Taxes
COVID plus – experience with utilising EGAP guarantees
The COVID plus guarantee programme provides support for large businesses with at least 20% of their total annual revenue from sales coming from export. The window for filing applications has been opened as the European Commission has approved…
COVID III guarantee programme will support businesses with up to 500 employees
On 18 May 2020, the Government announced the COVID III programme to support entrepreneurs whose business activities have been limited as a result of COVID-19 and the corresponding protective measures. Although the programme follows on from the…
The State pledges to pay half of the rent for entrepreneurs
On Monday, 18 May 2020, the Czech Government approved the COVID – RENT programme. The programme’s aim is to support entrepreneurs who have not been able to pay the rent for their business premises as a result of the COVID-19 emergency measures. The…
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…
Crossing borders after the state of emergency
The state of emergency ended in the Czech Republic after 66 days on 17 May. Although many restrictions still remain in place, there have been several changes. The current conditions governing the entry of foreigners to the Czech Republic are…
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…
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.
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…
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…
Amendment to Tax Procedure Code revisited
The Chamber of Deputies did not pass any of the proposed versions of the amendment to the Tax Procedure Code; the bill thus fell through. Within a week, the Ministry of Finance came up with another bill, drawn up on the same layout as the original…
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…