V Celnici 1031/4, 110 00 Praha 1
Czech Republic
Tel: +420 224 931 366
IČ: 27215849
Registered in the Commercial Register maintained by the Municipal Court in Prague under file C 105100 .
In 2026, new obligations related to public Country-by-Country reporting (Public CbC-R) will take effect, changing the existing rules for preparing and disclosing tax information by the largest corporate groups. For globally operating companies, this is not only a reporting requirement but also an important element of transparency and reputation-building vis-à-vis investors, customers, and the market.
The new year brings extensive changes in the payroll area that will affect both employees and employers. This article summarizes the key legislative developments that need to be reflected in HR practice.
One of the measures approved as part of the third consolidation package is the limitation of VAT deduction on company vehicles that are also used for private purposes. Below we provide a concise overview of this limitation, based on the methodological guidance of the Financial Directorate of the Slovak Republic No. 3/DPH/2025/MU, the transitional provisions of Article 85n of Act No. 222/2004 Coll. on Value Added Tax, as amended, and Article 55 zzzk of Act No. 595/2003 Coll. on Income Tax, as amended.