Czech Republic: Employment taxation year-end review | KPMG | GLOBAL

Czech Republic: Employment taxation year-end review

Czech Republic: Employment taxation year-end review

Employers, as they proceed with employee taxation compliance for 2016, need to be aware of the continued application of the 15% individual (personal) income tax rate on the “super-gross salary” and the 7% solidarity tax surcharge.


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Also, employers will need to conduct the year-end tax settlement for 2015 on behalf of those employees whose incomes do not exceed the threshold amount. 


Read a December 2015 report prepared by the KPMG member firm in the Czech Republic: Tax and Legal Update


Other topics discussed in this report concern:

  • Tax on immovable property acquisitions to be paid by the acquirer 
  • Taxation of revaluation reserve distribution 
  • Court cases on deductions and how to substantiate advertising costs

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