Publications

Digital factory 2.0

Digital factory 2.0

A fundamental problem of current industrial companies is and will be the growing number and speed of changes of the environment. Through the changes, companies are trying to minimise risks, inefficiency and economic losses. Risk and chaos are…
Changes for the stay of foreigners in the Czech Republic

Changes for the stay of foreigners in the Czech Republic

n connection with the change in the act on residence of foreigners effective from 2 August 2021, every foreigner entering the territory of the Czech Republic and staying there for more than 90 days is obliged to arrange travel health insurance in…
Supreme Administrative Court: Flat-rate expenses of professional sportsmen without a trade licence

Supreme Administrative Court: Flat-rate expenses of professional sportsmen without a trade licence

Following an earlier decision of the Supreme Administrative Court (SAC), we already know that if a taxpayer performs the activity of a professional sportsman as a trade based on a respective trade license, income from this activity is considered…
Are you familiar with the DAC Directives?

Are you familiar with the DAC Directives?

The DAC directives (“Directives on Administrative Co-operation”) oblige all EU member states to share certain information about tax residents in the given member states starting from 1 January 2014 and they aim at improving international cooperation…
Intended implementation of a European directive on excise duties

Intended implementation of a European directive on excise duties

The finance ministry has prepared a draft amendment of the act on excise taxes with proposed effect as of 1 November 2022 and as of 13 February 2023. This amendment represents implementation of a European directive aiming at more efficient fight…
Higher credit for a second child and for further children approved

Higher credit for a second child and for further children approved

On 27 July 2021, Act no. 586/1992 Coll., on Income Taxes, as amended (hereinafter the “Income Tax Act”), was changed, bringing new regulation of tax credit for children in article 35c and article 35d of the Income Tax Act. The first change is the…
New legal regulation of kurzarbeit

New legal regulation of kurzarbeit

On 1 July 2021, an amendment of the Employment Act has taken effect, which introduces a new form of contribution for employers at the time of reduced working hours, the so-called kurzarbeit.   Why is kurzarbeit being implemented? According to the…
Change in health insurance for new-born children of foreigners

Change in health insurance for new-born children of foreigners

From 2 August 2021, an amendment of the Act on Residence of Foreigners will also affect new-born children of foreigners with a long-term residence permit, whose mother has a long-term residence permit in the Czech Republic at the time of birth and…
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