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Learn moreCzech Republic: Taking into account estimated payables for income tax purposes (Supreme Administrative Court decisions)
Supreme Administrative Court decisions concerning “estimated payables” for income tax purposes
The Supreme Administrative Court issued two decisions concerning when a taxpayer may take into account “estimated payables” for income tax purposes.
- In the first decision, the court held (7 Afs 317/2022-30) that the taxpayer could not take into account estimated payables under a building contract until the exact amount of payable was known.
- In the second decision, the court held (2 Afs 79/2023-62) that the taxpayer could not take into account estimated payables for employee bonuses unless the employees were legally entitled to the bonuses.
Read an April 2024 report prepared by the KPMG member firm in the Czech Republic
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