The Supreme Administrative Court (SAC) has recently dealt with another case of a fine imposed on a company for allowing illegal work to be performed. This time it was a case concerning a company's long-term coo…
The 2023 amendment to the Accounting Act (Act No. 441/2023 Coll.) introduced a new requirement for certain reporting entities to prepare and disclose an income tax report (the so called public CbCR), including …
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…
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…
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…
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").
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…
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…
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…