The Czech Republic has published Financial Bulletin No. 20/2021, which includes a decision from the Minister of Finance that relaxes the conditions for deducting costs incurred for vocational training equipment. Such equipment is eligible for a 110% deduction subject to the condition that the equipment is used in three tax periods following acquisition. Given that training at schools and certain workplaces was banned during certain periods in 2020 and 2021 due to COVID-19, The Minister of Finance has decided not to restrict the deduction for failing to meet the use condition during the period 1 April 2019 to 30 April...