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After you file a tax return, the process does not always end immediately. The Czech Tax Office, or Finanční úřad, may accept the return without any questions, refund an overpayment, ask for clarification, require a correction, or start a more detailed review. The most important thing in this situation is to understand what exactly has...

Under Czech tax law, a tax loss (daňová ztráta) is a legitimate instrument for optimizing tax liabilities. A proper understanding of how the mechanisms of its creation and application work allows businesses to offset financial losses from prior or future periods. In this article, we will examine in detail: The Concept of a Tax Loss...

The tax filing season is now in full swing in the Czech Republic. If you were planning to submit your tax return on paper, that deadline has already passed — the cutoff was April 1, 2026. But do not panic. Those who missed it, as well as business owners with a data box, can still...

The beginning of 2026 marks the start of the main reporting phase for personal income tax regarding the 2025 fiscal period. The current fiscal strategy of the Czech Republic relies on the principles of deep digitalization and increased control over the transparency of financial operations. For taxpayers, this entails the simplification of several formalities but...

Act No. 323/2025 Coll., effective from 2026, is fundamentally changing the rules for all Czech employers. The main update is the transition from old paper and fragmented electronic paperwork to a Unified Monthly Employer Report (JMHZ — Jednotné měsíční hlášení zaměstnavatele). Let’s break down how this will affect your business and why making a mistake...