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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

Integrative social enterprise and what to expect from it Labour and Immigration law

On 27 December 2024, Act No. 468/2024 Coll. on Integrative Social Enterprise was promulgated in the Collection of Laws. The purpose and goal of the...

9 min read | January 14, 2025
New year, new rules. Find out about important changes in payroll accounting and personal income tax Accounting

For the application of the rate, the key factor is 36 times the average wage, which for 2025 is CZK 1,676,052 . Employees’ income exceeding CZK 139,671 per...

Roman Burnus
Marek Toráč
| 9 min read | January 13, 2025
Get ready for changes in waste management rules Advisory

From January 2025, significant changes are coming to the Waste Catalogue – new sub-categories of waste with eight-digit catalogue numbers are being...

8 min read | January 13, 2025
Domestic travel expense reimbursements for 2025 Tax & Accounting

A draft decree on the change of travel expense reimbursements rates for 2025 submitted by the Ministry of Labour and Social Affairs is now in the legislative...

Marek Toráč
| 4 min read | December 17, 2024
Internet platforms and continuation of DAC 7 reporting International Taxes Advisory

It has been nearly a year since internet platform operators first “sweated over” the preparation of reporting for the purposes of DAC 7.

Petr Němec
| 3 min read | December 17, 2024
Taxation of income from the sale of securities from 1 January 2025 Personal income tax

We would like to remind you that until 31 December 2024 it is still possible to trade securities and shares in corporations without the exemption limit if...

Marek Toráč
| 4 min read | December 16, 2024
Changes to the taxation of employee stock, shares and options (“ESOPs”) Tax & Accounting

We would like to inform you that the Chamber of Deputies of the Parliament of the Czech Republic is about to discuss an amendment to the Income Tax Act and...

6 min read | December 12, 2024
Digitization of emergency plans: How to meet the new requirements of the Water Act and keep everything under control Digitalization

The emergency amendment to the Water Act (Act No. 182/2024 Coll., amending Act No. 254/2001 Coll., on Water) has brought changes to Section 39(2)(a). A new...

5 min read | December 9, 2024
Cash Flow Statement and Statement of Changes in Equity for selected categories of entities Audit of financial statements

In the context of the preparation of consolidated financial statements, the topic of whether selected accounting entities are required to prepare a cash flow...

3 min read | December 3, 2024
Flood caregiver allowance Payroll agenda

As the Czech Republic has been hit by floods from 13 September, lawmakers have approved aid through emergency legislation for people who cannot work because...

Marek Toráč
| 4 min read | December 3, 2024
How the minimum levy for self-employed workers will increase in 2025 Personal income tax

According to the government regulation, a new conversion coefficient will be established as of 1 January 2025, which will result in significant changes in...

Marek Toráč
| 4 min read | December 3, 2024
GT verdict: Black Friday or When Friday Is Not Friday and a Discount Is Not a Discount Verdict

The term Black Friday is currently associated with a marketing event originating in the USA, which is considered the beginning of the pre-Christmas shopping...

Veronika Odrobinová
| 5 min read | December 2, 2024
Certain aspects of the tenancy relationship and the security deposit in the context of distraint proceedings, among other things Real estate

In a lease relationship, a security deposit is a sum of money used to ensure satisfaction of the tenant’s obligations and liabilities to the landlord in the...

Jan Prošek
| 5 min read | December 2, 2024
Comfort does not always mean the same thing Real estate

Imagine a situation, where you are living happily in your family home in the countryside, you make your coffee every morning and go out in the garden to...

6 min read | December 2, 2024
Upcoming amendment to the VAT Act with effect from January 2025 Value-added tax

The Czech Ministry of Finance has prepared an extensive amendment to the VAT Act with expected effect from 1 January 2025 (some points later). On 30 October...

Richard Knobloch
| 8 min read | November 29, 2024
Ústí nad Labem region as a film centre? Million-koruna subsidies bring new opportunities Grants

Almost CZK 50 million will be distributed in the Ústí nad Labem Region through the new subsidy programme Film Vouchers, funded by the Operational Programme...

4 min read | November 25, 2024
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