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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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Beyond the GAAP no.181 - October 2023
At the end of October, the European Securities and Markets Authority, ESMA, published its common priorities at European level for the 2023 reporting period.
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Beyond the GAAP no.180 - September 2023
In mid-September, the European Commission (EC) launched a consultation on a draft delegated act that proposes to increase by 25% the size criteria set out in the Accounting Directive to classify undertakings and groups into different categories (micro, small, medium and large), in order to reflect inflation over the past ten years. This change in the thresholds, presented as part of a plan to increase the competitiveness of EU companies, would reduce the number of undertakings affected by the obligation to present and publish financial statements and by the requirements on sustainability reporting introduced by the Corporate Sustainability Reporting Directive (CSRD).
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Beyond the GAAP no.182 - November 2023
As 2023 year-end closing approaches, we present our traditional overview of the texts published by the IASB, taking account of their endorsement process at European level. This includes the latest developments concerning the European Union's endorsement of the IAS 12 amendments relating to OECD Pillar Two and the IFRS 16 amendments on lease liabilities arising from sale and leaseback transactions. The study also indicates which texts are mandatory and which are optional for this reporting period.
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Transparency Report 2023 - Mazars in the Czech Republic
Mazars Audit s.r.o. publishes its Transparency Report for the financial year starting 1 September 2022 and ending 31 August 2023. Download Transparency Report in Czech below.
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BusinessInfo.cz: Vyšší minimum: Roste i zaručená mzda, ale jen u některých profesí; 14.12. 2023
Od ledna 2024 v Česku naroste minimální měsíční mzda na 18 900 korun. Většina lidí má ale vyšší garantované minimum, označované jako zaručená mzda. I to se pro rok 2024 zvyšuje, ale jen u některých profesních skupin.
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peníze.cz: Jak si studenti zvýší budoucí důchod? Praktické tipy; 1. 12. 2023
Mladí lidé dostanou od státu nižší důchod než současní penzisté, shodují se ekonomové, Navíc půjdou do důchodu později. Existuje ale řešení, jak si příjmy ve stáří o něco navýšit už při studiu.
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December 2023
Mazars in the media - In December 2023, 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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SAC confirmed it is possible to claim higher tax credit from investment incentives in supplementary tax return
In a ruling from November of this year, the Supreme Administrative Court (SAC) confirmed that recipients of investment incentives can claim a higher tax credit when filing supplementary tax return, in which the tax base is increased. This approves the opinion of a part of the professional community, which has been questioned by tax authorities in some cases in recent years.
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The Supreme Administrative Court (SAC) ruling on the deadline for filing a supplementary tax return for a lower tax
Recently, the so-called extended panel of judges of the SAC ruled on the correct application of the deadline for filing a supplementary tax return for a lower tax. This new decision finally brought clarity to the uncertainty that accompanied the filing of supplementary tax returns for a lower tax in many cases.
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The tax reliefs for mineralogical and metallurgical processes from the perspective of excise and energy taxes will be abolished
As of January 2024, the excise duty refund on mineral oils consumed in mineralogical and metallurgical processes will be completely abolished. At the same time, the exemption of gas, electricity and solid fuels from energy tax due their usage in these processes will be abolished. All changes are part of the so-called consolidation package. In some cases, the tax advantage will be maintained, at least partially, through another tax institute.
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Amendment to the Accounting Act - functional currency
The Bill amending certain laws in relation to the consolidation of public budgets (the so-called consolidation package) was approved by the Senate on 8 November 2023 and signed by the President on 22 November 2023. This consolidation package includes an amendment to the Accounting Act, which allows accounting entities to set an accounting currency different from the Czech koruna, the so-called functional currency, effective 1 January 2024.
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What changes does the consolidation package bring from VAT perspective?
The amendment to the law, referred to as the consolidation package (print no. 488), was approved by the Parliament of the Czech Republic in November 2023 and subsequently also signed by the president. It is now certain that there will be several changes in VAT with effect from 1 January 2024. Below is an overview of the most important ones.
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Summary of Changes in the Consolidation Package related to Personal and Corporate Income Tax
The proposal of a law amending certain laws in connection with the consolidation of public budgets (the so-called consolidation package) was approved by the Senate on 8 November 2023, and signed by the President on 22 November 2023. We bring you a summary of the proposed changes related to personal and corporate income tax. The changes will generally be effective from 1 January 2024.
