Tax & Legal Update
Obtain support to buy electric cars and charging stations
The Ministry of Industry and Trade together with the National Development Bank have prepared a call to participate in the first programme entitled Electromobility Guarantee within the National Recovery Plan.
Subsidies for installation of photovoltaics now available
Under the auspices of the State Environmental Fund of the Czech Republic, the Ministry of the Environment announced the long-awaited calls to apply for support of photovoltaic power plants from the Modernisation Fund. Two calls have been prepared…
Overview of OP TAC calls for 2024
Under the Operational Programme Technology and Applications for Competitiveness, this year we can look forward to new calls in popular subsidy programmes such as Energy Savings, Applications, and Potential. Here is an overview of the calls for large…
Paying with stamps soon to end
Apart from the much-discussed tax changes, the consolidation package has also brought one less mentioned but nonetheless significant innovation: the abolition of the payment of fees by stamps. How to prepare for this, and what to do with any unused…
Changes to illegal work definition and agency work conditions
From 1 January 2024, an amendment to the Employment Act will enter into effect, introducing changes in employment and rules for employment agencies. One of the most discussed changes is a new definition of illegal work (a last-minute reintroduction…
Changes in rules for granting de minimis aid from 1 January 2024
Last year saw the end of two important state aid regulations: the general regulation on small-scale aid (de minimis regulation) and the regulation on small-scale aid to providers of services of general economic interest (SGEI de minimis regulation).…
May tax administrators use traffic camera information on vehicle movements?
Following the Constitutional Court’s intervention, the Supreme Administrative Court (SAC) again assessed whether an administrator may for the purposes of specific tax proceedings request records on the movement of a vehicle from the Police of the…
Changes in employee income taxation in 2024
Changes in the taxation of employee income for 2024 mainly stem from the amendment to the Income Tax Act approved as part of the consolidation package. A summary of the most important ones is presented below.
Abolition of additional agreed overtime and other labour-law changes in the…
The beginning of the year brought new conditions for health professionals. The amendment to the Labour Code mainly responds to widespread protests by healthcare workers against the recent extension of overtime work in their sector, and to other…
Changes in VAT from 2024
On 1 January 2024, the consolidation package came into effect. It also includes an amendment to the VAT Act, introducing two major changes to VAT: the consolidation of two reduced rates of 15% and 10% into one 12% rate (reclassification of some…
Update on Czech and global top-up taxes
At the end of 2023, the law on top-up taxes for large multinational and national groups implementing the EU directive on global minimum tax entered into force. From taxable periods beginning after 31 December 2023, companies and permanent…