Martina Sumerauerová

Tax Adviser

Email:
martina.sumerauerova@havelpartners.cz

Practice Areas:

Martina Sumerauerová specialises in corporate income tax.

Her tax advice entails in particular preparation of tax returns, and day-to-day advice to major multinational manufacturing and trading corporations doing business in the Czech Republic, especially in the automotive and pharmaceutical industries. Martina has ample expertise in compiling comprehensive tax returns for beneficiaries of investment incentives, transfer pricing, and day-to-day tax advice. During her practice, she was responsible for comprehensive tax compliance agenda of numerous Czech branches of multinational corporations, including assisting those organisations during tax inspections.

Before joining HAVEL & PARTNERS Tax s.r.o. (formerly TAX ADVISORY SERVICES) in 2010, Martina had worked in the tax department of PricewaterhouseCoopers Česká republika for six years.

Membership in professional associations

Czech Chamber of Tax Advisers (KDPČR)
Corporate Income Tax Section of KDPČR

Languages
Czech, English

Education

University of Economics in Prague, Faculty of Economics, Prague (2004), Ing. (Master’s degree)

Examples of tax advisory services

  • tax advice to Czech companies as well as subsidiaries of multinational corporations
  • preparation of comprehensive tax returns for legal entities, including business leases and mergers
  • advice on tax deductible research and development items
  • advice on travel allowances and expenses, including digitalisation of documentation
  • calculation and reporting of deferred tax
  • comprehensive advice related to VAT with a focus on services and chain supplies

Publications and newsletters

Sale and leaseback and VAT as of 1 April 2022
Authors: David Krch, Martina Sumerauerová, Kristýna Šlehoferová 1 April saw the publication of t… read more »

Abolishment of the road tax for all vehicles up to 12 tons of weight
Authors: David Krch, Martina Sumerauerová, Zuzana Zavadilová As you have probably noticed in the… read more »

Dawn raids carried out by the tax administrator at the place of residence of an employee, an executive director or an entrepreneur - work from home, on-site investigation and “legitimate” requirements of the tax administrator
Authors: David Krch, Martina Sumerauerová, Alice Zemánková Much has already been written in conn… read more »

DIGITISATION OF ACCOUNTING AND TAX DOCUMENTS UNDER THE APPLICABLE LEGISLATION
Authors: David Krch, Jaroslav Šuchman, Martina Sumerauerová Thanks to the development of IT tech… read more »