Tax law

Tax law

Key contacts

David Krch
Tax Partner
david.krch@havelpartners.cz

David Neveselý
Partner
david.nevesely@havelpartners.cz

Josef Žaloudek
Partner
josef.zaloudek@havelpartners.cz

Tax consultancy practice

The tax team at HAVEL & PARTNERS is comprised of fifteen specialists and consultants who have long and extensive experience from three of the Big Four companies (EY, PwC and Deloitte) and are prepared to assist clients in all fields of local and, to a considerable extent, international taxes. Members of the team who operate primarily in Prague and, to a limited extent, in Bratislava, are able to provide excellent tax services to multinational corporations, local business groups, private clients and their families.

We ensure that legal and tax services are very closely linked to each other with the aim of providing clients with complete services in one place. A tax team that is an integral part of the legal practice structure and the presence of tax attorneys establishes a unique degree of interconnection of tax and legal agendas and thus creates the maximum synergy of services in these two areas. We offer a unique combination of legal expertise and knowledge, with regard to both national and international tax issues.

We are the most recommended law firm in the Czech and Slovak official Law Firm of the Year awards in the Tax Law category.

Tax services for private clients

  • advisory to owners and managers of companies, athletes, artists and significant public figures
  • tax structuring of possession, administration and protection of private property
  • preparing tax returns of natural persons including the related communication with tax authorities
  • all-year advisory reducing the stress of the last days prior to the submission of the tax return
  • comprehensive representation of natural persons based on a general power of attorney, taking care of all communication with the tax authority

Tax services for corporate clients

  • regular and comprehensive tax services and advisory for large corporations
  • preparing corporate income tax returns and related documents for future tax inspections
  • reviewing and structuring contracts with suppliers and customers (including coordination of the legal and tax team without needing any assistance from the client)
  • tax structuring of transactions and investments
  • support in all tax areas of doing business in the Czech and Slovak Republics, in particular corporate income tax, VAT and employee taxation
  • handling transfer prices including preparation and updates of the respective documents
  • assistance to corporations receiving investment subsidies (tax credits), preparation of their corporate income tax return, assistance during follow-up inspections by the Ministry of Finance and the Ministry of Industry and Trade and communication with public authorities
  • assistance to corporations claiming tax deductions for research and development (assessing the entitlement to claim tax deductions and the compliance of prepared documents with statutory requirements, and preparing the documents as such)
  • active communication with auditors and corporate management in HQs, assistance in case of issues with an international element and group-wide implications

Other services

  • representing clients before the tax authority during tax inspection and other proceedings
  • VAT compliance for foreign entities registered for VAT in the Czech Republic
  • comprehensive tax due diligence

Publications and newsletters

Proposal for an EU Directive to prevent the misuse of entities without sufficient economic substance - or what if you no longer reduce your withholding tax?
Authors: Josef Žaloudek, Kateřina Havlínová in cooperation with Mgr. Martin Blaha, an attorney of t… read more »

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 »

Charitable Support to Ukraine and Taxes in Light of the Recently Announced Amendment to the Income Tax Act
Authors: David Krch, Kateřina Havlínová, Jan Macháček In connection with the conflict in Ukraine… read more »

VAT and paybacks provided to health insurance companies
Authors: David Krch, Václav Audes, Vlaďka Laštůvková We would like to take this opportunity to i… read more »

Importance of the Court of Justice of the EU’s judgments for VAT
Authors: Josef Žaloudek, Kristýna Šlehoferová The Court of Justice of the European Union deliver… read more »

The deadline for submitting a notification of income paid to a foreign country is approaching
Authors: Josef Žaloudek, Kamila Chládková Do you know how to complete the form and what to inclu… read more »

Are the changes in investment incentives about to bring new investment?
Authors: David Krch, Kamila Chládková Up until the summer of 2019, incentives were a popular too… read more »

What’s New in 2022/2021 Taxes - What You Should Pay Attention to Not Only with the New Year Coming
Authors: David Krch, Kamila Chládková Although there are not many changes for 2022, let us brief… read more »

The Supreme Administrative Court annulled the obligation to pay additional VAT in the Czech Republic on the consideration for marketing services provided abroad in connection with the distribution of medicinal products
Authors: David Krch, Vlaďka Laštůvková At the end of this November, the Supreme Administrative C… 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 »

VAT updates in e-commerce
Authors: David Krch, Kristýna Šlehoferová An amendment to the VAT Act in e-commerce is expected … read more »

This year’s news on the deadlines for filing personal income tax returns and reports by self-employed persons
Authors: David Krch, Martina Jelínková An amendment to the Tax Procedure Code valid from 1 Janua… read more »

Some changes in income tax with an international element
Authors: David Neveselý, David Krch, Josef Žaloudek As a follow-up on our previous Tax Flash on … 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 »

The court laid down a duty to pay VAT in the Czech Republic from the marketing services payment made abroad in connection with the distribution of medicinal products
Authors: David Krch, Vlaďka Laštůvková Recently, a debate has been sparked in the pharmaceutical… read more »

Cancelation of the real estate acquisition tax
Authors: David Krch, David Neveselý, Josef Žaloudek Dear Clients and Business Partners, Act N… read more »

Are you doing business through a limited liability company? You may now be eligible for a compensation bonus in connection with the coronavirus
Authors: Ondřej Florián, Pavlína Petráčková, Eliška Dittrichová An amendment to Act no. 159/2020… read more »

Aid to self-employed persons – Compensation bonus II
Authors: David Krch, Josef Žaloudek Dear Clients and Business Friends, We follow up on our pr… read more »

Support for self-employed persons hit by the COVID-19 outbreak
Authors: David Krch, Josef Žaloudek Dear Clients and Business Friends, We write to… read more »

“Liberation Tax Package 2”, and other governmental measures and regulations
Authors: David Krch, Martin Bureš, Lucie Čirková Dear Clients, Dear Business Friends, We bri… read more »

What are the impacts of the Liberation Tax Package?
Authors: David Krch, Josef Žaloudek, Martin Bureš Dear clients and business partners… read more »

Articles and Interviews

Cryptocurrencies and international sanctions
Author: Hana Erbsová Source: Epravo.cz Unfortunately, it is no longer just technology and tax… read more »

Press releases

Hana Erbsová of HAVEL & PARTNERS becomes “Tax Advisor of the Year” in the Tax Administration category
Attorney-at-law Hana Erbsová, who has been a part of the legal-tax team at HAVEL & PARTNERS sin… read more »

HAVEL & PARTNERS significantly strengthens its tax litigation team
HAVEL & PARTNERS, the largest Czech-Slovak law firm, has expanded its team specialising in … read more »

Significant Matters

Comprehensive legal advice by HAVEL & PARTNERS on a spin-off of the assets of Pražská teplárenská a.s.
The largest Czech-Slovak law firm HAVEL & PARTNERS has provided, under the leadership of Ondřej… read more »

Partners

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Tax Team

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