Jana Skálová (TPA) was elected as one of nine members of the Presidium of the Chamber of Tax Advisors for the period 2021-2024. At the 29th regular Annual General Meeting, the Chamber of Tax Advisors also elected the president and vice-president. Petra Pospíšilová successfully defended her post as president and Petr Toman was elected as…
Taxes and accounting
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Polish Deal. Tax changes – draft bill
Read moreOn October 1, 2021, the Sejm adopted a package of amendments to tax laws implementing the tax provisions included in the economic program known as the Polish Deal. The bill will now go to the Senate. According to the government’s plan, the new regulations are to enter into force from the beginning of 2022, which…
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The issue of “persons otherwise associated” in commercial relationships
Read moreOn 18th August 2021, the Supreme Administrative Court of the CR (hereinafter to be referred to as “SAC”) issued ruling Ref. No. 1 Afs 109/2021 – 67, in which it focused on the issue of associated persons and advertising costs. A tax subject ordered an advertisement for sports grounds through an intermediary. The tax administrator,…
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Pardoning of VAT for electricity and gas supplied in November and December 2021
Read moreIn Finanční zpravodaj no. 34/2021 on 20th October, a ruling by the Minister of Finance (“Ruling”) [1] was made public, by which VAT is to be pardoned due to the sharp rise in gas and electricity prices. On the basis of this Ruling, VAT is pardoned on supply of electricity or gas (or when purchasing…
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Transfer prices and COVID-19
Read moreOn the last day of March, the Financial Administration of the CR published a Czech translation of the recommendation for taxpayers and the financial administration on how to proceed when applying regulations in the area of transfer prices when assessing the period affected by the COVID-19 epidemic (hereafter to be referred to as “Instructions”) which…
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Kurzarbeit goes to the Senate
Read moreThe amendment to the Employment Act which adjusts so-called kurzarbeit was passed by the deputies and will now make its way to the hands of the senators. The amendment to the Employment Act implements an “allowance during the part-time work period”. This possibility has to be activated by a government ruling if the economy of…
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Changes in care-giver’s allowance in connection with special epidemic measures
Read moreIf your child could not go to school due to its closure under a government order due to special measures, only another member of the family could take care of this child until now. Thus the condition was that the person who requested a care-giver’s allowance lived together with the child in one household. As…
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Meal allowances – supplementary information from the Financial Administration
Read moreOn its webpages, the Financial Administration made public supplementary information to the amendment to the Income Tax Act, which as of 1st January 2021 enables employers to provide employees with a monetary allowance for meals, the so-called meal voucher flat fee, as an additional form of meal allowance under advantageous tax conditions. This is an…
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Registration of beneficial owners
Read moreAs of 1st June 2021, Act No. 37/2021 Coll., on registration of beneficial owners (RBO Act) takes effect. Simultaneously, the Amendment to Act No. 253/2008 Coll., on certain measures against legalization of proceeds from criminal activity and financing terrorism (AML Act), also takes effect. We would like to draw your attention to new obligations connected…
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Claiming tax losses
Read more1. Waiving the right to claim tax losses in the future We would like to inform you about material negotiated at the coordination committee in March 2021, which concerns claiming tax losses. We refer to contribution No. 574/24.03.21 Waiving the right to claim tax losses in the future. Several areas of questions, which were not…
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