In general, the Income Taxes Act provides taxpayers with an option to suspend tax depreciation of assets or not to utilise it at all. Thus, the utilisation of tax depreciation in the tax base is an alternative, not an obligation for the taxpayer, abstracting from special ways of asset depreciation or special taxpayer treatments, e.g. in the case of investment incentive recipients.

Although the European and Czech regulation of special rights of employees posted abroad is quite old, many employers are unaware of its existence or choose to ignore it arguing that no one will find out. With such ignorance, they are risking heavy fines, as the inspection authorities carry out systematic checks in this area. A case in point may be the EUR 54,000 fine faced by a Slovak company posting its workers to Austria.