{"id":9376,"date":"2024-10-24T12:11:53","date_gmt":"2024-10-24T10:11:53","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9376"},"modified":"2024-10-31T11:31:21","modified_gmt":"2024-10-31T10:31:21","slug":"sac-in-kind-wages-may-be-exempt-from-employment-income-tax","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/sac-in-kind-wages-may-be-exempt-from-employment-income-tax\/","title":{"rendered":"SAC: In-kind wages may be exempt from employment income tax"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Supreme Administrative Court (the \u201cSAC\u201d) has recently expressed its opinion on the legal issue of the possibility of exempting in-kind wages from personal income tax in two judgements: No. 6 Afs 354\/2023 and No. 5 Afs 295\/2023. In one of these cases, the client was represented and successfully defended by Deloitte Legal. Read the following article to find out on what grounds the tax administration challenged the exemption claim and why the court ruled in favour of the claimants. <\/p>\n","protected":false},"author":117,"featured_media":9377,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[662,640,385,8],"class_list":["post-9376","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administration","tag-remuneration-of-employees","tag-income-tax","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9376","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=9376"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9376\/revisions"}],"predecessor-version":[{"id":9378,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9376\/revisions\/9378"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9377"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}