Search

Relevancy 100%page

CEE Tax & Payroll Newsletter 3/2022

Get a better overview of the most important changes in tax, labour, and payroll legislation in the CEE region.

Relevancy 100%page

Mazars has received the Judges Award from the Global Payroll Association

Mazars was presented with the 2022 Judges Award from the Global Payroll Association

Relevancy 100%office

Joinville

Relevancy 100%page

The future of audit: market view – myths, realities and ways forward

The audit profession faces a decisive moment: market expectations are shifting, technology is empowering auditors and strengthening quality, the case for audit’s evolution is growing and a series of headline corporate failures have raised questions about the quality of service companies can expect.

Relevancy 100%page

e15.cz: Cestovní náhrady a stravné 2023: Jak se zvyšují?; 30.9.2022

Cestovní náhrady a stravné se zvyšují, letos z důvodu inflace již podruhé. Ministerstvo práce a sociálních věcí vydalo vyhlášku, kterou se mění nejen výše cestovních náhrad, ale také výše příspěvku na stravování. V návaznosti na aktuální zvyšování cen tato vyhláška nabyla účinnosti již 20. srpna, přestože ke zvýšení cestovních náhrad obvykle dochází až s příchodem nového roku.

Relevancy 100%page

Finanční web: Brigáda a sleva na manželku; 29.9.2022

V případě, že druhý z manželů nemá vlastní rozhodné roční příjmy vyšší než 68 tisíc Kč, potom lze za celý rok 2022 uplatnit daňovou slevu ve výši 24 840 Kč. Jaký vliv na uplatnění slevy měla případná letní brigáda?

Relevancy 100%page

investujeme.cz: Zvýšení důchodu od září. O kolik a pro koho?; 23.9.2022

Právě probíhá druhá mimořádná valorizace důchodů z důvodu vysoké inflace. Valorizace je navázaná na zářijovou splátku důchodu tudíž část důchodců už zvýšený důchod dostala a část ho dostane v následujících dnech. Zvýší se všechny státní důchody? A jaký vliv na zvýšení důchodu má zaměstnání v penzi?

Relevancy 100%page

iDnes.cz: Ekonomická situace nutí zaměstnance k přivýdělkům. Co si ohlídat?; 20.9.2022

Kvůli rostoucím cenám a vyšším nutným rodinným výdajům hledá řada zaměstnanců, jak si přivydělat. Mnozí si k pravidelnému měsíčnímu příjmu přivydělávají na dohodu o provedení práce. Jaké daně se z takového příjmu platí? A kdy vzniká povinnost podat daňové přiznání?

Relevancy 100%page

iDnes.cz: Kdy může OSVČ požádat o snížení záloh na zdravotním pojištění; 14.9.2022

Zvyšování úrokových sazeb prodražuje osobám samostatně výdělečně činným úvěry a vysoká inflace prodražuje i jejich nákupy. Ne všem OSVČ se následně daří zvýšené výdaje promítnout v plném rozsahu do vlastních cen a jejich finanční situace se tak zhoršuje. Kdy je možné si požádat o snížení záloh na zdravotní pojištění?

Relevancy 100%page

e15.cz: Novela zákona o dani z příjmů: 3 pásma zdanění u paušálu i vyšší limit pro podání přiznání; 7.9.2022

Ministerstvo financí předložilo sněmovně novelu zákona o DPH a zákona o daních z příjmů a dalších souvisejících zákonů. Změny se dotknou limitu pro vstup do paušálního režimu, který se zvyšuje na 2 miliony korun. Novela počítá pro paušální režim rovněž se vznikem 3 pásem zdanění na základě výše a charakteru příjmů poplatníka. Ke změně by mohlo dojít také u limitu, od kterého platí nutnost podat daňové přiznání – limit by se mohl z dosavadních 15 tisíc zvednout na 25 tisíc korun.

Relevancy 100%page

September 2022

Mazars in the media - In September 2022, our experts from the audit, tax consulting, accounting consulting, and expert institutes were quoted in the following media articles and comments.

Relevancy 100%page

Beyond the GAAP no.168 - July August 2022

The comment period for EFRAG’s public consultation on its first set of 13 draft European Sustainability Reporting Standards (ESRSs) closed on 8 August. EFRAG’s Sustainability Reporting Board, supported by its Technical Expert Group, now has to analyse the more than 750 responses received in order to submit the final version of its draft standards to the European Commission by next November. The EC will then adopt the final standards in June 2023 by means of a Delegated Act. The timetable for implementation by entities will be finalised by the adoption of the CSRD, which is expected by the end of the year.

