Tax Laws 2022

The best-selling tax publication in the Czech Republic!

The publication contains the full text of all tax laws effective as of 1 January 2022, including all numbers of amendments published in the Collection of Laws.

Amendments effective as of January 2022 are distinguished by different typefaces. Amendments to laws with later entry into force are - for reasons of clarity of the text - listed in the summary of amendments, together with their date of entry into force. These changes are indicated graphically in the text.

The file contains the Income Tax Act, Act on reserves for determining the income tax base, Real Estate Tax Act, Road Tax Act, VAT Act, Excise Duty Act, selected provisions of the Public Budget Stabilisation Act, regulating three energy taxes and the Gambling Tax Act. The procedural provisions of the tax laws are contained in the classified tax code.

A brief annotated overview of the amendments adopted during 2021 and effective from the beginning of 2022 is concentrated in the introduction of the publication. It is an important tool for the reader to keep track of the changes taking place in the tax area. The advantages of the file include not only the marking of the amended text in a different typeface, but also the fact that before the text of the law – for major amendments to laws – includes expert commentaries of the staff involved in various degrees in the preparation and application of the included laws and their amendments.

Thus, the issuance of a set of tax laws always responds to the adoption of significant changes to laws that affect a large number of persons.