Tax & Legal Update
EU to strengthen protection for Uber and other internet platform workers
Over 28 million people in the EU work for internet platforms such as Uber, Wolt and Dáme jídlo. It is estimated that by 2025 this number could increase to 43 million. Internet platform workers are mostly hired as self-employed persons, although they…
Big changes ahead for databoxes. Will you get one, too?
The ever-present emphasis on digitisation will also have a significant impact on communication via databoxes. The first changes brought about by an amendment to the law regulating databoxes will already be effective from January 2022.
Will amendment to the Act on the Protection of Competition bring significant changes?
Even though the Czech Republic has already missed the deadline for the transposition of the relevant EU directive, it is yet again attempting to amend the Act on the Protection of Competition. The amendment should allow to keep the identity of…
Stricter conditions for foreign workers relocations
During the past year, the coordination body for state border control and migration management repeatedly changed the conditions for using governmental economic migration programmes. The last changes entered into effect in December last year.
Antivirus’ Regime B suspended again
The long-awaited Regime B of the Antivirus programme, reactivated in November 2021, has again been suspended as of 1 January 2022.
Fifth call under TREND
The Technology Agency of the Czech Republic (TA CR) informed about the preparation of the 5th call to participate in the TREND programme, sub-programme 1 - Technology Leaders. The original announcement scheduled for 22 December 2021 had been…
New GFD information on claiming tax losses
At the end of 2021, the General Financial Directorate issued its information on the application of a special provision on claiming tax losses as an item deductible from the tax base under Section 38zh of the Income Tax Act.
Coordination Committee: Tax base correction upon payment of bonuses to insurance…
Within the Coordination Committee (No. 586/15 September 2021), the Chamber of Tax Advisors and the General Financial Directorate (GFD) discussed the issue of correcting the tax base for payments (bonuses) paid in arrears to health insurance…
What’s new in tax for employees in 2022?
With the new year come changes in the taxation of employees and social security and health insurance contributions. The basic tax relief per taxpayer has increased and the limit from which wages are taxed at 23% under progressive income taxation has…
Reintroduction of the compensation bonus for entrepreneurs
Considering the renewed spread of the SARS-COV-2 virus and new restrictive measures that may negatively impact business operations, the chamber of deputies approved the Compensation Bonus Act for 2022 in a fast-track legislative procedure. The bill…
How to set wage ranges in job vacancy reports
When employing foreigners, reporting job vacancies to the Labour Office is an important step. Practice shows that when preparing a job vacancy report, it is important to correctly define not just the required qualification and place of work, but…
Regional court: tax administrator erred in applying transfer pricing rules to…
The Regional Court in Hradec Králové sided with the taxpayer against a tax administrator who, without any basis in law, treated a part of a company's transactions with independent entities as controlled transactions. The tax administrator then…