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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

Some accounting news applicable regardless of the upcoming new Accounting Act Accounting

The Ministry of Finance has published a working version of an updated draft of the new Accounting Act and a draft bill amending other laws in this context....

Ludmila Malimánková
Petra Vaněčková
| 8 min read | June 18, 2024
CJEU decision: Are lessors subject to the obligations under Directive 2015/849? Real estate

In a recent decision the Court of Justice has addressed a question that fundamentally affects landlords who lease property to commercial companies – are they...

Marie Mandíková
| 6 min read | June 18, 2024
Amendment to the Employment Act Labour and Immigration law

As of 1 July 2024, an amendment to Act No. 435/2004 Coll. on Employment (hereinafter the “ Amendment ”) will enter into force, which brings, among other...

4 min read | June 18, 2024
The great VAT amendment for 1 January 2025 is in the Chamber of Deputies Value-added tax

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

3 min read | June 18, 2024
Last days to apply for a VAT refund to foreign entities for 2023 Value-added tax

The end of the school year is fast approaching, which, in addition to the beginning of the school holidays, also means that taxable persons established...

3 min read | June 18, 2024
Reduction of debt relief to 3 years – how creditors should react Corporate and Commercial Law

On 22 May 2024, an amendment to the Insolvency Act was successfully passed by the Chamber of Deputies. The bill is now in the Senate. The amendment will,...

5 min read | June 5, 2024
Class action law passed by Senate: what does it mean? Litigation

After many years of discussion by experts and the general public and several legislative attempts, a conceptual law has finally been approved, which...

Martina Šumavská
Marie Mandíková
| 5 min read | June 4, 2024
Increasing the security of attorney’s custody Real estate

The Czech Bar Association has decided to increase the security of transactions carried out using attorney’s custody because there have been several very...

Jan Prošek
| 3 min read | June 4, 2024
Moratorium – protection of the entrepreneur from bankruptcy Corporate and Commercial Law

Insolvency is often perceived in the Czech business environment as the de facto end of business. If an insolvency petition (creditor’s or debtor’s) is filed...

5 min read | June 4, 2024
Application of a contractual penalty with a long delay as a material modification of an obligation Corporate and Commercial Law

In the decision-making practice of the Supreme Administrative Court (“SAC”) and the Office for the Protection of Competition (“OPC”), it is not new that the...

5 min read | June 4, 2024
Criteria for determining the location of an employee’s regular place of work Labour and Immigration law

In its decision No. 21 Cdo 2608/2023 (hereinafter referred to as the “ Decision ”), the Supreme Court of the Czech Republic (hereinafter the “ SC ”) recently...

5 min read | June 4, 2024
Senate approves important amendment for company conversions M&A

Less than a month after its third reading in the Chamber of Deputies, the Senate approved an important amendment to the Act on Conversions of Commercial...

6 min read | June 4, 2024
Beware of transferring data box access data to a third party Procedural advisory

In its recent judgment No. 4 Afs 274/2023-27 of 6 May 2024, the Supreme Administrative Court (hereinafter the “SAC”) commented on the consequences of...

5 min read | June 4, 2024
The Supreme Court on the issues of failure to meet the requirements for proper performance of work and plurality of grounds for termination Labour and Immigration law

Termination of employment is one of the most frequent subjects of litigation in the field of employment relations. Practice shows again and again that...

Marie Mandíková
| 7 min read | May 21, 2024
When is it possible to pay profit share Corporate and Commercial Law

The upcoming period is usually marked by the approval of the financial statements and the decision on the distribution of profits by the highest body of the...

2 min read | May 21, 2024
Can PTSD as a result of a traumatic event in the workplace be an occupational injury? Labour and Immigration law

Posttraumatic stress disorder (PTSD) is a delayed or prolonged response to enormous stress or threat. [1] Given the causes and manifestations of PTSD, which...

Marie Mandíková
| 6 min read | May 21, 2024
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