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SAC: Investment in another personʼs property cannot be depreciated without the consent of the owner

In a recent case, the Supreme Administrative Court (SAC) dealt with the review of expense deductibility of the costs of improving property owned by another person.

What are the changes in VAT valid from 1 July 2025?

Although the major amendment to the VAT Act was already adopted at the end of the last year, some passages will only become relevant in the middle of this year.

Flexi Reform of the Labor Code is adopted. Effective on the point of June 1, 2025!

At the end of April 2025, the amendment, the so-called Flexi Reform, to the Labor Code was approved, bringing significant changes to labor relations.

SAC: Transfer of right as security may cause the costs to be ineligible for tax purposes

In a recent ruling, the Supreme Administrative Court assessed the tax-deductibility of interest on a loan provided by a bank.

Tax Firm of the Year 2024

Dear clients, We are pleased to share with you the hot news that our office KODAP Liberec, s.r.o. has won the prestigious SLUTO DAŇOVÁ & ÚČETNÍ firma roku 2024 (SLUTO TAX & ACCOUNTING Firm of the Year 2024) award in the Tax Firm of the Year 2024 category.

Flexi Reform of the Labor Code passed the Chamber of Deputies. What will change?

The Chamber of Deputies of the Czech Republic approved the amendment to the Labor Code, the so-called Flexi Reform, which brings significant changes to labor relations. Below, we list some of them.

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