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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

Are works created by artificial intelligence copyrighted work? Corporate and Commercial Law

The most famous Chat GPT has been with us for over a year now, and artificial intelligence is slowly making its way into all areas of daily life. Before...

Olga Králíčková
| 3 min read | February 13, 2024
CSSA continues digitalization Personal income tax

In January, the Czech Social Security Administration (CSSA) launched a new online service “Status of insurance claims, penalties and fines for self-employed...

3 min read | February 13, 2024
CJEU judgment: Does a consumer have the right to withdraw from a contract even several years after its making? Banking & Finance

On 21 December 2023, the Court of Justice of the EU ruled in Joined Cases C-38/21, C-47/21 and C-232/21, which were references for a preliminary ruling...

Marie Mandíková
| 6 min read | February 13, 2024
Professional development or trainings are not all alike Consolidation package

With the consolidation package coming into force, there have been extensive changes in many areas of current legislation, in particular in tax law and in the...

Marie Mandíková
| 9 min read | February 13, 2024
Simpler rules for blue cards in the Czech Republic and Germany Payroll agenda

A new Blue Card Directive was adopted by the EU Council in the year 2021 already. With effect from 1 July 2023, the Czech Republic implemented the adopted...

Marek Toráč
| 5 min read | February 7, 2024
Repairing a house inherited from your grandmother with a favourable loan from the new year Grants

From February, it will be possible to obtain a favourable loan in addition to the subsidy for comprehensive renovation of family houses.

3 min read | February 6, 2024
Case law: assessment of exempt income for reporting purposes Personal income tax

At the end of last year, the Supreme Administrative Court (“SAC”) dealt with a dispute regarding the definition of individual income in terms of the...

Anna Beránková
| 4 min read | January 30, 2024
nonDigitisation of construction proceedings Real estate

In 2021, a new Building Act was passed, which brought a number of changes. These related mainly to the unification of procedures, increased emphasis on the...

5 min read | January 30, 2024
Change of limits for categorisation of accounting units Audit of financial statements

At the end of 2023, an amendment to European Union Directive 2013/34/EU came into force, which changes the criteria for categorising accounting entities. The...

3 min read | January 30, 2024
What’s new in travel allowances for 2024 Payroll agenda

With effect from 1 January 2024, Decree No. 398/2023 Coll. provides for changes to the travel allowance rates for 2024. The Ministry of Finance of the Czech...

Marek Toráč
| 3 min read | January 30, 2024
Cancellation of payment by duty stamps Consolidation package

As of 1 January 2024, duty stamps used as a means of payment for court and administrative fees were abolished as part of the so-called consolidation package....

3 min read | January 30, 2024
Are you fulfilling your obligations in registering branches in the Company Register? Corporate and Commercial Law

At the beginning of last year, the so-called “digital-amendment” came into force, transposing the requirements of the European Directive on digitisation [1]...

Gabriela Jandová
| 6 min read | January 30, 2024
SAC: Can the police hand over vehicle movement records to the tax authorities for tax administration purposes at their request? Procedural advisory

We would like to inform you about an interesting judgment of the Supreme Administrative Court (SAC) No. 9 Afs 147/2020 – 87 of 14 December 2023.

9 min read | January 30, 2024
Easier claiming of the R&D deduction Corporate income tax

The amendment to Section 34c of the Income Tax Act, effective from 1 January 2024, brings a key change in the application of the research and development...

4 min read | January 30, 2024
Employee share and option plans – recent developments and uncertainties Payroll agenda

With effect from 1 January 2024, the President signed an amendment to the law regarding the taxation of employee share and option plans. A detailed summary...

Marek Toráč
| 4 min read | January 22, 2024
Digital platform operators have overslept. They face heavy fines for not submitting the report by the end of January Tax Audit

Last year, we sought to draw attention to the new reporting obligations of digital platforms (primarily known as DAC 7). By 31 January 2024, the affected...

3 min read | January 19, 2024
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