Legislative changes in payroll for 2026
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.
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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.
The investment company Amundi Czech Republic has completed the sale of the Polygon House office building in Prague's Pankrác. The property was acquired by the DRFG investment group. ASB Group participated in this transaction as an advisor representing the buyer, to whom it provided financial and tax due diligence services.