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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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Faei.cz: Velký přehled změn ve mzdách pro rok 2023 (3.): Otcovská dovolená; 1.3.2023
Změn doznala také legislativní úprava otcovské dovolené. Dne 1. prosince 2022 vešla v účinnost novela, která zavádí otcovskou dovolenou jako důležitou osobní překážku v práci na straně zaměstnance. Dosud čerpali zaměstnanci v této situaci rodičovskou dovolenou.
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Faei.cz: Velký přehled změn ve mzdách v roce 2023 (2.): Výchovné 500 korun není automatické; 28.2.2023
Letos dochází k řadě změn u daní, dávek, či náhrad. Pro pracující seniory by mohla další změny přinést plánovaná novela zákoníku práce. Od letošního července by pracující senioři rovněž mohli platit nižší cenu sociálního pojištění, což by vedlo ke zvýšení čistého výdělku.
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Faei.cz: Velký přehled změn ve mzdách v roce 2023 (1.): Základní výměra důchodů se zvyšuje na 4 040 korun; 27.2.2023
V letošním roce dochází ke změnám u několika daní, dávek, či náhrad. Vedle růstu minimální mzdy se zvyšují i důchody, dochází také k úpravě u nemocenské. Novinky nalezneme rovněž u cestovních náhrad nebo lékařských prohlídek. Nově se v souvislosti se starobním důchodem setkáváme s institutem takzvaného výchovného a změn doznala i legislativní úprava otcovské dovolené.
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Fintag.cz: Úlevu na sociálním pojištění uplatní lidé už tento měsíc; 17.2.2023
Už za letošní únor mohou zaměstnavatelé u některých pracovníků uplatnit nárok na 5% úlevu na sociálním pojištění. Využijí ji hlavně u mladých nebo naopak zaměstnanců starších 55 let. Sleva má však podmínky.
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Technology, media & telecommunications
Innovative ideas for fast-growing, digitally connected technology, media and telecoms companies.
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Public & social sector
Driving excellence in service delivery through innovation and partnership
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Manufacturing
Services tailored to help you thrive in an evolving global marketplace
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Life sciences
Independent specialist advice to help deliver better, fairer health outcomes
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Financial services
Building the future of financial services with forward thinking solutions
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Energy & Infrastructure
Tailored solutions to meet global needs and manage resources in a changing environment
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Beyond the GAAP no.173 - January 2023
With the Corporate Sustainability Reporting Directive (CSRD) coming into effect on 5 January 2023, EU countries can now begin the work of transposing it into national law. In practice, the member states have until 6 July 2024 to transpose the CSRD and to specify certain requirements of the new directive, which some large companies will have to apply from 1 January 2024.
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Beyond the GAAP no.172 - December 2022
As 2022 gives way to 2023, the whole editorial team at Beyond the GAAP would like to wish you all the best for the coming year! While there will probably still be much to discuss on the accounting front, there is sure to be even more activity in terms of sustainability reporting, both at European and international level. In particular, the European Commission is expected to endorse the delegated acts on sector-agnostic ESRS by 30 June 2023.
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George Town
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Mazars Tax View 3/2023
We would like to briefly present the contents of the March issue of our Tax Newsletter. From 1 January 2023, the circle of people for which the Ministry of the Interior is establishing data boxes automatically is expanding. In the opening article we have summarised the most important information and the effects of establishing data boxes by law.
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Changes in the waiving of fines for control statement and tax sanctions
The Financial Administration amended the conditions for the waiving of fines for not submitting a control statement and issued a new instruction concerning the general waiver of tax accessories.
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Donations provided in 2023 in connection with the military conflict on the territory of Ukraine
At its meeting in January 2023, the Government of the Czech Republic approved a proposal to extend the validity of measures in the field of taxation in connection with the military conflict on the territory of Ukraine caused by the invasion of the army of the Russian Federation. This measure was originally adopted by Act No. 128/2022 Coll., which indirectly amended the income Taxes Act and which originally applied only to donations provided in 2022. However, as the armed conflict in Ukraine continues to rage on, while citizens and business entities continue to provide assistance to Ukraine and its population, the government approved the extension of these measures for 2023.
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The case of the Court of Justice of the EU amends the current practice in triangular trade
In its recent decision C-247/21 Luxury Trust Automobil, the Court of Justice of the EU (‘CJEU’) expressed, somewhat surprisingly, the view that the correct content of invoices for triangular trade has a major impact on the possibility of applying this regime.
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Tax (non)deductibility of re-invoicing expenses
We are bringing the conclusions of the court case of the Supreme Administrative Court (hereinafter referred to as the “SAC”) in the area of the application the Section 24 (2) (zc) of Act No. 586/1992 Coll., on Income Taxes (hereinafter referred to as "ITA"), as amended by the end of 2014. In the considered case, the tax administrator assessed an additional tax and a penalty for the tax periods of 2013 and 2014 to the taxpayer. The reason for this was that the taxpayer included representation expenses in the tax deductible expenses pursuant to the aforementioned provisions of ITA.
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The payment of a profit share concealed by the sale of shares
In a recent court case, the Supreme Administrative Court (SAC) dealt with the payment of a profit share to a Cypriot company coming from a Czech company. The SAC came to the conclusion that the actual legal situation had been concealed, when the main purpose of the legal acts was the majority shareholder's intention to avoid taxation in the Czech Republic when paying the profit share. It thus agreed with the conclusions of the tax administrator, which assessed an additional withholding tax that was supposed to have been withheld when the profit share was paid to a natural person, the beneficial owner of the income.