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Payroll agenda "Švarcsystém": Navigating an Environment of Diverging Rules

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
Payroll agenda Instructional Videos for JMHZ on the CSSZ ePortal

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
Verdict GT Verdict: Sport is Built on Fair Play—But What About Finance?

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

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Personal income tax How the minimum levy for self-employed workers will increase in 2025
Marek Toráč
| 4 min read | December 3, 2024

All articles

Personal income tax CSSA continues digitalization

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
Banking & Finance CJEU judgment: Does a consumer have the right to withdraw from a contract even several years after its making?

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
Consolidation package Professional development or trainings are not all alike

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
Payroll agenda Simpler rules for blue cards in the Czech Republic and Germany

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
Grants Repairing a house inherited from your grandmother with a favourable loan from the new year

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
Personal income tax Case law: assessment of exempt income for reporting purposes

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
Real estate nonDigitisation of construction proceedings

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
Audit of financial statements Change of limits for categorisation of accounting units

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
Payroll agenda What’s new in travel allowances for 2024

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
Consolidation package Cancellation of payment by duty stamps

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
Corporate and Commercial Law Are you fulfilling your obligations in registering branches in the Company Register?

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
Procedural advisory SAC: Can the police hand over vehicle movement records to the tax authorities for tax administration purposes at their request?

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
Corporate income tax Easier claiming of the R&D deduction

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
Payroll agenda Employee share and option plans – recent developments and uncertainties

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
Tax Audit Digital platform operators have overslept. They face heavy fines for not submitting the report by the end of January

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
Procedural advisory Data boxes: messages up to 100 MB and new attachment formats

At the beginning of this year, an amendment to Decree No. 194/2009 Coll. on determining the details of the use and operation of the information system of...

3 min read | January 16, 2024
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