The Supreme Administrative Court (SAC) overruled the decision of the Regional Court in České Budějovice in the case of the creation of a Permanent Establishment in the Czech Republic, as…
Within the so-called tax package (Act no. 80/2019 Coll.) some stipulations of the income tax relating to taxation of individuals have also been adopted.
Lump-sum expenses for freelancers and individuals…
The Ministry of Finance presented a draft amendment of tax laws in connection with implementation of the European DAC 6 directive. The amendment should come into force from 1 January…
It is still unclear how the Brexit situation will develop. A decision about extension until the end of June 2019 has so far been made in Great Britain, but this…
Since 1 January 2019 new legislation impacting the calculation of the tax base of employees, who are subject to the obligatory insurance system in the EU, EEA and Switzerland, is…
From 1 January 2019, an amendment of acts related to pension and health insurance is taking effect, that brings significant changes in the agenda of self-employed persons' mandatory insurance. The…