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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

(Finally) there is regulation of short-term rentals Real estate

An amendment to Act No. 159/1999 Coll., on Certain Conditions of Business and on the Performance of Certain Activities in the Field of Tourism, which...

Olga Králíčková
| 4 min read | November 5, 2024
The right to information about other shareholders in confrontation with the GDPR GDPR

An interesting conflict between national case law and Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the...

Olga Králíčková
| 4 min read | November 5, 2024
Major amendment to the VAT Act approved by the Chamber of Deputies Taxes and Accounting

As we informed you earlier this year (link here ), the Ministry of Finance has prepared an extensive amendment to the VAT Act with expected effect from 1...

Richard Knobloch
| 3 min read | November 5, 2024
Could AI be the originator of an invention? Corporate and Commercial Law

Chat GPT, Microsoft Copilot or even the Gemini chatbot – most of us are familiar with at least some of the popular language models and other AI-based...

Marie Mandíková
| 6 min read | November 5, 2024
G7 and EU guidance to control export and prevent evasion of sanctions against Russia and the General Court’s rulings in relation to the war in Ukraine Conflict in Ukraine

Two years have passed since the Russian invasion began, and other countries realise that such aggression cannot go unanswered. That is why they have been...

Tomáš Kreisl
| 6 min read | November 5, 2024
Current subsidies for companies. New opportunities to develop Deep Tech, create a digital twin and fund PV Grants

As the schedule of OP Technology and Applications for Competitiveness calls has been updated again, it is an ideal time for another overview of current and...

7 min read | October 30, 2024
Excessive formalism and powers of attorney? The SAC sided with common sense and long-standing practice Litigation

In a recent decision of the Supreme Administrative Court published in the Collection of Judgments of the Supreme Administrative Court No. 6/2024, the court...

5 min read | October 22, 2024
Financial interest as a justification for processing personal data GDPR

In another interesting judgment on the GDPR, the Court of Justice of the European Union (“CJEU”) addressed whether the financial interest of the controller...

Martina Šumavská
| 5 min read | October 22, 2024
Equal treatment for men and women in matters of employment and occupation under the case-law of the Court of Justice of the European Union Labour law

The Court of Justice of the European Union (“CJEU”) recently had to deal with a reference for a preliminary ruling from the Federal Labour Court in Germany (...

Tomáš Kreisl
| 6 min read | October 22, 2024
Equal treatment for men and women in employment and occupation Labour law

Discrimination in remuneration has been very topical and much debated recently. One of the most recent contributions in this area is the judgment of the...

Jan Prošek
| 5 min read | October 22, 2024
Pillar 2 – Some transgressors from the EU International Taxes Advisory

Although by the end of 2023 all Member States were already obliged to implement Council Directive (EU) 2022/2523 on ensuring a global minimum level of...

3 min read | October 8, 2024
IFRS 18 Presentation and Disclosures in Financial Statements IFRS & US GAAP Advisory

On 9 April 2024, the IASB published a new standard, IFRS 18 Presentation and Disclosures in Financial Statements, which is effective for annual financial...

7 min read | October 8, 2024
SAC: Liability of members of elected bodies for tax debts of a legal entity Procedural advisory

We would like to inform you about an important judgment of the Supreme Administrative Court (SAC) No. 10 Afs 4/2024-38 of18 June 2024, which was published in...

7 min read | October 8, 2024
Modification of conditions for early retirement Personal income tax

The Czech Social Security Administration (hereinafter “CSSA”) has issued a report on the modification of the conditions for early retirement from 1 October...

Marek Toráč
| 4 min read | October 8, 2024
Changes in tax limits for the year 2025 Personal income tax

Based on the draft government decree, the average wage will increase to CZK 46,557 in 2025. Since the proposal has already been approved, below is a summary...

Marek Toráč
| 3 min read | October 8, 2024
Court of justice on the question of liability in the event of a division of a company M&A

The division of a company (or cooperative) is one of the possibilities of transformation of a company as described in Act No. 125/2008 Coll., the Act on...

6 min read | October 8, 2024
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