Tax and Legal Update | KPMG Czech Republic

<!DOCTYPE html> <html lang="en"> <head> <meta charset="utf-8"> <meta http-equiv="X-UA-Compatible" content="IE=edge"> <meta name="viewport" content="width=device-width"> <meta property="og:image" content="/assets/frontend/img/og-image-en-2.png"> <meta name="description" content="Sign up for KPMG's newsletter to stay on top of important changes in Czech taxes, law and accounting."> <link rel="apple-touch-icon-precomposed" href="/assets/frontend/img/favicon/apple-touch-icon.png"> <link rel="icon" type="image/png" href="/assets/frontend/img/favicon/android-chrome-192x192.png" sizes="192x192"> <link rel="icon" type="image/png" href="/assets/frontend/img/favicon/android-chrome-512x512.png" sizes="512x512"> <link rel="mask-icon" href="/assets/frontend/img/favicon/safari-pinned-tab.svg" color="#1e49e2"> <link rel="shortcut icon" href="/assets/frontend/img/favicon/favicon.ico"> <link rel="icon" type="image/png" href="/assets/frontend/img/favicon/favicon-16x16.png" sizes="16x16"> <link rel="icon" type="image/png" href="/assets/frontend/img/favicon/favicon-32x32.png" sizes="32x32"> <link rel="manifest" href="/assets/frontend/img/favicon/site.webmanifest"> <meta name="msapplication-config" content="/assets/frontend/img/favicon/browserconfig.xml"> <meta name="theme-color" content="#1e49e2"> <title>Tax and Legal Update | KPMG Czech Republic</title> <link rel="stylesheet" href="/assets/frontend/css/main.min.1743776611.css" nonce="hQPlwbprGLv0K8FxJOw/pw=="> <script nonce="hQPlwbprGLv0K8FxJOw/pw=="> document.documentElement.classList.remove('no-js') document.documentElement.classList.add('js') var FORCE_NATIVE_SCROLL = true </script> <script nonce="hQPlwbprGLv0K8FxJOw/pw=="> window.dataLayer = window.dataLayer || [] function gtag() { dataLayer.push(arguments) } (function() { var consent = { ad_storage: 'denied', analytics_storage: 'denied', functionality_storage: 'denied', personalization_storage: 'denied', security_storage: 'granted', ad_user_data: 'denied', ad_personalization: 'denied', } var values = document.cookie.match(/(?:^| )gCookieConsent=([^;]*)/) if (values && values[1]) { var settings = JSON.parse(decodeURIComponent(values[1])) consent.ad_storage = settings.ads ? 'granted' : 'denied' consent.analytics_storage = settings.stats ? 'granted' : 'denied' consent.functionality_storage = settings.prefs ? 'granted' : 'denied' consent.personalization_storage = settings.prefs ? 'granted' : 'denied' consent.ad_user_data = settings.ads ? 'granted' : 'denied' consent.ad_personalization = settings.ads ? 'granted' : 'denied' } else { consent.wait_for_update = 5000 } gtag('consent', 'default', consent) gtag('set', 'ads_data_redaction', true) gtag({ event: 'default_consent', }) })(); var GC_DEFAULT_STATE = true; ;(function (w, d, s, l) { w[l] = w[l] || [] w[l].push() var f = d.getElementsByTagName(s)[0], j = d.createElement(s) j.async = true j.src = 'https://cookies.giant.cz/assets/consent/js/loader.min.js' f.parentNode.insertBefore(j, f) })(window, document, 'script', 'dataLayer') </script>  <script nonce="hQPlwbprGLv0K8FxJOw/pw==">(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start': new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0], j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src= '//www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f); })(window,document,'script','dataLayer','GTM-ND9J2C');</script>  <script type="text/javascript" nonce="hQPlwbprGLv0K8FxJOw/pw=="> var MTIProjectId='93ea33ca-8787-458b-bd0e-83bae7d7b57d'; (function() { var mtiTracking = document.createElement('script'); mtiTracking.type='text/javascript'; mtiTracking.async='true'; mtiTracking.src='/assets/frontend/js/vendor/mtiFontTrackingCode.min.1743776611.js'; (document.getElementsByTagName('head')[0]||document.getElementsByTagName('body')[0]).appendChild( mtiTracking ); })(); </script> </head> <body class="page page-Search" data-component="Page"> <div id="snippet--flash"></div> <div class="Overlay"></div> <div class="scroll-Container"> <div class="scroll-Container-inner"> <main class="SiteContent" id="swup"> <header class="Header fixed-position-fix Section--flex" id="site-header"> <div class="Sidebar "> <a class="Header-logo" href="/en/"><img src="/assets/frontend/img/logo.svg" alt=""></a> </div> <div class="MainContent"> <div class="article-Layout"> <div class="article-Layout-main"></div> <div class="article-Layout-sidebar"> <div class="Header-buttons"> <a href="/en/newsletter" class="Button Button--outline"><span>Subscribe</span></a> <form class="Header-searchContainer" data-component="Search" action="/en/news/tag/1977" method="post" id="frm-searchForm"> <input