Innovative care for your company – CZ
TAX NEWS 31.7.2021 Summer holidays have entered their second half and we are reporting back to you with our regular information service in terms of July tax news: OSS – news and practical experience As of 1 July, significant EU-wide…
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TAX NEWS 30.6.2021 Our June/July Tax News is mainly focused on extensive changes in the field of VAT, which will affect especially e-shops and other companies that send their packages to customers – non-entrepreneurs to other EU countries. One-Stop-Shop or…
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TAX NEWS 31.05.2021. During the last two months, we have published several interesting Tax News on our blog, Below, you may find our short summary. New law on beneficial owners As of 1 June 2021, a new law enters into…
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TAX NEWS 26.02.2021. Changes in tax depreciation 2021 Tax Package brought an increase in the threshold for tax depreciation of tangible assets. The increased threshold can be adopted for all assets put into use as of 1 January 2020. The…
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TAX NEWS – 31.12.2020. The start of the year not only brings new year resolutions and challenges, but also many tax news. To give you a head start into the new year, we have prepared several informative articles, which will…
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TAX NEWS 30.11.2020. We wish you all the best in the upcoming Christmas period and bring you a summary of news and changes that the Czech tax law has been through during the course of the last month. 2021 Income…
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TAX NEWS 26.10.2020. The autumn has brought us several tax law changes. We have prepared a short summary of the most important news and believe that the reported pieces of information will be interesting and valuable for you. 2021 Tax Package…
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TAX ALERT 09.10.2020. Follow the legislative journey of the 2021 Tax Package with us. The package was discussed in September by the Budget Committee, which resulted in a few modifications to the proposed changes in tax depreciation of assets. You can…
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TAX ALERT – 29.9.2020. One of the significant legislative topics of this year has been the abolition of real estate transfer tax. The tax was abolished through a law adopted on 25 September 2020 and the real estate transfer tax is…
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TAX ALERT – 09.09.2020. Starting September 2020, entrepreneurs are obliged to make advance payments for health insurance and social security premiums once again. More information you will find on our blog. Information is also available in PDF: TAX ALERT_092020_Advance Premiums for Self-employed
TAX ALERT – 01.09.2020. In our article published on LERIKA’s blog, we inform you about new VAT rules, which has come into effect on 1 September 2020 and are to be applied for call-stock regime, chain transactions or for VAT…
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TAX ALERT – 11.09.2020. What’s new in 2021 in taxes? You can read this in our article informing about the amendment to the Income Taxes Act, which is being prepared for the second reading in the Chamber of Deputies. The…
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TAX ALERT about tax package supporting further anti-crisis measures and about so-called Antivirus C program published on LERIKA’s blog on 22.06.2020 also available in PDF version. Both amendments to the laws were signed by the President and are waiting for their announcement in…
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TAX ALERT about possibility to submit income tax return till 18th Augist 2020 without sanctions (so called “liberation package no. 3″) published on LERIKA’s blog on 12.06.2020 also available in PDF version. In this Tax Alert: Late submission of the income tax…
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TAX ALERT about tax measures addopted by government due to the coronavirus situation published on LERIKA’s blog on 24.03.2020 also available in PDF version. In this Tax Alert: Late submission of the income tax return 2019 available without sanctions A waiver of…
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In our New Year’s edition of Tax News, we bring you the annual summary of the main changes in various payment amounts relating to increase in minimum and average wages, and we also provide an overview of per diems in…
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In this issue: VAT amendment: 2019 Tax Package and other issues under consideration New EET phases as of May 2020 Average wages Apartments in family houses exempt from Real Estate Transfer Tax Kateřina Navrátilová, officially a tax adviser LERIKA staff…
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Our New Year’s issue of Tax News is dedicated to selected tax law changes adopted as part of 2019 Tax Package. We also aim to keep you posted about the new tax developments resulting from the last session of the…
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BENEFICIAL OWNERS´ REGISTER. We would like to inform you that as of 1 January 2018, an amendment of Act No. 304/2013 Coll. came into force, which implements a non-public register of beneficial owners kept by record-keeping courts. All the legal entities…
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In this issue: LERIKA´s new premises Tax changes since 2019 Amendment of the Electronic Sales of Records Act An accounting department reinforcement A joke about accountants Newsletter autumn 2018
In this issue: Payroll-related changes in 2018 Personal income tax: new features as of 2018 Real estate transfer tax: VAT not part of tax base Electronic records of sales generally applicable only in 2019? Legal disputes over the VAT Control…
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We would like to inform you that on 19 September 2017, an amendment of the Law on International Cooperation in Tax Administration has come into force. The law introduces the so-called Country-by-Country Reporting (CbCR) obligation the purpose of which is…
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Contents: New Labor Code VAT when calculating real estate transfer tax David Lafata vs. tax administration New company benefit – book subsidies Jokes Kubík baby boy Newsletter autumn 2017
With the coming end of the summer, we are going to focus again on selected news in connection with the tax package, we will look into the VAT input deduction adjustment mechanism, consider means of mitigating adverse consequences in case…
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Contents: One-crown bonds as abuse of law in tax area Changes in lump-sum deductions Covert threat of carousel frauds Risk of embezzlement for smal and mid-size enterprises Introducing Renata Stará Jokes about accountants Newsletter summer 2017
In the last couple of days, we have borne witness to quite a few political dramas. The planned changes and news in the taxation area are not quite that revolutionary nor are they negligible. Let us inform you not only…
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It has already become a tradition that with the onset of a new year, we bring to you information on tax and accounting changes applicable in the upcoming year. However, you may have noticed that this year’s changes have not…
