Draft Amendment to the Income Tax Act to be commented on by AmCham

The Finance Ministry has finalized an amendment to the Income Tax Act. The bill includes, for example, provisions on tax deductibility of gifts, on thin capitalization (nízká kapitalizace), it removes some differences in taxing natural persons in 2009 as compared to 2008...

The AmCham is among organizations asked to provide comments. Please view the attached draft amendment and a reasoning report (duvodova zprava). Comments are to be sent to Iveta Havlova at ihavlova@amcham.cz by March 15.

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