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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Do You Want to Sell Your Business Share? Beware of New Taxation Rules for Individuals 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, […]
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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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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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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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