Tax and Legal Update | KPMG Czech Republic

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class="SiteContent-container"> <div class="Container"> <div class="Section Section-Header Section--grid"> <h1 class="Header-title"> <span class="Header-title-main"> Tax & Legal</span> <span class="Header-title-side">Update</span> </h1> </div> <section class="Section Section-Main Section--flex"> <aside class="Sidebar Sidebar--nav"> <nav class="Categories"> <ul> <li> <a data-link href="/en/" class="active Categories-item"> <span class="Categories-name">All</span> </a> </li> <li> <a data-link href="/en/news/category/33" class="Categories-item"> <span class="Categories-name">Taxes</span> </a> </li> <li> <a data-link href="/en/news/category/34" class="Categories-item"> <span class="Categories-name">Legal</span> </a> </li> <li> <a data-link href="/en/news/category/35" class="Categories-item"> <span class="Categories-name">World news</span> </a> </li> <li> <a data-link href="/en/news/category/36" class="Categories-item"> <span class="Categories-name">Case law</span> </a> </li> <li> <a 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class="Button-content">Categories</span> <span class="Icon"></span> </Button> <Button class="Button Button--outline Button--outlineViolet" data-component="SidebarOpener" data-link="tags"> <span class="Button-content">Topics</span> <span class="Icon"></span> </Button> </div> <div class="article-Layout article-Layout--intro"> <div class="article-Layout-main"> <div id="snippet--articlesHP"> <div class="article-Excerpt paginator-item"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">25. 3. 2025</span> <span class="article-DateBlock-date">25. 3.</span> <span class="article-DateBlock-year">2025</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title"> <a href="/en/news/detail/1623">Employee stock option plans: GFD information for 2024 and 2025 taxable periods</a> </h2> <div class="article-Info article-Info--tags"> <h3 class="article-Info-category"> <a href="/en/news/category/33">Taxes</a> </h3> <ul class=""> </ul> </div> <p class="article-Excerpt-text"> <span>The GFD has recently issued its information for employers and employees in connection with employee income from the acquisition of a share in a business corporation or an option to acquire such a share under employee stock and option plans in the…</span> </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> DK </span> <span class="article-Info-authorInitials"> MS </span> </span> <span class="article-Info-author"> <span>Daniela Králová, </span> <span>Marie Smékalová</span> </span> </div> </div> </div> <div class="article-Excerpt paginator-item"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">12. 3. 2025</span> <span class="article-DateBlock-date">12. 3.</span> <span class="article-DateBlock-year">2025</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title"> <a href="/en/news/detail/1622">Single monthly employer reporting and related changes to income tax</a> </h2> <div class="article-Info article-Info--tags"> <h3 class="article-Info-category"> <a href="/en/news/category/33">Taxes</a> </h3> <ul class="TagsList"> <li><a href="/en/news/tag/353">income tax</a></li> </ul> </div> <p class="article-Excerpt-text"> <span>In the beginning of March 2025, the government approved a bill on single monthly employer reporting (in Czech Jednotné měsíční hlášení zaměstnavatelů or JMHZ), which the Ministry of Labour and Social Affairs wants to launch from 2026. It should…</span> </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> DK </span> <span class="article-Info-authorInitials"> MM </span> </span> <span class="article-Info-author"> <span>Daniela Králová, </span> <span>Mária Marhefková</span> </span> </div> </div> </div> <div class="article-Excerpt paginator-item"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">11. 3. 2025</span> <span class="article-DateBlock-date">11. 3.</span> <span class="article-DateBlock-year">2025</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title"> <a href="/en/news/detail/1621">GFD unifies procedure for waiving tax penalty and interest</a> </h2> <div class="article-Info article-Info--tags"> <h3 class="article-Info-category"> <a href="/en/news/category/33">Taxes</a> </h3> <ul class="TagsList"> <li><a href="/en/news/tag/78">GFD</a></li> <li><a href="/en/news/tag/842">penalty</a></li> </ul> </div> <p class="article-Excerpt-text"> <span>The General Financial Directorate has issued Instruction D-67, which unifies the procedure of waiving tax accessories – fines, penalties, or interest. The instruction is effective from 1 March 2025 and brings several changes compared to Instruction…</span> </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> MK </span> <span class="article-Info-authorInitials"> MB </span> </span> <span class="article-Info-author"> <span>Martin Král, </span> <span>Michaela Bastlová</span> </span> </div> </div> </div> </div> </div> <aside class="article-Layout-sidebar"> <div class="EventPromos-wrap"> <a href="https://assets.kpmg.com/content/dam/kpmg/cz/pdf/2025/TaxCard-2025.pdf" target="_blank" class="EventPromo"> <h3 class="EventPromo-title">Tax Card 2025</h3> <p class="EventPromo-text">KPMG Tax Card brings you a quick reference tool for the most common tax rates and amounts in the Czech Republic.