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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
Supreme Administrative Court: Limits on Monitoring Electronic Communication Labour and Immigration Law | Legal
Tomáš Kreisl
| 3 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

All articles

Do not forget about taxes on Christmas presents Payroll agenda

Christmas will be here soon and the shopping spree in the stores is slowly reaching its peak. In addition to Christmas gifts within the family circle,...

Roman Burnus
Anna Beránková
| 4 min read | December 5, 2023
Poor record keeping as a reason for revocation of ownership? State looks into incorrect real estate registration Real estate

This time, the fireworks set off on New Year’s Eve will not only announce the start of 2024, but also the end of the deadline that has been given to property...

David Fabián
| 5 min read | December 5, 2023
The end of the monopoly of PVZP and other changes in the health insurance of foreigners Payroll agenda

Foreigners, who are citizens of non-EU countries and stay in the Czech Republic for more than 90 days, are obliged to have valid comprehensive health...

Roman Burnus
Anna Beránková
| 4 min read | December 5, 2023
Control reports and VAT returns – changes to forms Consolidation package

Due to the changes in the VAT Act from the new year, based mainly on the so-called consolidation package, the financial administration has already issued...

3 min read | December 5, 2023
Consolidation package – change in corporate income tax rate and related effect on deferred tax calculation Consolidation package

The consolidation package, or the “recovery package” as it is mainly called by the government, brings a number of changes, which we have informed you about...

3 min read | December 5, 2023
VAT regime for settlement of technical improvement upon lease termination Value-added tax

Does the landlord’s payment to the tenant for the transferred technical improvement at the end of the lease, which the tenant arranged and depreciated,...

Richard Knobloch
| 5 min read | November 23, 2023
End of capped energy prices Conflict in Ukraine

The energy price caps, which shielded customers from the soaring costs of the unregulated component of electricity and gas prices throughout last year, will...

Veronika Odrobinová
Olga Králíčková
| 3 min read | November 21, 2023
Compensation for untaken leave under the case-law of the Court of Justice of the European Union Labour and Immigration law

The Court of Justice of the European Union (“CJEU”) has recently issued a decision with a significant Czech imprint. In the above decision, the CJEU...

6 min read | November 21, 2023
From case law: tax deductibility of brokerage fees Personal income tax

At the end of October, the Supreme Administrative Court (“SAC”) issued a judgment under No. 7 Afs 54/2022 - 36, which dealt with a dispute between the...

Roman Burnus
Anna Beránková
| 5 min read | November 21, 2023
Conditions for conducting repeated tax audit if the previous local inquiry already had the nature of a tax audit Tax Audit

We would like to inform you about an interesting judgment of the Supreme Administrative Court (SAC) No. 2 Afs 170/2023 – 30 of 24 October 2023.

9 min read | November 21, 2023
Changes to the taxation of income from employee share plans Personal income tax

In addition to modifying the support for old-age security, the Chamber of Deputies of the Parliament of the Czech Republic approved the amendment proposal No...

6 min read | November 21, 2023
Data boxes of closed financial offices made inaccessible Tax Audit

As of 15 November 2023 , the Financial Administration has made the data boxes of 77 territorial offices, which were closed in the middle of this year due to...

2 min read | November 21, 2023
Electronification in the A1 forms agenda International Taxes Advisory

With effect from 2 November 2023, the Czech Social Security Administration has proceeded to the next stage of computerisation in the area of the agenda for...

Roman Burnus
| 3 min read | November 21, 2023
Current development in the regulation of crypto-assets International Taxes Advisory

The hitherto almost unregulated crypto world is about to undergo a revolution. In June 2023, the long-awaited EU Regulation known as MiCA (Markets in Crypto-Assets) was published in the Official Journal of the EU. Some parts of MiCA are to be applied from 30 June 2024 (Title III and IV) and the remaining parts from 30 December 2024.

7 min read | November 16, 2023
Changes to agreements on work performed outside an employment relationship Amendment to the labour code

With the amendment to the Labour Code, the majority of which entered into force on 1 October 2023, there have been, among other things, changes in the area...

Veronika Odrobinová
Martina Šumavská
| 7 min read | November 10, 2023
Jak můžou vypadat projekty společnosti Naviga Advisory & Evaluation? Představujeme projekt výsledkové evaluace Dohody o partnerství 2014-2020 Studies

Grant Thornton získal začátkem roku většinový podíl ve společnosti Naviga Advisory & Evaluation (NAE), která poskytuje odborné služby v oblasti dotací a evaluací již 20 let. V rámci evaluační činnosti se NAE podílela na důležitých projektech jako je například Dohoda o partnerství, která byla největší evaluací za poslední roky, která byla zadávána na trhu veřejných zakázek.

2 min read | November 9, 2023
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