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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

CJEU on the interpretation of the right to obtain a “copy” of personal data GDPR

In its judgment of 4 May 2023 in Case C-487/21, the Court of Justice of the EU (“ CJEU ”) commented on the interpretation of Article 15(3) of Regulation [1]...

Veronika Odrobinová
Martina Šumavská
| 4 min read | May 10, 2023
Europe is closer to climate neutrality. The new reforms will be “paid for” by businesses, but also by ordinary citizens, says Dvořák Verdict

The European Union has taken another step that plays an important role in achieving the 2050 climate neutrality targets. As part of a strategy known as “Fit...

Jiří Dvořák
| 7 min read | May 4, 2023
Change in the rate of reimbursement for fuel consumed Payroll agenda

In Decree No. 85/2023 Coll. of 28 March 2023, the Ministry of Labour and Social Affairs introduced a new amount of compensation for electricity for the...

Roman Burnus
Anna Beránková
| 2 min read | May 3, 2023
Further measures relating to reducing emission approved by the European Parliament Energetics

New carbon duty legislation will apply from 1 October 2023. It will apply to companies that import or produce goods with a high carbon footprint into the...

2 min read | May 3, 2023
Charging electric vehicles represents a supply of goods for VAT purposes Value-added tax

We would like to draw your attention to the recent judgment of the Court of Justice of the EU C-282/22, where the Court considered the preliminary question...

Richard Knobloch
| 4 min read | May 3, 2023
Canadian visas deprive Ukrainians in the Czech Republic of temporary protection Taxation of expats

Refugees from Ukraine, who fled to the Czech Republic (“CR”) after 24 February 2022 to escape Russian aggression were being granted temporary protection,...

Roman Burnus
Anna Beránková
| 4 min read | May 3, 2023
Some real estate tax payers will not receive their payment details for 2023 Corporate income tax

The Tax Administration has started sending out information for paying real estate tax as it does every year. The deadline for payment of the tax (or the...

3 min read | May 3, 2023
Employee testimony Labour and Immigration law

The Supreme Court of the Czech Republic (hereinafter the “ SC ”) has previously concluded in its decision-making practice that the mere fact that a witness...

Veronika Odrobinová
| 6 min read | May 2, 2023
Preemption is not always the same Litigation

In its pre-Christmas judgment 26 Cdo 2923/2022, the Supreme Court again clarified somewhat more clearly the nature of the pre-emption right to a unit under...

Veronika Odrobinová
Olga Králíčková
| 4 min read | May 2, 2023
GT verdict: The potential of multimodality in climate protection is hindered by slow legislation Verdict

Přestože kombinovaná přeprava je v evropské legislativě zakotvena už od roku 1992 a měla určovat trend, kterým se má logistika vyvíjet, implementace a naplnění s ní spojených cílů stále vázne. Multimodální přeprava může významně zmírnit přetížení silniční dopravy, a navíc přispět ke snížení emisí skleníkových plynů. Proč se jí tedy v evropském prostoru nedaří narušit dominanci silniční přepravy? Hlavní důvody shrnuje aktuální Zpráva Evropského účetního dvora.

10 min read | April 27, 2023
The end of dependence on Chinese chips? Europe wants to double its share of the semiconductor market Insight

The so-called Chip Act is a key agreement for the European Union, which is currently struggling with high dependence on external semiconductor suppliers. The...

4 min read | April 24, 2023
How to benefit from the programme for employee training? We can advise you Subsidies

The Ministry of Labour and Social Affairs has announced a call for applications for support under the Operational Programme Employment Plus – Corporate...

Jiří Dvořák
| 5 min read | April 21, 2023
Individuals are obliged to report exempt income exceeding CZK 5 million. Taxation of expats

The deadline for filing personal income tax returns is also linked to the reporting obligation for exempt income. Under article 38v of the Income Tax Act...

Roman Burnus
Anna Beránková
| 5 min read | April 18, 2023
Non-exemption of income from a service apartment Payroll agenda

On 31 October 2022, the Supreme Administrative Court (“SAC”) dealt with a cassation complaint between two parties, with a religious community (“the...

Roman Burnus
Marek Toráč
| 6 min read | April 18, 2023
Reduction of contractual penalties after a landmark ruling of the Supreme Court Corporate and Commercial Law

Contractual penalty – an instrument accompanying many contracts, well known even to legal laymen. It is also a tool at risk of being misused. A high...

Veronika Odrobinová
| 5 min read | April 18, 2023
Procedure for levy of excess economic benefit Conflict in Ukraine

On 13 April, the Ministry of Industry and Trade (MoIT) published the procedure for transferring excessive economic benefit to the state budget.

3 min read | April 17, 2023
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