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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

The ARGO-HYTOS 2 Afs 66/2021 judgment in the light of the circumstances of this case Tax Audit

The Supreme Administrative Court (SAC) issued a judgment annulling the decision of the Regional Court (RC) confirming the tax assessment on grounds of...

Jiří Jakoubek
Zuzana Kalincová
| 9 min read | March 7, 2023
Exercise of power of attorney granted to a tax adviser after submitting a tax return Procedural advisory

In its judgment 4 Afs 425/2021-40, the Supreme Administrative Court (“SAC”) dealt with a dispute between an individual (“the plaintiff”) and the Appellate...

Roman Burnus
Marek Toráč
| 7 min read | March 7, 2023
Subsidies for corporate training are starting Grants

Today, the Operational Programme Employment Plus started accepting applications in the first call for applications concerning corporate training, which was...

Jiří Dvořák
| 3 min read | March 7, 2023
GT verdict: Is the transition to electric vehicles a natural development or an ideological decision? Verdict

The vote in the European Parliament was already accompanied by a stormy debate. The zero-emission standard effectively means a definitive ban on internal combustion engines from 2035. The heated debate continues even outside the Parliament. On one side of the barricade stand the supporters of the agreement, who believe that its adoption was necessary to protect the climate, while the opponents, on the other hand, point to its fatal economic consequences. - Our client Pavel Zikmund, Grupo Antolin.

5 min read | March 6, 2023
New Interpretation of the National Accounting Council Accounting and economic advisory

We recently informed you that the latest interpretation of the National Accounting Council, I-48 Valuation of Assets and Liabilities in Transactions with a...

3 min read | March 6, 2023
Sexual orientation as a reason for refusing to enter into a contract with a self-employed person Litigation

Poland regularly ranks at the bottom of sexual minority tolerance ratings [1] ; local and foreign supporters of the LGBT community regularly speak out...

Veronika Odrobinová
Gabriela Jandová
| 6 min read | March 6, 2023
The European Union has placed Russia on the list of non-cooperative countries in the field of taxation Conflict in Ukraine

On 14 February 2023, the EU Council adopted an updated list of non-cooperative jurisdictions for tax purposes. This list includes countries that have not met...

Petr Němec
| 4 min read | March 2, 2023
GT verdict: NIS2 is massive. It is bigger than the GDPR. But it is necessary Verdict

Směrnice NIS2 navazuje na existující regulaci, která v případě ČR momentálně dopadá na asi 600 společností. Nová legislativa rozšíří povinnosti v oblasti kybernetické bezpečnosti na nesrovnatelně větší okruh subjektů. Za cíl si klade razantní posílení ochrany podnikatelů i státních organizací ve virtuálním prostředí. Jak náročná bude implementace vyhlášky? Jak vysoké náklady s sebou potřebná technická, provozní a organizační opatření ponesou? Odpoví Jan Zajíček, partner Grant Thornton.

Jan Zajíček
| 7 min read | February 27, 2023
Subsequent events – adjusting/non-adjusting information in the financial statements Audit of financial statements

The auditor’s work does not end with an examination of the completed (audited) accounting period. It is also necessary to be consistent with events that...

9 min read | February 21, 2023
Personal data collection under scrutiny? CJEU is clear on this! GDPR

The Court of Justice of the EU (CJEU) has ruled on a preliminary question, which arose before the Austrian Supreme Court (Oberster Gerichtshof) in a dispute...

Veronika Odrobinová
| 5 min read | February 21, 2023
The most important changes that the upcoming amendment to the Labour Code may bring Amendment to the labour code

Last September, we informed you about the upcoming amendment to the Labour Code. In particular, it should transpose the European directives on work-life...

Veronika Odrobinová
| 7 min read | February 21, 2023
GFD information on tax obligations of drivers operating transport services for UBER or BOLT companies Taxation of expats

With this article we would like to draw your attention to the recently published Information of the General Financial Directorate (GFD) on the tax assessment...

Richard Knobloch
| 4 min read | February 21, 2023
New discount on insurance premiums to motivate working pensioners Tax & Accounting

The Ministry of Labour and Social Affairs is trying to support working seniors, who are already receiving a retirement pension. The upcoming change, which is...

Roman Burnus
Anna Beránková
| 2 min read | February 21, 2023
Setting up an LLC has never been faster or cheaper Corporate and Commercial Law

Act No. 416/2022 Coll. entered into force on 15 January 2023. The aim of this amendment to several commercial laws is to enable fully electronic...

Veronika Odrobinová
| 4 min read | February 21, 2023
Merciful summer also for tax and social security debtors Procedural advisory

On 25 January 2023, the government approved the draft bill on extraordinary waiver and extinction of certain tax debts (the so-called “merciful tax summer”),...

Roman Burnus
Marek Toráč
| 3 min read | February 21, 2023
Assessment of the time test for exchange of ownership interests Personal income tax

On 25 January, the Coordination Committee of the Chamber of Tax Advisors and the General Financial Directorate (“GFD”) concluded Post 601/30.11.22 concerning...

Anna Beránková
| 4 min read | February 21, 2023
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