Tax advice

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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Daň z příjmu právnických osob | Corporate Income Tax | Körperschaftsteuer

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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Úprava daně z příjmů fyzických osob v ČR | Personal income tax in the Czech Republic | Einkommenssteuer in der Tschechischen Republik

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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Nedaňové náklady / Non-tax costs / Nicht-steuerliche Kosten

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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Registrace k DPH / VAT registration / Mehrwertsteuerregistrierung

Voluntary registration for VAT can be considered whenever the conditions for compulsory registration are not met and the person is a so-called taxable person. This means that he/she carries out an economic activity defined in the VAT Act and wants to be a VAT payer. For example, consider the situation of a newly established limited […]

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Konsolidační balíček / Money consolidation / Konsolidierungspaket

In October 2023, the Chamber of Deputies approved and on 22 November the President of the Republic approved the consolidation package, which will increase levies on the self-employed and all taxpayers. The changes will affect property tax, VAT, income taxes. We now offer you an overview of some of the most significant changes.   From […]

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We have had a busy time preparing tax returns and paying taxes for 2022. We have seen many legislative changes. Although we have kept you informed, we consider it useful to summarise and remind you of the most important ones. Where appropriate, we have listed what to look out for. Road tax In 2022, fuel […]

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Snížení přidanění

Reduction of the entry price of a low-emission vehicle when using the car for business and private purposes The Income Tax Amendment Act reduces from 1% to 0.5% of the entry price of the vehicle for each calendar month the so-called add-on when using the vehicle for business and private purposes for low-emission vehicles. A […]

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pokuta

Under Section 38v of the Income Tax Act, individuals are obliged to report income exempt from income tax if it exceeds the threshold of CZK 5 million. Such an obligation may arise, for example, in the case of a transfer for consideration of a share in a business corporation that is exempt from personal income […]

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cestovni nahrady

Decree 511/2021 Coll. on travel allowances has already been amended twice this year. In both cases, the decreed price of fuel was changed. As of 20 August 2022, the price of 98 octane petrol for the purpose of travel reimbursements has been increased to CZK 51.40 per litre. The price of 95 octane petrol will […]

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