In the second article, we introduce you a very interesting ruling from the Supreme Administrative Court, which has significant implications for the structuring of holding companies. The mentioned ruling primarily examines whether there was an abuse of law in the specific case.
In the next article, you will find out about the changes to early retirement regulations that will take effect from October 2024 and what to watch out for, especially if you are planning to retire early in the near future.
Additionally, in this issue, you will find information on the changes to the process of reporting posted workers to the Czech Republic that took effect on 1 July 2024.
I believe you will find our articles thought-provoking and useful, and I wish you pleasant reading.
Like every year, this year too, it is necessary to prepare for the amendment to the VAT Act (Parliamentary Document No. 726), which will bring a number of changes with effect from 1 January 2025. Compared to the last year, when the amendment concerned mainly VAT rates, there should now be minimal changes in the area of VAT rates.
The Supreme Administrative Court (SAC) established breakthrough case law on the assessment of holding structures, describing and defining the economic, legal, and business reasons for establishing a holding structure in the context of pre-existing concept of abuse of law. Furthermore, it established the tax authority‘s obligation to prove that the predominant purpose of the transaction is to achieve...
From October 2024, another change in the area of early pensions, which was introduced by Act No. 270/2023 Coll., amending Act No. 155/1995 Coll., on pension insurance, will enter into force.
A requirement for EU companies to report the posting of foreign employees to the Czech Republic in the context of the transnational provision of services has existed for many years in the Czech Republic. This reporting is important as it allows the Czech Labour Office to monitor compliance with labor standards, prevent “social dumping“ from countries with lower level of employee labour law rights,...
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