For years, Czech technology firms and start-ups have faced a paradox: whilst the state offered tax relief for research and development (R&D), most companies were afraid to take advantage of it due to excessive bureaucracy and the tax authorities’ strict approach. However, the rules that came into force on 1 January 2026 mark a major […]
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For business owners, a letter bearing the tax office’s letterhead usually means immediate stress, sleepless nights, and the specter of impending fines. However, the tax administration has been significantly changing its approach in recent years. It is increasingly using a client-friendly and preventive tool called “Tax Echo.” Find out why this notice is actually good news and how it can...
The past two years have been marked by uncertainty for investors and business owners. The introduction of a 40 million crown limit on the tax exemption for income from the sale of shares and securities (the so-called “success tax”) has complicated strategic planning for exits. Effective January 1, 2026, however, the rules of the game […]
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Impacts of the consolidation package and key parameters The basic obligations for self-employed persons (SEPs) will be significantly affected in 2026 by the cumulative impact of legislative changes introduced in previous years as part of the so-called “consolidation package.” The key parameters for calculating contributions are derived from the average wage, which for 2026 is […]
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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 […]
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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 […]
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Starting January 2025, working pensioners are entitled to a social insurance discount of 6.5% of their assessment base. This change is part of the pension reform and replaces the previous system of increasing pensions for days worked, which was abolished as of December 31, 2024. The original system provided only a 0.4% increase for every […]
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As of 2025, a significant change in the taxation of share sales in companies owned by individuals has been introduced. This change can substantially impact the tax obligation (income tax) associated with the sale of shares. In the following article, we provide a comprehensive analysis of the rules applicable from this year, their practical implications, […]
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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 […]
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Currently, a proposal for fundamental changes in the area of tax depreciation is in the legislative process. These changes were originally intended to take effect from January 1, 2025. However, given the progress of the approval process, it is likely that the effective date will be postponed to January 1, 2026, at the earliest. In […]
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