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Amendment to the Labour Code

The amendment to the Labour Code has been approved. In our June Payroll Newsletter, we informed you of the draft amendment to the Labour Code, which still had not been heard before the Senate. During the summer period, the Senate returned the amendment with comments to the Chamber of Deputies, which ultimately approved the proposal in its original version on 12 September 2023. On Sunday, 17 September 2023, the amendment was signed by the President.

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Mazars Payroll Newsletter 9/2023 - Newsletter not only about payroll

In this issue of the Payroll Newsletter, we bring you information about the amendment to the Labour Code, pension reform and the new obligations of employers toward the Labour Office of the Czech Republic.

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Mazars at the CEE Property Forum 2023

Mazars is partnering with the CEE Property Forum, which will be held in Vienna during 20-21 September.

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Deferred maturity of liabilities – abuse of law

In July 2023, the Supreme Administrative Court issued another of its decisions concerning the application of the concept of abuse of law by a tax administrator, and in this case as well, it sided with the tax administrator.

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New rules set to combat VAT fraud - records of cross-border payments

An amendment to the Value Added Tax Act (hereafter the ‘Amendment’) is being discussed in the Chamber of Deputies which in connection with the related EU legislation introduces a new record-keeping and reporting obligations for payment service providers (hereinafter ’PSPs’). From 1 January 2024, PSPs will be required to keep records on cross-border payments and their recipients and provide them to the tax authorities.

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CBAM: New obligation for importers

The European Commission has decided to face and fight with the climate changes by implementing the new system: the Carbon Border Adjustment Mechanism (hereinafter as ‘CBAM’) in order to reduce the risks of the carbon leakage. What does it mean and who will be affected?

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Amendment to the Act on the Stay of Foreigners and related legislation

On July 1, 2023, Act No. 173/2023 Coll. entered into force, which significantly amends Act No. 326/1999 Coll., on the stay of foreigners, and related laws (among them, the amendment to Act No. 435/2004 Coll., on employment, is particularly significant.). The subject of this amendment to the Act on the Stay of Foreigners and related legislation is mainly the transposition of the EU directive on the so-called blue card (Directive No. 2021/1883/EU) into Czech legislation. The aforementioned directive significantly simplifies the conditions for obtaining blue cards and the residence of their holders in EU member states. You can find an overview of the changes that the amended regulation brings below.

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Amendment to the Labour Code: changes in the Area of Home Office

The amendment to the Labour Code No. 262/2006 Coll. (the “Amendment”), which incorporates some of the recommendations contained in EU directives, was signed by President Petr Pavel on 17 September 2023. Since the autumn of the previous year, when the proposal was first published, it has undergone significant changes, including in the area of rules for remote work, commonly known as home office. We present to you the most important points in this area.

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Amendment to the Labour Code: Agreements for Work Performed outside Employment Relationship

On 17 September 2023, the President of the Czech Republic signed the long-awaited amendment to the Labour Code. The new Labour Code includes significant changes, primarily affecting agreements for work performed outside the employment relationship (hereinafter referred to as “agreements”), remote work (home office), electronic signing and delivery of labour-related documents, and lastly, information about the content of the employment relationship. Below, we will present in more detail the changes related to agreements for work performed outside the employment relationship.

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OECD Pillar 2 GloBE in CEE: 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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2023 consumer sector report

Mature markets are experiencing a shift in consumer demand patterns as consumers move away from traditional products and services towards those consistent with environmental, social, and governance goals. Our study ‘Sustainable, smart, and synchronised’ explains how consumer companies can harness ESG and digital transformation to thrive in this changing environment.

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Mazars Tax View 9/2023

Dear Readers, After a period of summer vacations, we are bringing you a new issue of our tax newsletter.

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newstream.cz: Konsolidační balíček může už v příštím roce zlevnit byty až o čtvrt milionu; 12. 9. 2023

V případě, že by se příští rok snížila daň z bydlení, klesla by podle developerů cena nabízených bytů. Návrh na snížení daně ze současných 15 procent na 12 procent je součástí probíraného vládního konsolidačního balíčku, který pokud bude schválený, by měl začít platit od začátku roku 2024.

