Tax & Legal Update
Single monthly employer reporting and related changes to income tax
In the beginning of March 2025, the government approved a bill on single monthly employer reporting (in Czech Jednotné měsíční hlášení zaměstnavatelů or JMHZ), which the Ministry of Labour and Social Affairs wants to launch from 2026. It should…
Another call under TRANSPORT 2030 programme
The new call under the TRANSPORT 2030 programme offers opportunities for the advancement of applied research, experimental development and innovation in the transport sector, focusing on sustainable, automated, and environmentally friendly transport…
Employee stock option plans: senate approves taxation amendment
In the autumn of last year, a draft amendment to the Income Tax Act (and insurance laws) concerning the taxation of income from employee stock option plans was added as a legislative rider to the draft amendment to the Act on Child Care Services in…
New import tariffs between Europe and US on horizon
The change in the political representation of the United States of America is causing considerable tension in international trade. President Donald Trump wants to impose retaliatory tariffs on imports of goods into the United States, which will…
Taiwan among countries with free access to Czech labour market
In mid-February, the government approved an amendment to its regulation expanding the list of countries whose citizens do not need work permits to work in the Czech Republic. Taiwan is now joining the nine countries for which this exemption already…
Joint and several liability for supplies without tax documents in customer-supplier…
The Court of Justice of the European Union (CJEU) has dealt with the joint and several liability of individual entities in a chain of transactions in the event of tax evasion. The CJEU answered the question of whether it is right to hold companies…
Labour Inspectorate against disguised employment mediation
Inspection activities targeting disguised employment mediation have long been a priority for the Labour Inspectorate. Typical examples of this illegal outsourcing are situations where a company is short of employees and decides to subcontract…
Electronic signature - easy, fast, legally binding, and worry-free
A simple electronic signature is often perceived as less reliable than a handwritten signature on paper because it is not easy to prove who created it. However, recent court decisions have confirmed that it is fully valid for most common legal…
Employment legislation - what changes apply since 2025?
On 1 January 2025, the long-awaited amendment to the Employment Act entered into effect, bringing changes in labour inspection activities and the employment of persons with disabilities. The aim is to encourage employers to employ more persons with…
SAC on proving tax deductibility of repair costs
The Supreme Administrative Court (SAC) ruled on the issue of proving the tax deductibility of costs for the overhaul of an evaporator. In its judgment No. 2 Afs 70/2024, the SAC confirmed that the burden of proof lies with the taxpayer who must…