lump sum change

In 2019 there is a change in the limit for the application of lump sums to self-employed persons.

Most of self-employd people using lump-sum expenditures (60% of income) to reduce the tax base and the taxes.

In 2018 the lump-sum was limited by 600 000 CZK. From 2019 the limit will be increased  to  1 200 000 CZK.

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