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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The year 2024 brought important changes in the area of taxation in the Czech Republic. One of the main changes is the increase in corporate income tax from 19% to 21%. This change applies to all tax years starting on 1 January 2024. Our new article explains what this change means for businesses, what the impact may […]
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The year 2024 has brought several significant changes in tax legislation affecting both individuals and corporations. In a series of articles, we will look at all these changes in turn, and in particular at their impact in 2025. Today, we will focus specifically on the impact of the changes on personal income tax. A […]
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Our current and potential clients, legal entities or self-employed persons who also use double-entry accounting, ask us in connection with income tax returns what exactly non-tax costs mean to them. How will it affect their tax return and, most importantly, the amount of their tax liability. Non-tax costs are defined in the Income Tax Act. […]
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