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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
Renewable Sources in Germany Covered a Record 58% of Electricity Consumption in the First Half of the Year New energy | Advisory
4 min read | July 21, 2026
Waste-to-Energy (WtE) in the Czech Republic: Record Incineration, New Capacities, and Future Challenges Circular economy
Jakub Malý
| 5 min read | June 29, 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

DAC 8 – draft implementation into Czech legislation has been published International Taxes Advisory

Already in 2023, the EU Council adopted another Directive amending the EU rules on administrative cooperation in the field of taxation. This is the eighth...

3 min read | April 22, 2024
There are reportedly around 100,000 zombie companies already. For the statutory body, they represent a ticking bomb Verdict

Unofficial research shows that one in five companies in the Czech Republic is dead, meaning that it does not perform any activity because the entrepreneur...

4 min read | April 22, 2024
Breakthrough in football: discrimination and restriction of competition in compiling match lineup? Litigation

The rules of the Union of European Football Associations (UEFA) require professional football clubs participating in any of the international club football...

Marie Mandíková
| 7 min read | April 9, 2024
DAC 6 as an unlawful invasion of privacy? Opinion of the Advocate-General International Taxes Advisory

On 29 February 2024, Mr Nicholas Emiliou, Advocate General at the Court of Justice of the European Union (“CJEU”) , commented on a preliminary question...

Zuzana Kalincová
| 5 min read | April 9, 2024
EU statistics: The dangers of non-transparent advertising on the Internet Corporate and Commercial Law

Screening by the European Commission

Marie Mandíková
| 5 min read | April 9, 2024
Digital revolution of powers of attorney: the end of the paper form as we know it? Legal

On 1 March 2024, the Chamber of Deputies approved in the first reading a draft amendment to Act No. 111/2009 Coll., on basic registers . If the amendment in...

Marie Mandíková
| 6 min read | April 9, 2024
Valorisation of the minimum wage Labour and Immigration law

The government has approved a draft amendment to the Labour Code, which it plans to submit to Parliament. The draft amendment contains a change in the method...

Jan Prošek
| 3 min read | April 9, 2024
NI-70 Deferred tax and exchange differences excluded from taxation Accounting and economic advisory

In the course of March 2024, the National Accounting Council (“NAC”) approved for external comments a draft interpretation relating to deferred tax and...

3 min read | April 9, 2024
Digitisation in the area of determining jurisdiction regarding legislation International Taxes Advisory

In the past, we have informed you that the Czech Social Security Administration (CSSA) is digitalizing the agenda in the area of determining legal...

2 min read | March 26, 2024
CJEU raises its finger in warning: Discrimination against employees in the regulation of liability for unpaid claims of an insolvent employer Labour and Immigration law

If insolvency proceedings are opened with a company that is also an employer, the employment relationships of its employees remain unchanged . However, the...

Marie Mandíková
| 6 min read | March 26, 2024
CJEU judgment in the case of abuse of successive fixed-term employment contracts Labour and Immigration law

Description of the circumstances of the case

Marie Mandíková
| 6 min read | March 26, 2024
New rules to improve working conditions for platform workers Labour and Immigration law

The European Union is once again one step closer to adopting the Platform Work Directive. In the first half of March, EU ministers for employment and social...

5 min read | March 26, 2024
Employment of foreign nationals: Attention to changes in legislation! What should you know? Labour and Immigration law

The Czech labour market has been characterised by a very low rate of unemployment in the recent years. As a result, employers may face problems in filling...

Martina Šumavská
Marie Mandíková
| 8 min read | March 26, 2024
Approved Interpretation I-49 Recognition and Measurement of Liquid Valuables Accounting and economic advisory

On February 19, 2024, the National Accounting Standards Board (“NSB”) approved a new Interpretation I-49 related to the recognition and measurement of liquid...

2 min read | March 26, 2024
CJEU on the application of the GDPR: personal data and joint controllers in the context of online marketing GDPR

On 7 March 2024, the Fourth Chamber of the Court of Justice of the European Union (“CJEU”) delivered its judgment in Case C-604/22 IAB Europe v...

Tatiana Rabinovich
| 6 min read | March 21, 2024
How to proceed if a woman on maternity leave becomes pregnant again or wants to earn extra money? Personal income tax

The Czech Social Security Administration has recently issued a press release, which provides mothers with new additional information related in particular to...

Anna Beránková
| 4 min read | March 12, 2024
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