Costs of registration of chemical substances
According to the information provided by the GFD and in compliance with the relevant EU regulations, a resolution on registration of a chemical substance made by the European Agency is understood to be a fixed intangible asset. The costs incurred in connection with such registration, evaluation, permission and restriction of chemical substances are, in compliance with accounting regulations[1], deemed to constitute a part of the acquisition price of the relevant resolution on registration.
Tax depreciations can be applied evenly in respect of this intangible asset without any interruption for a period of 72 months.
Where the costs incurred in connection with obtaining the registration of a chemical substance are included in the operating profit/loss, they cannot be tax deductible pursuant to the Income Tax Act and they must be therefore excluded from the tax base.
If such costs are retained in the tax base as a tax deductible cost, the payer is obliged to file a supplementary income tax return for the relevant periods and exclude such costs from the tax base.
[1] Pursuant to Section 6(3)(c) of Decree No. 500/2002, Coll., implementing certain provisions of the Accounting Act.
Other articles
KŠB Partner Tomáš Sequens Speaks at the “Law and the Environment” Conference
Organized by Česká justice and Ekonomický deník at Truhlárna Karlín in Prague, the “Law and the Environment” conference brought together representatives from the government, the business sector, the professional community, and the legal profession to discuss the current challenges related to environmental protection, decarbonization, and the regulatory framework for doing business.
KŠB Provide Insight into the Legal Support for Smetana Litomyšl Music Festival
Our colleagues Sylvie Sobolová and Jana Guričová were interviewed by Jan Januš’s legalweb about the legal support for Smetana Litomyšl, one of the most important music festivals in the Czech Republic.
KŠB Sponsors 19th Annual Student Research and Professional Activities Competition at Charles University’s Faculty of Law
Kocián Šolc Balaštík was once again a partner of the Student Scientific and Professional Activities (SVOČ) competition at Charles University’s Faculty of Law. The awards ceremony for the 19th annual competition took place on June 11, 2026, with students, academics, and competition partners in attendance.
