News

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• 12 February Foreign insurance and super-gross wage calculation

  An inconspicuous amendment to the Income Taxes Act came into effect as of this January, bringing about some complications and practical problems with employee wage processing in situations

• 13 July Relief after Submitting an Income Tax Return?

  The first control operation after submitting your income tax return automatically takes place at the Tax Office. The ADIS system examines whether or not you are a suitable candidate for an

• 10 April Czech koruna´s appreciation in view of accounts and taxes

  The Czech National Bank stopped on 6.4.2017 the exchange rate interventions. It is expected the koruna’s appreciation from a long-term point of view, according to some opinions also less than

• 09 December Related parties - production in salaries must be profitable

  Prices between related parties are increasingly the subject of proceedings before tax authorities and administrative courts. Currently the judgment of the Supreme Administrative Court is

• 30 November VAT Rate Reduction for Catering Services

  Together with the duty to register sales from accommodation and catering services, the VAT rate for catering services will be reduced from the current 21% to 15%, starting from the same date

• 27 September The change of the territorial jurisdiction for VAT of the taxable persons that do not have any registered office or permanent establishment in the Czech Republic

  As from 1. 9. 2016 the territorial jurisdiction of the tax authority for VAT of the taxable persons that do not have their registered office or permanent establishment in the Czech Republic is