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Zpráva o transparentnosti 2024

Forvis Mazars Audit s.r.o. zveřejňuje svoji Zprávu o transparentnosti za účetní období 1. 9. 2023 až 31. 8. 2024 včetně. Informace o Skupině Forvis Mazars jsou tak kompletně transparentní a dostupné na úrovni Skupiny i jednotlivých zemí. Díky našemu otevřenému přístupu získávají všechny zainteresované strany lepší průběžný přehled o působení Skupiny Forvis Mazars. Zpráva o transparentnosti je ke stažení níže.

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Employee Share Plans Taxation – Optional Tax Regime on the Horizon

This year has brought significant changes in the taxation of employee share and option plans (hereinafter "ESOP"). The new rules effective from January 2024 (more in our article HERE) have caused numerous complications in practice. However, better times are ahead - on 24 October 2024, a parliamentary amendment was introduced as part of the amendment to the Act on the Provision of Childcare Services in Children's Groups, which aims to significantly simplify the situation.

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Increased Tax Deduction Limit For Donations Extended Until 2026

The increased limit for tax deductions on donations, originally introduced as a temporary arrangement, will remain in effect until 2026. The proposal currently in the Chamber of Deputies maintains the maximum limit for deduction of donations at 30% of the tax base.

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Legislative Changes in Agreements and Employee Benefits from 2025

An amendment proposal was published at the end of October, introducing the third version of changes in taxation and insurance premium contributions for income from Agreements on Work Performance (hereinafter "AWP") effective from 1 January 1 2025. These changes respond to data collected from the mandatory AWP records at the Czech Social Security Administration (hereinafter "CSSA") since July 2024, which showed that the originally approved amendment to Act No. 163/2024 Coll. and its concept of so-called reported agreements would not bring the expected results. Moreover, it would have meant a significant administrative burden for both employers and social security administration.

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Income Tax Report – A New Obligation for Accounting Entities and Its Impact

As part of the amendment to the Accounting Act, effective from 1 January 2024, a new obligation has been implemented into Czech legislation for selected entities to prepare and make accessible a report containing information on income tax amounts and related economic information about individual companies within a group, referred to as the Income Tax Report (hereinafter the “Report”). This obligation applies to large accounting units and consolidating entities that meet certain turnover thresholds, provided a cross-border element is also present. The amendment transposes the Directive (EU) 2021/2101 of the European Parliament and Council on public country-by-country reporting (PCbCR), aiming to enhance transparency of tax information for multinational corporations.

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Amendment to the European VAT Directive - ViDA alias VAT in the Digital Age

In early November 2024, the Economic and Financial Affairs Council (ECOFIN) approved a proposal for an amendment to the European VAT Directive, which should bring a significant extension of electronic invoicing and introduce so-called digital reporting, i.e. the real-time transmission of issued VAT invoices electronically to the Tax Authority. Significant changes are also expected in short-term accommodation and passenger transport platforms. The package of changes, known as ViDA (VAT in the Digital Age), should be gradually implemented by EU Member States, with the first changes to be reflected in Member States' national legislations as of 2028. The proposed changes, consisting of three pillars, should affect almost all VAT payers established in the EU.

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Amendment to the VAT Act 2025 – Part II.

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Forvis Mazars Tax View 12/2024

As the end of the year approaches, we bring you this year’s final issue of our tax newsletter. Traditionally, this is a period full of legislative changes, and this year is no exception.

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German Desk

With our deep understanding of the German business environment and culture, we support you in setting up your business in the Czech Republic.

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Madison – Smart, fast and easy

Imagine being able to do all the difficult tasks quickly and easily, like the Declaration of the taxpayer and the Request for annual tax return.

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iDnes.cz: Když dostanete v práci výpověď, od státu lze získat i pár tisíc korun; 27. 11. 2024

Pokud jste letos dostali od svého zaměstnavatele výpověď a po část roku 2024 jste byli nezaměstnaní, je dobré vědět, že od státu máte nárok na roční daňový přeplatek. O jak vysokou částku může jít? A proč se vyplatí evidovat na úřadu práce i v případě, že vám zaměstnavatel spolu s výpovědí dal odstupné? Vyplatí se také vědět, kdy si musí nezaměstnaní platit pojistné.

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zpravy.kurzy.cz: Finanční dopady zvýšení minimální mzdy; 22. 11. 2024

Minimální měsíční mzda se pro rok 2025 zvyšuje z 18 900 Kč na 20 800 Kč. Zvýšení minimální mzdy je příznivou zprávou pro zaměstnance pracující za minimální mzdu a nepříznivou zprávou pro zaměstnavatele nabízející práci za minimální mzdu. Jak se změní čistá mzda zaměstnance? O kolik stoupnou mzdové náklady zaměstnavatele?

