In this article, I would like to discuss some basic features of tax law in the Czech Republic. In particular, I will also deal with some special issues relating to immigration and emigration in connection with the “Pausalni Dan” flat-rate tax scheme. The most important regulations can be found in the Income Tax Act “586/1992 …
Some of you will no doubt have already read the latest news on the taxation of cryptocurrencies, tokens, staking and mining. However, what most may not have noticed is the rather disadvantageous taxation of cryptomining. This is because the mined cryptocurrencies are not considered manufactured, but rather acquired. The mined cryptocurrencies must therefore be valued …
The German tax office is very quick to assume that there has been an abuse of tax planning within the meaning of Section 42 of the German Fiscal Code, although in many cases this assertion turns out to be unfounded (in court). When is there an abuse of tax planning? As a rule, there is …