{"id":1696,"date":"2018-09-26T10:20:05","date_gmt":"2018-09-26T08:20:05","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=1696"},"modified":"2018-09-27T11:55:07","modified_gmt":"2018-09-27T09:55:07","slug":"tax-changes-in-the-taxation-of-investment-funds-new-corporate-rate-of-19","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/tax-changes-in-the-taxation-of-investment-funds-new-corporate-rate-of-19\/","title":{"rendered":"Tax changes in the taxation of investment funds: New corporate rate of 19 %"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In the June issue of dReport, we informed you about the amendment included in the planned change in the taxation of basic investment funds. On 19 July 2018, an act was adopted (with effect from 1 January 2019) which includes a narrowing of the definition of a basic investment fund, and removes from the definition those funds whose shares are admitted to trading only on the European regulated market and do not fulfil the other conditions enumerated by law. These funds will now be subject to the standard corporate rate of 19% and not the current rate of 5%.<\/p>\n","protected":false},"author":5,"featured_media":1698,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[30,8],"class_list":["post-1696","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1696","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=1696"}],"version-history":[{"count":5,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1696\/revisions"}],"predecessor-version":[{"id":1785,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1696\/revisions\/1785"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/1698"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=1696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=1696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=1696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}