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Payroll agenda "Švarcsystém": Navigating an Environment of Diverging Rules

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
Payroll agenda Instructional Videos for JMHZ on the CSSZ ePortal

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
Verdict GT Verdict: Sport is Built on Fair Play—But What About Finance?

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

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Personal income tax How the minimum levy for self-employed workers will increase in 2025
Marek Toráč
| 4 min read | December 3, 2024

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Conflict in Ukraine New obligation for employers to register employees with temporary protection even in uninsured activities

With effect from 1 April 2023, a new reporting obligation has been created for employers who employ foreigners enjoying temporary protection under a special...

Roman Burnus
Marek Toráč
| 3 min read | April 4, 2023
Taxation of expats Changes to the Act on the Residence of Foreigners

At the beginning of this March, a draft amendment to the Act on the Residence of Foreigners (hereinafter “ARF”), the Asylum Act and other related laws was...

Roman Burnus
Anna Beránková
| 4 min read | April 4, 2023
Corporate and Commercial Law Limits to the presumption of good faith when acquiring from a non-owner

The Supreme Court issued an important judgment 23 Cdo 1837/2022 pointing out that good faith is sometimes not sufficient. Section 1109(b) of the Civil Code...

Veronika Odrobinová
Olga Králíčková
| 4 min read | April 4, 2023
Corporate income tax Investment incentives - amendment to the government regulation - tightening the conditions for higher value added

On 22 March 2023, the Government of the Czech Republic discussed a draft government regulation on investment incentives. We informed you about the original...

Petr Němec
| 5 min read | April 4, 2023
GDPR You cannot collect biological and genetic data on any accused person! There must be compelling reasons for this, the CJEU said.

At the heart of the case under review was a preliminary issue of a specialised criminal court in Bulgaria. The court considered an application by a Bulgarian...

Veronika Odrobinová
| 5 min read | April 4, 2023
GDPR Freedom of expression as a possible justification for disclosure of sensitive information by an employee

Article 10 of the Convention [1] provides protection for freedom of expression.

Veronika Odrobinová
| 6 min read | April 4, 2023
Accounting and economic advisory Interpretation I-8 of the National Accounting Standards Board faces changes

On March 21, 2023, the National Accounting Standards Board approved an updated version of Interpretation I-8 Social Fund and Similar Funds Generated from...

3 min read | April 3, 2023
Energy A reminder for large businesses using the capped energy prices and a reminder about some new features

While energy prices are slowly starting to decrease, many businesses are still taking advantage of the capped prices ensured by a government regulation. As...

Veronika Odrobinová
Olga Králíčková
| 3 min read | April 3, 2023
Verdict GT verdict: Is it legal not to want children in a restaurant?

Last week, Marthy’s Kitchen bistro in Prague posted a post on its social networks with 7 rules concerning the entry of children and the requirements as to their behaviour during a visit to this bistro, which sparked a lot of passion, not only in the comments on social networks, and it can be said that it has become a society-wide debate about rules not only in restaurants. What rules can owners actually set regarding the entry and behaviour of children in restaurants?

6 min read | March 31, 2023
International Taxes Advisory Measures to help the UK economy

Against a backdrop of high inflation and low growth, the first UK Budget for 18 months sees the Chancellor of the Exchequer, Jeremy Hunt, setting out the UK...

13 min read | March 27, 2023
Corporate income tax Using CCTV footage as evidence to challenge the logbook? Court must re-examine a sensitive case

Last August, we drew your attention to a judgment of the Supreme Administrative Court (9 Afs 147/2000 – 34), which upheld the use of camera recordings of...

Richard Knobloch
| 4 min read | March 27, 2023
Corporate income tax Investment incentives - the end of government arbitrariness?

On 22 March 2023, the Government of the Czech Republic discussed a draft amendment to the Investment Incentives Act.

Petr Němec
| 3 min read | March 27, 2023
Grants Upcoming calls of the Operational Programme Technology and Applications for Competitiveness

By the end of March, the Ministry of Industry and Trade plans to announce new calls under the Operational Programme Technology and Applications for...

Jiří Dvořák
| 7 min read | March 23, 2023
International Taxes Advisory Shell entities – changes in the draft of the new EU directive

At the beginning of 2022, we informed you about a new EU proposal for a Directive laying down rules to prevent the abuse of shell entities for tax purposes...

Petr Němec
| 6 min read | March 23, 2023
Personal income tax On the obligation of self-employed persons to file tax returns electronically

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
Taxation of expats New social security contracts

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
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