Binding ruling determining the taxable permanent establishment

21.3.2017 Lenka Lopatová Lenka Lopatová

The issue of taxation of foreign permanent establishment is the area, in which the tax administrators are focusing on more and more during the tax controls. In the past, we have informed you about the judgments Afs 8/2014-174 and 10 Afs 147/2016-45. The reason of this higher interest is the fact when allocating the profits […]

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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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New tax allowance: kindergarten costs


Parents will now be able to reduce their tax by costs, which they pay for the stay of their child in a kindergarten or other facilities of pre-school care. A new tax credit of up to 8,500 CZK per year can already be claimed for the year 2014. The expenses for the stay of a […]

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New edition of European Tax Brief


The next issue of the regular European Brief newsletter has just been released. The latest issue of this bulletin summarizes important tax news from different European countries, such as: Changes in the taxation of legal entities in Austria, possible changes to the rules of fiscal unity in the Netherlands, budget bringing significant tax changes in […]

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Do you know about the obligation to file an insurance return?


Each participant in the second retirement pillar is obliged to submit a so-called insurance return on pension savings insurance premiums. Taxpayers for whom the entire amount of the premium is paid by the employer do not have to pay the insurance return. This return is not required for taxpayers with a premium of CZK 0, […]

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