• 79% of companies intend to make moderate to extensive hybrid work changes, but only 40% have communicated their plans to workforce
• Lack of clarity has created disconnect with employees who want flexible working arrangements
• 90% of employees want flexibility, but 35% of employers want a full return to office post-pandemic 

The Supreme Administrative Court (SAC) upheld a taxpayer's cassation complaint in a dispute over the legitimacy of claiming costs/expenses for destroyed goods. According to the SAC, without informing the appellant the appellate body assessed the issue differently from the tax administrator, concluding, without this being supported by the relevant file, that the taxpayer failed to prove the deductibility of the expenses. The principle of two-instance administrative proceedings was thus breached.

On 27 July 2021, Act No. 285/2021 Coll. was published in the Collection of Laws, amending Act No. 586/1992 Coll., on Income Taxes, as amended, specifically the area of tax allowances for children as defined in Sections 35c and 35d. Both amendments will decrease the tax burden of taxpayers.