Relevancy 100%page

Beyond the GAAP no.167 - June 2022

On 22 June, and after political negotiations, the European Council and Parliament reached a provisional agreement on a slightly revised version of the European Commission's initial proposal for a Corporate Sustainability Reporting Directive (CSRD), published in April 2021. In this issue, Beyond the GAAP presents the highlights of this provisional agreement so far, bearing in mind that the final text is due to be published in a few days’ or weeks’ time.

Relevancy 100%page

Beyond the GAAP no.166 - May 2022

As we approach the half-yearly closing of accounts, Beyond the GAAP presents a snapshot of the new standards and interpretations applicable from 1 January 2022 (both mandatory and optional). In addition to this overview, we bring you a summary of the ESMA recommendations published on 13 May. The European Securities and Markets Authority has identified the key issues to address in the interim financial statements in the context of Russia’s invasion of Ukraine. ESMA has also published specific recommendations on the forthcoming implementation of IFRS 17 – Insurance Contracts.

Relevancy 100%page

Beyond the GAAP no.165 - April 2022

As reported in our previous issue, Turkey was recently added to the list of hyperinflationary economies. As a result, groups will need to apply IAS 29 to their Turkish operations for all financial periods that include 1 April 2022, notably the interim financial statements to 30 June. Beyond the GAAP provides a recap of this little-used standard, which can often prove complicated to apply.

Relevancy 100%page

Beyond the GAAP no.164 - March 2022

With the war in Ukraine raging for over a month now, it is time for companies to assess the impact of the crisis on their financial statements – though obviously, not all companies will have the same level of exposure. While market regulators and national authorities have already published statements drawing entities’ attention to their duty of transparency in disclosures, there are certain issues where clarification is needed. We provide some answers in this issue.

Relevancy 100%page

Beyond the GAAP no.163 - February 2022

While February 2022 has seen very little drama on the corporate reporting front, the current situation in Ukraine provides a stark and appalling contrast. Although the situation is changing rapidly, companies that close their accounts after 24 February must start thinking now about the impacts of these events and of the first sanctions imposed on Russia. For those whose reporting period ended before 24 February but that have not yet authorised their financial statements for issue, a non-adjusting post-balance sheet event may need to be recorded in some cases.

Relevancy 100%office

Lugano

Relevancy 100%office

Taipei

Relevancy 100%page

29.9. webinar: EU sustainability – get a good grip on the new expectations & embrace the changes ahead

Join us for a webinar that will explore how to get a good grip on the new EU sustainability regulatory expectations and how to make the best of the opportunity for change that they also bring forward. Feel free to register via clicking the button below.

Relevancy 100%page

Mazars Tax View - September 2022

Following the summer holidays we would like to introduce you the new issue of our tax newsletter. In the initial article we introduce you to the most important proposed changes in the area of income tax that should come into effect from 1 January 2023. In the next article we show you on concrete examples what the deadline is for assessment of the income tax in the context of the possibilities when the tax loss is carried back.

Relevancy 100%page

Changes in excise duties from February 2023

An important amendment to the Excise Tax Act was adopted far in advance by Act No. 179/2022 Coll., a substantial part of which comes into effect from 13 February 2023. Some of the provisions will already be effective from 1 November 2022 and the change concerning the beer tax warehouse already came into effect on 28 June 2022.

Relevancy 100%page

Taxation of low-emission vehicles provided to employees for business and private purposes

Amendment to the Income Tax Act. From 1 July 2022, an amendment to the Income Tax Act came into effect. It changes the regulation of the amount of income of an employee who was provided a company car for business and personal purposes.

Relevancy 100%page

Financial lease back from the VAT perspective in the light of case law

The General Financial Directorate (hereinafter as the “GFD”) recently expressed its views on the application of VAT on lease back during Coordination Committee No. 592/23.03.22 (hereinafter as the “Committee”), which definitively changed many years of deep-rooted practice when financial lease back was considered to be two separate, mutually-provided transactions.

Relevancy 100%page

DAC 6 – practical examples for reporting of cross-border arrangements

At the end of June 2022, the Czech Financial Administration published on its website the expected supplement to questions on the reporting of cross-border arrangements pursuant to Directive DAC 6, which is implemented by the Czech Republic in Act No. 164/2013 Coll., on International Cooperation in Tax Administration (hereinafter referred to as the “Act”). Below you will find a summary of the responses to selected questions.