type="text" class="Header-searchInput" placeholder="Please enter a search term" data-ref="input" name="query" id="frm-searchForm-query"> <button class="Header-search Header-searchToggle" type="button"><span class="Icon Icon--search" data-component="SearchOpener"></span></button> <button class="Header-search" type="submit" name="_submit"><span class="Icon Icon--search"></span></button> <input type="hidden" name="_token_" value="pl7j0z8pq9mf8QmEiLPGfZfhuFckNZ6phw1Lc="><input type="hidden" name="_do" value="searchForm-submit"> </form> <a class="Header-lang" data-no-swup href="/news/tag/1977">Česky</a> </div> </div> </div> </div> <div class="Header-hamburger"> <a href="#sidebar" class="MenuToggle" data-component="SidebarOpener"> <span class="MenuToggle-center"></span> </a> </div> </header> <div class="SiteContent-main"> <div class="SiteContent-container"> <div class="Container"> <section class="Section Section--flex Section-MainContent"> <aside class="Sidebar Sidebar--nav"> <div class="SearchResults-block fixed-position-fix" data-sticky> <h2 class="Sidebar-heading Sidebar-heading__visible">Search result: <strong>#New Accounting Act</strong></h2> <span class="SearchResults"> Found 4 results </span> </div> </aside> <div class="MainContent"> <div class="article-Layout"> <div class="article-Layout-main paginator-list"> <div data-ajax-append id="snippet--articles"> <a class="article-Excerpt" href="/en/news/detail/1558"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">4. 11. 2024</span> <span class="article-DateBlock-date">4. 11.</span> <span class="article-DateBlock-year">2024</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title">Ministry of Finance: new <span class="highlight"><span class="highlight">Accounting</span></span> <span class="highlight"><span class="highlight">Act</span></span> to take effect only from 2026</h2> <p class="article-Excerpt-text"> The Ministry of Finance has published an updated working version of the draft of the new <span class="highlight"><span class="highlight">Accounting</span></span> <span class="highlight"><span class="highlight">Act</span></span> and has confirmed… </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> VB </span> <span class="article-Info-authorInitials"> MS </span> </span> <span class="article-Info-author"> <span>Václav Baňka, </span> <span>Monika Sychrovská</span> </span> </div> </div> </a> <a class="article-Excerpt" href="/en/news/detail/1496"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">22. 7. 2024</span> <span class="article-DateBlock-date">22. 7.</span> <span class="article-DateBlock-year">2024</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title">Amendment to Income Tax <span class="highlight"><span class="highlight">Act</span></span> introduces huge changes in personal income tax</h2> <p class="article-Excerpt-text"> Responding to the forthcoming new <span class="highlight"><span class="highlight">Accounting</span></span> <span class="highlight"><span class="highlight">Act</span></span>, the Ministry of Finance has published a draft amendment to the Income Tax … </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> LN </span> <span class="article-Info-authorInitials"> RV </span> </span> <span class="article-Info-author"> <span>Lenka Nováková, </span> <span>Radka Velebná</span> </span> </div> </div> </a> <a class="article-Excerpt" href="/en/news/detail/1469"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">4. 6. 2024</span> <span class="article-DateBlock-date">4. 6.</span> <span class="article-DateBlock-year">2024</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title">Amendment to Income Tax <span class="highlight"><span class="highlight">Act</span></span> responding to new <span class="highlight"><span class="highlight">Accounting</span></span> <span class="highlight"><span class="highlight">Act</span></span></h2> <p class="article-Excerpt-text"> The Ministry of Finance has published a draft amendment to the Income Tax <span class="highlight"><span class="highlight">Act</span></span>, responding to the new draft <span class="highlight"><span class="highlight">Accounting</span></span> <span… </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> VB </span> <span class="article-Info-authorInitials"> MS </span> </span> <span class="article-Info-author"> <span>Václav Baňka, </span> <span>Monika Sychrovská</span> </span> </div> </div> </a> <a class="article-Excerpt" href="/en/news/detail/1377"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">17. 1. 