</p> <div class="Button Button--outline"> <span class="Button-content"> View </span> <span class="Icon Icon--arrowSmallRight"></span> </div> </a> <a href="https://assets.kpmg/content/dam/kpmg/cz/pdf/2022/KPMGLegal-italian-desk-2022.pdf" target="_blank" class="EventPromo"> <h3 class="EventPromo-title">KPMG Legal - Italian Desk</h3> <p class="EventPromo-text">We are ready to provide our services to Italian speaking clients. Lear more and get in touch.</p> <div class="Button Button--outline"> <span class="Button-content"> View </span> <span class="Icon Icon--arrowSmallRight"></span> </div> </a> <a href="https://danovky.cz/en/static/default/page-1?template=newsletter" target="_blank" class="EventPromo"> <h3 class="EventPromo-title">Do not miss anything important</h3> <p class="EventPromo-text">Receive news summary via e-mail.</p> <div class="Button Button--outline"> <span class="Button-content"> View </span> <span class="Icon Icon--arrowSmallRight"></span> </div> </a> </div> </aside> </div> <div class="article-Layout"> <div class="article-Layout-main"> <div id="snippet--articlesHP2"> <div class="article-Excerpt paginator-item"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">7. 3. 2025</span> <span class="article-DateBlock-date">7. 3.</span> <span class="article-DateBlock-year">2025</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title"> <a href="/en/news/detail/1620">Another call under TRANSPORT 2030 programme</a> </h2> <div class="article-Info article-Info--tags"> <h3 class="article-Info-category"> <a href="/en/news/category/40">Subsidies</a> </h3> <ul class=""> </ul> </div> <p class="article-Excerpt-text"> <span>The new call under the TRANSPORT 2030 programme offers opportunities for the advancement of applied research, experimental development and innovation in the transport sector, focusing on sustainable, automated, and environmentally friendly transport…</span> </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> SB </span> <span class="article-Info-authorInitials"> LO </span> </span> <span class="article-Info-author"> <span>Silvie Beranová, </span> <span>Lukáš Otýpka</span> </span> </div> </div> </div> </div> <div id="load-more-articlces" data-ajax-append> <div class="article-Excerpt paginator-item"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">3. 3. 2025</span> <span class="article-DateBlock-date">3. 3.</span> <span class="article-DateBlock-year">2025</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title"> <a href="/en/news/detail/1618">News in Brief, March 2025</a> </h2> <div class="article-Info article-Info--tags"> <h3 class="article-Info-category"> <a href="/en/news/category/37">In brief</a> </h3> <ul class=""> </ul> </div> <p class="article-Excerpt-text"> <span>Last month's news in one or two sentences.</span> </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> LF </span> <span class="article-Info-authorInitials"> VB </span> </span> <span class="article-Info-author"> <span>Lenka Fialková, </span> <span>Václav Baňka</span> </span> </div> </div> </div> <div class="article-Excerpt paginator-item"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">3. 3. 2025</span> <span class="article-DateBlock-date">3. 3.</span> <span class="article-DateBlock-year">2025</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title"> <a href="/en/news/detail/1615">Income tax and VAT aspects of technical improvements to leased assets</a> </h2> <div class="article-Info article-Info--tags"> <h3 class="article-Info-category"> <a href="/en/news/category/41">Tips and tricks</a> </h3> <ul class="TagsList"> <li><a href="/en/news/tag/37">VAT</a></li> <li><a href="/en/news/tag/353">income tax</a></li> </ul> </div> <p class="article-Excerpt-text"> <span>The termination of a lease of premises to which the lessee carried out technical improvement may have significant tax implications for both the lessee and the lessor. If, with the lessor's consent, the lessee makes technical improvement to the…</span> </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> LS </span> <span class="article-Info-authorInitials"> LM </span> </span> <span class="article-Info-author"> <span>Lucie Schwengsbierová, </span> <span>Lucie Mihalčíková</span> </span> </div> </div> </div> <div class="article-Excerpt paginator-item"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">2. 3. 2025</span> <span class="article-DateBlock-date">2. 3.