Roční zúčtování daně z příjmů ze závislé činnosti za rok 2024 – Rindová Iva (2025)

The detailed commentary by the authors responds to all the changes that have occurred in the area of annual tax reconciliation for the past year and generalizes insights from practice. The basic outline of the discussed issues is based on the individual provisions of the Income Tax Act and related provisions of legal regulations directly or indirectly concerning the annual reconciliation process carried out by the employer.

News in this edition
In this 29th edition of the book, the chapter concerning entirely new provisions on tax-supported retirement savings products will be expanded, some of which can be applied in this year's annual reconciliation for the very first time, with no longer a division of the deductible amount into individual products, but rather concentrated under one non-taxable amount. A significant change has also occurred in the application of the spouse tax credit, which is why this area is discussed in detail in the publication, including illustrative examples. Furthermore, it is significantly

Closer to the structure and processing of the publication
The manual guides through the process of annual reconciliation not only for taxpayers but also for the tax administrator. It also describes the procedural steps according to the Tax Code during the tax settlement conducted in 2025 for the year 2024,…