2024</span> <span class="article-DateBlock-date">17. 1.</span> <span class="article-DateBlock-year">2024</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title">Approval process begins for new <span class="highlight"><span class="highlight">Accounting</span></span> <span class="highlight"><span class="highlight">Act</span></span></h2> <p class="article-Excerpt-text"> The Ministry of Finance has published a draft of the new <span class="highlight"><span class="highlight">Accounting</span></span> <span class="highlight"><span class="highlight">Act</span></span>, for which the comment procedure has been completed.… </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> PT </span> <span class="article-Info-authorInitials"> VB </span> <span class="article-Info-authorInitials"> MS </span> </span> <span class="article-Info-author"> <span>Petr Toman, </span> <span>Václav Baňka, </span> <span>Monika Sychrovská</span> </span> </div> </div> </a> </div> <div class="article-Layout-more" id="snippet--paginator"> </div> </div> <aside class="article-Layout-sidebar" data-sticky-container> <div class="Sidebox fixed-position-fix" data-sticky> <div class="Sidebox-info"> <article class="NewsletterBanner"> <h3 class="NewsletterBanner-headline">Receive news summary via email</h3> <form class="Form" id="form-newsletter" action="/en/news/tag/1977" method="post"> <div class="Form-row Form-row--fullWidth"> <div class="Input" data-component="Input"> <div class="Input-container"> <input class="Input-input" type="text" data-ref="input" name="email" id="frm-sidebarNewsletterForm-email" required data-nette-rules='[{"op":":filled","msg":"Enter your e-mail"},{"op":":email","msg":"Enter your e-mail"}]'> <label class="Input-label" data-ref="label"> <span>Enter your e-mail</span> </label> </div> <button class="Button" type="submit" name="_submit"> <span class="Newsletter-icon"></span> </button> </div> </div> <input type="hidden" name="_do" value="sidebarNewsletterForm-submit"> </form> </article> </div> </div> </aside> </div> </div> </section> </div> </div> </div> <div class="Navigation fixed-position-fix" data-component="Sidebar" id="sidebar"> <div class="Navigation-background" data-ref="background"></div> <a href="#sidebar" class="MenuToggle" data-component="SidebarOpener"> <span class="MenuToggle-center"></span> </a> <div class="Navigation-content" data-ref="layer"> <ul class="NavigationList"> <a class="NavigationList-item NavigationList-item--home" href="/en/">Homepage</a> <div class="NavigationList-categories"> <nav class="Categories"> <ul> <li> <a data-link href="/en/" class="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 data-link href="/en/news/category/37" class="Categories-item"> <span class="Categories-name">In brief</span> </a> </li> <li> <a data-link href="/en/news/category/40" class="Categories-item"> <span class="Categories-name">Subsidies</span> </a> </li> <li> <a data-link href="/en/news/category/41" class="Categories-item"> <span class="Categories-name">Tips and tricks</span> </a> </li> <li> <a data-link href="/en/news/category/44" class="Categories-item"> <span class="Categories-name">Accounting</span> </a> </li> </ul> <div class="Hashtags" data-component="ToggleHashtags"> <h2 class="Hashtags-title"><span class="sm-hidden">[</span> Topics <span class="sm-hidden">]</span> </h2> <ul class="Hashtags-list"> <li class="Hashtags-item" data-ref="item"><a href="/en/news/tag/84">BEPS</a></li> <li class="Hashtags-item" data-ref="item"><a href="/en/news/tag/37">VAT</a></li> <li class="Hashtags-item" data-ref="item"><a href="/en/news/tag/1977">New Accounting Act</a></li> <li class="Hashtags-item" data-ref="item"><a href="/en/news/tag/104">IFRS</a></li> <li class="Hashtags-item" data-ref="item"><a href="/en/news/tag/110">Labour Code</a></li> <li class="Hashtags-item" data-ref="item"><a href="/en/news/tag/166">transfer pricing</a></li> <li class="Hashtags-item" data-ref="item"><a href="/en/news/tag/266">investment incentives</a></li> <li class="Hashtags-item" data-ref="item"><a href="/en/news/tag/359">employee benefits</a></li> <li class="Hashtags-item" data-ref="item"><a href="/en/news/tag/562">personal income tax</a></li> <li class="Hashtags-item is-hidden" data-ref="item"><a href="/en/news/tag/657">DAC 6</a></li> <li class="Hashtags-item is-hidden" data-ref="item"><a href="/en/news/tag/777">R&D</a></li> <li class="Hashtags-item is-hidden" data-ref="item"><a href="/en/news/tag/1350">subsidies</a></li> <li class="Hashtags-item is-hidden" data-ref="item"><a href="/en/news/tag/1888">labour law</a></li> <li class="Hashtags-item is-hidden" data-ref="item"><a