From 2026, the CZK 40 million exemption limit is abolished for securities and shares; it remains in place for cryptoassets.
Turbulent legislative developments introduce a completely new concept of taxation of income from ESOPs from January 1, 2026.
As of 01 January 2026 change in taxation of directors and board members being tax non-residents.
Change in taxation of employee benefits consisting of transferring part of the salary to the cafeteria.
VAT payers must reduce their claimed deduction if liabilities remain unpaid for six months. Accurate records and due date tracking are key.
Amendments to the Income Tax Act have been approved and have yet to be discussed by the Senate.
Shifting the timing of taxation of ESOP income (including social security and health insurance contributions) is an option not an obligation.
We bring you an overview of the most significant changes to benefits in the area of income tax and VAT.
Effective January 1, 2025, Ivana Brancuzká has been appointed as a Partner at Crowe in the Czech Republic.
The Czech Republic is a country with strong fundamentals, mainly in industries such as engineering, metallurgical, construction, or food industry.
The amendment to the VAT Act is comprehensive and brings (among other things) several major changes that will affect all VAT payers
Our experts are here to help and in the following article we will introduce you to the most important accounting obligations in the Czech Republic.
From 2026, the CZK 40 million exemption limit is abolished for securities and shares; it remains in place for cryptoassets.
Turbulent legislative developments introduce a completely new concept of taxation of income from ESOPs from January 1, 2026.
As of 01 January 2026 change in taxation of directors and board members being tax non-residents.
Change in taxation of employee benefits consisting of transferring part of the salary to the cafeteria.
VAT payers must reduce their claimed deduction if liabilities remain unpaid for six months. Accurate records and due date tracking are key.
Amendments to the Income Tax Act have been approved and have yet to be discussed by the Senate.
Shifting the timing of taxation of ESOP income (including social security and health insurance contributions) is an option not an obligation.
We bring you an overview of the most significant changes to benefits in the area of income tax and VAT.
Effective January 1, 2025, Ivana Brancuzká has been appointed as a Partner at Crowe in the Czech Republic.
The Czech Republic is a country with strong fundamentals, mainly in industries such as engineering, metallurgical, construction, or food industry.
The amendment to the VAT Act is comprehensive and brings (among other things) several major changes that will affect all VAT payers
Our experts are here to help and in the following article we will introduce you to the most important accounting obligations in the Czech Republic.