Tax & Legal Update
Support for research and innovation in energy sector
The Technology Agency of the Czech Republic is preparing the fourth call under the THETA 2 programme, which focuses on supporting applied research and innovation in the energy sector. The aim is to support projects that will help bring modern, low…
Act on electronic reporting of sales passed by the Chamber of Deputies, with changes…
As part of its debate on the draft Act on the Electronic Reporting of Sales, the Chamber of Deputies has also approved several legislative amendments in the area of income tax. The bill will now be considered by the Senate.
Omnibus: simplification of direct tax rules on the horizon
The European Commission has presented a package of legislative proposals, which includes amendments to EU directives in the area of direct taxes and a proposal to recast the DAC directives. Its aim is to simplify the existing rules and reduce the…
Planning agreements are subject to VAT: substance, not title, is decisive
The General Financial Directorate (GFD) has confirmed that the public-law nature of a planning (zoning) agreement does not in itself mean that the supplies provided under it are outside the scope of VAT. If a municipality, a Prague municipal…
Who actually owns the company? The answer no longer available to everyone
Until recently, it took just a few clicks for anyone to find out, free of charge and without registration, who ultimately stood behind any Czech company. That era ended on 17 December 2025 when the register of beneficial owners was made inaccessible…
Only one year left before new AML regime starts
Obliged entities have only one year left to adjust their AML framework to the new rules. This is not only about the regulation itself but also about the technical standards and guidelines that are gradually being prepared by the new European…
End of “cheap parcels” from e-shops outside Europe
New customs rules for small consignments (up to EUR 150) will take effect on 1 July 2026. This is one of the most significant changes to customs rules for small consignments in the EU in recent years.
CNB raises rates. How is tax-related interest changing from July?
The CNB’s June increase in the key interest rate to 3.75% will also affect the amount of tax-related interest from 1 July 2026, with an impact not only on default interest on late tax payments but also on compensation paid by the tax administrator…
EU General Court: VAT group membership and transfer of VAT exemption conditions
In judgment T-444/25, the General Court of the EU answered a question referred for a preliminary ruling concerning the transfer of conditions for VAT exemption between individual members of a VAT group. It confirmed that a membership in a VAT group…
SAC on proving management services within a holding group
In judgment 8 Afs 164/2025-40, the Supreme Administrative Court (SAC) examined how specifically the tax administrator must formulate their doubts and what evidence a taxpayer must provide when claiming costs of services provided within a corporate…
Home office from beach: attractive benefit and potential problem
The summer months bring increased interest in working from abroad. Employees want to combine holidays with work, and employers often try to accommodate them. However, home office from another country is not just “ordinary remote work with a better…