By Jana Heranová | 14 March 2022

Functioning of the "old" tax information boxes after 1 March 2022

In the September newsletter, we introduced the MY TAXES portal, which includes the online tax office and the new tax information box (DIS+). This modernised version of the tax box is intended to simplify, speed up and ease electronic... Read More

By Igor Pantůček | 14 March 2022

Judgment of the CJEU C-154/20 of 9 December 2021 Kemwater ProChemie s.r.o.

In December 2021, the Court of Justice of the EU (CJEU) ruled in the case of Kemwater ProChemie s.r.o. In it, the CJEU asked two questions that are of fundamental importance for many tax proceedings. The answers provided by the CJEU are... Read More

By Lenka Froschová | 14 March 2022

Publication of financial statements through the tax administrator

With effect from 1 January 2021, an amendment to Act No. 563/1991 Coll., on Accounting, as amended (the "Accounting Act"), introduced the possibility for accounting entities to publish their financial statements in the... Read More

By Tomáš Klíma | 14 March 2022

Taxation of the digital and global economy

After years of negotiations, the international community has agreed to reform the international tax system. As of 2023, part of the profits of the largest multinational groups should be redistributed to the countries where their goods... Read More

By Michal Větrovec | 14 March 2022

Tax treatment of donations to Ukraine

In response to the current developments regarding the war in Ukraine, we are providing brief information on the tax deductibility of donations. The aim of the article is to illustrate how making a donation to a charity can reduce a... Read More

By Monika Lodrová | 14 February 2022

Errors and mistakes in tax returns: individuals

As the deadline for filing personal income tax returns for 2021 approaches, it is useful to review the areas in which individuals make mistakes when preparing their returns. Below we provide you with an overview of the errors and... Read More

By Petr Vondraš | 09 February 2022

When it is necessary to file an additional VAT return and when it is sufficient to report in the regular tax return

It's annual accounts time. This involves not only the rigorous documentation and examination of balance sheets, but also the effort to resolve open business cases. As a result, various credit notes, bonuses and late approved invoices... Read More

By Filip Lukačovič and Jiří Šmatlák | 09 February 2022

Interruption of the time test when changing the amount of the share capital of a public limited company

Income from the sale of shares is taxable income. However, income from the transfer of shares for consideration is exempt from income tax if the period between the acquisition and transfer of the shares exceeds at least three years. In... Read More

By Lenka Lopatová | 09 February 2022

Tax implications of transferring production from abroad

Our colleagues at BDO in the US have prepared an interesting study, in which they define seven factors that can significantly influence the success of large multinational enterprises, as well as the development of national economies... Read More

By Stanislav Klika | 09 February 2022

Navigate sustainability and get a head start

Green Deal for Europe, Fit for 55, taxonomy, CSRD, carbon footprint, ESG... These are just some of the new concepts that are starting to change the business world. Would you like to know how these new approaches will affect your business... Read More