BDO News archive

Articles and topics in Newsletter 06-2025:

Articles and topics in Newsletter 04-2025:

• Stricter transfer pricing obligations for multinational groups operating in Germany
• Double punishment in taxes
• Tax treatment of income from employee stock and option plans - amendment to the Act and information from the GFD
• Tax changes in the real estate sector
• Risks under control: How can companies increase their stability in uncertain times?

Articles and topics in Newsletter 05-2025:

• One form instead of 25. MEPs support single monthly employer reporting
• Assessment of a tax claim after the limitation period
• Labour Code more flexible from June
• Compensation for stolen goods from a VAT perspective
• Accounting as a strategic business management tool: the end of the era of routine
• Circular audit: The key to savings and sustainable development of your company

Articles and topics in Newsletter 03-2025:

• Tax perspective on real estate transactions
• Amendment to the act on the balancing tax passed the first reading
•  The vida initiative (VAT in the digital age) finally approved
• Current and retrospective financial leasing of real estate from a VAT perspective
• Remuneration for capital tied up in stocks purchased at the parent company's order
• Tax remittance - New GFD Instruction D-67
• Deadlines for filing personal tax returns are approaching
• OMNIBUS

Articles and topics in Newsletter 02-2025:

• Shifting activities can be an abuse of the law
• Good news for donors
• Application of the simplified approach (Pillar 2, amount B) in determining the transfer price for a group distributor
• Exemption of income from crypto-assets of natural persons was approved
• The deadline for reporting exempt personal income for 2024 is approaching
• Increase in small-scale public procurement limits - end of cuts to the two-million-dollar mark?

Articles and topics in Newsletter 01-2025:

• A Bill to introduce a single monthly employer reporting and amendments to related Acts
• Summary of the most important legislative changes: what's changing for businesses, employees and taxpayers in 2025?
• The Financial Administration has started to issue information on the extensive amendment to VAT Act
• Digital Operational Resilience Act (DORA) comes into force

rticles and topics in Newsletter 12-2024:

• Liability of statutory bodies for VAT arrears
• From manual processes to automation: how technology is changing the game
• Are we about to see a change in the way photovoltaic power plants are depreciated?
• Welcome adjustment to the limit for health benefits

Articles and topics in Newsletteru 11-2024:

• Compensatory tax - changes to the rules for the decision on the use of permanent safe harbours
• Mandatory VAT refunds on outstanding liabilities from 2025
• The Czech Republic will soon see a major VAT amendment

Articles and topics in Newsletteru 10-2024:

• Proposal to exempt income of natural persons from the transfer of crypto-assets for consideration
• New labour code in 2024 and 2025
•  Approval of national accounting council interpretation I-50: deferred tax and exchange differences excluded from taxation
•  New minimum levies for self-employed persons for 2025
• How to manage suppliers in NIS2 and DORA
• QR code, technological invisible threat

Articles and topics in Newsletter 09-2024:

• Firms should not wait to see what the cybersecurity act tells them to do
• Importers will have to prepare for a carbon tariff and report accurate emissions figures as early as august
• Enough with the regulations! Companies have reached the edge of what can be tolerated
• New rules for users of accommodation platforms
• Abuse of law and the creation of a holding company. Are better times dawning?
• What will the amendment to the VAT act bring?

Articles and Topics in Newsletter 06-2024:

• Essential expenses and the possibility of using them in tax procedures
• Obligation to keep records of all DPP from 1 July 2024
• GFD information on the suspension of the articles of the two-time taxation agreement with Russia
• Notice of suspension of the articles of the two-way denial agreement with Belarus
• Real estate and VAT - planned changes from 2025
• Amendment to the act on conversions of commercial companies and cooperatives approved
   

Articles and Topics in Newsletter 05-2024:

•  Interest on bonds from a different perspective
• Background to VAT and transfer pricing
• Corporate income tax in recent judgments of the supreme administrative court
• How does sustainability permeate the strategy and values of companies?

