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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

Impact of the Opinion of the Advocate General of the CJEU on the Czech Labour Code GDPR

Last September, the Advocate General of the Court of Justice of the EU (“ CJEU ”) issued an opinion on Article 88 of the General Data Protection Regulation...

Veronika Odrobinová
| 6 min read | January 24, 2023
Do not forget to report exempt payments abroad for 2022 to the tax office by the end of January International Taxes Advisory

By 31 January 2023 it is necessary to notify the tax administrator of all income for the year 2022 paid to tax non-residents that is normally subject to...

4 min read | January 24, 2023
Why is the 3.7% unemployment rate positive news? Tomáš Brabenec replies Verdict

According to data from the Labour Office of the Czech Republic, the percentage of unemployed persons has increased slightly. Compared to the November figure...

Tomáš Brabenec
| 4 min read | January 11, 2023
Visa with QR code Taxation of expats

The Ministry of Foreign Affairs said it was going to enhance security, travel and prevent visa fraud. As of 1 November 2022, a new system has been introduced...

Roman Burnus
| 2 min read | January 10, 2023
It will be possible to extend temporary protection for Ukrainians Taxation of expats

On 13 December 2022, the Chamber of Deputies approved the “Lex Ukraine IV” package of laws concerning the stay of Ukrainian refugees in the Czech Republic.

Roman Burnus
Anna Beránková
| 3 min read | January 10, 2023
New whistlebower protection bill Labour and Immigration law

On 23 November 2022, the Government approved a new Whistleblower Protection Bill implementing Directive (EU) 2019/1937 of the European Parliament and of the...

Martina Šumavská
Veronika Odrobinová
| 5 min read | January 10, 2023
Income taxes: Changes to immovable cultural monuments Corporate income tax

The amendment to Act No. 586/1992 Coll., on Income Taxes, as amended (hereinafter referred to as the “ITA”), promulgated on 2 December 2022 in the Collection...

Zdeňka Svobodová
| 5 min read | January 10, 2023
Data boxes will continue to be voluntary for ordinary citizens Tax Audit

On 28 December 2022, an amendment to the Act on Electronic Acts and Authorised Conversion was published in the Collection of Laws under number 457/2022 Coll....

3 min read | January 10, 2023
Reminder of deadlines in state energy support Conflict in Ukraine

The New Year is here in full force, and in addition to wishing you well, we would also like to remind you of the approaching end of the filing deadlines for...

Veronika Odrobinová
Olga Králíčková
| 4 min read | January 10, 2023
Waiver of tax accessory – new Guidance No. GFD-D-58 Tax Audit

On 2 December 2022, the Financial Newsletter 15/2022 published a new Guidance No. GFD-D-58 file no.: 34006/20/7700-10123-050167, issued by the General...

6 min read | January 10, 2023
Physical inventory (assets, inventories) as a determination of the true state of assets Audit of financial statements

The topic of inventory tends to be repeatedly discussed near the end of the accounting period and for many companies it is an annual menace that is both...

Michal Kováč
| 10 min read | January 10, 2023
Internet search engine operators must remove links to false information GDPR

The Court of Justice of the European Union (“ CJEU ”) ruled on this obligation in Case C-460/20 | Google (hereinafter “the Judgment” ) . The judgment builds...

Veronika Odrobinová
| 5 min read | January 10, 2023
The deadline for filing real estate tax and road tax returns is approaching Tax & Accounting

Tuesday 31 January 2023 is the deadline for filing 2023 property tax returns and 2022 road tax returns, among others. While the same facts that give rise to...

3 min read | January 9, 2023
No delivery to data boxes on Saturdays, Sundays and public holidays Tax Audit

Based on the decision of the Supreme Administrative Court , a rule has been introduced in data boxes from 1 January 2023 that on Saturdays, Sundays and...

3 min read | January 9, 2023
Final abolition of the EET Tax & Accounting

The President has signed a bill abolishing the electronic record of sales. Electronic record of sales thus been definitively abolished as of 1 January 2023....

2 min read | January 9, 2023
The new DAC 7 reporting obligation – questions and answers International Taxes Advisory

As we informed you in the previous year, an amendment implementing the EU DAC 7 Directive into Czech law came into force on 1 January 2023 (you can read...

Petr Němec
| 5 min read | January 5, 2023
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