Tax and legal news
22.02.2021
Meal voucher allowance can be provided to employees in addition to the existing corporate catering or paper meal vouchers.
Meal voucher allowance approved
22.02.2021
The amendment to the Income Tax Act, effective from 1 January 2021, introduced progressive taxation with rates of 15 per cent and 23 per cent and also eliminated the super-gross salary.
Eliminating super-gross salary and a change in the basic relief for income tax
22.02.2021
The Income Tax Act implemented the possibility to use past tax losses retroactively. It applies to tax losses accrued in the tax periods ending 30 June 2020 or later with respect to personal and corporate income tax and it covers up to two preceding tax periods where the tax loss was created.
Retroactive use of past tax losses
22.02.2021
Changes to the Tax Code mean also changes to deadlines for the submission of income tax returns (tax periods of at least twelve months).
Automatic extension of the income tax return deadline for electronic submissions
22.02.2021
The Financial Administration plans to launch an on-line financial office (the site MOJE daně, i.e. MY taxes) on 28 February 2021.
Introducing the site MOJE daně (MY taxes)
22.02.2021
In January 2021, remission of real estate tax and road tax accessions has been approved if the road tax returns and real estate tax returns are submitted by 1 April 2021.
Road tax return and real estate tax return – postponing the deadline for submissions