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iDNES.cz: S nástupem do zaměstnání získají absolventi i pár tisíc od státu; 7. 9. 2023

Během prázdnin a nyní v září nastupuje hodně absolventů do svého prvního zaměstnání. S první výplatou začnou odvádět daň z příjmu a také odvody na sociální a zdravotní pojištění. Většině nově zaměstnaným mladých lidem přitom vznikne za celý rok 2023 nárok na daňovou vratku v řádu i tisíců korun.

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Novinky.cz: PŘEHLEDNĚ: Co vše změní novela zákoníku práce; 13. 9. 2023

Lepší pravidla pro práci z domova, více práv pro lidi pracující na dohodu, ale také pro rodiče malých dětí. To vše přináší novela zákoníku práce, kterou po vrácení ze Senátu znovu schválili poslanci. Změnit má celou řadu věcí.

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September 2023

Mazars in the media - In September 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: Firmy na euru nebo dolaru. Vláda některým z nich dovolí účtovat v cizí měně; 1. 9. 2023

Konsolidační balík, který má vládě zajistit dostatečné příjmy pro státní rozpočet, obsahuje dvě novinky, po nichž tuzemské firmy dlouho volaly. Jednou je možnost účtovat v cizí měně a druhou konec danění takzvaných nerealizovaných kurzových operací.

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Sustainable, smart, and synchronised: using technology to accelerate the ESG transition in the consumer sector

Mature markets are experiencing a shift in consumer demand patterns as consumers move away from traditional products and services towards those consistent with environmental, social, and governance goals. Our study ‘Sustainable, smart, and synchronised’ explains how consumer companies can harness ESG and digital transformation to thrive in this changing environment.

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9/2023

We would like to take this opportunity to send you the fourteenth 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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Webinar - Pillar 2 GloBE: latest developments and required actions

After a long time in development by OECD and member countries, the global 15% minimum tax (Pillar 2 GloBE), is close to implementation in some jurisdictions which will require adjustments from all affected groups. Our upcoming webinar will focus on the key issues and upcoming requirements in the light of the July further Administrative Guidance on Pillar 2 from the OECD and other new developments.

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Webinar: Healthcare & Pharmaceutical Sector in Emerging Europe - potential, trends and M&A

Join Mazars & EMIS during our special joint event!

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Basel

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iDNES.cz: Které přivýdělky na brigádách zvyšují budoucí i stávající penzi; 2. 8. 2023

Během léta si přivydělává mnoho lidí. A to nejen studenti či senioři, kteří jsou již v penzi. Ale i ti, kteří jsou zaměstnaní a další prací řeší napjatý rodinný rozpočet. Dobré je však vědět, že brigády mají v některých případech i pozitivní vliv na budoucí výpočet starobního, popřípadě invalidního důchodu. U přivýdělku na některou z pracovních dohod však záleží na tom, jak vysoká je měsíční odměna.

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Beyond the GAAP no. 178 - June 2023

Almost seven months after EFRAG submitted the first drafts of the European Sustainability Reporting Standards (ESRS), and two months later than initially announced, the European Commission (EC) published the amended versions of these standards on 9 June via a draft delegated act. The uncertainties surrounding the nature of the changes introduced by the EC have now been resolved! In this issue, Beyond the GAAP presents the most significant changes to EFRAG's draft standards.

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e15.cz: Kdy má zaměstnanec nárok na uvolnění pro práci na dětském táboře?; 16. 8. 2023

Při splnění zákonných podmínek má zaměstnanec, který se stará o děti a mládež na táboře, nárok na pracovní volno a náhradu mzdy. Jedná se totiž o překážky v práci z důvodu obecného zájmu. Jak dlouho trvá pracovní volno? Kdo proplatí zaměstnavateli tyto výdaje?