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ASB Slovakia asistovala REDSIDE v najväčšej priemyselnej investičnej transakcii roku 2018

REDSIDE úspešne ukončila najväčšiu priemyselnú transakciu tohto roku na Slovensku. Prémiová investičná príležitosť vyvolala mimoriadne silný záujem viacerých inštitucionálnych investorov a správcov aktív. Kupujúci, REDSIDE investiční společnost, a.s., aktuálne spravuje investície v hodnote viac ako 500 mil. Eur. Kúpa priemyselného parku v Trenčíne prestavuje pre spoločnosť REDSIDE mimoriadne úspešný vstup na slovenský realitný trh v oblasti industriálnych nehnuteľností.

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7. Január 2019

Tax on revenues on commercial buildings – a radical change in 2019

Important changes to tax on revenues from real estate are planned from 1 January 2019, which will involve a tax on income from ownership of most commercial buildings (the so-called “minimum tax”).

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11. December 2018

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.

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21. November 2018

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.

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21. November 2018

Statutory time period for retaining employee documentation is shortened

From 1 January 2019 the statutory period for retaining employment and personal files is shortened. The current 50-year retention period is reduced to 10 years starting from the end of the calendar year in which the employment ceases.

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6. November 2018

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.

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6. November 2018

New rules for tax deductibility of interest expense and their impact on business companies

The so-called Anti-Tax Avoidance Directive (ATAD) adopted at the EU level in June 2016 aims at the determination of measures preventing the avoidance of tax obligations. This directive is yet another output of the OECD and EU incentive for the prevention of erosion of the tax base and profit shifting (BEPS).

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6. November 2018

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