Tax & Legal Update
Modification of occupational health check-ups after the end of the state of emergency
The Ministry of Health has issued an extraordinary measure to prolong the validity of affirmations which replace initial medical check-ups, as well as the validity of periodical and extraordinary check-ups by 30 or 90 days of the end of the state of…
Can employers take employees’ temperatures before they enter the workplace?
As the measures adopted to avoid the spread of COVID-19 are loosened, employees can gradually return to their workplaces. The Office for Personal Data Protection (OPDP) has dealt with the question of whether employers are authorised to take their…
European Commission proposes deferring of DAC 6 deadlines and postponement of other…
In connection with the Coronavirus pandemic, the European Commission has approved a proposal deferring certain deadlines for exchange of information among Member States on certain cross-border tax planning arrangements under the DAC 6 Directive by…
Legislative news in the area of employment
We present a summary of the most recent employment and social security legislation in connection with the coronavirus pandemic.
Antivirus programme update
At the beginning of April, the Ministry of Labour and Social Affairs launched the “Antivirus” programme, enabling employers to get a partial refund for the compensations for salaries they had to pay to their employees due to certain impediments to…
Reduction of penalties for late payment of social security premiums by employers
The Government approved a legislative proposal reducing penalties for late payment of social security premiums and contributions to the State employment policy by the employer. The proposed measure aims to improve the employers’ cash flow by…
Further loosening of rules for foreigners
On 4 May 2020, the government adopted several resolutions significantly expanding the options for foreign employees to come to work in the Czech Republic, thus at least partially accommodating the needs of employers. The government should resume the…
Compensation bonus for members of limited liability companies with no employees or…
The government has passed an amendment to the Act on Compensation Bonuses, allowing them to be also paid to members of limited liability companies (‘s.r.o.s’) that have no employees and no more than two members, or members who belong to a single…
COVID-19 and intra-group services – a transfer pricing perspective
Implementing emergency plans, trying to keep a positive cash flow, or monitoring the quick succession of legislative changes adopted in connection with the coronavirus pandemic – these have become corporate management’s daily bread. Remuneration…
Government proposal to abolish immovable property acquisition tax goes to chamber of…
At its session on 30 April 2020, the government passed a proposal to abolish the tax on the acquisition of immovable property, with retrospective effect. Individuals will no longer have the option to deduct from their income tax base interest paid…
Posting of workers from a VAT perspective
In practice, companies often do not pay enough attention to the possible implications of posting high-ranking managers to the Czech Republic to manage or supervise another group entity. A number of these arrangements meet the definition of a VAT…
CJEU dealt with assigning of transport in a Czech case
In a Czech case (Herst), the Court of Justice of the EU (CJEU) dealt with assigning intra-Community transport to a transaction in a situation where transportation was arranged by the last entity in a chain, and goods were purchased and resold…