Daňové vládní plány

We bring you a selection of tax points included in the draft program declaration of the newly formed government.

• No Tax Increases – The declaration includes the statement, "We commit to not increasing any taxes."
• Reduction of Corporate Tax Rate – Reduction of the corporate income tax rate to 19%.
• Transfer Pricing – For multinational companies, the introduction of a requirement to have pre-declared documentation regarding the method of determining arm's length prices.
• Depreciation – Introduction of faster and more efficient tax depreciation for investments.
• Research and Development – Simplification of deductions for research and innovation (increased legal certainty and extension of the application period).
• Startups – Preparation of a law to support startups, including easier business initiation, reliefs, and the practical possibility of using employee stock options or incentive depreciation policies for investors in startups.
• Revision of the Investment Incentives Act aimed at supporting local businesses that generate added value and companies that allocate earned resources back into the Czech economy.
• Rental Housing – Creation of investment incentives and tax reliefs for long-term investors in affordable rental/cooperative housing and the introduction of favorable tax depreciation for the construction of company apartments for employees.
• Personal Tax Credits – Reintroduction of childcare credit, the original form of the tax credit for the spouse, and for working students, as well as the introduction of a higher credit for the fourth and subsequent children.
• Benefits – Elimination of the cap on leisure benefits.
• DPP – Abolition of the mandatory reporting of employees for health and social insurance records for agreements on work performed outside employment (DPP) and adjustment of the existing entry limit for these systems.
• Gastronomy – Unification of VAT on catering services and the serving of non-alcoholic beverages at a rate of 12%, and exemption of voluntary tips for employees in the gastronomy sector under defined conditions.
• Healthcare – 0% VAT on prescription medications.
• Accelerated VAT Refunds – Reduction of the VAT refund period for unpaid invoices to three months.
• Still Wine – Rejection of the introduction of an excise tax on still wine.
• Carbon Taxes on Fuels – Rejection of the introduction of carbon taxes on fuels.
• Electronic Sales Records (EET) – Introduction of EET 2.0 from 2027 (should not apply to small businesses and occasional earnings) and the introduction of a tax credit for self-employed individuals who record sales.
• Property Taxes – Halt to automatic revaluations of property tax through inflation coefficients.
• Euro – Commitment that this government will not adopt the euro or take steps towards its introduction.

Authors:

Lucie Říhová

Vladimír Sopkuliak