Roman Pecháček

mm

Tax advisor

News 5/2021

VAT on rental of residential properties Dear readers, We would like to draw your attention to a change in VAT on the rental of flats and houses from 2021. Rental of real estate, with a few exceptions (for instance rental of parking spaces), is VAT exempt...
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News 1/2021

2021 Tax Bundle We would like to briefly inform you of the selected changes brought about by the “tax bundle”. The respective collection of amendments was published in the Collection of Laws on 31 December 2020 and is effective from 1 January 2021....
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News 21/2020

Tax waivers for Retail and Services In connection with the closing of most shops and establishments providing services, the Ministry of Finance has published some tax waivers. Please find a brief presentation of them below. What taxes do the waivers concern?...
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News 20/2020

Autumn Tax Relief in Relation to the Coronavirus The Ministry of Finance has announced several types of tax relief in relation to the strict measures adopted during the state of emergency. Please find brief presentation of these below. Value added tax...
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News 17/2020

QUICK FIXES / AMENDMENT TO THE VAT ACT We would like to inform you that the Amendment to the VAT Act, implementing quick fixes, came into effect on 1 September 2020. Quick fixes are a set of measures that change the rules for movement of goods between...
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News 8/2020

Coronavirus-related Tax Relief We hereby wish to inform you about the latest tax measures to mitigate the negative effect of the coronavirus pandemic. Please note that the previous measures are addressed in our News 2/2020 and News 5/2020. Compensatory...
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News 2/2020

TAX MEASURES RELATED TO COVID-19 Dear readers, We would like to inform you about the government measures to mitigate the negative impacts of Covid-19 pandemic in the field of taxation. Income Tax The deadline for filing income tax returns applicable to...
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News 5/2019

First draft of digital tax bill The introduction of a digital tax has been long debated.  The tax would be imposed on multinational giants such as Google, Facebook or Apple which generate huge profits from the provision of services but have no seat or...
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News 4/2019

Creation of a service-related permanent establishment Dear readers, Our briefing at the close of summer is about an interesting judgment of the Supreme Administrative Court file No. 2 Afs 103/2018-46 on the creation of a service-related permanent establishment...
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News 2/2019

Tax Package 2019 Last week a set of tax amendments, referred to as the “tax package”, was published in the Collection of Laws. Most of the provisions will come into effect on 1 April 2019; however, there will be some significant exceptions. Please...
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