{"id":7435,"date":"2022-11-21T14:00:50","date_gmt":"2022-11-21T13:00:50","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=7435"},"modified":"2023-03-06T14:16:11","modified_gmt":"2023-03-06T13:16:11","slug":"amendment-changes-in-the-taxation-of-individuals-and-new-rules-for-vat","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/amendment-changes-in-the-taxation-of-individuals-and-new-rules-for-vat\/","title":{"rendered":"Amendment: Changes in the taxation of individuals and new rules for VAT"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>From 1 January 2023, a new amendment of the Income Tax Act and VAT Act and other related acts should come to force. A draft amendment to the Income Tax Act has been approved by the Chamber of Deputies and has recently been referred to the Senate for approval. In this article, we will focus on the changes this amendment may bring with respect to lump sum tax and gratuitous acquisition of a co-ownership interest in fixed assets from a municipality or from a taxpayer of which the municipality is a member or founder. Further, we will describe what proposals are included in the VAT Act amendment.<\/p>\n","protected":false},"author":117,"featured_media":7437,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[693,385,351,20,8],"class_list":["post-7435","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-taxes-in-real-estate-industry","tag-income-tax","tag-amendment-to-the-vat-act","tag-vat","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7435","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\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=7435"}],"version-history":[{"count":9,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7435\/revisions"}],"predecessor-version":[{"id":7928,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7435\/revisions\/7928"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/7437"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=7435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=7435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=7435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}