the energy market has led to interventions by the state aimed at mitigating the impact on businesses (among others). Several measures have come into force to help busi…
OPE support for the removal of old environmental burdens
The Operational Programme Environment is the fundamental subsidy programme in the field of environmental protection. On 15 March 2023, the schedule of planned calls for 2023 was updated, focusing, among other t…
Corporate training for employees: applications are now open
On 20 March 2023, the Ministry of Labour and Social Affairs announced a long-awaited call entitled Corporate Training. From this call of the Operational Programme Employment Plus, you can receive subsidy suppor…
OECD: Manuals on advance pricing arrangements and handling of mutual agreement procedures
Avoiding tax disputes is the fundamental principle of tax certainty. The growing number of Advance Pricing Agreements (APAs) is successfully contributing to the increasing tax certainty and predictability of ta…
Updates to the GBER and the Temporary Crisis and Transition Framework
On 9 March 2023, the European Commission approved an update of the General Block Exemption Regulation (GBER) and the Temporary Crisis and Transition Framework. Both measures aim to facilitate the possibility fo…