The president signed a bill in January 2021 which increases temporarily the limit for deducting donations as a deductible item from the tax base. more...
The changes include a new limit for classification as a tangible asset for the purpose of the Icome Tax Act (CZK 80,000), elimination of the tax depreciation of intangible assets and introduces the extraordinary depreciation of tangible assets classified in the first and second depreciation groups. more...