Martina Sumerauerová

Tax Manager

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CV

Projects

Awards and media

E-mail

martina.sumerauerova@havelpartners.cz

Practice Areas

Tax law

Martina Sumerauerová specialises in corporate income tax.

Her tax advice entails in particular preparation of tax returns, and day-to-day advice to major multinational manufacturing and trading corporations doing business in the Czech Republic, especially in the automotive, pharmaceutical industries, in the leasing sector or in the provision of IT and online services. Martina has ample expertise in compiling comprehensive tax returns for beneficiaries of investment incentives transformation of such companies, and transfer pricing agenda. During her practice, she was responsible for comprehensive tax agenda of numerous Czech branches of multinational corporations, including assisting during tax inspections.

Before joining HAVEL & PARTNERS Tax s.r.o. (formerly TAX ADVISORY SERVICES) in 2010, Martina had worked in the tax department of PricewaterhouseCoopers Česká republika for six years.

Membership in professional associations

Czech Chamber of Tax Advisers (KDPČR)
Corporate Income Tax Section of KDPČR

Languages
Czech, English

Education

University of Economics and Business, Faculty of Economics, Prague (2004), Ing. (Master’s degree)

comprehensive tax advice to Czech companies as well as subsidiaries of multinational corporations
preparation of tax returns for legal entities, including business leases and mergers
advice on tax deductible research and development items
advice on employee benefits, travel allowances and expenses, including digitalisation of documentation
calculation and reporting of deferred tax
advice related to VAT with a focus on services and chain supplies
ongoing accounting consultancy

Publications and newsletters

Sale and leaseback and VAT as of 1 April 2022

Authors: David Krch, Martina Sumerauerová, Kristýna Šlehoferová 1 April saw the publication of the conclusion of the Coordination Committee, that is the meeting of the Czech Chamber of Tax Advisors and representatives of the General Financial Directorate regarding VAT on sale and leaseback in the matter of interpretive unification of conclusions in the application of […]

Publications and newsletters

Abolishment of the road tax for all vehicles up to 12 tons of weight

Authors: David Krch, Martina Sumerauerová, Zuzana Zavadilová As you have probably noticed in the media, the Czech Government announced a package of three major measures in response to the significant increase of fuel as a response to the situation in the Ukraine. As we expect these measures to impact your business, we would like to […]

Publications and newsletters

Dawn raids carried out by the tax administrator at the place of residence of an employee, an executive director or an entrepreneur – work from home, on-site investigation and “legitimate” requirements of the tax administrator

Authors: David Krch, Martina Sumerauerová, Alice Zemánková Much has already been written in connection with the amendment to the Tax Code as of 1 January 2021, in particular the change in the method of initiating a tax audit by delivering a notice of initiation of a tax audit to a data box. However, the initiation of a tax audit […]

Publications and newsletters

DIGITISATION OF ACCOUNTING AND TAX DOCUMENTS UNDER THE APPLICABLE LEGISLATION

Authors: David Krch, Jaroslav Šuchman, Martina Sumerauerová Thanks to the development of IT technology, the possibilities of digitising accounting and tax documents have increased significantly over the last few years. Until a few years ago, only some of our clients worked with digitised documents, now we hardly know anyone who does not use this option […]

Martina Sumerauerová

Membership in professional associations

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