The debate regarding so-called "Švarcsystém" has been a recurring theme in the business environment for decades. It describes situations where a...
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In response to the increasing number of inquiries regarding the Unified Monthly Employer Report (hereinafter " JMHZ "), the Czech Social Security...
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...
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Both the general courts and the Constitutional Court of the Czech Republic have repeatedly commented on the issue of the so-called “ true concurrence” ,...
The reasons, for which an employer may give notice to an employee under Section 52 of the Labour Code (i.e., grounds for notice), include a serious breach of...
An essential element of a work contract is the identification of the parties, the subject matter of the contract (description of the work) and the agreement...
On 28 February 2024, the Coordination Committee of the Chamber of Tax Consultants and the General Directorate of Customs (hereinafter “the DGC”) concluded a...
The government’s National Economic Council (NERV) has published a plan to help the economy. According to the advisory body, one of the main pillars of such...
Grant Thornton’s regular Women in Business report, published to mark International Women’s Day, has reached a major milestone. In fact, 2024 frames two...
The Ministry of Finance has prepared and circulated for comments a draft amendment to the VAT Act, which is expected to take effect on 1 January 2025. After...
If an employer employs a foreigner, the employer is obliged to report this fact to the Labour Office of the Czech Republic. As part of the improvement of...
Since 2017, the EU has compiled a list of tax non-cooperative jurisdictions, which is updated twice a year. The Bahamas, Belize, the Seychelles and the Turks...
Every day we are confronted with ubiquitous advertising on social media. In addition to the classic advertising slots, however, in the last few years we can...
Two judgments of the Court of Justice of the European Union (“ CJEU ”) from mid-December last year dealt with preliminary questions from national courts in...
On 18 January 2024, the Court of Justice of the EU ruled on a preliminary ruling in an employment dispute between a disabled employee and the employer who...
With the adoption of the consolidation package, many changes have been made, both in the area of personal and corporate income taxation and social security...
Several interesting subsidy opportunities will open up for companies during the winter and spring months this year. We have prepared an updated overview of...
BEFIT or common consolidated tax base
In December, the Ministry of Finance (“MoF”) issued a response to articles on news websites commenting on the taxation of employee benefits in the form of...