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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
Ivana Martinková
Senior Manager, Equal Salary Expert - Prague, Czech Republic
Jaroslav Křivánek
Tax Partner and FA Leading Partner - Prague, Czech Republic
Martina Kučerová
Digital Solutions & Customer Experience Manager - Prague, Czech Republic
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Year 2026
Forvis Mazars in the media - Our professionals from audit, tax, accounting, payroll and valuation departments were quoted in the following articles and comments.
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Archive 2026
Forvis Mazars in the media - 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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Zpráva o transparentnosti 2025
Forvis Mazars Audit s.r.o. zveřejňuje svoji Zprávu o transparentnosti za účetní období 1. 9. 2024 až 31. 8. 2025 včetně. Informace o Skupině Forvis Mazars jsou tak kompletně transparentní a dostupné na úrovni Skupiny i jednotlivých zemí. Díky našemu otevřenému přístupu získávají všechny zainteresované strany lepší průběžný přehled o působení Skupiny Forvis Mazars. Zpráva o transparentnosti je ke stažení níže.
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CEE banking outlook 2025
Our new study, the CEE Strategic resilience in banking: outlook 2025, combines independent market intelligence with practical insights from financial services professionals advising banks across the region. The report examines trends in profitability, capital adequacy, regulatory evolution, digitalisation, securitisation and ESG integration across six CEE markets.
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Forvis Mazars Payroll Newsletter 12/2025
A new year with new responsibilities! Payroll legislation will change again in January 2026, and in this newsletter we are bringing you a continuation of the most important news. We will introduce further changes in the next issue.
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Mandatory employer contribution to retirement savings products for risk category 3
We informed you about this obligation in the previous issue of the Newsletter, but due to numerous enquiries, we are reminding you again.
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Checklist for the 2025 payroll closing
We also provide an overview of the main HR and payroll tasks associated with the annual payroll closing, along with deadlines – ideal as a quick guide or checklist to help you ensure that nothing is overlooked.
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Definition of a low-emission vehicle for tax purposes
From 1 July 2022, the value of non-monetary income for employees who use low-emission company cars has been reduced from 1% to 0.5% of the vehicle's purchase price. In addition, a special rate of 0.25% for electric cars was introduced on 1 January 2024. The change has brought savings in insurance premiums and taxes, while also promoting the use of more environmentally friendly vehicles with the aim of reducing greenhouse gas emissions.
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Higher taxation of non-residents in company management
From 1 January 2026, there will be a change in the taxation of the income of members of statutory and supervisory bodies if these natural persons are tax non-residents of the Czech Republic. Until now, if a tax non-resident of the Czech Republic is a member of the statutory/supervisory bodies of Czech companies, their income is always taxed at a withholding tax rate of 15%.
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Change in reporting work-related accidents from 1 January 2026
From 1 January 2026, there will be a change in the area of work-related accidents, which is closely related to the digitisation of this agenda. This mainly concerns the obligation to report work-related accidents exclusively electronically, via the portal of the State Labour Inspection Office ("the Office's portal"). In August 2025, the Czech Government adopted Government Decree No. 322/2025 Coll., Government Decree on the obligations of employers in the event of work-related accidents, which repeals the previous regulations governing this area.
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NEWS IN HEALTH INSURANCE FROM 2026: What employers, employees and self-employed persons need to know
The year 2026 will bring the biggest changes to the public health insurance system in recent years. The definition of self-employed persons, employment conditions, minimum advance payments, deadlines, payment methods and administrative procedures will change. Below you will find an overview of the most important changes that will take effect on 1 January 2026.
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Forvis Mazars Tax View 12/2025
As the end of the year approaches, we bring you the final issue of our tax newsletter. Traditionally, this is a period full of legislative changes, and this year is no exception.
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What Lies Ahead in the Area of Transfer Pricing
In early November, the newly elected government unveiled a draft policy statement, setting out its objectives for the upcoming year. One of these priorities, aimed at ensuring healthy finances, should include measures to reduce the grey economy and streamline tax collection. Alongside the widely debated reintroduction of EET 2.0, the following measures should be implemented:
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Court of Justice Ruling on the Application of VAT to Factoring Fees
In its recent decision C-232/24 Kosmiro, the Court of Justice of the European Union (hereinafter as ‘the Court of Justice’) ruled on the VAT treatment of factoring fees. This is an important decision that has an impact on current practice, where remuneration for factoring services is, at least in part, commonly considered to be interest on financing provided, i.e. a financial service exempt from VAT.
