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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

Travel allowances from 1 January 2023 Payroll agenda

As we informed you in our previous article , as of 1 January 2023, the rates of meal allowances, basic compensation for the use of road motor vehicles and...

Roman Burnus
| 4 min read | January 5, 2023
The Supreme Administrative Court has reprimanded the tax administrator for an unreviewable transfer pricing analysis Transfer pricing

The Supreme Administrative Court (SAC) has issued a judgment annulling the decision of a regional court confirming additional tax assessment on grounds of...

Jiří Jakoubek
Zuzana Kalincová
| 4 min read | December 21, 2022
Repetition is the mother of learning or how to carry over unused leave Labour and Immigration law

At the beginning of 2021, significant legislative changes occurred in the area of leave. One of these changes is the option to carry over unused leave to the...

Veronika Odrobinová
Martina Šumavská
| 7 min read | December 16, 2022
Capping energy prices in 2023 for small, medium and large enterprises Conflict in Ukraine

At its meeting on 14 December 2022, the government decided to amend Regulation No.298/2022 Coll., on the determination of electricity and gas prices in an...

Veronika Odrobinová
Olga Králíčková
| 5 min read | December 15, 2022
Under what conditions can social insurance payments be reduced? Tax & Accounting

Due to the number of questions, this article provides you with a more detailed explanation and information on the circumstances, under which employers’...

Michal Kováč
Roman Burnus
| 10 min read | December 15, 2022
EU will have a 15% minimum tax from 2024 International Taxes Advisory

On 22 December 2021, the European Commission presented its further proposals against tax evasion and the erosion of corporate taxpayers’ tax bases (BEPS 2.0...

Jiří Jakoubek
Petr Němec
| 3 min read | December 14, 2022
PF 2023 Insight

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2 min read | December 8, 2022
From the case-law: Cash pooling under tax control Transfer pricing

On 27 October 2022, the Supreme Administrative Court (SAC) issued a judgment on the issue of the normal price in the case of cash pooling, including the tax...

Jiří Jakoubek
| 4 min read | December 6, 2022
Windfall tax and other amendments from the tax package have been published in the Collection of Laws Tax & Accounting

On 2 December 2022, a “tax package” was published in the Collection of Laws under number 366/2022 Coll., which contains the following changes:

3 min read | December 6, 2022
Amendment of the Road Transport Act Taxation of expats

From 1 August 2022, certain provisions of the Labour Code (hereinafter “LC”) will no longer apply to drivers in international road transport. It concerns the...

Roman Burnus
| 4 min read | December 6, 2022
Compulsory data boxes for everyone? Tax Audit

With effect from 1 January 2023, the last part of the amendment to Act No. 300/2008 Coll., on Electronic Acts and Authorised Conversion of Documents, will...

Veronika Odrobinová
| 4 min read | December 6, 2022
Changes to travel allowances from 1 January 2023 Tax & Accounting

A draft amendment to the Decree of the Ministry of Labour and Social Affairs is currently under review, which is intended to change the rates of basic...

Roman Burnus
| 4 min read | December 6, 2022
From the case law: further interpretation of a non-monetary transaction for an employee Tax & Accounting

The Supreme Administrative Court (“SAC”) has dealt with a dispute in a cassation complaint between a legal entity (“the plaintiff”) and the Czech Social...

Roman Burnus
Marek Toráč
| 8 min read | December 6, 2022
Reduction threshold for adjusting the daily assessment base in sickness insurance Tax & Accounting

On 31 October 2022, new amounts of reduction thresholds for the adjustment of the daily assessment base for the purposes of sickness insurance were published...

Roman Burnus
Anna Beránková
| 2 min read | December 6, 2022
Research and development as an item deductible from the tax base – current case law Tax & Accounting

Deduction for support of research and development (hereinafter R&D) is an item deductible from the tax base in the sense of article 34(4) of the Income Tax...

Petra Vaněčková
| 8 min read | December 6, 2022
New version of Interpretation I-16 approved Audit

On October 31, 2022, the National Accounting Council (NAC) approved an updated version of Interpretation I-16 related to the recognition of a separate...

2 min read | December 6, 2022
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