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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

Using AI – when is it necessary to be transparent? Legal

As a general rule, a person who uses another author’s work in his or her own work must at the very least cite the author of that work. [1] However, content...

7 min read | October 8, 2024
Collective bargaining from an expert’s perspective HR and Payroll

During the preparations for the Collective Bargaining Conference , we asked the keynote speaker and organizer of the event, Vladimir Černý , how he perceives...

5 min read | October 2, 2024
Consumer protection and liability for an employee’s unlawful act Labour and Immigration law

At first glance these seem to be two completely different topics. However, according to the Constitutional Court, consumer protection is also an important...

5 min read | September 24, 2024
Information of the Financial Administration of the Czech Republic in connection with the natural disaster (floods and inundations) that hit the territory of the Czech Republic in September 2024 Procedural advisory

In connection with the recent floods that hit the territory of the Czech Republic, the Financial Administration (hereinafter also the “FA”) reacted to this...

4 min read | September 24, 2024
Labour law aspects of floods Labour and Immigration law

In the context of the floods, many questions have arisen as to when an employee is entitled to time off work and whether or not the employee is entitled to...

Jan Prošek
| 7 min read | September 24, 2024
Floods and donations from the tax perspective Corporate income tax

The floods that hit some areas of the Czech Republic and other countries in recent days have receded. But as the waters recede, the extent of the damage they...

7 min read | September 24, 2024
Property damage due to natural disasters and its accounting treatment Accounting and economic advisory

Currently, many businesses and citizens are dealing with the natural disaster that has struck our territory. Considerable effort will be required to clear...

Renata Emmer
| 7 min read | September 24, 2024
The “consent or pay” model from the GDPR perspective GDPR

In response to the introduction of strict privacy rules, an increasing number of websites and online services have resorted to obtaining consent for the...

Marie Mandíková
| 5 min read | September 23, 2024
SAC: Meeting the condition of “residence immediately before the sale” for exemption Personal income tax

In its judgment No 5 Afs 220/2023-36, the Supreme Administrative Court (hereinafter the “SAC”) dealt with an appeal by an individual (the plaintiff) against...

Marek Toráč
| 5 min read | September 23, 2024
From SAC case-law: Application of flat-rate expenses without a trade licence Personal income tax

The Supreme Administrative Court (the “SAC”) dealt with a dispute between an individual (the plaintiff) and the Appellate Financial Directorate (the...

Marek Toráč
| 6 min read | September 23, 2024
Autumn grant opportunities for companies outside Prague Grants

Did you notice that in mid-September the schedule of calls in the Operational Programme Enterprise and Technology for Competitiveness was updated? If not,...

7 min read | September 23, 2024
Flood donations and VAT Value-added tax

In connection with the recent floods, which affected virtually the entire Czech Republic, the Financial Administration responded to this natural disaster by...

3 min read | September 23, 2024
Crypto-assets and exemption from income tax? Personal income tax

The Czech Chamber of Deputies is currently debating the implementation of EU regulations in the area of financial market digitisation and sustainability...

3 min read | September 23, 2024
Offer of free legal assistance for individuals and local authorities affected by the floods Legal

GT Legal, s.r.o. offers free legal assistance to individuals and municipalities affected by the floods. We realise that you are currently busy clearing up,...

4 min read | September 19, 2024
Abuse of Law in Taxes – Positive Judgments Transaction and M&A

Two landmark judgments on the issue of abuse of rights are currently being widely discussed in the professional community.

Petr Němec
| 9 min read | September 10, 2024
Can flat-rate expenses be used when assessing tax by using aids? Personal income tax

In its judgment of 26 April 2024 No. 2 Afs 333/2021 – 60, the Supreme Administrative Court (“SAC”) dealt with an interesting dispute between an individual...

Anna Beránková
| 4 min read | September 10, 2024
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