Aktualności prawne

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    Amendment to the Trade Licensing Act

    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

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    1-euro company; new obligations for managing directors

    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

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  • Aktualności

    Withholding tax in the tax return

    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

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    Disclosure of transactions with affiliated entities

    Czech Republic: Mandatory disclosure of transactions with affiliated entities already as of the 2014 assessment period The introduction of a new schedule to the corporate income tax return is being anticipated for the 2014 assessment period. Selected companies engaging in transactions with affiliated entities will have to fill in a

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    New regulations on statutory warranty and contractual guarantee as of December 2014

    Poland: Significant changes for professional manufacturers, sellers, contractors and building companies!   As of 25 December 2014 Poland begins implementing the EU Consumers Directive. Entry into force is already delayed by half a year because the Polish legislator took this as an opportunity to modify the whole statutory warranty and

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