By Lukáš Regec, Monika Lodrová and Adam Hussein | 20 January 2022

Employee stock programmes

In today's times of skilled labour shortages, employers are looking for ways to make their positions more attractive or retain key employees. To this end, there are a number of employee incentive and benefit programmes. One... Read More

By Kamil Vaniš | 20 January 2022

Managing a company in a turbulent economic environment

The business environment is currently characterised by turbulent economic changes that will affect the future direction of many companies. Manufacturing companies and others are under pressure to increase their own costs and under the... Read More

By Vít Křivánek | 20 January 2022

Conditions for claiming VAT deduction: does the business have to prove the so-called declared supplier?

Every VAT payer is well aware of the basic conditions that must be met to qualify for a VAT deduction. He or she must receive the supply from another VAT payer and subsequently use it for his or her taxable economic activity. In both... Read More

By Lukáš Toman | 20 January 2022

The 2021 tax experience and news for 2022

The end of 2021 was a very atypical year from a tax perspective: no major last-minute amendments to laws effective immediately from 1 January were adopted. The change of government therefore brought much needed stability in tax law for... Read More

By Kateřina Moravcová | 15 December 2021

„Revival“ of the compensation bonus

In November, the Czech government approved a draft law from the Ministry of Finance on the compensation bonus. This is a continuation of the support that already existed in previous waves of the pandemic, which, as before, is aimed at... Read More

By Štěpán Kleček and Filip Lukačovič | 14 December 2021

Definition of the line of business in the deed of incorporation

One of the mandatory elements of the company‘s deed of incorporation (memorandum or articles of association) is the definition of the company‘s line of business or activity. In addition, the company must obtain the... Read More

By Petr Linx | 14 December 2021

Adjustment of VAT deduction on rented property intended for residential use

From 1 January 2021, the tax regime cannot be applied to the rental of selected real estate. This situation will often lead to a mandatory refund of part of the VAT deductions claimed. For the first time, this obligation will arise... Read More

By Jana Heranová | 14 December 2021

Mandatory testing on employees and other anti-covid measures

From 29 November 2021, due to the worsening epidemiological situation, employers will be obliged to test their employees again. The frequency of testing is at least once a week and if the employee is not present at the workplace on the... Read More

By Jakub Klíma and Tomáš Klíma | 14 December 2021

Tax and accounting changes for 2021: What to look out for before preparing your financial statement

The year 2021 did not see many amendments to tax and accounting regulations. However, some changes made in 2020 will be applied for the first time this year. In this article, we‘ll take you through the changes in more detail: Read More

By Petr Vondraš | 11 November 2021

Tax pitfalls of contributions in non-cash assets

When a property is transferred to a non-taxpayer, the transferee does not automatically become a VAT payer, as it would, for example, with the transfer of a business enterprise or the spin-off of a property. On the contrary, the... Read More