Taxes
R&D allowance from 2026 – what will change and what will remain the same?
Several fundamental changes in research and development (R&D) allowances are being introduced by an amendment in effect from 1 January 2026. These mainly concern the method of calculating the allowance and the deadline for claiming it. However, the…
Permanent establishment occurring through home office arrangements: OECD updates its…
The OECD has published a long-awaited update to its Commentary on Article 5 of the Model Tax Convention on the Avoidance of Double Taxation, which deals in more detail with the concept of a permanent establishment where employees work from home or…
Proposal to reduce minimum assessment base for social insurance for self-employed…
One of the commitments of the incoming government coalition has been to end the increase in the minimum assessment base for social security contributions for self-employed persons. To this end, it has already submitted a motion to amend the law to…
Benefits overview (Part 4): employee meal allowances
Meal allowances and their various forms are perhaps the most widespread employee benefits. In the last part of our series on employee benefits, we will focus on meal allowances and their specifics, interpretations, and issues.
Long-term investment products (DIP) now more flexible
Since May 2025, the flexibility of long-term investment products (DIP) has increased. When changing a provider, the savings period from the previous product is now counted towards the savings period of the new product, which allows investors to…
News on tax obligations when providing transport services via mobile applications
The General Financial Directorate (GFD) published its updated information on the tax obligations of entities involved in the provision of transport services via mobile applications (Uber, Bolt, and Liftago). The GFD’s information considers…
Mandatory employer contribution to retirement savings products
The new act on mandatory employer contributions to retirement savings products, which was approved in September this year, will come into effect in January 2026. On which employers does it impose new obligations?
Tax changes in government’s policy statement
The incoming government coalition has prepared its draft policy statement. In public finances, it emphasises the principles of promoting economic growth, avoiding tax increases, and ensuring proper tax collection.
Financial administration stepping up illegal work checks
The Czech financial administration is significantly intensifying its inspection activities focused on illegal forms of employment, in particular disguised labour mediation. We therefore recommend that all employers pay increased attention to the…
Government regulation on JMHZ: what data to provide and in what form?
The government regulation implementing the Act on Single Monthly Employer Reporting (in Czech "Jednotné měsíční hlášení zaměstnavatele" or JHMZ) was published in the Collection of Laws (No. 417/2025 Coll.), representing a fundamental step towards…
What to prepare for with introduction of JMHZ (part 3): sports and healthcare …
For the third month running, we are continuing our series of articles dedicated to selected employee benefits in connection with the planned introduction of the single monthly employer reporting (JMHZ) scheme. This time, we will focus on sports and…
GFD’s new instruction: penalty waivers of up to 100 percent
The General Financial Directorate's (GFD) Instruction D-72 on the waiver of tax accessories (tax-related penalties and interest) became effective on 15 September, responding to the amendment to the Tax Procedure Code in effect from 1 July 2025 that…