Tax and Legal Update | KPMG Czech Republic

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It will be possible to obtain support for experimental development and industrial research in… </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> </a> <a class="article-Excerpt" href="/en/news/detail/1530"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">18. 9. 2024</span> <span class="article-DateBlock-date">18. 9.</span> <span class="article-DateBlock-year">2024</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title">R&D subsidies in the energy sector</h2> <p class="article-Excerpt-text"> On 5 September 2024, the acceptance of applications started under the second call to participate in the THÉTA 2 programme managed by the Technology Agency of the Czech Republic. The programme offers support for applied research and innovation… </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> </a> <a class="article-Excerpt" href="/en/news/detail/737"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">6. 10. 2020</span> <span class="article-DateBlock-date">6. 10.</span> <span class="article-DateBlock-year">2020</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title">SAC: Substantiating the performance of R&D activities is essential to claim an R&D allowance</h2> <p class="article-Excerpt-text"> According to the Supreme Administrative Court (SAC), when proving the development activity for the purposes of claiming an R&D allowance, it must be clear from the evidence how existing knowledge or skills were systematically applied and tested to… </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> MT </span> <span class="article-Info-authorInitials"> BH </span> </span> <span class="article-Info-author"> <span>Michaela Thelenová, </span> <span>Barbora Halatová</span> </span> </div> </div> </a> <a class="article-Excerpt" href="/en/news/detail/633"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">5. 5. 2020</span> <span class="article-DateBlock-date">5. 5.</span> <span class="article-DateBlock-year">2020</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title">New call to participate in TREND</h2> <p class="article-Excerpt-text"> On 29 April 2020, the Technology Agency of the Czech Republic (TACR) announced the third call within the research and experimental development programme, focusing on the creation of research and development results and their use in one´s own… </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> KS </span> <span class="article-Info-authorInitials"> MS </span> </span> <span class="article-Info-author"> <span>Karin Stříbrská, </span> <span>Marie Svobodová</span> </span> </div> </div> </a> <a class="article-Excerpt" href="/en/news/detail/522"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">10. 1. 2020</span> <span class="article-DateBlock-date">10. 1.</span> <span class="article-DateBlock-year">2020</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title">SAC: vacation compensation to be included in R&D allowance</h2> <p class="article-Excerpt-text"> In recent judgement 1 Afs 429/2018, the Supreme Administrative Court (SAC) expressed its opinion on a widely discussed question: whether wage compensation paid to employees on vacation may be included in expenses claimed within a research and… </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> HG </span> <span class="article-Info-authorInitials"> LP </span> </span> <span class="article-Info-author"> <span>Hana Greiff, </span> <span>Lucie Petanová</span> </span> </div> </div> </a> <a class="article-Excerpt" href="/en/news/detail/432"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">3. 7. 2019</span> <span class="article-DateBlock-date">3. 7.</span> <span class="article-DateBlock-year">2019</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title">GFD admits a looser interpretation of transitional provisions on R&D allowance</h2> <p class="article-Excerpt-text"> The General Financial Directorate (GFD) published information on the application of transitional provisions of the tax package that entered into effect on 1 April 2019. It mainly concerns research and development allowances and regulates the… </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> KS </span> </span> <span class="article-Info-author"> <span>Karin Stříbrská</span> </span> </div> </div> </a> <a class="article-Excerpt" href="/en/news/detail/357"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">10. 1. 2019</span> <span class="article-DateBlock-date">10. 1.</span> <span class="article-DateBlock-year">2019</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title">Regional Court opposed to tax administrator’s approach to R&D allowance</h2> <p class="article-Excerpt-text"> The Regional Court of Justice in Hradec Králové in judgment No. 52 Af 18/2016 dealt with a case where a tax administrator challenged a research and development (R&D) allowance claimed by a taxpayer. The court in particular opined on the moment of… </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> HG </span> <span class="article-Info-authorInitials"> LP </span> </span> <span class="article-Info-author"> <span>Hana Greiff, </span> <span>Lucie Petanová</span> </span> </div> </div> </a> <a class="article-Excerpt" href="/en/news/detail/349"> <div class="article-DateBlock"> <span class="article-DateBlock-yearMobile">9. 1. 2019</span> <span class="article-DateBlock-date">9. 1.</span> <span class="article-DateBlock-year">2019</span> </div> <div class="article-Block"> <h2 class="article-Excerpt-title">Changes to R&D allowances already in legislative process</h2> <p class="article-Excerpt-text"> A working group consisting of representatives of business federations and associations, the Ministry of Finance and the General Financial Directorate has agreed on changes to the R&D allowance. These have recently been passed as part of the tax… </p> <div class="article-Info"> <span class="article-Info-authorInitialsBlock"> <span class="article-Info-authorInitials"> MT </span> <span class="article-Info-authorInitials"> BD </span> </span> <span class="article-Info-author"> <span>Michaela Thelenová, </span> <span>Bohumil Dopita</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/777" 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" 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