Czech Republic: Plan for proposed tax legislation | KPMG | GLOBAL
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Czech Republic: Possible plan for proposed tax legislation

Czech Republic: Plan for proposed tax legislation

The KPMG member firm in the Czech Republic has prepared a report that includes discussions about the following items.


Related content

  • A document from the Ministry of Finance that represents a possible plan for a new income tax law that would split income tax rules into two separate acts, reduce the number of depreciation categories, revise the rules for improvements and distinguish between repairs and reconstruction, impose an exit tax, and resolve current inconsistencies in the tax rules
  • Guidance from the General Financial Directorate about reverse-charge application on telecommunication services
  • New rounds for support under an innovation program
  • A proposed amendment concerning unit owners’ associations and housing cooperatives
  • A Supreme Court case concerning hospitality entrepreneurs that in assuming leased premises may also be taking over the previous tenant’s employees


Read a November 2016 report [PDF 282 KB] prepared by the KPMG member firm in the Czech Republic: Tax and Legal Update

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