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29/01/2025page

iDNES.cz: Koupili jste či upravili loni nemovitost? Podejte daňové přiznání; 21. 1. 2025

Do pátku 31. ledna 2025 mají poplatníci povinnost podat přiznání k dani z nemovitých věcí na rok 2025. Týká se to všech nových vlastníků, kteří v roce 2024 koupili dům, byt nebo pozemek. Povinnost se rovněž vztahuje na majitele, kteří provedli úpravy na své nemovitosti, například přístavbu, což ovlivní výši daně.

28/01/2025page

Global Private Equity report 2025

The international market may be volatile, but the outlook in the private equity (PE) sector shows increasing confidence. In this report, we uncover why PE firms remain optimistic for 2025 and what strategies they’re employing to drive investment.

28/01/2025page

Forvis Mazars will take part in IPEM 2025

The Forvis Mazars team will be present at IPEM 2025, which will take place on 28, 29 and 30 January 2025 at the Palais des Festivals in Cannes.

22/01/2025page

Forvis Mazars ranked #4 among CEE M&A Transaction Services advisors in 2024

Forvis Mazars has secured the 4th position in Central & Eastern Europe in relation to the number of successful M&A Transaction Services projects advised based on the “Mergermarket CEE Accountant League Table 2024”.

21/01/2025page

nwb DATENBANK: Besteuerung von Mitarbeiterbenefits in Tschechien; 17. 1. 2025

Steuerfreie und steuerpflichtige Sachbezüge und Zuwendungen

14/01/2025page

January 2025

Forvis Mazars in the media – In January 2025, our experts from the audit, tax consulting, accounting consulting, and expert institutes were quoted in the following media articles and comments.

14/01/2025page

Novinky.cz: Pracující penzisté budou mít už za leden vyšší výplatu, ale musí se přihlásit; 10. 1. 2025

V rámci změn v penzijním systému přišli zákonodárci i s příznivou novinkou pro pracující důchodce. Už za leden nemusí platit sociální pojištění. To znamená, že už od února mohou mít vyšší výplatu až o několik tisíc korun. Musí ale na to upozornit svého zaměstnavatele.

14/01/2025page

e15.cz: Paušální daň ušetří živnostníkům až 80 tisíc. Dohodáři si od ledna mírně polepší; 3. 1. 2025

Počínaje lednem čekají živnostníky a takzvané paušalisty nebo lidi bez zdanitelných příjmů změny k horšímu. Zájemci o režim paušální daně, který jim ušetří až 80 tisíc korun ročně, si ale musejí velmi rychle pospíšit. Lhůta pro podání žádosti vyprší už příští pátek 10. ledna. Kdo termín nestihne, bude si muset rok počkat. Oproti OSVČ si letos mírně polepší dohodáři.

14/01/2025page

Archive 2025

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

10/01/2025page

Wage deductions

As of 1 January 2025, there is a change in the calculation of the non-forfeitable amount (Government Decree No. 465/2024 Coll.). It is now not possible to include a spouse or registered partner among dependants unless they have been granted an old-age pension, a second- or third-degree disability pension or an orphan's pension. For the purposes of enforcement, the only dependent will therefore be the child (unless enforcement has been ordered in favour of that child).

10/01/2025page

Lump sum for the reimbursement of costs for remote work

The amount of the lump sum for the reimbursement of costs for remote work is specified by Decree of the Ministry of Labour and Social Affairs No. 474/2024 Coll. of 19 December 2024.

10/01/2025page

Travel allowances – meals

The basic rules for providing compensation for travel expenses remains unchanged. Employees in an employment relationship continue to be entitled to compensation, as are (under certain conditions) employees performing activities according to agreements to perform work or fixed work agreements, or executives and members of statutory bodies.

10/01/2025page

Taxes

As of 1 January 2024, the child placement discount (known as the "childcare allowance") has been abolished in connection with the adoption of the consolidation package - this discount can no longer be claimed in the annual tax return or in the tax return for 2024.

10/01/2025page

Health insurance

The minimum assessment base for the payment of health insurance in 2025 amounts to CZK 20 800 per month, the minimum amount of the monthly premium amounts to CZK 2 808 (CZK 20 800 x 13.5% = CZK 2 808).

10/01/2025page

Social insurance

10/01/2025page

Sickness insurance

The Ministry of Labour and Social Affairs (MLSA) in Announcement No. 307/2024 Coll. from 24 October 2024 increases the reduction limits for the adjustment of the daily assessment base (DAB) valid from 1 January 2025 for the calculation of the amount of sickness insurance benefits. The new reduction limits are as follows:

10/01/2025page

Increase in pensions, education

Government Decree No.282/2024 Coll. changes the basic rate of old-age, disability, widow's, widower's and orphan's pensions - for 2025 it is CZK 4 660. The basic amount of the pension was thus increased by CZK 260 per month compared to 2024 for all pensions awarded before 1 January 2025, and the percentage rate was increased by 0.6%.

10/01/2025page

Amendment to the Labour Code

In connection with the adoption of Act No. 230/2024 Coll., a change was made to Section 87a of Act No. 262/2006 Coll., the Labor Code, as amended, effective from January 1, 2025.

10/01/2025page

Minimum wage

The government approved a regulation on the coefficient for calculating the minimum wage in 2025 and 2026, which sets one of the key parameters of the minimum wage indexation mechanism. The regulation was issued on the basis of the mandate of the Labour Code, which sets out the minimum wage indexation mechanism and the government's obligations in the process of updating the minimum wage. The Regulation does not set the actual amount of the minimum wage, but determines the coefficients for its subsequent calculation. Similarly, the lowest levels of the guaranteed wage will be announced.

10/01/2025page

Forvis Mazars Payroll Newsletter 1/2025

In this edition of the Payroll Newsletter, we bring you information on the overall changes in payroll from 2025.

10/01/2025page

Payroll Newsletter - Archive 2025

You will find below all payroll and personal agenda related articles from 2025.

10/01/2025page

Payroll Newsletters 2025

You will find below all payroll and personal agenda related newsletters from 2025.

09/01/2025page

European Sustainability Reporting Standards (ESRS)

As a framework for sustainability reporting, Set 1 of European Sustainability Reporting Standards (ESRS) lay the foundations of the standardised common language for sustainability-related matters throughout Europe.

09/01/2025page

Equal-Salary directive

In 2023, the European Union adopted the Pay Transparency Directive 2023/970, which introduces major changes in the area of pay transparency. It significantly bolsters the application of the principle of equal pay for equal work or work of equal value between men and women. This Directive, which member states must implement in their national legislation by 2026, binds employers to a number of obligations. Its implementation can be demanding and requires thorough preparation.

09/01/2025page

Equal-Salary