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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
What is an annual financial report and how is it different from an annual report? Audit of financial statements
Jitka Pešičková
| 8 min read | June 13, 2023
Exchange Rate Risk in Consumer Credit and Limitation Periods – Recent Case Law of the CJEU Banking | Finance and Capital Markets
Martin Rypl
| 6 min read | June 23, 2026
Summer adventures and customs limits: What can you bring back from your holiday? However, be careful when packing your bags before departure already. International Taxes Advisory
8 min read | July 22, 2024

All articles

SAC confirms interpretation of Section 23(7) of the Income Tax Act: Compensation from parent company Transfer pricing

The Supreme Administrative Court (SAC) addressed a dispute between a Czech automotive company and the tax authority regarding an additional income tax...

3 min read | March 24, 2026
IFRS Updates Effective from 2025 Audit

In this article, we would like to introduce two recent updates in the field of IFRS: the amendment to IAS 21 and the IASB illustrative examples .

5 min read | March 24, 2026
EUDR in Practice: How to Correctly Set Up Due Diligence in the Supply Chain Advisory

The EU Deforestation Regulation (EUDR) introduces new due diligence obligations for companies working with selected commodities and products. In practice,...

5 min read | March 24, 2026
New EU Regulation: The Path Against Unfair Trading Practices Leads Through Coordination of Supervisory Authorities Corporate and Commercial Law

In December 2024, the European Commission specified measures aimed at empowering farmers and protecting smaller suppliers from the unfair trading practices...

Tomáš Kreisl
| 4 min read | March 24, 2026
Gas Exemption in Cogeneration Units: What the Fundamental Change in Administrative Practice Entails Tax & Accounting

The General Directorate of Customs has published a revised interpretation of the Act on Excise Duties , which governs the exemption of gas used in the...

4 min read | March 24, 2026
Supreme Court: Shifting the Burden of Assertion in Proving Unequal Pay Labour and Immigration law

In its decision Case No. 21 Cdo 2960/2024 , the Supreme Court (hereinafter the "SC") clarified exactly what an employee must assert when receiving lower...

Tomáš Kreisl
| 5 min read | March 24, 2026
New Rules for Trade Secrets: Broader Definition, Greater Certainty for Companies Corporate and Commercial Law

The government is preparing an amendment to the legal framework for the protection of trade secrets. Its objective is to refine and strengthen existing...

4 min read | March 24, 2026
IFRS 20 – Regulatory Assets and Regulatory Liabilities Audit

The IASB (International Accounting Standards Board) has introduced the new standard IFRS 20 Regulatory Assets and Regulatory Liabilities , which is set to...

3 min read | March 18, 2026
NI-74 Valuation of Financial Investments in Contributions and Divisions by Separation Audit

At the end of February, the National Accounting Council (NÚR) approved a draft interpretation for the public comment period regarding the valuation of...

3 min read | March 18, 2026
New Accounting Act Passes First Reading Audit

On March 12, 2026, the Chamber of Deputies discussed the new Accounting Act in its first reading. This is landmark legislation that will replace the existing...

2 min read | March 18, 2026
Spring Calls to Offer Nearly CZK 2 Billion for Forestry Technologies and Business Diversification Grants

In the second half of April, the 7th application round will open, introducing five calls focused on rural development, forest management, and...

5 min read | March 16, 2026
Supreme Administrative Court Ruling on the Publication of Financial Statements Audit

On February 5, 2026, the Supreme Administrative Court (SAC) issued a decision (Case No. 6 Afs 122/2025 – 30) regarding the failure of an accounting entity to...

3 min read | March 10, 2026
GT Verdict: Bank Rates Between Forecast and Psychology Verdict

If you have been following recent communications regarding monetary policy and the future trajectory of interest rates, you may have noticed an intriguing...

Tomáš Brabenec
| 5 min read | March 10, 2026
A Bargain as a Warning Sign? The Good Faith of a Real Estate Acquirer in Light of a Supreme Court Ruling Real estate

The institute of acquisition from a non-authorized person under Section 984(1) of Act No. 89/2012 Coll., the Civil Code (hereinafter the "Civil Code"),...

Marie Mandíková
| 6 min read | March 10, 2026
Planned Changes in Product Liability Legal

An amendment to the Civil Code is currently being prepared, with provisions governing liability for damage caused by a defective product expected to take...

Tereza Pitterlingová
| 5 min read | March 10, 2026
EUDR in Practice: Does It Apply to Your Company? Correct Identification of Roles and Products is Key Advisory

The EU Deforestation Regulation (EUDR) will impact a wide spectrum of companies – from manufacturers and importers/exporters to distributors and traders. The...

6 min read | March 10, 2026
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