Tax

A foundation for the right decisions

Where tax meets law

At HAVEL & PARTNERS, tax consulting is about far more than numbers – it is about truly understanding a client’s business and the people who drive it. Over the past seven years, our tax team has grown from a small group of specialists into a respected advisory practice that combines deep tax expertise with legal insight and strategic perspective.

Case study

Tax litigation for a good cause

In 2023, our tax litigation specialists helped Česká spořitelna resolve a complicated and significant tax issue concerning the deduction of a donation from the tax base.

Taxation of ESOPs – What Every Employer Should Know

Employee stock ownership plans, or ESOPs, have become a popular incentive tool in recent years, particularly among startups and technology companies. However, taxation of these benefits remains a challenge for many employers. The rules have changed several times over the past year and a half, and in practice there is still uncertainty as to when and how tax should be paid. Let’s bring some clarity to the issue.

David Krch, Josef Žaloudek a Petr Tušakovský · 8 September 2025

Changes in VAT. What you should know

The year 2025 brings the most significant changes to value added tax for businesses in recent years. The changes not only affect VAT payers, but also companies that are yet to become VAT payers. We have put together a list of tax news you should not miss.

David Krch, Petr Tušakovský a Kristýna Šlehoferová · 13 January 2025

When the tax authority asks

Do you use advertisements? And could we see them?

Does your company claim advertising costs as a tax-deductible expenses? Do you exercise the entitlement to VAT deduction? This is indeed possible. However, as the decisions of the Supreme Administrative Court show, it is necessary to provide proper (supporting) documentation during a tax audit to prove that the marketing services were actually rendered in accordance with the contract. The mere existence of invoices and signed contracts does not automatically establish the tax-deductibility of the costs.

Martin Pecha, David Krch a Josef Žaloudek · 8 January 2024

Unwitting VAT fraud. Did you know? Could you have known?

That there is no way your company can be involved in VAT fraud? What you may not realise is that all it actually takes is for one link in the supply chain to fail to pay VAT and then you find out that you weren't careful enough when verifying your business partners. And the problem arises. The tax office may then ask you to pay the VAT that the potential fraudster has not paid. So how can you effectively defend yourself against unwitting involvement in VAT fraud?

David Krch, Josef Žaloudek a Petr Tušakovský · 11 September 2023

Tax novelties in 2023

New limits for VAT and lump-sum tax, windfall tax

With the start of the New Year, there have been significant changes in the area of taxes that affect many entrepreneurs and companies. An increase in the income threshold for VAT liability or the income limit for the application of lump-sum tax, the introduction of a new windfall tax, and changes in taxes for individuals will all come into effect. Get familiar with the new tax rules.

David Krch a Josef Žaloudek · 9 January 2023

Taxation of Cryptocurrencies – added up, summarised, taxed

Cryptocurrencies are an increasingly interesting asset even for investors who are not cyber enthusiasts. Yet there are still many questions and myths surrounding their taxation — and the most common one, that cryptocurrencies are tax exempt, is unfortunately a rumour.

David Krch, Hana Erbsová a Josef Žaloudek · 10 January 2022

What to do if the tax authority knocks on your door?

If the tax authority concludes that it needs more information to correctly assess the tax liability, it may decide to conduct an on-site investigation. However, few people know that a tax officer may knock on the door of an employee’s or entrepreneur’s home without prior notice.

David Krch, Hana Erbsová a Alice Zemánková · 13 September 2021