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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

Pomohli jsme Centru regenerativní medicíny získat dotace na vytvoření a rozvoj excelentního výzkumného centra Grants

Ústav experimentální medicíny AV ČR, v. v. i. je uznávaným centrem v oblasti biomedicínského výzkumu s 11 samostatnými vědeckými odděleními. Jeho aktivity výrazně přispívají k efektivní diagnostice a léčbě v Česku. Cílem ústavu je své výzkumné aktivity rozvíjet a posunout na vyšší úroveň. Ke splnění cíle výrazným způsobem pomohlo získání dotace na vytvoření a rozvoj excelentníh

2 min read | October 13, 2023
Consolidation package approved by the Chamber of Deputies Consolidation package

The bill amending certain laws on the consolidation of public budgets passed its third reading in the Chamber of Deputies on 13 October 2023. During the...

Jaroslav Foltýn
| 2 min read | October 13, 2023
Flat-rate reimbursement for home office costs Payroll agenda

With the amendment to the Labour Code, a decree on the determination of the flat-rate amount of reimbursement for telework (home office) for the year 2023...

Roman Burnus
Anna Beránková
| 3 min read | October 10, 2023
Suspension of the application of the Double Taxation Treaty with Russia Conflict in Ukraine

On 29 September 2023, the Ministry of Finance of the Czech Republic issued a Notice on the Treaty on the Avoidance of Double Taxation and Prevention of...

Zuzana Kalincová
| 3 min read | October 10, 2023
NI-69 Reporting and Valuation of Securities Accounting and economic advisory

At the end of September 2023, the National Accounting Council (“NAC”) approved for external comment a draft interpretation related to the reporting and...

2 min read | October 10, 2023
Commission contract from an accounting point of view Accounting and economic advisory

Today’s article will focus on the commission contract and its recognition in the accounting of an accounting entity. This is one of the types of commercial...

Renata Emmer
| 5 min read | October 10, 2023
We probably can’t stop AI, so why not use it instead? Corporate and Commercial Law

At the end of this June, the Ministry of Industry and Trade announced its intention to update the National Strategy for Artificial Intelligence (AI). This...

Veronika Odrobinová
| 7 min read | October 10, 2023
New rules to fight late payments Corporate and Commercial Law

On 12 September 2023 in Strasbourg, the European Commission presented new rules aimed at tackling the problem of late payments in commercial transactions in...

Veronika Odrobinová
| 4 min read | October 10, 2023
From case law: the essence of a non-monetary benefit is not only its purpose but also its form Payroll agenda

The Supreme Administrative Court (hereinafter “the SAC”) has issued a judgment in the cassation complaint proceedings of 16 August 2023, No. 7 Afs...

Roman Burnus
Anna Beránková
| 6 min read | September 26, 2023
Merciful summer for taxes – new functionality on the website mojedane.cz Tax Audit

The so-called merciful summer for taxes and insurance, which we already informed you about , runs until 30 November 2023. It can be used to apply for a...

2 min read | September 26, 2023
Investment incentives - return to legal certainty Corporate income tax

On 14 September 2023, the amendment to the Investment Incentives Act, which we have already informed you about earlier , was approved in the Chamber of...

Petr Němec
| 3 min read | September 26, 2023
The Supreme Administrative Court (SAC) on the issue of reopening proceedings that have been finally terminated, based on information obtained from an international request, for the results of which the tax administrator did not wait. Procedural advisory

We would like to draw your attention to an interesting judgment of the Supreme Administrative Court (SAC) No. 8 Afs 78/2022 - 39 of 31 August 2023.

6 min read | September 26, 2023
Invoicing in the light of the running of the limitation period Corporate and Commercial Law

The right belongs to the vigilant, emphasised the Grand Chamber of the Supreme Court in its decision of 31 May 2023, file no. 31 Cdo 3125/2022, concerning...

Veronika Odrobinová
Tatiana Rabinovich
| 5 min read | September 26, 2023
Amendment to the labour code: Overview of the most important news Amendment to the labour code

On 19 September 2023, Act No. 281/2023 Coll., amending the Labour Code, was promulgated in the Collection of Laws. Most of the amendment will come into...

Martina Šumavská
Tatiana Rabinovich
| 10 min read | September 26, 2023
No more illegal billboards Corporate and Commercial Law

Outside continuously built-up areas, billboards near roads have been banned since 2017. However, some companies have found a loophole in the law that allows...

Veronika Odrobinová
| 4 min read | September 26, 2023
Amendment to the Labour Code Amendment to the labour code

On the legislative process

Veronika Odrobinová
| 5 min read | September 14, 2023
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