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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

SAC: Are material costs included in the contractual manufacturer’s remuneration? Transfer pricing

In judgment 1 Afs 2/2025-54, the Supreme Administrative Court (SAC) addressed the question whether the cost of materials should be included in the cost base...

4 min read | June 17, 2025
Is door-to-door selling legal? Legal

Door-to-door sales are not universally banned in the Czech Republic, but some towns and municipalities restrict or completely exclude them in their...

5 min read | June 17, 2025
ESG reporting audit in practice: What companies (do not) manage and how to do it Audit

The European CSRD introduces new sustainability obligations from 2025. With the so-called Omnibus Amendment, formal amendments have already been made that...

5 min read | June 17, 2025
Further developments in the area of top-up taxes International Taxes Advisory

Further to our earlier information ( here ), we would like to give you a brief update on the situation.

3 min read | June 3, 2025
Taxpayers’ interest in the R&D deduction is declining Corporate income tax

The latest data from the Czech Statistical Office show that the research and development (R&D) tax credit is used by only a minority of eligible companies...

Petra Vaněčková
| 5 min read | June 3, 2025
Amendments to the AML act not only in relation to cryptocurrencies Legal

Act No. 253/2008 Coll., on Certain Measures against the Legalization of Proceeds from Crime and Terrorist Financing (the “ AML Act ”) has been amended...

Olga Králíčková
| 5 min read | June 3, 2025
New limits for small-scale public procurement: What does the amendment to the PPA bring? Legal

Small-scale public procurement (hereinafter “ SSPP ”) constitutes a substantial part of public expenditure, especially at the level of municipalities, cities...

5 min read | June 3, 2025
How can 5G technology change the Czech industry? Digitalization

Under the auspices of the Ministry of Industry and Trade, the second seminar in a series of seminars on 5G technology took place on 14 May 2025, this time on...

4 min read | June 2, 2025
The deadline for filing a notice with the tax authority regarding the deferral of taxation of ESOP income is approaching Payroll agenda

The Internal Revenue Service has prepared an optional model form that employers can use to file a notice of intent to defer taxation of income from employee...

4 min read | May 23, 2025
Aid rate and sustainability of the project. What every company needs to know before applying for a grant Grants

Are you planning to expand your business and considering using grant support? Then you should know what the aid rate means and how it affects the total...

8 min read | May 21, 2025
Email: a risky but valid method of delivery! Corporate and Commercial Law

In its recent judgment [1] , the Supreme Court confirmed that the basic principles of service of legal documents also apply to delivery by e-mail. It...

6 min read | May 20, 2025
Fiction of signature in the case of a petition filed by an attorney from the perspective of the Constitutional Court’s ruling Litigation

At the beginning of this year, a key ruling of 18 December 2024 was published in the database of decisions of the Constitutional Court, with reference no....

Marie Mandíková
| 6 min read | May 20, 2025
Tighter rules on transfer pricing in Germany Transfer pricing

Given the fact that many Czech tax entities have their parent companies or other related parties in Germany, we would like to draw your attention to the...

4 min read | May 20, 2025
Send a paper, get a fine or Five rules of electronic communication with the state Legal

1. Do I have to communicate with the state exclusively electronically? In general, you do not have to communicate with the state exclusively electronically....

5 min read | May 19, 2025
“Professional companions” do not have to deal with taxes? Regional court rejects tax liability for prostitution Personal income tax

On 4 February 2025, the Regional Court in Ostrava issued a judgment under Case No. 65 Af 4/2024-64, in which it deals in detail with the question of the...

Anna Beránková
| 7 min read | May 19, 2025
Illegal employment is back on the list of priorities. Tax administration preparing to stop evasions of billions of korunas Payroll agenda

In a recent interview for the daily Hospodářské noviny, the Director General of the Financial Administration Simona Hornochová reopened the topic of illegal...

Anna Beránková
| 5 min read | May 14, 2025
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