DaÚ 1/2025 Ukončení roka – ZDP

As the end of the year approaches, many personal income taxpayers face the obligation to file an income tax return. An overview of the issue will be provided by the article 'Year-End from the Perspective of the Income Tax Act' in the Current section. Additional information on tax issues is also offered in articles such as 'Termination or Suspension of Business after a Natural Disaster,' 'Tax Loss of an Entrepreneur,' 'Extraordinary Tax Depreciation - Zero-Emission Vehicles,' 'Supply of Real Estate and VAT,' 'Change of Tax Period,' 'Special Regime for Small Businesses,' and more.