</span> <span class="article-DateBlock-year">2025</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title"> <a href="/en/news/detail/1616">Taiwan among countries with free access to Czech labour market</a> </h2> <div class="article-Info article-Info--tags"> <h3 class="article-Info-category"> <a href="/en/news/category/34">Legal</a> </h3> <ul class="TagsList"> <li><a href="/en/news/tag/1297">employing foreigners</a></li> <li><a href="/en/news/tag/1888">labour law</a></li> </ul> </div> <p class="article-Excerpt-text"> <span>In mid-February, the government approved an amendment to its regulation expanding the list of countries whose citizens do not need work permits to work in the Czech Republic. Taiwan is now joining the nine countries for which this exemption already…</span> </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> BC </span> <span class="article-Info-authorInitials"> OK </span> </span> <span class="article-Info-author"> <span>Barbora Cvinerová, </span> <span>Olga Kantemirova</span> </span> </div> </div> </div> <div class="article-Excerpt paginator-item"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">28. 2. 2025</span> <span class="article-DateBlock-date">28. 2.</span> <span class="article-DateBlock-year">2025</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title"> <a href="/en/news/detail/1613">Joint and several liability for supplies without tax documents in customer-supplier…</a> </h2> <div class="article-Info article-Info--tags"> <h3 class="article-Info-category"> <a href="/en/news/category/36">Case law</a> </h3> <ul class=""> </ul> </div> <p class="article-Excerpt-text"> <span>The Court of Justice of the European Union (CJEU) has dealt with the joint and several liability of individual entities in a chain of transactions in the event of tax evasion. The CJEU answered the question of whether it is right to hold companies…</span> </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> VV </span> <span class="article-Info-authorInitials"> PN </span> </span> <span class="article-Info-author"> <span>Veronika Výborná, </span> <span>Petra Němcová</span> </span> </div> </div> </div> <div class="article-Excerpt paginator-item"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">28. 2. 2025</span> <span class="article-DateBlock-date">28. 2.</span> <span class="article-DateBlock-year">2025</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title"> <a href="/en/news/detail/1612">Labour Inspectorate against disguised employment mediation</a> </h2> <div class="article-Info article-Info--tags"> <h3 class="article-Info-category"> <a href="/en/news/category/36">Case law</a> </h3> <ul class="TagsList"> <li><a href="/en/news/tag/1888">labour law</a></li> </ul> </div> <p class="article-Excerpt-text"> <span>Inspection activities targeting disguised employment mediation have long been a priority for the Labour Inspectorate. Typical examples of this illegal outsourcing are situations where a company is short of employees and decides to subcontract…</span> </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> BC </span> <span class="article-Info-authorInitials"> TF </span> </span> <span class="article-Info-author"> <span>Barbora Cvinerová, </span> <span>Tereza Fojtů</span> </span> </div> </div> </div> <div class="article-Excerpt paginator-item"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">27. 2. 2025</span> <span class="article-DateBlock-date">27. 2.</span> <span class="article-DateBlock-year">2025</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title"> <a href="/en/news/detail/1611">Electronic signature - easy, fast, legally binding, and worry-free</a> </h2> <div class="article-Info article-Info--tags"> <h3 class="article-Info-category"> <a href="/en/news/category/34">Legal</a> </h3> <ul class=""> </ul> </div> <p class="article-Excerpt-text"> <span> A simple electronic signature is often perceived as less reliable than a handwritten signature on paper because it is not easy to prove who created it. However, recent court decisions have confirmed that it is fully valid for most common legal…</span> </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> PR </span> <span class="article-Info-authorInitials"> MŘ </span> </span> <span class="article-Info-author"> <span>Pavlína Rampová, </span> <span>Markéta Řezníčková</span> </span> </div> </div> </div> </div> <div class="article-Layout-more article-Layout-more--hp" id="snippet--paginator"> <div class="Paginator"> <a href="/en/homepage/default/page-2?do=changePage" class="ajax Button Button--violet" data-ref="button"><span>Load more news</span></a> </div> </div> </div> <aside class="article-Layout-sidebar"> <article class="NewsletterBanner"> <h3 class="NewsletterBanner-headline">Receive news summary via email</h3> <form class="Form" id="form-newsletter" action="/en/" method="post"> <div class="Form-row Form-row--fullWidth"> <div class="Input" data-component="Input"> 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