Tax & Legal Update
Amendment to VAT Act 2025 heads to chamber of deputies
Below, we are bringing you up to date on the amendment to the VAT Act 2025. The draft amendment has already gone through the comment procedure, and the version for the government meeting has been published. It contains several changes after the…
Employers’ information obligation towards Labour Office to be fulfilled…
Following an extensive amendment to the Employment Act, the Ministry of Labour and Social Affairs has presented a new plan for digitisation, with a view to simplify its administration and improve its services. Among other things, this digitisation…
Tax cooperation on crypto-assets: what does draft implementing law contain?
The Ministry of Finance has prepared an amendment to the Act on International Cooperation in Tax Administration, which implements the EU directive on the introduction of the automatic exchange of information reported by providers of services with…
SAC on determining reference price
In assessing transfer prices, the Supreme Administrative Court (SAC) emphasised that it is necessary to distinguish between a hypothetical estimate supported by logical and rational reasoning and economic experience on the one hand, and a…
Tax administration principles: non-publicity, confidentiality, and personal data…
Certain procedural principles, such as the principles of legality, speed, and economy, apply in various areas of public law. Other principles are specific for the administration of taxes, such as the principles of confidentiality, non-publicity, and…
Class action act heading to senate
The Act on Collective Proceedings has passed its third reading in the chamber of deputies and is awaiting approval by the senate. It transposes an EU directive and aims to ensure better protection of collective consumer interests in disputes with…
Exposing illegal work and disguised agencies labour inspectorate’s main focus
The State Labour Inspection Office carries out almost 20,000 inspections each year. In 2023, there were 19,977, i.e., 1.5 thousand more than in the previous year. The largest number of inspections focused on work safety, but inspections of illegal…
Subsidies for charging stations in Czech Republic and EU
The European Commission has announced another call for proposals under the CEF2 grant programme, with total funds for allocation of up to EUR 1 billion. The programme supports the construction of public chargers for electric vehicles, hydrogen…
Register of representations – revolution in registration of powers of attorney
The government's amendment to the Basic Registers Act brings a significant change in the registration of legal representation. It will now be possible to choose between the traditional paper form, and the modern electronic form of power of attorney.…
News on double taxation treaty with Russia
On 8 August 2023, Russia discontinued the application of key articles of its double taxation treaty with the Czech Republic and other 37 countries. In the Czech Republic, this suspension has been legally effective from 29 September 2023. The…
Flexibility amendment to Labour Code headed into comment procedure
A flexibility amendment (flexinovela in Czech) to the Labour Code recently presented by the Minister of Labour and Social Affairs has already been sent to official commenting points. Its main objective is to increase the flexibility of labour…