Aktualizace I/2 2025 - Daně z příjmů

Act No. 84/2025 Coll. proposes a terminological change to the income tax law to exclude situations where a benefit to one's own employees in the form of a contribution for the operation of preschool childcare facilities or kindergartens is taxed, while the related expense is not tax-deductible for the employer. The title includes: Act No. 586/1992 Coll. on income taxes. Notice of the change to Act No. 280/2009 Coll. Tax Code. Long annotation: Amendment No. 52/2025 Coll. which modifies the income tax law, clarifies the documents required to prove tax benefits for studies at secondary, higher vocational, or universities abroad, studies at foreign universities in the Czech Republic, or studies in a higher education program of a foreign university conducted on the territory of the Czech Republic by a Czech legal entity, equated by a decision of the Ministry of Education, Youth and Sports to studies at secondary, higher vocational, or universities in the Czech Republic. This will involve processing personal data provided in the submitted documents. The mentioned documents will be submitted to employers or the authorities of the Financial Administration of the Czech Republic, in the public interest to prove the existence and duration of the given...