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").
Abolition of the limit of CZK 40 million for exempt income from the sale of securities and shares for individuals
On 10 September 2025, the Chamber of Deputies discussed amendments to Parliamentary Document No. 926 (laws related to the government's bill on the Uniform Monthly Employer's Report), which were proposed by th…
An amendment to the Income Tax Act changes the rules for deducting interest on housing cooperative loans
The amendment to the Income Tax Act has brought about an alignment of tax conditions for apartment owners (individuals) in cooperative ownership with those for owners of private apartments. It will now be pos…
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…
Taxation of foreign (American) investments
Within the Czech Republic, we are used to the fact that income from inheritance is exempt from tax. Since 2014, inheritance tax has been abolished in the Czech Republic and income from inheritance is also exe…
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…