Depreciation and leasing of passenger cars – lowering thresholds From 1 January 2026, restrictions on the limits of permissible write-offs for depreciation and leasing of passenger cars came into force. In practice, this means that a higher part of lease installments and depreciation write-offs will remain non-cost, in the case of vehicles of a certain

We present below a short summary of the most important changes in tax/business law and practice in December. Legislation The assumptions for the draft act amending the Personal Income Tax Act and the Corporate Income Tax Act have been published on the website of the Government Legislation Centre – the abolition of the obligation to

The year 2026 seems to be another period in which the legislator introduces changes affecting many areas of tax settlements. On the one hand, the minimum wage is increasing, which automatically increases the sanctions in the Fiscal Penal Code. On the other hand, the limits resulting from the conversion of euro amounts are decreasing, which