In the first article, we introduce you to the conclusions of the Coordination Committee between the General Financial Directorate and the Chamber of Tax Advisers of the Czech Republic dealing with the extension of the deadline for tax assessment when an additional tax return is filed.
The second article highlights the latest Supreme Administrative Court decision in the area of transfer pricing, which concerns the arm's length principle in the context of parent company influence.
In the next contribution, we provide an overview of the current situation regarding the taxation of employee stock and option plans (ESOP). The article summarizes the legislative developments from the end of 2023 to the latest amendment effective from 1 April 2025, which introduces an optional taxation regime and offers practical recommendations for employers.
We have also prepared a brief summary of the main points of the recently announced "flexi amendment" to the Labour Code and related changes in unemployment benefits, based on a detailed analysis of this issue published in the April edition of our Payroll Newsletter.
In the final contribution, we discuss the recent Supreme Administrative Court ruling regarding the Schwarz System (disguised employment), which highlights the strict approach of the regulatory authorities in this area.
We believe that our articles will serve as a useful source of information and help you navigate the current changes in tax legislation.
We wish you pleasant reading and successful spring months.
In this article, we would like to highlight a recent discussion by the Coordination Committee between the Chamber of Tax Advisers of the Czech Republic and the General Financial Directorate (hereinafter referred to as “CC”) regarding the extension of the deadline for tax assessment under Act No. 280/2009 Coll., the Tax Code (hereinafter referred to as “Tax Code”), when an additional tax return is...
As part of corporate income tax returns, many of you have already provided or will soon provide your tax administrator with basic information on intra-group transactions. This, in conjunction with financial statements and reports on related parties, is pivotal information used by tax administrators when selecting taxpayers for transfer pricing audits.
Several significant legislative changes have occurred in recent months regarding the taxation of employee stock and option plans (hereinafter "ESOP"). We would like to provide you with an overview of the current state of this issue and help you navigate it.
On 29 April 2025, the so-called “flexi amendment” to the Labour Code (Act No. 262/2006 Coll., as amended) was published in the Collection of Laws. It represents the most extensive change to labour law in recent years. Most of its provisions will take effect on 1 June 2025.
The Supreme Administrative Court of the Czech Republic (hereinafter “SAC”) has once again taken a firm stance against illegal freelance arrangements that, in reality, meet the criteria of an employment relationship. In its recent ruling (8 Ads 65/2024-53), the Court made it clear: contractual form is not enough—what matters is the actual substance of the working relationship.
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