Article content What is a holding structure? What is the difference between a holding and a concern? Reasons to consider a holding structure 1. Tax optimisation 2. Risk limitation and asset protection 3. Better access to capital 4. Efficient management and control 5. Synergies and economies of scale 6. Flexibility in expansion and diversification 7. […]
...
The amendment to the Income Tax Act, adopted as part of the so-called consolidation package, introduces fundamental changes for individuals selling company shares, effective from January 1, 2025, as previously discussed in our earlier articles on the taxation rules for individuals selling company shares. While the well-known holding period test remains unchanged, a new exemption […]
...
Accounting for companies whose business involves alcohol (whether production, distribution, or sales) has its specifics and special obligations. This is a fairly complex topic, but it is best approached as a whole. We have therefore prepared this comprehensive article for you. If you are operating in the field of alcohol production, distribution, or sales, the […]
...
It’s an eternal struggle for almost all accounting offices. Or at least for those that don’t offer their services for the price of a carton of eggs or don’t compete for the title of the cheapest accountant. I’m talking about the price of accounting services. In this article, I will therefore analyze what and why […]
...
In 2025, lump-sum tax and lump-sum expenses remain in place in the Czech Republic, but there has been a change in the first tier of the lump-sum tax. This article will analyze this change and also remind you of the key information you should know about lump-sum expenses and taxes. Lump-sum tax The lump-sum […]
...
All entities that are registered in the public registers, or those that are required to do so by law, are obliged to publish their financial statements in the collection of documents. These are business corporations, institutes, foundations, associations or unit owners’ associations. This obligation is stipulated in Act 304/2013 on Public Registers, Section 66 and […]
...
The current times in accounting practice more and more often bring us situations when entrepreneurs and companies need accounting reconstruction. The reasons for this are varied, ranging from poor quality work by former bookkeepers, to loss of data, to doubts about the completeness and accuracy of the accounts. This may also be due to disputes […]
...
On May 2, the deadline for electronic filing of 2023 tax returns ended for corporations and individuals who do not have an audit or do not use a deferred filing form with a tax advisor. At Jaspar accounting firm, most of the filings were for corporate, i.e. (double-entry) accounts. In today’s article we briefly summarise […]
...
Natural and legal persons engaged in business are obliged to file income tax returns for the calendar or business year. In paper form within three months after the end of the year, in electronic form we have four months to file. If we have a tax advisor or are subject to an audit, we have […]
...
In today’s rapidly changing business environment, it is crucial to not only understand market dynamics, customer behaviour and internal processes, but also to closely monitor the financial health of the company and its long-term development. Management reporting and management accounting are invaluable tools that lead to a deeper understanding of these aspects and enable business […]
...
info@jaspar.cz
605 202 525