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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

Reminder of the obligation to designate a contact person Audit

The Financial Analytical Office (FAO) has issued a notice on the fact that credit and financial institutions, the gambling sector, the real estate sector,...

3 min read | February 20, 2023
NAC has approved a new interpretation of I-48 Accounting and economic advisory

On January 16, 2023, the National Accounting Council (“NAC”) approved new Interpretation No. I-48, Valuation of Assets and Liabilities in Transactions with a...

2 min read | February 20, 2023
We summarise what programmes can help you fight the high energy prices Grants

The current high energy prices, which peaked in the second half of last year, are due to a combination of several factors. The most important are the...

Petr Paseka
| 6 min read | February 13, 2023
German aid to businesses and restrictions on the free movement of persons in the context of the covid-19 pandemic under scrutiny by the CJEU General Court COVID-19

At the time of the covid-19 pandemic, the German federal government, like other European countries, adopted a number of restrictions to prevent people from...

Veronika Odrobinová
| 5 min read | February 7, 2023
Guidance D-59 updates the interpretation of the GFD on income taxes Tax & Accounting

Under number D-59 the General Financial Directorate (“GFD”) issued a guidance on certain provisions of Act No. 586/1992 Coll., on Income Taxes (“ITA”)....

Roman Burnus
Anna Beránková
| 6 min read | February 7, 2023
The Financial Administration records a large number of road tax overpayments Tax & Accounting

The 2022 amendment to the road tax, which we have already covered for example in our article HERE , has brought a large number of changes which have removed...

3 min read | February 7, 2023
Unseizable amount for the year 2023 Tax & Accounting

On 14 December 2022, the Government of the Czech Republic increased the living minimum and the subsistence minimum with effect from 1 January 2023.

Roman Burnus
Marek Toráč
| 3 min read | February 7, 2023
Liquidation of business corporations – part III Conflict in Ukraine

I would like to follow up after some time on the previous two articles concerning liquidation of business corporations. In the first article , we introduced...

Jitka Pešičková
| 8 min read | February 7, 2023
New developments in proving that large companies benefit from state energy support and the related new administrative Conflict in Ukraine

At the end of January, the Government approved another amendment to Regulation No.298/2022 Coll., now with an updated title on setting electricity and gas...

Veronika Odrobinová
Olga Králíčková
| 3 min read | February 7, 2023
Class Actions Act and amendment of related legislation Litigation

Towards the end of 2022, the Ministry of Justice submitted a draft law on collective proceedings (“ the Act ”) together with adjustment of related...

Veronika Odrobinová
| 7 min read | February 7, 2023
Change in the average wage in 2023 Payroll agenda

On 26 September 2022, the Government of the Czech Republic issued Decree No. 290/2022 Coll., in which it set the new average wage for the year 2023 reaching...

Roman Burnus
Marek Toráč
| 4 min read | February 7, 2023
Frequently asked questions about compensation for Covid-19 as an occupational disease COVID-19

During the Covid-19 pandemic, a number of questions with unclear answers emerged. Some of them dealt with the issue of compensation for Covid-19 as an...

Veronika Odrobinová
| 6 min read | February 7, 2023
Discrimination in employers’ internal regulations Labour and Immigration law

Discrimination on the labour market is an increasingly accentuated problem not only in the Czech labour market. It may affect employees at different stages...

Veronika Odrobinová
Gabriela Jandová
| 5 min read | January 24, 2023
Amendment No. 9 to Guideline GFD-D-29 on waiving fines for failure to submit audit reports Tax Audit

The Financial Bulletin No. 18/2022 published Amendment No. 9 to Guideline GFŘ-D-29 file no. 111096/16/7100-20116-050484 issued by the General Financial...

6 min read | January 24, 2023
Are you obliged to consolidate? Audit of financial statements

We begin by briefly explaining what consolidated financial statements are. Generally, consolidated financial statements mean the preparation of financial...

Klára Honzíková
| 9 min read | January 24, 2023
Telework and its impact on employees’ social security Personal income tax

Restrictions on the free movement of people caused by the covid-19 pandemic have affected virtually every country in the world and have had implications for...

Marek Toráč
| 6 min read | January 24, 2023
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