MLI is an international convention modifying a substantial portion of tax treaties and may result in the establishment of a new tax obligations. In the Czech Republic, the ratification process has yet to be com…
Double taxation treaties are the subject of interest for any entity generating profit in multiple countries to ensure that the entity’s proceeds are not taxed in several jurisdictions. The MLI is an internation…
Negotiations on a new double taxation treaty between the Czech Republic and Japan are still ongoing. The Council of the EU added two new countries to the list of non-cooperative jurisdictions. The OECD has upda…
As of 18 November 2025, the CNB launched a system of instant incoming payments for state institutions, which represents a positive change in the area of financial transactions between citizens, companies and ot…
On 1 January 2026, a key amendment to Act No. 326/1999 Coll., on the Residence of Foreign Nationals in the Czech Republic, will enter into force, accompanied by an extensive amendment to Act No. 325/1999 Coll.,…
The European Sustainability Reporting Standards (ESRS) are among the key instruments designed to ensure transparent and comparable sustainability-related information from undertakings within the EU. This arti…
What are the novelties in double taxation treaties? How does the European Union plan to support start-ups? What changes in the area of taxes await Poland and France? You will find answers to these questions a…
Act No. 323/2025 Coll., on the Unified Monthly Employer's Report (“UMER”, in Czech "JHMZ"), was issued in the Collection of Laws on 3 September 2025. A week later, the Chamber of Deputies approved the accompa…
What is the June news in the area of double taxation treaties? What changes is the Spanish government planning regarding real estate taxation? What developments in the area of direct taxation have the past si…