Good governance / Tax & Finance

This section details initiatives to make government a competitive advantage. It includes analysis and reports of government initiatives, as well as data on accountability and performance measures.

Spotlight issue

1st October 2018 / Good governance / Tax & Finance

Deloitte: Research and Development Deduction: The Fundamental Ruling

The Regional Court in Hradec Králové ruled in favour of the plaintiff (ENERGO CHOCEŇ, s.r.o.), revoking the contested ruling and referring the matter back to the Appellate Financial Directorate for further proceedings, Deloitte writes.
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17th December 2019 / Good governance / Tax & Finance

Reporting obligation on cross arrangements

Following the OECD’s BEPS project (Base Erosion and Profit Shifting) a new Directive 2011/16/EU on administrative cooperation in the field of taxation – DAC 6 brings a new reporting obligation on cross border arrangements, which fulfil certain criteria.    
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10th December 2019 / Good governance / Tax & Finance

VAT and property letting in the Czech Republic – the leeway for tax optimization is getting smaller

Landlords are affected by a fundamental change in how to apply VAT, effective as of 1 January 2021.
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11th October 2018 / Good governance / Tax & Finance

Tax obligations, rules and regulations affecting Airbnb short-term rentals

As of August this year, Airbnb operators will become subject to more stringent checks and audits by the fiscal authorities. This article takes a closer look at the tax rules applying to those who rent out their apartments through Airbnb.
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Members of the American Chamber of Commerce in the Czech Republic