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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

Merciful summer for tax and social security debtors Tax Audit

The Chamber of Deputies has approved the bill on extraordinary waiver and extinction of certain tax debts and submitted it to the Senate. The aim of the...

6 min read | May 30, 2023
Ultimate Beneficial Ownership Register Corporate and Commercial Law

Recently, not only in the media, we have been hearing about the need to register the beneficial owners of legal entities. Even professions such as auditors,...

Roman Kůrka
| 9 min read | May 30, 2023
Consumer protection – legislative alignment with practice Corporate and Commercial Law

The Consumer Protection Act [1] (the “ CPA ” or the “ Act ”) was substantially amended last year (see our article here ). As part of the amendment, the...

Veronika Odrobinová
| 4 min read | May 30, 2023
Groups of companies with consolidated revenues of more than EUR 750 million must prepare for a global minimum tax from the year 2024 already International Taxes Advisory

As of 1 January 2024, an EU directive will come into force, under which the income of multinational and domestic groups in the EU with a consolidated...

Petr Němec
Jaroslav Foltýn
| 4 min read | May 25, 2023
We have selected the most interesting calls from the Operational Programme Environment Grants

A wide range of calls from the Operational Programme Environment is planned to be announced in June. Together with Naviga Advisory & Evaluation, we have...

5 min read | May 24, 2023
Overview and implications of the decision of the European Court of Justice (ECJ) of 27th April 2023 in case C-537/20 International Taxes Advisory

Proceedings I R 1/20 and I R 2/20, among others, are currently pending before the Federal Fiscal Court on the conformity of Sect. 11 of the German Investment...

6 min read | May 23, 2023
NAC has approved an update of the I-8 interpretation Accounting

On 24 April 2023, the National Accounting Council (“NAC”) approved an update to Interpretation No. I-8 Social Fund and Similar Funds Generated from Earnings...

2 min read | May 22, 2023
Whistleblower Protection Bill – update Labour and Immigration law

This January, we already informed you about the upcoming draft bill on whistleblower protection, which is intended to implement Directive (EU) 2019/1937 of...

Veronika Odrobinová
| 5 min read | May 16, 2023
Government has shortened the period of temporary reduction of excise duty on diesel fuel Energetics

As we have informed you in our earlier articles, last year, in connection with the war in Ukraine, the government approved a reduction of excise duty on...

3 min read | May 16, 2023
The new Accounting Act: Objectives of accounting reports and requirements for the quality of accounting information Amendment to the Act on Accounting

This article is the first in our series on the new Accounting Act, where we would like to gradually introduce the principles and novelties arising from it.

Petra Vaněčková
| 5 min read | May 16, 2023
Case law on transfer pricing: profit mark-up on value added vs. total cost Transfer pricing

In a recent judgment, the Regional Court in Brno dealt with a dispute between a taxpayer and the tax administration regarding the choice of a profitability...

Jiří Jakoubek
| 5 min read | May 16, 2023
Abolition of the exemption of income from the sale of securities and shares above CZK 40 million Tax Audit

We would like to draw attention to one of the key issues that has been announced as part of the recovery package, but has not received as much media attention.

Jiří Jakoubek
Zuzana Kalincová
| 4 min read | May 15, 2023
Tax authorities will not penalise incorrectly filed tax returns this year Tax Audit

In connection with the establishment of a data box for a significantly expanded range of persons, the tax office has noticed a large increase in incorrectly...

Roman Burnus
Marek Toráč
| 4 min read | May 15, 2023
Clarification of the conditions for submitting a request for payment of wages owed in the event of the employer’s insolvency Payroll agenda

At the end of this April, an amendment to the act on the protection of employees in situations, where their employer is unable to pay their wages due to...

Veronika Odrobinová
| 4 min read | May 15, 2023
Recovery of state finances as proposed by the government – Who will benefit from it? Corporate income tax

At a press conference on 11 May 2023, the Czech government presented an extensive proposal for a public finance recovery package aimed at halting the...

Jiří Jakoubek
Zuzana Kalincová
| 6 min read | May 12, 2023
GT verdict: Pension reform? The government has not found the courage to show the stop sign, but at least it is stepping on the brake Verdict

The government has put forward a so-called pension reform, but in my opinion, it should not be called a reform. However, I understand that in the context of communication towards the public, such a concept is sexier than “parametric change”. In fact, only the expected partial adjustments were presented, which do not have the potential to solve the structural problem that was presented during the spectacular one-hour introduction of the press conference in the longer term.

Tomáš Brabenec
| 3 min read | May 11, 2023
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