Daně z příjmů s komentářem 2026 (2026)

This twentieth edition of the accessible practical specialist publication on income tax contains the current wording of Act No. 586/1992 Coll., on Income Taxes, applicable and effective for 2026 and 2027, including amendments for the 2026 tax period and amendments approved for the 2027 tax period. Since the previous 2024 edition, major amendments have affected building savings, mortgage loans and housing financing, while several amendments have introduced further grounds for compensation. Changes connected with the introduction of a single monthly employer report have created a new system for reporting and monitoring employees’ income and employers’ obligations. The publication also covers changes to flat-rate tax, exemptions for income from the sale of securities and shares, tax regimes for qualified employee options, the deduction for research and development support, deductions in cases of common control, the transfer of tax liability and liability for tax, and duties concerning tax advances, including payment deadlines, reporting, self-assessment, penalties and late-payment interest. It also discusses new non-monetary obligations for taxpayers and the abolition of the registration duty for payers of employment income. Comments by PhDr. V. Pelc and JUDr. V. Pelc provide methodological guidance for interpreting individual provisions, supplemented by an extensive overview of recent and established case law, including the relevant tax-law facts and their solutions, as well as general theoretical conclusions. Key terms accompany each provision, and the index helps readers navigate the Income Tax Act and related regulations. The publication is intended for p