Știri juridice

Czech Republic: As of January 2015, a notification duty has been put into place for tax-exempt income in excess of five million CZK Effective as of 2015, an amendment to the Income Tax Act has introduced a reporting duty for natural persons which is triggered as soon as their tax-exempt

Czech Republic: Electronic communication with the finance office is mandatory for taxpayers who have access to a databox Taxpayers who have their own databox (or whose representative before the authorities has a databox) or who must have their financial statements audited by a chartered accountant are required to conduct all

Czech Republic: Tax consequences of the cancellation of the statutory reserve The Corporations Act does not require joint-stock companies or limited liability companies to create a statutory reserve (with the exception of certain special cases, such as when a joint-stock company's balance sheet includes own shares). Companies which were incorporated

Czech Republic: As of 1 January 2015, closed-end funds are subject to taxation at a rate of 19% Effective as of 1 January 2015, an amendment to the Income Tax Act has changed the level of taxation of investment funds, with different rates for different classes of funds. Up until

Czech Republic: "Shifting" money within a group of companies may trigger notification duties towards the Czech National Bank Cash pooling has become a popular instrument for managing disposable cash in the bank accounts of companies belonging to one and the same group. Cash pooling is principally based on "shifting" money