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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

Financial Statements for 2024 and Top-Up Taxes International Taxes Advisory

As of December 31, 2023, Act No. 416/2023 Coll., on top-up taxes for large multinational groups and large domestic groups comes into effect. This act...

Petr Němec
| 5 min read | November 22, 2024
From 10 years to 12 months! Acceleration zones have the ambition to significantly accelerate RES development Energetics

The Ministry of Industry and Trade in cooperation with the Ministry of Regional Development has introduced a long-awaited methodology for the identification...

5 min read | November 21, 2024
Separate limit for employee health benefits Payroll agenda

In response to the introduction of an excessively low limit for the exemption of employee benefits from personal income tax under Section 6(9)(d) of the...

Marek Toráč
| 3 min read | November 19, 2024
Proposed changes to agreements to complete a job from January 2025 Payroll agenda

After several changes over a relatively short period of time in the system of taxation and payment of insurance premiums for income from agreements to...

Marek Toráč
| 3 min read | November 19, 2024
Deductions from wages can now be doubled for multiple distrainments Payroll agenda

As of 1 October 2024, the amendment to the Code of Civil Procedure allows for an increase in deductions from the wages of employees, against whom at least 4...

Anna Beránková
| 3 min read | November 19, 2024
Further changes to the taxation of employee share schemes? Payroll agenda

Less than a year after the significant changes to the tax treatment of employee stock and option schemes, another amendment has been introduced.

Anna Beránková
| 3 min read | November 19, 2024
When refusing a breath test is not enough: Immediate cancellation or another procedure? Labour and Immigration law

In a recent decision [1] , the Supreme Court addressed the issue of whether an employee’s refusal to take a breathalyzer test in a situation where there is a...

Martina Šumavská
| 6 min read | November 19, 2024
Publication of data in the Collection of Deeds as a violation of GDPR? GDPR

A curious case recently had to be decided by the Court of Justice of the European Union (“ CJEU ”) – can the publication of a company’s memorandum of...

6 min read | November 19, 2024
From the case-law: wages in kind can be exempt from income tax Payroll agenda

By judgment 6 Afs 354/2023-48, the Supreme Administrative Court (hereinafter “the SAC”) decided on an appeal brought by the Financial Directorate of Appeal...

Marek Toráč
| 8 min read | November 19, 2024
Damages for breach of GDPR GDPR

The judgment of the Court of Justice of the European Union of 4 October 2024 addresses the issue of data protection in the context of unlawful data...

4 min read | November 19, 2024
The European Union seeks to simplify companies' access to stock exchanges Banking & Finance

Investing in shares and other securities has become a popular way of appreciating finances in recent years. Publicly traded companies selling their shares on...

6 min read | November 19, 2024
Evidence for advertising costs in the light of recent case law Corporate income tax

In previous years, we have informed you of the ever-tightening trend and increasing demands for evidence in proving tax deductible advertising costs (...

8 min read | November 18, 2024
One-Stop-Shop: Easy VAT management for e-shops expanding abroad Tax & Accounting

Do you have an e-shop but are afraid to open it to customers elsewhere in the EU because you do not want to deal with taxation in a foreign country? Do you...

7 min read | November 12, 2024
Key to a successful subsidy? Complexity alone is not enough Grants

How to get a subsidy to develop your business or other activities? Navigating the subsidy system can be challenging. We will guide you through this labyrinth...

8 min read | November 11, 2024
Supreme Court proposed to the Constitutional Court to repeal part of the Labour Code Labour law

The Supreme Court has turned to the Constitutional Court with a proposal to repeal part of the Labour Code. Specifically, the provision of Section 41(3) of...

4 min read | November 8, 2024
Pillar 2: The new DAC 9 will bring one information report International Taxes Advisory

The European Commission has adopted a new proposal (DAC9) to help companies with their Pillar 2 filing obligations (i.e. with respect to top-up taxes).

4 min read | November 5, 2024
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