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Jiří Šimek
Audit Partner and Valuation Leading Partner - Prague, Czech Republic
Milan Prokopius
Managing Partner of Forvis Mazars in the Czech R. - Prague, Czech Republic
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ESG Newsletter 4/2024 – ESG Legislation: Details on the EU Taxonomy and European Standards
Following on from the previous overview of key EU regulations (found in the January newsletter), we have selected the Taxonomy and Standards, which we will talk more about today. These regulations stand side by side, yet they are intertwined.
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ESG Newsletter 10/2024 – ESG Legislation: Double Materiality Assessment
In previous ESG newsletters, we have introduced you to an overview of legislation regulating ESG and non-financial reporting, specifically the Corporate Sustainability Reporting Directive (CSRD), European Sustianability Reporting Standards (ESRS) and the EU Taxonomy Regulation. Today we will focus on double materiality assessment, which is a crucial part of the implementation of the legislative requirements. We will guide you through the basic principles and concrete steps that the assessment involves, but we will also look at recommendations for the implementation and conducting of double materiality in practice.
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Corporate Sustainability Due Diligence Directive (CSDDD)
In 2024, the EU completed the approval process for the Corporate Due Diligence Directive (CSDDD), which focuses on preventing and mitigating negative human rights and environmental impacts within corporate supply chains. The Directive substantially expands the responsibility of companies for the impacts not only of their direct business activities, but especially for the impacts of the activities of their subsidiaries and business partners. The new rules will affect companies operating in EU markets, with the effectiveness of the regulation differentiated according to the criteria of number of employees and company turnover. The first wave of companies is expected to be subject to the new requirements by 2027. The CSDD represents a key step towards strengthening corporate accountability for problematic aspects of their supply chains.
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EU Taxonomy
The EU Regulation 2020/852 (EU Taxonomy Regulation) came into force in July 2020 and is part of the obligations for entities that are obliged to prepare an ESG report under the CSRD. The scope of the entities concerned is therefore the same as that set for the CSRD. The Regulation clearly defines what conditions an activity must fulfil in order to qualify as sustainable, i.e. compliant.
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Archive & International Brochures
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Year 2025
Forvis Mazars in the media - Our professionals from audit, tax, accounting, payroll and valuation departments were quoted in the following articles and comments.
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Forbes: Daňové změny na obzoru. V roce 2025 si živnostníci výrazně připlatí; 31. 12. 2024
Zvýšení odvodů pro živnostníky i vyšší paušální daň v prvním pásmu patří mezi hlavní daňové změny v nadcházejícím roce. Mění se také pravidla pro uplatňování nároku na odpočet daně z přidané hodnoty nebo pravidla zdanění výnosů z kryptoměn. Od Nového roku se rovněž zvyšují sazby spotřební daně z tabákových výrobků i z alkoholu. Vyplývá to z informací ministerstva financí a z vyjádření daňových odborníků.
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MoneyMAG.cz: Daňové změny 2025: Co přinese nový rok pro vaše finance?; 30. 12. 2024
Pro příští rok se zvyšuje daňové zatížení OSVČ platící minimální zálohy na sociální a zdravotní pojištění i pro OSVČ v prvním paušálním režimu. Více na pojistném zaplatí i zaměstnanci s nadstandardními příjmy, zaměstnanci pracující na zkrácený úvazek s nízkou mzdou nebo osoby bez zdanitelných příjmů. Bude však možné si více přivydělat bez odvodů pojistného na pracovní dohody. Jaké jsou hlavní daňové novinky?
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e15.cz: Zaměstnávání mladistvých: Jaké změny přináší novela zákoníku práce?; 19. 12. 2024
Plánovaná novela zákoníku práce by mohla přinést zásadní změny v oblasti zaměstnávání mladistvých. Kromě toho, že zpřísňuje ochranu této skupiny zaměstnanců, poprvé otevírá možnost legálně zaměstnávat nezletilé osoby již od 14 let. Jaké jsou podmínky, omezení a na co si dát pozor?
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Kuching
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e15.cz: Změna zdravotní pojišťovny od ledna 2025: Co si pohlídat?; 10. 12. 2024
V Česku působí sedm zdravotních pojišťoven a každý pojištěnec může svoji zdravotní pojišťovnu změnit jednou za dvanáct měsíců. Na co si dát pozor při změně zdravotní pojišťovny od ledna?
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December 2024
Forvis Mazars in the media - In December 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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Forvis Mazars Group announces new governance model and leadership positions
17 December 2024: Forvis Mazars Group (legacy Mazars), the international audit, tax and advisory services partnership, today announces the appointments of Hervé Hélias and Pascal Jauffret as Chairman and CEO respectively, as part of its evolved governance structure.
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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.