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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

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
Upcoming Amendment to the Consumer Credit Act: Strengthening Provider Liability Banking & Finance

The government-approved draft amendment to Act No. 257/2016 Coll., on Consumer Credit ("CCA") , represents the most extensive intervention in consumer credit...

4 min read | April 21, 2026
AIFMD II Directive: New Rules for Alternative Funds in the Czech Republic Banking & Finance

The new Directive (EU) 2024/927 of the European Parliament and of the Council [1], commonly referred to as AIFMD II , extensively amends and supplements the...

Tomáš Kreisl
| 5 min read | April 21, 2026
Cookie Rule Reform: How the "Digital Omnibus" Proposal Will Impact Reality GDPR

The European Commission has introduced a proposal for a new regulation—the so-called "Digital Omnibus" —aimed at unifying and simplifying existing European...

5 min read | April 21, 2026
Approved Interpretation I-53: Valuation of Securities and Equity Interests Using the Equity Method in Individual Financial Statements Audit

The National Accounting Council (NAC) has approved Interpretation I-53 , which addresses the valuation of securities and equity interests using the equity...

3 min read | April 21, 2026
CJEU Review of the Judgment on VAT Deduction Periods Value-added tax

We recently brought to your attention a surprising judgment by the General Court of the EU in Case T-689/24 I.T.A. , in which the Court ruled that the right...

3 min read | April 21, 2026
Restructuring from a Transfer Pricing Perspective Transfer pricing

Group restructurings—encompassing changes in business character, the nature of transactions, or the roles and status of entities within a multinational...

4 min read | April 21, 2026
War in Iran Dents Business Optimism, but the Bet on Growth Remains Studies

According to the latest edition of Grant Thornton’s International Business Report (IBR) , optimism among mid-market businesses plummeted by six percentage...

4 min read | April 20, 2026
Single Monthly Employer Report and Annual Tax Reconciliation: What (Not) to Report in 2026 Payroll agenda

The introduction of the Single Monthly Employer Report brings changes not only to the scope of reported data but also to its significance in determining tax...

Anna Beránková
| 4 min read | April 16, 2026
Lump-Sum Travel Allowances Under the Scrutiny of the SAC Payroll agenda

In a recent judgment, the Supreme Administrative Court (SAC) revisited the issue of lump-sum travel allowances involving the employment agency Manuvia...

Anna Beránková
| 6 min read | April 7, 2026
The Confederation of Industry of the Czech Republic Welcomes the Initiative to Revise GDPR GDPR

The Confederation of Industry of the Czech Republic (SPCR) supports the initiative to revise the General Data Protection Regulation (GDPR) . While the sector...

3 min read | April 7, 2026
CJEU: Passengers Entitled to Full Ticket Refund Including Intermediary Commission for Cancelled Flights Legal

Requirements for airlines regarding compensation for cancelled flights have become even stricter following a recent ruling by the Court of Justice of the...

Tereza Pitterlingová
| 5 min read | April 7, 2026
Simplification for Employers: New Reporting Exemptions in the JMHZ Payroll agenda

In connection with the introduction of the Unified Monthly Employer Report (known by its Czech acronym JMHZ ), payroll and HR system vendors have repeatedly...

Marek Toráč
| 5 min read | April 7, 2026
IFRS 18: Presentation and Disclosure in Financial Statements Audit

In April 2024, the International Accounting Standards Board (IASB) issued the new standard IFRS 18 Presentation and Disclosure in Financial Statements . This...

5 min read | April 7, 2026
Programmers as Employees? The Supreme Administrative Court Sets Clearer Boundaries Payroll agenda

A recent judgment by the Supreme Administrative Court ("SAC") indicates that regulatory authorities are tightening their oversight of so-called "bogus...

5 min read | March 27, 2026
How to Survive the "Hormuz Crisis"? IEA Recommends Working from Home and Slower Highway Speeds Advisory

The International Energy Agency (IEA) has released a report responding to the current energy crisis. The report is based on the premise that in the event of...

6 min read | March 27, 2026
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