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"Švarcsystém": Navigating an Environment of Diverging Rules Payroll agenda

The debate regarding so-called "Švarcsystém" has been a recurring theme in the business environment for decades. It describes situations where a...

Marek Toráč
Anna Beránková
| 4 min read | May 5, 2026
Instructional Videos for JMHZ on the CSSZ ePortal Payroll agenda

In response to the increasing number of inquiries regarding the Unified Monthly Employer Report (hereinafter " JMHZ "), the Czech Social Security...

Marek Toráč
Anna Beránková
| 2 min read | May 5, 2026
GT Verdict: Sport is Built on Fair Play—But What About Finance? Verdict

In sports, we generally assume that everyone plays by the rules. This trust is a natural part of the game, much like the fact that everyone on the field...

Peter Burnus
| 5 min read | April 27, 2026

Most read

How the minimum levy for self-employed workers will increase in 2025 Personal income tax
Marek Toráč
| 4 min read | December 3, 2024
What is an annual financial report and how is it different from an annual report? Audit of financial statements
Jitka Pešičková
| 8 min read | June 13, 2023
Exchange Rate Risk in Consumer Credit and Limitation Periods – Recent Case Law of the CJEU Banking | Finance and Capital Markets
Martin Rypl
| 6 min read | June 23, 2026
Summer adventures and customs limits: What can you bring back from your holiday? However, be careful when packing your bags before departure already. International Taxes Advisory
8 min read | July 22, 2024

All articles

Top-up Taxes – Can we rest assured in the Czech Republic now? International Taxes Advisory

On 23 July 2025, the Senate of the Czech Republic discussed and approved an amendment to the Act on Top-up Taxes (Senate Document No. 160).

4 min read | July 28, 2025
Amendment to the Accounting Act approved in the Senate Accounting

As we have already informed you, on 27 June 2025 the Chamber of Deputies approved an amendment to Act No. 563/1991 Coll. on Accounting.

2 min read | July 28, 2025
Liability of an inactive managing director for the company’s obligations: Passivity does not absolve from responsibility Corporate and Commercial Law

In the practice of the Czech business environment, it is not uncommon for persons who do not actually perform their function to be appointed as members of...

Marie Mandíková
| 6 min read | July 22, 2025
Amendment of the code of tax procedures Procedural advisory

Act No. 218/2025 Coll., amending certain acts in the area of tax administration and the competence of the Customs Administration of the Czech Republic,...

5 min read | July 22, 2025
Accessibility of digital services is mandatory from June. It also applies to e-shops Legal

On 28 June 2025, Act No. 424/2023 Coll. on requirements for accessibility of certain products and services came into force. It follows European Directive...

4 min read | July 22, 2025
Top-up taxes – recent developments Top Up Tax

In June 2025, the Ministry of Finance of the Czech Republic published a draft Decree on form submissions for top-up taxes as part of the inter-ministerial...

5 min read | July 22, 2025
Investment incentives – current developments Tax & Accounting

Currently, a draft Government Regulation amending Government Regulation No. 221/2019 Coll., on the implementation of certain provisions of the Investment...

4 min read | July 22, 2025
Supreme Court of the Czech Republic: Can a blank promissory note be redeemed? Legal

The loss or destruction of a promissory note can be a serious problem, especially if it is a note securing a significant financial transaction. The problem...

4 min read | July 22, 2025
New Information on the correction of tax deduction claims for overdue receivables Value-added tax

We would like to draw your attention to the Information of the General Financial Directorate (“GFD”) regarding the correction of the tax deduction claim for...

5 min read | July 22, 2025
Audit of the "Bitcoin Case" for the Ministry of Justice Insight

Dear journalists,

Petr Paseka
| 2 min read | July 9, 2025
Interruption of studies as a reason for termination of employment Labour and Immigration law

Third-country nationals who are continuously preparing for a future profession by full-time study in the Czech Republic do not need a work permit, employment...

4 min read | July 4, 2025
Do not miss the last chance to get a grant for digital training for employees Subsidies

Funding from the National Recovery Plan (NRP) is gradually coming to an end, and at the same time the amount of funds available from operational programs is...

5 min read | July 2, 2025
The Chamber of Deputies approved a unified monthly employer report Tax & Accounting

The government's bill to reduce the administrative burden by unifying 25 forms into a single one was approved by the Chamber of Deputies on Friday, June 27,...

Anna Beránková
| 3 min read | June 30, 2025
Amendment to the Czech Act on Top-up Taxes is being finalized Top Up Tax

Following our previous information (here), we would like to inform you that on Friday, June 27, 2025, the amendment to the Act on Top-up Taxes (Parliamentary...

3 min read | June 30, 2025
Amendment to the Accounting Act: increase in turnover and asset limits approved Audit

As part of the parliamentary press issue 783, the amendment to Act No. 563/1991 Coll., on accounting, was discussed and subsequently approved in the Chamber...

3 min read | June 30, 2025
Approved Interpretation I-51 Reporting of Products and Goods Used for Demonstration Accounting and economic advisory

In June 2025, the National Accounting Council (“NAC”) approved new Interpretation I-51 related to the reporting of products and goods held for display.

3 min read | June 19, 2025
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