Czech Republic


The new corporate income tax return form features two interesting innovations

The first change is that a legal entity will now enter the amortisation of intangible assets acquired on and after 1 January 2021 in Part B of Schedule 1, Section II, on line 12 instead of line 10. However, intangible assets acquired before 1 January 2021 are not affected by the change, i.e. the amortisation […]