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Overview

  • Czech Republic

    The tax aspects of Christmas gifts for clients

    Year's end is nigh, and firms busy themselves sending out New Year's wishes and delivering Christmas gifts to their clients. Let's have a closer look at how such gifts are treated from the vantage point of value-added tax and income tax.

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  • Czech Republic

    A Christmas gift from the taxman: VAT is not included in the assessment base for property transfer tax

    Great news for everyone whose idea of a great Christmas gift is to buy a piece of real property (of the kind which is subject to VAT): they will now pay less in property transfer tax, for the Finance Administration has issued a communiqué, precisely one month before Christmas Eve, to confirm that the assessment base for property transfer tax does not include VAT. 

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  • Czech Republic

    How to tell real medicine from mere food supplements?

    Come Christmas, many of us show their concern for their nearest and dearest by buying them products promising truly miraculous improvements of one's health. But how to tell true medicine from mere dietary supplements which, bold promises aside, rarely deliver any benefits that could not be derived from a humble cough drop?

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  • Czech Republic

    A consumers' Christmas - what to do with unwanted gifts?

    Picking the right present is an art unto itself, and all of us have been there: we've given (or received) a poorly chosen gift, or found two identical items under the tree. What's the legal framework for returning or exchanging the wrong present, so as to save the joy and peace of Christmas?

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  • Czech Republic

    The trouble with X-max parties

    Countless Czech businesses have it made a tradition to take out their employees for a celebration of Christmas and the imminent close of the year. These Christmas parties are immensely popular among employees. However, sometimes things get out of control, and you end up with (hopefully minor) injuries or damage to property. In such a case, who is liable – the employee, or the employer?

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