In further articles, we explore changes to the calculation of the research and development tax deduction, as well as obligations related to the top-up tax. We also highlight the upcoming statutory deadlines for filing information returns and introduce the relevant forms, the draft versions of which were recently published by the Czech tax authorities.
We also cover a recent decision of the Czech Supreme Administrative Court on the taxation of income from prostitution, reminding us that tax law can, in certain situations, be considerably more pragmatic than the public debate surrounding them.
We believe this edition will once again provide you with a useful overview of current developments in tax and related legislation.
On behalf of the entire Forvis Mazars team, we wish you an enjoyable read.
On 4 May 2026, the Czech government approved the draft Act on the Registration of Sales and on amendments to certain related acts, referred to as the EET 2.0 project. In addition to introducing a new legal framework for electronic sales registration, the proposal also contains relatively extensive amendments to the Income Tax Act. These changes affect not only entrepreneurs, but also employee benefits,...
The planned VAT changes in the area of bad debts and unpaid receivables linked to the Electronic Sales Reporting package (EET 2.0) will be relevant for many VAT payers, whether acting as creditors or debtors. The amended rules present an opportunity to improve cash flow on the creditor side, while at the same time increasing potential risks on the debtor side.
As of 2026, significant changes have taken effect in the area of tax incentives for research and development (R&D). As of 2026, significant changes will take effect in the area of tax incentives for research and development (R&D). The amendment to the Income Taxes Act primarily changes the method for calculating the deduction, newly introduces the concept of a deduction groupunit, and at the same...
At first glance, the question of whether income derived from prostitution can be taxed may seem like a marginal tax-law curiosity. In reality, however, recent case law of the Czech Supreme Administrative Court (hereinafter “SAC”) has opened up a much broader issue: where the moral assessment of a particular activity ends and the standard application of tax law begins.
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