On behalf of BDO, I would like to welcome you to 2022 and wish you a healthy and prosperous business year ahead. In this edition of the newsletter, we bring you tax and legal insights, as well as other interesting news.
In the first article, Lukáš Toman, a tax advisor and lawyer, shares with you his experience with taxes in 2021 and news for 2022. I highly recommend you familiarise yourself with the content of the article.
In the next article, Monika Lodrová and Adam Hussein discuss employee stock ownership programmes. Although in the Czech Republic these programmes may not be as advantageous from the point of view of taxes and levies as they are in the USA, for example, it is certainly worth learning about this option, which can motivate employees and company management alike.
In his article, Vít Křivánek discusses the topic of the declared supplier. He will introduce you to the conditions for claiming the VAT deduction.
Finally, together with Kamil Vaniš, we will look at the issue of the strategic, operational and financial management of companies in today's turbulent economic environment.
Now let me conclude with a practical piece of advice. From 1 January 2022, the "fiction of delivery" will also apply to data messages delivered between private entities, i.e. between citizens or companies. Until now, the fiction of delivery has applied exclusively to data messages sent between a private party and a public authority. Currently, if you do not open a data box for more than 10 days, any data message will be deemed to have been delivered, regardless of whether you have seen the content of the message. For this reason, I recommend that you set up the appropriate processes so that you have control of your mailbox and avoid inconveniences.
Like last year, you can look forward to a wide range of seminars. You will find an overview of these at the end of this issue.
Once again, we wish you a successful 2022. We at BDO will be fully available to support you and your business and help you achieve your goals.