Corporate income tax

Corporate income tax is a direct state tax. To fulfil their income tax liabilities, legal entities are obliged to comply with the requirements of Act No 595/2003 Coll. on Income Tax as amended. In general, the subject of corporate income tax is taxable income (revenue) from a taxpayer´s activities and from the disposal of a taxpayer´s property, except for specifically defined exceptions (e.g. exceptions for taxpayers not established for business purposes; donations; income from dividends, provided certain conditions are met, etc.).

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