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[ta] Udržitelnost: Živý stream: Návrat vratných obalů a multifunkční auta; 19. 11. 2024

Jakou uhlíkovou stopu má kancelářská židle a proč je řešení interiérů kanceláří z pohledu udržitelnosti důležitější než energetická náročnost budovy? Které obaly do budoucna zmizí, protože z nich pochází nežádoucí odpad? Jak náročný proces se skrývá pod pojmem dvojí materialita a k čemu všemu budou sloužit automobily? Nejen to byla témata další série rozhovorů projektu [ta] Udržitelnost, kam přijali pozvání zástupci společností YUAR, Forvis Mazars, DS Smith a Kia.

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Forvis Mazars Report: Economy and Financial Markets 11/2024

We would like to take this opportunity to send you the issue of “Forvis Mazars Report: Economy and Financial Markets”, in which we follow the developments on the international and local markets for you on a quarterly basis. You will learn the latest information about current stock developments, exchange rates, the development of the labour market and wages, and you will also get, for example, an overview of trends in the development of key commodity prices.

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Reconstruction of Ukraine newsletter - October 2024

October was marked by a challenging situation on the front lines and alarming news regarding the deployment of North Korean soldiers to the war against Ukraine. However, Ukraine continues its relentless pursuit of victory, and the development of the Victory Plan by the President of Ukraine is a testament to this effort.

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e15.cz: Další úprava pravidel pro práci na dohodu se zaměřuje na zdanění a odvody; 15. 11. 2024

V listopadu byl zveřejněn pozměňovací návrh, který přináší již třetí verzi úprav v oblasti zdanění a odvodů pojistného u příjmů z dohod o provedení práce (DPP) od 1. ledna 2025.

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November 2024

Forvis Mazars in the media - In November 2024, our experts from the audit, tax consulting, accounting consulting, and expert institutes were quoted in the following media articles and comments.

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iDNES.cz: Kolik zaplatí bohatí v roce 2025 státu na dani z příjmu a odvodech; 12. 11. 2024

Daňoví poplatníci s vysokými příjmy zaplatí za rok 2025 méně na dani z příjmu, někteří z nich však zaplatí více na sociálním pojištění. Podívejte se na modelových propočtech, jaká budou platit daňová pravidla pro vysoké příjmy v příštím roce.

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We won the EcoVadis silver medal

We are pleased to announce that we have been awarded the EcoVadis Silver Medal, which places us among the top 15% of companies in the sustainability ranking.

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Sustainability Report 2023

At Forvis Mazars, we care deeply about doing what’s right – for our people, our clients and to help build a fairer and more prosperous world. In that spirit, I am pleased to present our first sustainability report, detailing our environmental, social and governance (ESG) goals over the past financial year, and outlining our priorities for the year ahead. As an audit, tax and advisory firm, we are committed to disclosing transparent, comprehensive and consistent non-financial metrics to exhibit a faithful representation of our sustainability performance.

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CEE and Central Asia Tax & Payroll Newsletter October 2024

Get a better overview of the most important changes in tax, labour, and payroll legislation in CEE and Central Asia.

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Madison – Smart, fast and easy

Imagine being able to do all the difficult tasks quickly and easily, like the Declaration of the taxpayer and the Request for annual tax return.

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Other upcoming changes to the Labour Code

On 27.8.2024, a bill to amend the Labour Code was submitted to the deputies as Parliamentary Print 775/0. One of the objectives of the proposed amendment to the Labour Code is to increase the flexibility of the Labour Code in the interests of both employees and employers, to respond to the development and needs of the modern labour market and to strengthen the conditions for families with children.

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Deductions from wages

On 3 September 2024, Act No. 252/2024 Coll., amending Act No. 182/2006 Coll., on bankruptcy and methods of its resolution (Insolvency Act), as amended, Act No. 99/1963 Coll., Civil Procedure Code, as amended, Act No. 119/2001 Coll., came into force, No 120/2001 Coll., on bailiffs and enforcement activities (the Enforcement Code) and on amendments to other acts, as amended, and Act No 312/2006 Coll., on insolvency administrators, as amended. A substantial part of this Act shall enter into force on 1 October 2024. There is a change in the area of deductions from wages, both in insolvency and in enforcement.

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Amendment to the Labour Code

In connection with the adoption of Act No. 230/2024 Coll., several amendments were made to Act No. 262/2006 Coll., the Labour Code, as amended. The effective date of the law is August 1, 2024, but some changes do not take effect until January 1, 2025.