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Mazars Tax View 12/2023
We would like to briefly introduce you the content of December, this year‘s last, edition of our tax newsletter. After lengthy debates, the so-called consolidation package successfully passed through the entire legislative process and was signed by President Pavel on 22 November 2023.
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Sustainability practices stocktake: how banks and insurers have progressed
Financial institutions have a leading role to play in shaping our sustainable future, and a strong need to reboot and shift to a more responsible finance model. As a core component of the economy, they bear the responsibility of upholding rigour and resilience in their risk management. With time running out to achieve a move towards nature-positive outcomes, what sustainability progress have banks and insurers made?
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12/2023
We would like to take this opportunity to send you the fifteenth issue of “Mazars Report: Economy and Financial Markets”, in which we follow the developments on the international and local markets for you on a quarterly basis.
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Právo: Kolik zaplatí OSVČ na pojištění; 25. 11. 2023
Příští rok zaplatí osoby samostatně výdělečně činné výrazně více na sociálním pojištění než letos. Zvyšuje se nejen minimální záloha, ale i skutečný vyměřovací základ. Důvodem legislativních změn jsou vyšší budoucí výpočty státního důchodu pro OSVČ.
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Kurzy.cz: Mazars a FORVIS vytvoří unikátní síť a vstoupí mezi TOP 10 na globálním trhu; 20. 11. 2023
Mazars, přední mezinárodní auditorská, daňová a poradenská společnost a FORVIS, osmá největší poradenská a účetní firma ve Spojených státech , oznámila, že s účinností od 1. června 2024 vytvoří novou síť, která bude patřit mezi TOP 10 největších na globálním trhu. Nově vzniklá síť umožní oběma firmám trvalý globální růst rozšířením jejich možností poskytovat služby klientům, zejména těm mezinárodním. Síť bude fungovat pod jedinou značkou po celém světě: Forvis Mazars.
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OECD Pillar 2 GloBE: Preparing for a different tax future
More than 140 jurisdictions have now signed up in principle to the global minimum tax framework, representing a ground-breaking plan to update key elements of the international tax system, which is no longer fit for purpose in a global and digitalised economy.
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OECD Pillar 2 GloBE: Preparing for a different tax future
More than 140 jurisdictions have now signed up in principle to the global minimum tax framework, representing a ground-breaking plan to update key elements of the international tax system, which is no longer fit for purpose in a global and digitalised economy.
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Mazars and FORVIS to form unique new top-10 global network
15 November 2023 – Mazars, the leading international audit, tax, and advisory firm and FORVIS, the eighth largest public accounting firm in the United States, today jointly announce they will create a new, top-10 global network , effective 1 June 2024. The new network will position both firms for continued global growth by expanding their capabilities to serve clients, especially those with international needs.
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Mazars and FORVIS to form unique new top-10 global network
15 November 2023 – Mazars, the leading international audit, tax, and advisory firm and FORVIS, the eighth largest public accounting firm in the United States, today jointly announce they will create a new, top-10 global network , effective 1 June 2024. The new network will position both firms for continued global growth by expanding their capabilities to serve clients, especially those with international needs.
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iDNES.cz: Od nového roku se omezí příjmové možnosti předčasných důchodců; 9. 11. 2023
Od letošního října platí přísnější podmínky pro odchod do předčasné penze. Hodně lidí proto využilo možnost odejít do předčasného důchodu ještě za starých podmínek během prázdnin a září. Přivýdělky a možnosti zaměstnání jsou však i nadále omezené pro všechny předčasné penzisty. V roce 2024 přitom budou platit pro přivýdělky u dohod o provedení práce ještě přísnější podmínky.
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November 2023
Mazars in the media - In November 2023, 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: Minimální mzda se bude zvyšovat, šéf to dopředu odmítá. Prý mi sníží úvazek; 8. 11. 2023
Průměrná hrubá mzda byla ve druhém čtvrtletí letošního roku 43 193 Kč. Zatímco desetina nejlépe placených zaměstnanců pobírala mzdy přes 70 tisíc, opačná desetina je měla pod hranicí 19 320 Kč. Mzda ale nemůže být nikdy nižší než minimální a zaručená mzda. Jak se bránit, pokud to zaměstnavatel nerespektuje? A co vše minimální mzda ovlivňuje?