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When are Transfer Prices Subject to VAT?
The Court of Justice of the European Union (hereinafter as ‘the Court of Justice’) recently ruled on the application of VAT in the case of transfer prices between related parties in its decision C-726/23 Arcomet Towercranes. However, the decision has brought rather uncertainty to the area of VAT on transfer prices.
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Division by Spin-Off – Clarification of Tax Implications
By an amendment to the Act on Transformations of Commercial Companies and Cooperatives, a new form of transformation of business corporations – division by spin-off – was introduced into Czech law effective from 19 July 2024.
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Accompanying Law to SMER: Key Changes in the Income Tax Act
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Single Monthly Employer Reporting Effective from 1 January 2026
As of 1 January 2026, Act No. 323/2025 Coll., on the Single Monthly Employer Reporting (hereinafter “SMER”), will enter into force. The new system significantly changes how payroll data are transmitted to government authorities. It will gradually replace a number of existing forms and reports, thus reducing the administrative burden in terms of the number of filings. However, the volume of reported data will not decrease substantially and, for some employers, may even increase.
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December 2025
Forvis Mazars in the media – In December 2025, 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: Penzijko: Jak ušetřit na dani až 7 200 korun a mít šanci na předdůchod; 10. 12. 2025
Kdo spoří na důchod v penzijku, získává podle výše vkladů státní podporu. Lze ušetřit i na daních. Pokud si pošlete v prosinci na penzijko mimořádný příspěvek, můžete využít daňový odpočet za rok 2025 až na maximum. Právě teď je poslední příležitost, jak si díky tomu snížíte daně až o 7 200 korun. Vyšší úspory jsou i šancí využít předdůchod.
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e15.cz: Minimální mzda přesáhne 43 procent té průměrné. V historii Česka to bude zatím nejvyšší podíl; 4. 12. 2025
Podle stran vznikající vlády by minimální mzda měla dosahovat poloviny průměrného výdělku. Nárůst minimální mzdy vychází z valorizačního mechanismu, který parlament před rokem zakotvil do zákoníku práce. Na změně vydělá státní rozpočet a zdravotnictví.
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Seznam Zprávy: Jak ušetřit na dani desítky tisíc? Darujte do konce roku na dobročinnost; 2. 12. 2025
Závěr roku je tradičně obdobím, kdy lidé nejvíce posílají finanční i věcné dary různým nadacím, spolkům a zařízením. Řada dárců ale zapomíná, že si může od určité výše daru snížit daň z příjmů. Co si ohlídat a jak postupovat?
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e15.cz: Manželé mohou ušetřit tisíce na daních. Stačí jedna jednoduchá změna; 2. 12. 2025
Manželé se nemohou navzájem zaměstnat, ale jeden může druhého zapojit do podnikání jako spolupracující osobu. Spolupracující manžel je pro daňové účely rovněž OSVČ a zejména při výkonu vedlejší samostatné výdělečné činnosti může rodina významně ušetřit. Institut spolupráce umožňuje převést až 50 procent příjmů a výdajů.
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Forvis Mazars Report: Economy and Financial Markets 12/2025
We would like to take this opportunity to send you the twenty-third issue of the “Forvis 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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iDNES.cz: Slevy a bonus na děti v roce 2026: Kolik korun lze získat a jaké příjmy musíte mít; 26. 11. 2025
V Česku klesá počet narozených dětí už čtvrtým rokem. Stát se snaží podporovat rodiny s dětmi daňovým zvýhodněním, které snižuje jednomu z rodičů daň z příjmu. U nižších výdělků se dokonce neplatí žádná daň z příjmu a stát v takovém případě vyplácí daňový bonus. Podmínkou je mít dostatečný příjem. Daňové zvýhodnění na děti v příštím roce přitom zůstává stejné jako letos.