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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

On the obligation of self-employed persons to file tax returns electronically Personal income tax

With effect from 1 January 2023, an amendment to Act No. 300/2008 Coll., on Electronic Acts and Authorised Conversion of Documents, as amended, expanded the...

5 min read | March 21, 2023
New social security contracts Taxation of expats

On 1 March 2023, a new Treaty between the Czech Republic and Bosnia and Herzegovina on social security, published under No. 12/2023 Coll., entered into force...

3 min read | March 21, 2023
From the case-law: Tax right of the tax administrator to refuse entitlement to VAT deduction due to participation in fraud Value-added tax

In its judgment No. 7 Afs 45/2021 – 57 of 27 February 2023, the Supreme Administrative Court (SAC) ruled in favour of our client, whom we represented in a...

7 min read | March 21, 2023
The supreme court interpreted vague terms in relation to adverse profit and loss Corporate and Commercial Law

The High Court in Prague, as the Court of Appeal, in proceedings under Case No. 6 Cmo 333/2021 dealt with the fact that the defendant company refused to...

Veronika Odrobinová
Martina Šumavská
| 4 min read | March 21, 2023
Direct liability of a managing director (partner) of a limited liability company for damage caused to a third party Corporate and Commercial Law

With effect from 1 January 2014, according to the new article 2914 of the Civil Code [1] , “ whoever uses a representative, employee or other helper in the...

Veronika Odrobinová
| 7 min read | March 21, 2023
Subsidies for training your employees available again Grants

The newly announced call within the framework of the Operational Programme Employment Plus called Corporate Training is intended for all types of enterprises...

Jiří Dvořák
| 3 min read | March 21, 2023
Cross-border telework – new framework agreements with Germany and Austria Taxation of expats

With effect from 1 March 2023, the Czech Republic has entered into a framework agreement with Germany and Austria on cross-border telework (also known in...

Marek Toráč
| 4 min read | March 20, 2023
Uninterrupted weekly rest period – a landmark CJEU ruling pushes the boundaries Labour and Immigration law

The judgment of the Court of Justice of the EU (“ CJEU ”) of 2 March 2023 in Case C-477/21, interpreting Articles 3 and 5 of Directive [1] and Article 31(1)...

Veronika Odrobinová
| 5 min read | March 15, 2023
Guide to basic taxes for expats Taxation of expats

We would like to inform you that we have published an update to our GT guide for expats with taxes for the Czech Republic for 2023. The guide can be found on...

Roman Burnus
| 2 min read | March 14, 2023
Impact of a price regulation of the ministry of healthcare on transfer pricing for the sale of medicinal products and foodstuffs intended for special medical purposes Transfer pricing

We would like to inform you of the potential implications of a price regulation [1] of the of the ministry of healthcare, which came into force at the...

Jiří Jakoubek
| 6 min read | March 9, 2023
Taxation or non-taxation of fair value or the application of hedge accounting in the current situation of rising interest rates and a strengthening Czech koruna rate Accounting and economic advisory

In the course of the year 2022, there was a significant increase in interest rates and a simultaneous appreciation of the koruna against the euro. This...

Petra Vaněčková
| 4 min read | March 8, 2023
Judgment of the Court of Justice on a collective agreement reducing the remuneration of employees of employment agencies compared to employees directly employed by the user Labour and Immigration law

In its judgment of 15 December 2022, the Court of Justice of the European Union (“CJEU”) addressed the issue of collective agreements reducing the...

Veronika Odrobinová
| 6 min read | March 7, 2023
Statutory archiving period for payroll sheets extended by 15 years Payroll agenda

At the end of 2022, an amendment to the Pension Insurance Act was promulgated under no. 455/2022 Coll., which, among other things, introduced an extension of...

Roman Burnus
Anna Beránková
| 2 min read | March 7, 2023
Bonus programme for sales partners as income from employment Payroll agenda

The Supreme Administrative Court (“SAC”) dealt with a cassation complaint 10 Afs 61/2022-41 between a legal entity (“the plaintiff”) and the General Tax...

Roman Burnus
Marek Toráč
| 6 min read | March 7, 2023
Inspection of working conditions of Ukrainian refugees by the Labour Inspectorate Conflict in Ukraine

In the past year, the State Labour Inspection Office of the Czech Republic (hereinafter referred to as the “ Labour Inspectorate ”) initiated over 500...

Martina Šumavská
| 5 min read | March 7, 2023
Tax obligations for providers of accommodation services Personal income tax

Similarly to the recent issue for providers of transport services, the General Financial Directorate has now issued Information on the tax assessment of the...

Richard Knobloch
| 5 min read | March 7, 2023
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