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In this issue: Questions over Electronic Records of Sales (EET) Substantiation of asset origin is here R&D credit in the Czech republic and Slovakia Watch out for VAT guarantee in case of long payment terms Meet Michaela Ryšavá Of accountants…
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In the October edition Tax News, we will present some news concerning coming electronic records of sales and we will take a look at Act on Substantiation of Assets Origin. Tax NEWS October 2016 ELECTRONIC RECORDS OF SALES We have already…
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In the holiday issue of Tax News we are going to inform you about latest news taking effect in the middle of holiday. The main news relate to VAT control statement, future changes in local competence of the Tax authority…
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In the May issue of Tax News, we will introduce first steps awaiting the first income tax payers in connection with the electronic records of sales. We inform you also about increase of a tax credit for 2nd and 3rd…
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In the February issue of Tax News, we will focus on several interesting topics. First of all, we will take a look at news in the area of VAT control statement, then follow with current state of Law on Electronic…
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In this issue: Discreet charm of VAT reporting control 2016: What all will be different Comics against tax evasion New colleague Petra Toulová Accountant jokes Newsletter winter 2015 LERIKA eng
The main theme of the November issue of Tax News is new procedures in the field of accounting, which are the result of amendment of the Accounting Act and changes to the implementary decree, effective from 1st January 2016. The…
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Content: Transfer pricing Interview with Mr. Jakub Kejval, CEO of Bureau Veritas Czech Accountant jokes A tax advisor’s comments: Finance Ministers at loggerheads LERIKA 2015 Newsletter autumn 2015 LERIKA eng
In the holiday issue of Tax News, we are mostly going to present the latest news regarding topics of which we have informed you. We will have a look at the latest development of electronic sales registration, we will present…
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Content: Employment of people with major debts Comments on cash registers and electronic sales records A new Pecka! Accountant jokes Newsletter 01 2015 LERIKA aj
In the May issue of Tax News, we will introduce some news related to the value added tax, specifically the check report and the expansion of the domestic reverse-charge to other commodities including waste, which this expansion brings. We will…
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In the March edition Tax News, we will present some news concerning electronic communication between tax entities and financial administration in more detail. This adjustment is a part of the tax rules novel, which passed through the Chamber of Deputies…
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We have prepared the November – December 2014 issue of our Tax News for you. We believe that the reported pieces of information will be interesting and valuable for you. Tax NEWS November-December 2014 ACT ON CHILD GROUPS –…
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In the October issue of Tax News, we will focus on several interesting topics. First of all, we will take a look at selected news in the area of income and value-added tax, then follow with new features of the…
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In this issue: Employment of people with disabilities LERIKA’s 10th year of operations Petr Svach: accountant, manager or sales representative? Accounting jokes Tax advisor‘s commentary regarding the forthcoming tax changes and the repeal of limitation on default tax credit for…
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The summer issue of Tax News brings you new measures in the area of VAT that are being prepared by the government of Bohuslav Sobotka. We will also take a look at the amendment of the law regulating cash payments,…
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In the March issue of Tax News, we are going to focus in more detail on tax from transfer of property, which has been enacted on the basis of the Senate measure no. 340/2013 Coll., on real estate transfer tax….
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In the February issue of our Tax News, we will introduce several new concepts in accounting that were brought to us by 2014. Tax NEWS February 2014 TECHNICAL IMPROVEMENTS The first change relates to the change in Directive No. 500/2002…
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In the last issue of Tax News, we informed you about the obligation of the employers to file selected forms purely in digital form. However, during the course of December, this obligation was withdrawn and deferred until the beginning of…
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In this issue: Introduction into trusts Tax news in 2014 Impact of the legal measures on taxpayers Vladimíra Brožíková: Twenty two years over payrolls Tax jokes Newsletter winter 2013
Starting 1 January 2014, a number of important changes in the area of taxes and accounting related to the recodification of private law will come into effect. Therefore, we will regularly include information in the Tax News that we consider…
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We have prepared the October 2013 issue of our Tax News for you. We believe its content will be interesting and valuable for you. Should you have any questions, please do not hesitate to contact us whenever you like. Tax…
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We have prepared the September 2013 issue of our Tax News for you. We believe its content will be interesting and valuable for you. Should you have any questions, please do not hesitate to contact us whenever you like. Tax…
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In this issue: New requirements on contents of tax documents starting 2013 Unreliable payer – half a year after enactment Interview with Milada Šturcová, CFO of KUPEG credit insurance Paintings by Karolína Rossí, Kateřina Zagdoun and Kryštof Rybák in LERIKA…
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We have prepared the summer 2013 issue of our Tax News for you. We believe that the reported pieces of information will be interesting and valuable for you. Should you have any questions, please, do not hesitate to contact us…
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We have prepared the April 2013 issue of our Tax News for you. We believe that the reported pieces of information will be interesting and valuable for you. Should you have any questions, please, do not hesitate to contact us…
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In this issue: Pitfalls of the VAT Act for foreign firms Attention! Your information System may not count correctly LERIKA in the Slovak Republic Tax jokes Upcoming exhibition NEWSLETTER spring 2013
We have prepared the March 2013 issue of our Tax News for you. We believe that the reported pieces of information will be interesting and valuable for you. Should you have any questions, please, do not hesitate to contact us…
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We have prepared the January 2013 issue of our Tax News for you. We believe that the reported pieces of information will be interesting and valuable for you. Should you have any questions, please, do not hesitate to contact us…
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