Act No. 65/2022 Coll., which regulates certain measures in connection with the armed conflict on the territory of Ukraine caused by the invasion by the troops of the Russian Federation, has for several years maintained, among other things, an increased value of donations of instead of the standard of (legal entities) or (natural persons) that can be claimed as a deductible value. An amendment to this law, which the Ministry of Finance has long announced and sought to enforce, has been going through the legislative process. This extends the increased value of donations until 2026 and retroactively including 2024. Other measures, such as the extension of the range of deductible donations to include donations in connection with support for Ukraine or the possibility to claim such donations directly as a tax deductible expense, also remain in force.
On this occasion, I would also like to point out that the Financial Administration has issued Information on proving the provision of a donation in connection with the floods that affected the Czech Republic in the autumn of 2024. Compliance with the conditions is most often proved by a certificate of the recipient of the donation, but it can also be proved in other ways (e.g. by a bank account statement, a snippet of a bank draft and printed information about the recipient of the donation and the purpose of the donation). This procedure can be used in particular in cases where the funds have been provided to selected published accounts of public collections that have been established in accordance with Act No 117/2001 Coll., on public collections, and are registered in the Central Register of Public Collections of the Ministry of the Interior of the Czech Republic. A list of selected accounts with the possibility of simplified proof of donation in connection with the natural disaster (floods and inundations) that hit the territory of the Czech Republic in autumn 2024 is provided in the above-mentioned Information on proof of donation in connection with floods.
Autor: Jiří Jandečka
On this occasion, I would also like to point out that the Financial Administration has issued Information on proving the provision of a donation in connection with the floods that affected the Czech Republic in the autumn of 2024. Compliance with the conditions is most often proved by a certificate of the recipient of the donation, but it can also be proved in other ways (e.g. by a bank account statement, a snippet of a bank draft and printed information about the recipient of the donation and the purpose of the donation). This procedure can be used in particular in cases where the funds have been provided to selected published accounts of public collections that have been established in accordance with Act No 117/2001 Coll., on public collections, and are registered in the Central Register of Public Collections of the Ministry of the Interior of the Czech Republic. A list of selected accounts with the possibility of simplified proof of donation in connection with the natural disaster (floods and inundations) that hit the territory of the Czech Republic in autumn 2024 is provided in the above-mentioned Information on proof of donation in connection with floods.
Autor: Jiří Jandečka