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Právo: Nová pravidla pro home office a dohody; 2. 10. 2023

Od října se změnila pravidla pro takzvaný home office. Lidé s dětmi do devíti let či pečující o blízké mohou podle novely zákoníku práce žádat zaměstnavatele o umožnění práce z domova, kratší úvazek či jiné uspořádání pracovní doby. Zamítnutí by jim zaměstnavatel musel písemně zdůvodnit.

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IDNES.cz: Co vás čeká, když se rozhodnete začít podnikat ještě letos; 11. 10. 2023

V podzimních měsících nejčastěji odstartují podnikání absolventi, nebo ti, kdo dají v zaměstnání výpověď a rozhodnou se postavit na vlastní nohy. Výhodou je, že se neplatí za daný rok většinou vůbec žádná daň z příjmu fyzických osob. Se zahájením samostatné výdělečné činnosti přitom vznikají základní povinnosti

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Právo: Rodiče dětí smí žádat o práci z domu; 7. 10. 2023

Novelou zákoníku práce se od začátku října změnila pravidla pro takzvaný home office. Lidé s dítětem mladším devíti let či pečující o blízké mohou nově žádat zaměstnavatele o umožnění práce z domova, kratší úvazek nebo jiné uspořádání pracovní doby. Zamítnutí by jim zaměstnavatel musel písemně zdůvodnit.

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October 2023

Mazars in the media - In October 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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Carcassonne

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Beyond the GAAP no.179 - June - August 2023

On 31 July, only three weeks after the end of the public consultation on the draft delegated act, but a month behind the schedule set by the Corporate Sustainability Reporting Directive (CSRD), the European Commission adopted the final regulation on the first set of European Sustainability Reporting Standards (ESRS), after making a few last-minute changes based on the responses (more than 600) received.

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Acting now for what’s next: 2021/2022 annual report

As the world continues to navigate change, societal expectations are shifting, and organisations must keep up with the growing call to transform their operations to be more sustainable, comply with increasing regulations and meet new quality standards. At Mazars, we are prepared to not only rise to the challenge and invest where it counts for our firm and people, but also to support our clients within this evolving landscape to make the decisions that will set them up for success.

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Labour Office of the Czech Republic

In accordance with the digitisation and improvement of services, the Labour Office of the Czech Republic has published a new procedure concerning the handling of applications for benefits and contributions. Based on Act No. 117/1995 Coll., on State Social Support, employers are newly obliged to deliver an employee's certificate of income to the competent Labour Office within 8 days from the date of delivery of a notice from the Labour Office of the Czech Republic received in the employer’s data box.

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Pension reform

The pension reform will become valid on 1 October 2023. We would also like to inform you that on 23 August 2023, the draft pension reform was approved by the Senate and delivered to the President for his signature. He signed it, despite reservations, on Friday, 1 September 2023.

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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.