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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

Case law on transfer pricing: Judgment 7 Afs 31/2024-27 (RR Donnelley Czech s.r.o.) Transfer pricing

In its judgment No 7 Afs 31/2024-27, the Supreme Administrative Court (SAC) dealt in detail with the question of the correctness of the determination of the...

5 min read | April 8, 2025
Amendment to the Excise Tax Act Tax & Accounting

As of 1 January 2025, an amendment to the Excise Tax Act came into force, bringing with it a number of significant changes. The primary objective of the...

4 min read | April 8, 2025
Guideline for the new digital era Corporate and Commercial Law

The new EU Council Directive to create a more integrated and digitised Single Market is bringing administrative relief, especially for SMEs. The countries...

Olga Králíčková
| 4 min read | April 8, 2025
Amendment to the Audiovisual Act: Increasing support for the Czech film industry Corporate and Commercial Law

The audiovisual industry as a modern industry has been undergoing almost continuous transformation in the recent years. The law reflects these developments...

5 min read | April 8, 2025
The Grand Chamber of the SAC on the issue of the limitation period for tax assessment Procedural advisory

In a recent resolution No. 1 Afs 231/2022-44, the Grand Chamber of the Supreme Administrative Court (SAC) addressed the issue of the limitation period for...

6 min read | April 8, 2025
Top-up taxes – current developments in the Czech Republic International Taxes Advisory

We would like to inform you briefly about the current development of legislation in the area of top-up taxes in the Czech Republic.

Petr Němec
| 4 min read | April 8, 2025
PV installation or DEEP TECH development. We bring you an up-to-date overview of grant opportunities for your business Grants

As part of the April grant overview, we are once again presenting the most interesting opportunities for your business development. Choose the most suitable...

6 min read | April 2, 2025
Rail 2.0 or Technology for higher safety Digitalization

The Ministry of Industry and Trade perceives a fundamental need for the development of 5G networks and related services within the Czech Republic. Not only...

Jiří Čepica
| 3 min read | March 28, 2025
Tax return treatment of interest paid on loans of housing cooperatives Personal income tax

The Chamber of Deputies is now considering a draft bill on housing support that would allow taxpayers to claim interest paid on housing association loans...

Marek Toráč
| 3 min read | March 25, 2025
Case law of the SAC on transfer pricing: Losses and potential tax implications within groups of companies Transfer pricing

With the deadline for filing tax returns approaching, it is important to recall the case law of the Supreme Administrative Court (SAC) in the area of...

4 min read | March 25, 2025
A new era of cryptoasset regulation under the supervision of the CNB Banking & Finance

The Czech financial market is entering a new era of digital asset regulation. On 6 February 2025, President Petr Pavel signed the Law on the Digitization of...

6 min read | March 25, 2025
From the case-law: Supreme Administrative Court fighting the Schwarz System again Payroll agenda

The Supreme Administrative Court (“SAC”) in its judgment No. 8 Ads 65/2024-53 of 25 February 2025 reconfirmed that the contractual relationship between an...

6 min read | March 25, 2025
Uniform monthly employer reporting: No more unnecessary administration from 2026? Payroll agenda

At the beginning of March, the government approved the bill on Uniform Monthly Employer Reporting (UMER), which is intended to significantly simplify the...

Anna Beránková
| 4 min read | March 25, 2025
Electronic authorisation of travel: What to look out for when travelling to the UK? Personal income tax

From 2 April 2025 , the conditions of entry to the United Kingdom will change for Czech citizens. They will now have to obtain an Electronic Travel...

Anna Beránková
| 3 min read | March 25, 2025
Approved by the Government: Conditions of special long-term residence for citizens of Ukraine Labour and Immigration law

On 19 March 2025, the Government approved the long-awaited draft Regulation on the details of registration for special long-term residence in the Czech...

Martina Šumavská
Marie Mandíková
| 4 min read | March 25, 2025
Gender balance in corporate governance: EU Directive and its consequences Corporate and Commercial Law

The European Union Gender Balance on Corporate Boards Directive (the “ Directive ”) represents one of the most significant regulatory attempts to address...

5 min read | March 25, 2025
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