Filter insights by:

Featured insights

"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

New EU legislation – the right to repair of goods and the Ecodesign Regulation Corporate and Commercial Law

Two important pieces of legislation have passed through the European Parliament in recent months – the directive on common rules to promote the repair of...

Gabriela Jandová
| 8 min read | September 10, 2024
How will the planned amendment to the Labour Code increase flexibility in the labour market? Labour law

Another amendment to the Labour Code and the Civil Service Act and related regulations (the so-called “flexi amendment”) [1] may come into force as early as...

Veronika Odrobinová
| 8 min read | September 10, 2024
Approved Interpretation I-50 Deferred Tax and Exchange Differences Excluded from Taxation Accounting and economic advisory

In June 2024, the National Accounting Council (“NAC”) approved a new Interpretation I-50 related to deferred taxes.

2 min read | September 10, 2024
Change in the Definition of the Net Turnover Item from 1 January 2024 and Recognition of the Prior Period in the Profit and Loss Account Accounting and economic advisory

From 1 January 2024, the definition of net turnover was changed in Act No. 563/1991 Coll., on Accounting, among other things. This affects accounting...

3 min read | September 10, 2024
A revolution in beverage container recycling? Tax & Accounting

From 2026, a deposit system for PET bottles and beverage cans will probably start operating in the Czech Republic. The Ministry of the Environment hopes to...

3 min read | September 10, 2024
VAT group – applications and possible changes Value-added tax

Are you considering creating a VAT group (or changing it) to be registered from January 2025? The main advantage of a VAT group is that its members do not...

Richard Knobloch
| 2 min read | September 10, 2024
Refund of VAT paid in the EU Value-added tax

If you paid local VAT on goods or services bought in an EU country in 2023 and you use such supplies for your business, you can claim a refund. Most often...

Richard Knobloch
| 2 min read | September 10, 2024
Amendment to the Investment Companies and Investment Funds Act Banking & Finance

Investment market regulation underwent extensive legislative changes at the beginning of the summer holidays. The amendment to the Investment Companies and...

6 min read | September 10, 2024
Amendment to the Act on Top-Up Taxes is already in the Chamber of Deputies Corporate income tax

In May 2024, we informed you in our article that the Ministry of Finance of the Czech Republic has submitted an amendment to Act No. 426/2023 Coll., on...

3 min read | September 10, 2024
Your first grant or How to get funding for your investment project Grants

Grants are a great way to support projects that have a positive impact on society. So, there is a simple answer to the question “what is a grant?” – it is “a...

7 min read | September 3, 2024
Invest in the future. Subsidies up to 3 million for small photovoltaics Grants

Get a subsidy of up to CZK 3 million in combination with a soft loan and install a new photovoltaic power plant with an output of 1 kWp to 50 kWp on your...

4 min read | August 19, 2024
Summer Grant Tips: Invest in Digitalisation and Cyber Security Grants

Even though it is summer and many of you are using this time to travel, relax and spend time with family, there is quite a lot going on in the grant world....

8 min read | August 5, 2024
Case law: interrupting the time test for the exemption of income from the sale of shares Personal income tax

On 19 July 2024, the Supreme Administrative Court (“SAC”) issued a judgment No. 3 Afs 177/2022-49, which resolved a dispute between an individual (the...

Anna Beránková
| 5 min read | July 30, 2024
From case law: can the judgment of the Supreme Administrative Court be taken into account in previous tax periods? Procedural advisory

In June, the Supreme Administrative Court (“SAC”) dealt with a dispute concerning the reopening of proceedings for the assessment of a complainant’s personal...

Anna Beránková
| 4 min read | July 30, 2024
Revolution without revolution: The amendment to the APC promises efficiency and modernisation, but will it really bring it? Litigation

An amendment to the Administrative Procedure Code (APC), which aims to modernise and simplify the administrative justice system, has been submitted to the...

5 min read | July 30, 2024
New way of reporting employees posted to the Czech Republic Tax & Accounting

With effect from 1 July 2024, the Ministry of Labour and Social Affairs (hereinafter referred to as the “MLSA”) has issued new rules concerning the...

Marek Toráč
| 4 min read | July 30, 2024
Load more