Executive summary The General Financial Directorate (GFD) has clarified how to distinguish genuine employee benefits from in-kind wages for Czech personal income tax purposes under §6(9)(d) of the Income Tax…
Each year, the Czech Financial Administration publishes a report summarizing its enforcement and inspection activities. The 2024 report highlights several areas where individual taxpayers — including freelancers (OSVČ), employees with…
If you're working in the Czech Republic as an employee or you're an employer hiring staff locally, it's essential to understand how payroll taxation works. Czech payroll consists of three…
Starting 1 January 2025, significant changes came into effect concerning VAT deduction adjustments for overdue receivables on the side of the debtor, based on Section 74b of the Czech VAT…
Summer is here—and so is the season of holidays and international travel. If you're a third-country national (non-EU citizen) living in the Czech Republic, it’s important to consider your residence…
As summer approaches, many foreigners living in the Czech Republic explore short-term job opportunities—especially students and part-time workers. These are often structured under two special types of contracts: DPP ("Agreement…