The January Adviterra Club focused on current tax and contribution changes that will affect the business environment in 2026. In three expert panels, we looked at the broader economic context, specific changes for entrepreneurs, and practical issues from real life.

Where do taxes and contributions go?

In the introductory section, we focused on the state of public finances, the development of the deficit, GDP, and inflation. The discussion showed why the scope for further tax increases is narrowing and why future changes will increasingly affect entrepreneurs.

Changes for individuals and legal entities

The second block focused on legislative changes from 2026 onwards – new rules for sole traders, an increase in the tax burden, changes in progressive taxation, the return of minimum tax for limited liability companies, and situations where it is worth reconsidering the form of business.

VAT and passenger cars in practice

The conclusion focused on the topic of VAT deduction restrictions for passenger motor vehicles. We discussed who is entitled to a full deduction, what an electronic logbook must contain, what the reporting obligations are, and where the greatest risk of a tax audit arises in practice.

If you would like to read more details and explanations on individual topics, you can find a complete overview in our blog.