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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

Immediate termination of employment due to incorrectly determined leave by the employee Labour and Immigration law

In this article, we will take a closer look at the recent decision of the Supreme Court, Case No. 21 Cdo 1209/2024 of 6 November 2024 (the “ Decision ”), in...

Martina Šumavská
| 6 min read | February 11, 2025
From the case-law: is income from prostitution taxable? Personal income tax

The Supreme Administrative Court (“SAC”) issued a judgment on a rather unusual and controversial legal dispute at the end of the year 2024. In its judgment...

5 min read | February 11, 2025
Taxation of stock plans: Another twist in a complicated story Payroll agenda

In December, we informed you about Parliamentary Print 716, which, among other things, introduced a modification of the relatively new rules for taxation of...

Anna Beránková
| 3 min read | February 11, 2025
Electronic sick note followed by eBenefits: sickness benefits have been digitised Payroll agenda

As of 1 January 2025, the Czech Social Security Administration (CSSA) began accepting electronic submissions from treating physicians and employers for...

Anna Beránková
| 3 min read | February 11, 2025
GT verdict: Opt-out of the state system as a way to restore trust? Verdict

I believe that everyone who follows the debate on the pension system in the Czech Republic knows that without fundamental reform its future is not...

Tomáš Brabenec
| 6 min read | February 11, 2025
Lex Ukraine VII – further changes for the residence of foreigners Labour and Immigration law

In the context of the ongoing military conflict in Ukraine and the migration wave, the temporary protection framework has been extended by the Council of the...

Martina Šumavská
Marie Mandíková
| 6 min read | February 4, 2025
GT verdict: Who is favored or Self-employed vs. employees Verdict

The high tax burden on labour in the Czech Republic, despite the fact that we have one of the lowest personal income tax rates in Europe, is repeatedly...

25 min read | January 30, 2025
Tenant’s operation of Airbnb as grounds for termination of lease Real estate

The Supreme Court recently addressed the issue of whether or not a termination of lease of an apartment that the tenant used to provide short-term rentals...

6 min read | January 28, 2025
Series: New Accounting Act – Part I. Tax & Accounting

Subject matter, objective and principles of financial reporting, conceptual framework

8 min read | January 28, 2025
New rules for foreigners living in the UK Personal income tax

The newly elected Labour government in the United Kingdom has announced its intention to improve the country’s economic health by increasing state revenues....

Anna Beránková
| 4 min read | January 28, 2025
Compensatory taxes (Pillar 2) – Development in the OECD and in the Czech Republic International Taxes Advisory

We would like to inform you that further supporting documents on the application of top-up taxes were published within the OECD in January 2025.

5 min read | January 28, 2025
Amendment to the Employment Act and its impact on substitute performance Labour and Immigration law

The amendment to Act No. 435/2004 Coll., on Employment (hereinafter referred to as the “Amendment”), which was approved at the end of last year, brings...

Veronika Odrobinová
| 5 min read | January 28, 2025
Income from crypto-assets will be exempt from tax Personal income tax

On 22 January 2025, the Senate of the Czech Republic approved a bill on the digitalisation of the financial market. The implementation of the European MiCA...

Marek Toráč
| 3 min read | January 28, 2025
The most interesting subsidy titles for entrepreneurs. From creative vouchers to the development of coal regions Grants

In this overview, we will present the most interesting opportunities for your business development. The focus of the grant calls is really varied. Choose the...

8 min read | January 27, 2025
Single monthly employer reporting will replace up to 25 forms altogether Payroll agenda

Key institutions, to which employers send dozens of forms per month, have jointly introduced a new digitisation project to ensure a more efficient system of...

Anna Beránková
| 4 min read | January 14, 2025
Construction management – if not digital, then at least faster? Real estate

Earlier this year, we highlighted concerns about the forthcoming digitisation of construction proceedings. Unfortunately, our fears have materialized. The...

5 min read | January 14, 2025
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