href="/en/news/tag/1925">Windfall Tax</a></li> <li class="Hashtags-item is-hidden" data-ref="item"><a href="/en/news/tag/1941">consolidation package</a></li> <li class="Hashtags-item is-hidden" data-ref="item"><a href="/en/news/tag/1952">international taxation</a></li> <li class="Hashtags-item is-hidden" data-ref="item"><a href="/en/news/tag/1965">Pillar 2</a></li> <li class="Hashtags-item is-hidden" data-ref="item"><a href="/en/news/tag/1976">crypto assets</a></li> <li class="Hashtags-item is-hidden" data-ref="item"><a href="/en/news/tag/1986">DAC 9</a></li> <li class="Hashtags-item is-hidden" data-ref="item"><a href="/en/news/tag/1990">immovable property</a></li> <a class="Button Button--link" href="#" data-ref="button"> <span class="Button-content">Show more</span> </a> </ul> </div> </nav> </div> <a class="NavigationList-item" data-no-swup href="/en/news/pdf"> <span class="Icon Icon--download2"></span> <span>Newsletter download</span> </a> <a class="NavigationList-item" href="#modal-newsletter" data-component="ModalOpener" data-link> <span class="Icon Icon--newsletter"></span> <span>Newsletter signup</span> </a> <a class="NavigationList-item" data-link href="/en/archive/"> <span class="Icon Icon--archive"></span> <span>Archive</span> </a> </ul> </div> </div> <footer class="Footer fixed-position-fix"> <div class="Container Container--small"> <div class="Footer-row"> <p class="Footer-links"> <a href="https://kpmg.com/cz/en/home/misc/legal.html" target="_blank">Legal agreement</a> <span>/</span> <a href="https://kpmg.com/cz/en/home/misc/privacy.html" target="_blank">Privacy policy</a> <span>/</span> <a href="/en/cookies">Cookies</a> <span>/</span> <a href="https://kpmg.com/cz/en/home.html" target="_blank">KPMG.cz</a> </p> <a href="http://www.giant.cz" class="Footer-giant">Made by</a> </div> <p class="Footer-copy">© 2025 KPMG Česká republika, s.r.o., a Czech limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.<br><br>For more detail about the structure of the KPMG global organization please visit <a href="https://home.kpmg/governance" target="_blank">https://home.kpmg/governance</a>.</p> <div class="Footer-mobile"> <a href="http://www.giant.cz" class="Footer-giant">Made by</a> </div> </div> </footer> </main> </div> </div> <div id="modal-newsletter-swup"> <div class="Modal newsletter-Modal is-pure" data-component="Modal" id="modal-newsletter"> <div class="Modal-background" data-ref="Modal:background"></div> <div class="Modal-layer is-active" data-ref="Modal:layer"> <div class="Modal-inner"> <div class="Modal-content" data-ref="Modal:content"> <div class="Modal-container" id="snippet--newsletter_form"> <form class="Form ajax" id="form-newsletter" action="/en/news/tag/1977" method="post"> <div class="Form-col"> <h2 class="Form-heading">Do not miss anything important.</h2> <p class="Form-paragraph">Receive news summary via email</p> </div> <div class="Form-col"> <div class="Form-row Form-row--fullWidth"> <div class="Input" data-component="Input"> <div class="Input-container"> <input class="Input-input" autocomplete="off" type="text" data-ref="input" name="email" id="frm-newsletterForm-email" required data-nette-rules='[{"op":":filled","msg":"Enter your e-mail"},{"op":":email","msg":"Enter your e-mail"}]'> <label class="Input-label" data-ref="label"> <span>Please, enter your email</span> </label> </div> </div> </div> <div class="Form-row"> <div class="Input" data-component="Input"> <div class="Input-container"> <input class="Input-input" autocomplete="off" type="text" data-ref="input" name="first_name" id="frm-newsletterForm-first_name" required data-nette-rules='[{"op":":filled","msg":"Enter your name"}]'> <label class="Input-label" data-ref="label"> <span>Name</span> </label> </div> </div> <div class="Input" data-component="Input"> <div class="Input-container"> <input class="Input-input" autocomplete="off" type="text" data-ref="input" name="last_name" id="frm-newsletterForm-last_name" required data-nette-rules='[{"op":":filled","msg":"Enter your surname"}]'> <label class="Input-label" data-ref="label"> <span>Surname</span> </label> </div> </div> </div> <div class="Form-row"> <div class="Input" data-component="Input"> <div class="Input-container"> <input class="Input-input" autocomplete="off" type="text" data-ref="input" name="company" id="frm-newsletterForm-company" required data-nette-rules='[{"op":":filled","msg":"Enter company"}]'> <label class="Input-label" data-ref="label"> <span>Company</span> </label> </div> </div> <div class="Input" data-component="Input"> <div class="Input-container"> <input