Lump-sum tax – one payment and it is done?
As part of the tax changes for the year 2021, we would like to introduce you newly established institute of a lump-sum tax for self-employed persons, which shall replace (a thus, abolish) the institute of tax assessed by lump-sum amount, used only in the very limited extent.
Tax package 2021 and reliefs in tax payments
The adoption of the tax package containing fundamental changes in income tax became a closely watched event at the end of 2020. The act which was not signed by the President but was not rejected was published in the Collection of Laws under No. 609/2020 on 31 December 2020 and therefore is effective as of 1 January 2021.
The formal leaving of the United Kingdom of Great Britain and Northern Ireland (hereinafter "the United Kingdom") from the European Union began on 31 January 2020. According to the original plan, year 2020 should be so-called transition period during which the conditions of the so-called Brexit, including the tax system between these two units. Long discussions and passionate negotiations were expected, but the pandemic of COVID-19 virus has led to major changes in plans and limitations around the whole world as well as in our little European universe.
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