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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

Support for start-ups. Gain up to CZK 4.9 million for marketing Grants

Are you a small or medium-sized business that has had an “IČ” (tax ID) for less than 7 years and would like to develop your business further? Take advantage...

4 min read | March 19, 2025
Sustainability is giving way to competitiveness. What changes to ESG reporting does the omnibus propose? ESG

On 26 February 2025, the European Commission presented a package of proposals known as the Omnibus , which aims to simplify existing rules on ESG...

Pavel Prokop
| 5 min read | March 12, 2025
Amendment to the Top-Up Tax Act still “only” in its second reading in the Chamber of Deputies International Taxes Advisory

Although it has been more than half a year since the draft amendment on the top-up tax was introduced in the Chamber of Deputies, it has not yet been approved.

3 min read | March 11, 2025
Nudge letters (Daňové echo) or a modern approach to tax administration in the Czech Republic Tax & Accounting

In November 2024, the General Financial Directorate launched a new tool for streamlining tax administration, called Daňové echo (Nudge letters). This modern...

5 min read | March 11, 2025
From the case-law: Is an art dealer at risk of additional tax assessment when selling paintings from a private collection? Personal income tax

In its judgment of 4 February 2025 (Case No. 9 Afs 112/2024), the Supreme Administrative Court (“SAC”) addressed the question of whether the income of a...

Anna Beránková
| 6 min read | March 11, 2025
SURVEY: Women in leadership positions are still more than 25 years away from achieving parity Studies

Grant Thornton’s regular survey on Women in Business, published to mark International Women’s Day, has entered its third decade. The results of the...

Petr Paseka
| 4 min read | March 6, 2025
Income from employee share and option plans – changes in taxation Payroll agenda

We would like to inform you that on 26 February 2025, the Senate passed the long-awaited bill concerning the income tax regime for employee shares, stocks or...

4 min read | March 4, 2025
Key criteria for evaluating grants. What determines the success of your application? Grants

Did you know that the process of evaluating grant applications is a key moment in the decision to allocate funding? The process of processing grants involves...

8 min read | March 4, 2025
ADR – Agreement concerning the International Carriage of Dangerous Goods by Road Advisory

Although the Czechoslovak Republic ratified the ADR Agreement and incorporated it into the legal system through Decree No. 64/1987 Coll. in 1987, there are...

9 min read | March 3, 2025
GT verdict: The “Musk letter” or When liberalisation jumps a legislative threshold Verdict

Elon Musk started his political career with a novel approach. In recent days, he has (among other things) shocked the world by requiring federal employees to...

Martina Šumavská
| 5 min read | February 27, 2025
Strategic support for ORLEN Unipetrol Energetics

On 30 January 2025, MERO ČR and ORLEN Unipetrol entered into a new contract for the transportation and storage of crude oil, which will help ensure stable...

3 min read | February 25, 2025
Judgment of the Court of Justice of the EU: Determination of fines for breach of GDPR according to total group turnover GDPR

On 13 February 2025, the Court of Justice of the European Union issued a landmark judgment in Case C-383/23 concerning the interpretation of Article 83 of...

Martina Šumavská
| 6 min read | February 25, 2025
Constitutional Court is changing the rules: Adequate compensation as a means of protecting the reputation of legal entities Corporate and Commercial Law

The Constitutional Court of the Czech Republic in its finding Pl. ÚS 26/24 [1] fundamentally changed the existing case law of the Supreme Court [2]...

5 min read | February 25, 2025
Series: New Accounting Act – Part II. Tax & Accounting

Accounting entity and its categories

5 min read | February 25, 2025
Conditions of special long-term residence for citizens of Ukraine Labour and Immigration law

On Tuesday 18 February 2025, the comment procedure on the draft Government Regulation on the details of registration for special long-term residence for...

Martina Šumavská
Marie Mandíková
| 4 min read | February 24, 2025
On the liability of an auxiliary in the position of an employee towards a third party Labour and Immigration law

The question of the liability of an auxiliary for the damage caused to a third party becomes quite problematic, especially in cases where the auxiliary is an...

Martina Šumavská
Marie Mandíková
| 9 min read | February 11, 2025
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