Tag Archives: ZPZR

Winter Allowance (Christmas Bonus) and the Reform of the Flat-Rate Tax Regime – Key Provisions of the New Act on the Right to the Winter Allowance and the Reform of Determining the Tax Base by Applying Flat-Rate Expenses (ZPZR)

darila december

The new Act on the Right to the Winter Allowance and the Reform of Determining the Tax Base by Applying Flat-Rate Expenses (ZPZR) entered into force on 20 November 2025, while the provisions relating to flat-rate taxpayers and the tax base will enter into force on 1 January 2026. The Act on the Right to […]