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February 2025

Forvis Mazars in the media – In February 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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Forvis Mazars Payroll Fact Card 2025: Useful tips for employers

We present to you the publication "Fact card: employees and wages", prepared by our experts from HR & Payroll Services department, which focuses on the obligations of employers in the field of HR and payroll agenda in the Czech Republic.

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ESG Newsletter 02/2025 – Preparing a CSRD compliant report

In our previous ESG Newsletters, we introduced you an overview of the legislation governing ESG and non-financial reporting,such as the CSRD Directive (including ESRS standards), the EU Taxonomy regulation and system, and outlined the individual phases of the double materiality analysis.

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A few notes and recommendations in conclusion...

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Preparing a non-financial (ESG) report

Preparing an ESG report that complies with all the requirements of the directive and contains the mandatory elements is not an easy task. In contrast to previous years, when companies published sustainability reports with different structures and content, the regulation now specifies what an ESG report must contain. The individual elements are described below.

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2025 as a significant year for sustainability reporting for the EU

In 2024, the CSRD already affected few entities in the Czech Republic. However, the pivotal year in this regard will be this year, which is a significant and burdensome year from EU sustainability reporting point of view. The first reports of these companies, whose publication is expected during the spring and summer of 2025, will serve as a benchmark for the following companies.

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ESG Newsletter - Archive

You will find below all our ESG Newsletters. If you wish to be informed about current ESG legislative and other ESG news, you can subscribe to our newsletter below.

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ESG Newsletter 02/2025 – Preparing a CSRD compliant report

In our previous ESG Newsletters, we introduced you an overview of the legislation governing ESG and non-financial reporting,such as the CSRD Directive (including ESRS standards), the EU Taxonomy regulation and system, and outlined the individual phases of the double materiality analysis.

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iDNES.cz: Koupili jste či upravili loni nemovitost? Podejte daňové přiznání; 21. 1. 2025

Do pátku 31. ledna 2025 mají poplatníci povinnost podat přiznání k dani z nemovitých věcí na rok 2025. Týká se to všech nových vlastníků, kteří v roce 2024 koupili dům, byt nebo pozemek. Povinnost se rovněž vztahuje na majitele, kteří provedli úpravy na své nemovitosti, například přístavbu, což ovlivní výši daně.

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Oviedo

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Global Private Equity report 2025

The international market may be volatile, but the outlook in the private equity (PE) sector shows increasing confidence. In this report, we uncover why PE firms remain optimistic for 2025 and what strategies they’re employing to drive investment.

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Forvis Mazars will take part in IPEM 2025

The Forvis Mazars team will be present at IPEM 2025, which will take place on 28, 29 and 30 January 2025 at the Palais des Festivals in Cannes.

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Forvis Mazars ranked #4 among CEE M&A Transaction Services advisors in 2024

Forvis Mazars has secured the 4th position in Central & Eastern Europe in relation to the number of successful M&A Transaction Services projects advised based on the “Mergermarket CEE Accountant League Table 2024”.

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nwb DATENBANK: Besteuerung von Mitarbeiterbenefits in Tschechien; 17. 1. 2025

Steuerfreie und steuerpflichtige Sachbezüge und Zuwendungen

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January 2025

Forvis Mazars in the media – In January 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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Novinky.cz: Pracující penzisté budou mít už za leden vyšší výplatu, ale musí se přihlásit; 10. 1. 2025

V rámci změn v penzijním systému přišli zákonodárci i s příznivou novinkou pro pracující důchodce. Už za leden nemusí platit sociální pojištění. To znamená, že už od února mohou mít vyšší výplatu až o několik tisíc korun. Musí ale na to upozornit svého zaměstnavatele.

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e15.cz: Paušální daň ušetří živnostníkům až 80 tisíc. Dohodáři si od ledna mírně polepší; 3. 1. 2025

Počínaje lednem čekají živnostníky a takzvané paušalisty nebo lidi bez zdanitelných příjmů změny k horšímu. Zájemci o režim paušální daně, který jim ušetří až 80 tisíc korun ročně, si ale musejí velmi rychle pospíšit. Lhůta pro podání žádosti vyprší už příští pátek 10. ledna. Kdo termín nestihne, bude si muset rok počkat. Oproti OSVČ si letos mírně polepší dohodáři.

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Archive 2025

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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Wage deductions

As of 1 January 2025, there is a change in the calculation of the non-forfeitable amount (Government Decree No. 465/2024 Coll.). It is now not possible to include a spouse or registered partner among dependants unless they have been granted an old-age pension, a second- or third-degree disability pension or an orphan's pension. For the purposes of enforcement, the only dependent will therefore be the child (unless enforcement has been ordered in favour of that child).

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Lump sum for the reimbursement of costs for remote work

The amount of the lump sum for the reimbursement of costs for remote work is specified by Decree of the Ministry of Labour and Social Affairs No. 474/2024 Coll. of 19 December 2024.

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Travel allowances – meals

The basic rules for providing compensation for travel expenses remains unchanged. Employees in an employment relationship continue to be entitled to compensation, as are (under certain conditions) employees performing activities according to agreements to perform work or fixed work agreements, or executives and members of statutory bodies.

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Taxes

As of 1 January 2024, the child placement discount (known as the "childcare allowance") has been abolished in connection with the adoption of the consolidation package - this discount can no longer be claimed in the annual tax return or in the tax return for 2024.

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Health insurance

The minimum assessment base for the payment of health insurance in 2025 amounts to CZK 20 800 per month, the minimum amount of the monthly premium amounts to CZK 2 808 (CZK 20 800 x 13.5% = CZK 2 808).

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Social insurance

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Sickness insurance

The Ministry of Labour and Social Affairs (MLSA) in Announcement No. 307/2024 Coll. from 24 October 2024 increases the reduction limits for the adjustment of the daily assessment base (DAB) valid from 1 January 2025 for the calculation of the amount of sickness insurance benefits. The new reduction limits are as follows: