Impacts of the amendment to the Income Tax Act

19.12.2018 Jan Tecl Jan Tecl

In connection with the implementation of the EU Anti-Tax Avoidance Directive (ATAD), the Czech Income Tax Act will introduce several changes that will have an impact on tax planning and investment structuring: Exit tax The essence of the provision will be the obligation to tax the taxpayer’s profits if the property is transferred abroad without […]

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The June issue of MO(O)RE NEWS CZECH brings information about significant changes to the Income Tax Act related to discounts arising from investment incentives, other topics deal with Application of contributions to the future disposal of solar panels in the tax base, control reports from January 2016 and Negotiations with Bavarian tax officials in Pilsen. […]

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Major amendments to the Income Tax Act since 2015


The Chamber of Deputies approved the government’s proposal for an amendment to the Income Tax Act (the “ITA”), which came into effect on 1 January 2015. From a total of about 300 changes, I have prepared a guide to the most important ones for you: Payment of equity, payment of reserve fund The payment of […]

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