A bérszínvonal változásával lépést tartani: 2024-es jogszabályi változások Közép-Európában

A bérszféra folyamatosan változik, a jogszabályi változások befolyásolják, hogy hogyan kompenzálják a vállalkozások alkalmazottaikat. Ezeknek az frissítéseknek a követése kihívás lehet, különösen azok számára, akik több országban működnek. Az ASB Csoportnál megértjük a nemzetközi bérszámfejtés bonyolultságait, és elkötelezettek vagyunk ügyfeleink tájékoztatásában.

Vouchers form the VAT perspective from 1 January 2019

Further to the information presented in the previous issue of our Newsletter, we would advise you that the currently prepared amendment to the Czech VAT Act, which is to come into effect from 1 January 2019, has included the wording of the Council Directive (EU) No 2016/1065 (the “Directive”), which regulates the treatment of vouchers from the VAT perspective with the aim of ensuring identical treatment of vouchers in all EU Member States to avoid any undesirable consequences in the single market.

ASB Group: „Extension of the reporting duty on income going abroad”

The 2019 tax pack significantly extends the reporting duty in relation to the income paid by Czech taxpayers abroad. This measure has remained somewhat in the shadow of the implementation of European legislation (the ATAD Directive), but it deserves attention, as it concerns a wide range of subjects. According to the proposed draft Section 38da of the Income Tax Act, the notification duty (hitherto applied only in relation to income subject to withholding tax) will now also apply to exempt income or income that is not taxable in the Czech Republic under the international treaty. Typically, these include interest or dividend income.

Employees love benefits. Which are currently in the course?

The trailblazer in the field of employee benefits in the Czech lands was Tomáš Baťa, who offered employees company accommodation, education and, for example, contributions to healthcare products. Today we have a wider range of benefits, some of which are, however, more suitable and sought-after. The conditions for the provision of employee benefits should be the same for all employees and set out in an internal regulation. We provide a summary of the most frequently used, including their tax consequences, both on the part of the employer and on the part of the employee.