Aktuális jogi híreink

Czech Republic: As of 1 January 2015, stricter criteria apply when determining the tax deductibility of private life insurance Until now, it was not uncommon for employers to pay a contribution to their employees' life insurance instead of giving them a raise; the employees would then withdraw funds from their

Czech Republic: Working pensioners in the end won't miss out on the tax break of which they were temporarily deprived due to the government's austerity package of 2012 One of the goals of the above-mentioned amendment to the Income Tax Act is to put an end to the inequality among

Czech Republic: Trade Licensing Office will afford greater protection to entrepreneurs' personal data, no longer require them to re-submit documentation repeatedly An amendment to the Trade Licensing Act which will come into force on 1 January 2015 accommodates the call for compliance with basic data protection principles which has for

From 1 January 2015, businesses in Slovakia can be started with 1 Euro. If the Slovak National Council repeatedly adopts the amendment to the Commercial Code until 31 December 2014, LLCs with registered capital of less than EUR 25,000 will face many new obligations. For example, an LLC with registered

Czech Republic: Optional reporting and set-off of tax withheld on income from "agreements to perform a job" Income derived from "agreements to perform a job" (i.e., a special form of small-scale employment contract) are subject to withholding tax up to a certain income threshold. As of 1 January 2014, this