Mazars Tax View 3/2024

We would like to briefly introduce the content of the latest edition of our tax newsletter.

In the introductory article, we have selected some interesting points from the methodological information of the General Financial Directorate regarding changes in the taxation of employee benefits from January of this year. The second article focuses on changes in the taxation of employee share and option plans and the discrepancy in tax and related contribution legislation. In the next article, you will learn how the Long-Term Investment Product works as a new tax supported alternative to existing old age savings products.

Furthermore, you can read our comments on selected points from the methodological information issued by the General Financial Directorate in January on changes in VAT rates to eliminate interpretative uncertainties brought by the amendment to the Value Added Tax Act. In the next article, we have summarized a brief overview of changes to the Intrastat reporting.

In December of last year, the Czech Republic completed the implementation of the EU directive aimed at ensuring a global minimum level of taxation for multinational groups of companies and large domestic groups within the EU and introduced two completely new taxes. In the final article, we will introduce you to this very complex issue, which we will also address in one of our future newsletter editions.

We believe that our articles will be stimulating and useful for you, and we wish you enjoyable reading.

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Mazars Tax View 3/2024 - English version

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