Articles and Topics in Newsletter 04-2024:

• Withholding tax on fees for the right to use a trademark
• The value added tax base and the question of principal and incidental supplies
• What are the most common mistakes to avoid in tax returns?
•  Performance of the executive director's work and termination of his original term of service

Articles and Topics in Newsletter 03-2024:

• Tax return for 2023
• OECD/G20 project on base erosion and profit shifting
• Proposed changes to personal income tax
• A major amendment to the vat act is being prepared for 2025

Articles and Topics in Newsletter 02-2024:

• Overview of legislative changes in 2024
• Low(er) emission vehicles for private use
• Tax obligations until the end of January 2024
• New developments in investment incentives, including recent case law
• Financial administration information on employee benefits
• Notification obligations of platform operators
• Intrastat: increase of limits and other changes from 1 January 2024
• Information from the General Financial Directorate on changes to VAT rates from 1 January 2024
• New top-up TAX

Articles and Topics in Newsletter 01-2024:

• Low(er) emission vehicles for private use
• Tax obligations until the end of January 2024
• New developments in investment incentives, including recent case law
• Financial administration information on employee benefits
• Notification obligations of platform operators
• Intrastat: increase of limits and other changes from 1 January 2024
• Information from the General Financial Directorate on changes to VAT rates from 1 January 2024
• New top-up TAX

Articles and Topics in Newsletter 01-2023

• Main tax and accounting changes 2023
• Important news in VAT last year
• 2023 tax package on direct taxes
• Energy and competitiveness

Articles and Topics in Newsletter 02-2023

• New premium discount applies from February 2023
• Employers obligations in the context of cross-border employment
• Failure to include the label "reverse charge applicable" on an invoice issued by an intermediary in a triangular transaction
• Statute of limitations in private law

Articles and Topics in Newsletter 03-2023

• Ancillary services connected with the rental of real estate, new developments in the area of VAT
• Meals on business trips
• Unreported construction and the transfer of private real estate to the state
• Expected changes in investment incentives

Articles and Topics in Newsletter 04-2023

• Abuse of law and tax assessment
• Can the police hand over CCTV footage to the tax office?
• Cross-border telework in the country of residence: extension of the scope for social security purposes
• ESG IN CONSTRUCTION: What are the challenges facing the construction sector?
• Digital platforms like Airbnb will be under greater scrutiny by the tax authority for the sake of fair tax assessment
• Thousands of companies will be required to invest in their cybersecurity

Articles and Topics in Newsletter 05-2023

• Tax audits of subcontractors in the automotive industry
• Windfall Profits Tax: forms, questions and answers from the Financial Administration
• Tax Grace Summer 2023
• Establishment of a register of excluded persons and related simplification of the company formation process
• Firms must comply with the Whistleblower Protection Act from July

Articles and Topics in Newsletter 06-2023

• Let's read the expert reports
•  Amendment to the Labour Code 2023: the most important changes
• EU to look into hacker attacks and better secure financial sector

Articles and Topics in Newsletter 09-2023

•  Make sure you keep a proper logbook for your company car
• Application of VAT to gratuitous supply_donation of goods
• Government approves bill on top-up tax
• Whistleblowing
• Škoda Auto Sustainability Report
• The Carbon Border Adjustment Mechanism
• BDO opens office in Ostrava, wants to be closer to its clients
• BDO has gained a significant reinforcement, Václav Čepelák from the General Financial Directorate
• Extension of the exemption from social security contributions in the country of residence
• Sale of securities and business shares_Changes in personal income taxation
• Properties without a proven owner will be forfeited to the state at the end of the year

Articles and Topics in Newsletter 10-2023

• Consolidation package approved by the chamber of deputies
• Corporate income tax in recent judgments of the Supreme Administrative Court
• VAT deduction for passenger cars will be limited
• Exemption of transport of goods from VAT in connection with imports
• Definition of the line of business
• Is the traditional Lean Six Sigma approach dead?

Articles and Topics in Newsletter 11-2023

• Non-cash benefits for employees from 1 January 2024
•  Regime for excluding unrealised exchange rate differences from the tax base
• Functional currency in Czech accounting
• Law on top-up taxes approved by the Chamber of Deputies
• European Transfer Pricing Directive
• Experience to date with the amendment to the Labour Code
•  Further case law on the tax NON-deductibility of management services invoiced from a related party

Articles and Topics in Newsletter 12-2023

• Sale of securities and shares in LLCs
• Income tax report
• The evolution of cyberthreats in the EU: what role does AI play?
• Functional currency in accounting regulations from 1 january 2024 - continued
• Unfair labour practices can be easily reported. Companies have until mid-december to sort it out