class="Input-input" autocomplete="off" type="text" data-ref="input" name="position" id="frm-newsletterForm-position" required data-nette-rules='[{"op":":filled","msg":"Enter position"}]'> <label class="Input-label" data-ref="label"> <span>Position</span> </label> </div> </div> </div> <div class="Form-gdpr"> <div><strong>I hereby agree that</strong> KPMG Česká republika, s.r.o., with registered office at Pobřežní 1a, 186 00 Praha, identification number (IČ): 00553115, recorded in the Commercial Register kept by the Municipal Court in Prague, section C, file number 326; KPMG Česká republika Audit, s.r.o, with registered office at Pobřežní 1a, 186 00 Praha, identification number (IČ): 49619187, recorded in the Commercial Register kept by the Municipal Court in Prague, section C, file number 24185; and KPMG Legal s.r.o., advokátní kancelář, with registered office at Pobřežní 1a, 186 00 Praha, identification number (IČ): 24733598, recorded in the Commercial Register kept by the Municipal Court in Prague, section C, file number 169791 (“KPMG”) process my personal data mentioned above for marketing purposes in the manner within the scope and under the conditions mentioned below and in <a href="https://kpmg.com/cz/en/home/misc/privacy.html" target="_blank">the information memorandum</a> on personal data processing (the <strong>“Information Memorandum”</strong>).</div> <div><strong>The reason for processing</strong> personal data for marketing purposes is the sending of commercial communication, marketing materials, books and magazines and invitations to professional seminars, conferences and other social events.</div> <div>KPMG is allowed to contact me via electronic communication (email, phone number, social networks, etc.), via letters, company magazines or any other manner. Personal data for marketing purposes within the defined scope is processed only based on my consent. If I do not grant my consent but at the same time do not raise an objection, KPMG will be allowed to process my personal data for marketing purposes without any restraint, based on its legitimate interest, within the scope of the Information Memorandum. </div> <div><strong>Granting consent is entirely optional and can be withdrawn at any time.</strong> My objections to the processing of my personal data for marketing purposes will not have an impact on concluding or fulfilling any contract with KPMG.</div> <div><strong>I hereby grant consent for a period of</strong> 5 years or until its withdrawal, whichever occurs first.</div> <div><strong>Declaration</strong></div> <div>Prior to confirming my consent I have read the Information Memorandum containing information on my rights associated with the processing of my personal data for marketing purposes, and I have understood it.</div> </div> <div class="Form-row"> <label class="Form-agreement"> <div class="Checkbox"> <input class="Checkbox-input" type="checkbox" name="agreement" id="frm-newsletterForm-agreement" required data-nette-rules='[{"op":":filled","msg":"Your agreement is required"}]'> <span class="Icon Icon--checkmark"></span> </div> <strong> I hereby confirm that I have read the above information, have understood it and agree with the processing of my personal data for the above purposes and within the scope detailed above. </strong> <div class="antispam form__antispam"> <div class="form-control"> <span class="input"> <input type="text" name="gagreeurl" class="anti" autocomplete="anti" id="frm-newsletterForm-gagreeurl" data-nette-rules='[{"op":":equal","msg":"Toto pole musí zůstat prázdné.","arg":""}]'> </span> </div> </div> <noscript data-component="Antispam"> <div class="form-control"> <span class="input"> <label for="agreeemail">Zadejte slovo <strong>danovky</strong></label> <input type="text" name="agreeemail" class="anti-fill" id="frm-newsletterForm-agreeemail" required data-nette-rules='[{"op":":filled","msg":"Zadejte slovo danovky"},{"op":":equal","msg":"Zadejte slovo danovky","arg":"danovky"}]'> </span> </div> </noscript> </label> </div> <div class="Form-row Form-row--noSpace"> <button class="Button Button--blue Button--large" type="submit" name="_submit"> <span>Send</span> </button> </div> </div> <input type="hidden" name="_token_" value="6a1e6amugzvF1X9XdJT7yYvmwOJppfsZgrjCI="><input type="hidden" name="_do" value="newsletterForm-submit"></form> </div> <button type="button" class="Modal-close" data-ref="Modal:closeButton">Zavřít</button> </div> </div> </div> </div> </div> <script src="/assets/frontend/js/app.min.1743776611.js" nonce="hQPlwbprGLv0K8FxJOw/pw=="></script> </body> </html>

CINXE.COM

Tax and Legal Update | KPMG Czech Republic