Starting July 2024, citizens from Australia, Japan, Canada, South Korea, New Zealand, the United Kingdom, the United States, Singapore, and Israel will have free access to the Czech labour market.…
The principles for inclusion in the individual flat-rate tax bands remain the same (see article from last year Changes in flat-rate tax from 2024). However, due to the increase in…
As of 1 July 2024, employers are subject to new obligations to register all work performance agreements ("Dohoda o provedení práce" or "DPP") and to report income from these agreements.…
With effect from 1 July 2024, an amendment to the Social Security and Health Insurance Acts has been approved. The changes mainly concern the regulation of social security and health…
The amendment to the Act, effective January 1, 2024, fundamentally changes the timing of the taxation of specific income, which is the acquisition of options and shares by an employee…
The tax increase now also applies to rooms in residential houses and units used for any kind of business, including accommodation.
Until the end of 2023, the obligation to increase…