Practical experience with applications under COVID – Rent programme

On 26 June 2020, the Ministry of Industry and Trade (MIT) launched the COVID – Rent programme. Applications should be accepted until 30 September 2020. Persons carrying out retail or performing services may apply for the compensation of rent for…

Compensation bonus for persons working under agreements to complete job / perform work outside employment relationship

The government has approved the provision of compensation bonuses also to persons performing work outside employment relationship, i.e. those who have been working based on an agreement to complete a job or an agreement to perform work resulting in…

Certain aspects of Antivirus‘ Regime C

The chamber of deputies passed a bill on the waiver of social security premiums for the second time, after the senate had returned the bill back for discussion among deputies. The amendment extends the Antivirus programme by long-awaited Regime C,…

Determining super-gross wage to claim support under Antivirus Regime C

New Regime C of the Antivirus programme, waiving part of social security premiums and state unemployment policy contributions mandatorily paid by employers (i.e. 24.8% of the aggregate income of their employees) for June to August 2020, gives rise…

"Semafor" – new rules for travelling across the Czech border

On 1 June 2020, the government approved the Ministry of Health’s new protective measure entering into effect on Monday 15 June. The measure is called "Semafor", owing to its visual similarity to traffic lights. It regulates the conditions for…

Liberation package III postpones filing of tax returns and payment of tax

In Financial Bulletin No. 9, the Ministry of Finance has published a third liberation package, generally and under certain conditions waiving tax, interest, and penalties. Among other things, sanctions for the late filing of personal and corporate…

How and when to apply for COVID Rent support

Last week the European Commission approved the COVID Rent programme, and the related call to apply for support should be announced by the Ministry of Industry and Trade (MIT) any day now. Applications can be filed through the MIT’s new information…

Changes to tax loss carry-back

The chamber of deputies has passed an anti-crisis tax package that, among other things, introduces the option to carry back tax losses. The originally proposed concept has been further extended: for instance, it should be possible to claim a 2020…