Publications

Non-current assets – anti-crisis measures

Non-current assets – anti-crisis measures

As we have already informed you, as of 1 January 2021, anti-crisis measures relating to non-current assets took effect with the amendment of act no. 609/2020 Coll. In addition to a summary of the individual measures in the area of non-current assets…
Waiver of VAT on respirators, tests and vaccines

Waiver of VAT on respirators, tests and vaccines

On 16 December 2020, the government approved a temporary waiver of value added tax, which will last until 31 December 2022, for the following: in vitro diagnostic medical devices for testing for the COVID-19 disease and vaccines against the COVID…
From SAC case-law: Reimbursements related to recruitment exempted from tax

From SAC case-law: Reimbursements related to recruitment exempted from tax

On 26 January 2021, the Supreme Administrative Court (hereinafter the “SAC”) issued judgment no. 2 Afs 413/2018-34, which deals with the issue of taxation of travel cost reimbursements related to recruitment. A company enterprising in engineering…
Leave from work for testing and vaccination

Leave from work for testing and vaccination

The Ministry of Labour and Social Affairs has published a recommended procedure for employers when providing leave for work to the employee for testing, vaccination, or accompanying a family member to vaccination, in relation to the occurrence of…
Waiver of tax accessories for the road tax and the real estate tax

Waiver of tax accessories for the road tax and the real estate tax

On 7 January 2021, the Finance Ministry of the Czech Republic issued a new decision on waiver of tax accessories in connection with the spreading of the SARS-CoV-2 virus (hereinafter the “Decision”). The finance minister decided that the fine for…
Possible complications with the cancellation of super-gross wage

Possible complications with the cancellation of super-gross wage

In our article entitled Tax package and income taxes, we informed you that there has been a change in act no. 586/1992 Coll., on income taxes (hereinafter the ITA) as of 1 January 2021. Among other things, the amendment has also brought other…
Tax implications of Brexit from 1 January 2021

Tax implications of Brexit from 1 January 2021

In this article, we would like to inform you that the so-called transition period introduced on the basis of the Withdrawal Agreement between the United Kingdom and the European Union lasting from 1 February 2020, during which EU law continued to be…
Tax package and income taxes

Tax package and income taxes

In December 2020, we informed you about the intended amendment of the Income Tax Act, which brings a number of significant changes. In the course of the turbulent legislative process at the end of the year 2020, this amendment was approved and the…
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