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Dopady odkládaného zrušení superhrubé mzdy

Publication

Abstract

There have already been a number of attempts to abolish the concept of super gross wages used for personal income tax purposes since 2008. The most recent proposal to abolish super gross wages and introduce a progressive tax system was put forward in February 2018 as part of a tax package suggested by the Czech Ministry of Finance and subsequently appeared in the current government's policy statement.

By August 2018 this intention had disappeared from the government's legislative package, but we can expect this amendment to be brought back to the table in the future.