Ondřej Málek analyses the case law of the Supreme Administrative Court on the beneficial owner of income on the Právní prostor

An expert article by Ondřej Málek, tax advisor (of counsel), has been published on the legal portal Právní prostor, focusing on the recent case law of the Supreme Administrative Court in the Yolt Services matter.

In the article, Ondřej examines the interpretation of the concept of the beneficial owner of income in the field of international taxation, in particular the denial of treaty benefits, the application of the so-called look-through approach, and the allocation of the burden of proof between the income payer and the tax authorities. He also analyses subsequent decisions of the Supreme Administrative Court in the broader context of domestic and EU case law.

The article further addresses developments in 2025 case law, when the Supreme Administrative Court initially indicated a restrictive approach to the application of the look-through approach, but subsequently adjusted its position.

A systematic overview of the decision-making practice, together with practical conclusions for taxpayers when structuring cross-border arrangements, is available here.