CBC Tax specializes in Czech corporate income tax matters, including its application in cross-border situations. From a geographical perspective we focus (although not exclusively) on Dutch companies and individuals that invest or operate in the Czech Republic, or plan to do so. Services that we are able to provide include:

Tax planning and transaction advice

• Advice on establishing ownership and group structures – choice between legal entity or branch; choice of suitable legal form; selection of a beneficial holding location
• Advice on structuring finance – equity vs. debt finance; limiting adverse thin cap and withholding tax consequences
• Support with acquisitions and reorganizations – tax due diligences; review of tax aspects of financial models; review of acquisition agreements from the tax perspective; support with negotiations; post-acquisition advice (e.g. mergers and de-mergers)
• Advice on structuring of the professional activities of individuals – choice of contractual arrangements (e.g. labor agreement vs. mandate agreements); advice on tax residency matters
• Specific activities with respect to optimizing the tax position – carrying out tax scans, implementation of recommendations
• Tax review of specific transactions and agreements – loan agreements, rent agreements, sale and lease-back agreements
• Provision of second opinions regarding specifically agreed matters
• Other activities – advice, intermediation and/or coordination of the establishment of Czech legal entities or branches  

Compliance activities and ongoing advisory services

• Registration of legal entities and individuals for tax, social insurance and health insurance purposes
• Representation of clients vis-à-vis the Czech tax authorities
• Preparation of corporate income tax, personal income tax and Value Added Tax returns
• Functioning as ad-interim interface between foreign headquarters and the Czech financial/tax function
• Provision of ad-hoc advice on the tax treatment of specific transactions and items
• Provision of advice on documentation matters in order to support the adopted tax treatment of transactions with a view to limit tax exposure