Corporate Income Tax

The principal of the company taxation in the Czech Republic differs in no way from foreign countries. Main differences represent above all long-term instability of the tax law and too frequent novelisation, which is chaotic and often also internally inconsistent. That is why it is necessary by providing tax consulting to constantly keep an eye on the newest reading, in the form of the Higher Administrative Court judgements, which partially rectifies the final tax chaos.

Among the tax system the social and health insurance system is also often counted. It influences significantly final taxation, above all when some income tax payments are compulsory or even, as the case in the Czech Republic is, they take effect in the tax basis. Within integration processes of the European Union comes to the progressive harmonisation of social security scheme, which could be used by tax optimization in international taxation (link).

The quality of tax consulting is given mainly by accessibility and reliability of information provided by the company management and based on its accountancy. If you were not asked questions by your tax consultant frequent, he could not have done his job properly.
We provide following services for both clients, for whom we keep accounts, and for those, who are represented by us within tax proceedings:

  • adequate setting of tax burden
  • we create or check the guidelines, which affects income tax, such as:
    • tax impacts of management remuneration and other employees
    • audits and potential implementation of employee benefits
  • evaluation of the formation of a permanent establishment in the Czech Republic or in foreign countries
  • in the case of foreign capital share it is necessary to pay attention to areas such are:
    • profit share transfer, dividends and tantième payments,
    • completion of the exemption from taxation of licence fees and credit interests,
    • evaluation and fair price proposal within transactions between related companies => Transfer pricing
  • evaluation of liabilities from the tax point of view, expert opinion on tax questions and commissioning of tax effects study
  • tax refund based on international double taxation convention
  • Czech and European courts judgements impact for you company
  • Dividend tax return
  • Setting of a proper structure of social and health insurance including international impacts
  • Tax deferral settlement
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