Finance Ministry instructions D-190, D-223 and D-267 replaced with instruction D-300
For example, Instruction D-300 provides that expenditure (costs) set out in Section 24 subs. 2 ITA constitute tax deductible costs under Section 24 subs. 1 ITA, whether or not they have been incurred to secure, attain or maintain income (provided that they are not expressly specified as not deductible for tax purposes by other provisions of ITA). The Instruction was published in Financial Bulletin no. 11-12/2006 and is available on the Finance Ministry's web pages.
Other articles
Workplace mental health deserves attention, but the European Parliament’s proposals raise questions
On 6 October 2026, the European Parliament adopted a resolution calling on the European Commission to bring forward legislation on psychosocial risks, stress and mental health at work.
KŠB recognised as a Law Firm of the Future for 2026/2027
KŠB hasreceived legalweb’s Law Firm of the Future 2026/2027 certification, whichwas presented to the firm at a ceremony that brought together the legalweb community. The initiative explores how law firms are responding to a changing legal market, adopting new technologies and adapting their services to clients’ needs.
Contract Competition 2026
KŠB ve spolupráci s největší nezávislou asociací studentů práv na světě ELSA vyhlašuje již 15. ročník soutěže CONTRACT COMPETITION. Soutěž studentům práv nabízí jedinečný pohled do světa transakčního práva pod vedením advokátů přední české advokátní kanceláře.
