Accounting

Daňové odpisy 2025 | Tax depreciation 2025 | Steuerliche Abschreibung 2025

As of 1 January 2025, major changes to the tax depreciation of property will come into effect, affecting all entrepreneurs and businesses. These changes aim to simplify and streamline the depreciation process, but they also bring new obligations and rules to prepare for. The main changes include:   We discuss the specific form of the […]

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Aktuální daňová zátěž OSVČ | Current tax burden on self-employed persons | Aktuelle Steuerbelastung für Selbstständige

Since 2024, changes related to pension reform have been introduced through a consolidation package. These changes, along with the increase in average wages, also impact social insurance for self-employed individuals (OSVČ). Health insurance has not undergone significant changes. However, conditions for lump-sum tax have changed.   Social Insurance The calculation of minimum contributions to social […]

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Kategorie účetních jednotek | Categories of accounting units | Kategorien von Rechnungslegungseinheiten

In our last article, we discussed the obligation of accounting entities to publish their financial statements in the Collection of Deeds, including the legal deadline and scope of publication. If you need details on how you can publish your financial statements, including the options for sending them to the registry court or the penalties for […]

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