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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

Windfall tax - we present a draft amendment Conflict in Ukraine

As a result of the negative effects of the war in Ukraine, the prices of gas, electricity and petroleum products have increased enormously, which in turn...

Tomáš Brabenec
Jiří Jakoubek
| 19 min read | October 24, 2022
How to reduce the impact of a cyber-attack? Advisory

Cyberattacks are essentially a phenomenon of our time. In mid-May, the Road and Motorway Directorate of the Czech Republic was attacked, and from that time,...

Jakub Šebek
| 4 min read | October 13, 2022
Energy price cap in Q&A with our experts Conflict in Ukraine

Below, we bring you questions from the interview for Aktuálně.cz and answers from our experts from GT Advisory.

Jiří Dvořák
| 5 min read | October 11, 2022
Opinion of the Ministry of Finance on Sberbank Conflict in Ukraine

On 23 June 2022, the Ministry of Finance published its opinion on the accounting and budgetary treatment of certain facts related to Sberbank CZ, a.s.

3 min read | October 11, 2022
From case law: income from a trade without a trade licence? Taxation of expats

The Supreme Administrative Court (“SAC”) issued a judgment on the cassation complaint 7 Afs 145/2020-25 of 16 August 2022, which dealt with a dispute between...

Roman Burnus
Marek Toráč
| 6 min read | October 11, 2022
Fines for failure to report exempt income can be waived Tax & Accounting

The General Financial Directorate (“GFD”) has issued Guidance No. GFD D-56 regulating the procedure of financial administration authorities in deciding on...

Roman Burnus
Marek Toráč
| 4 min read | October 11, 2022
From case law: Czech koruna bonds and abuse of law Tax & Accounting

In an appeal, the Supreme Administrative Court (“SAC”) dealt with a dispute between a trading company (“the plaintiff”) and the Appellate Tax Directorate...

Roman Burnus
Marek Toráč
| 5 min read | October 11, 2022
CZECH REPUBLIC DELAYS TRANSPOSITION OF IMPROVEMENTS TO THE STATUS OF WORKERS Tax & Accounting

The Czech Republic has traditionally been lagging behind in transposing directives. The late transposition of Directive (EU) 2019/1152 of the European...

Veronika Odrobinová
| 7 min read | October 10, 2022
Windfall tax on extraordinary profits Conflict in Ukraine

As a result of the negative effects of the war in Ukraine, the prices of gas, electricity and petroleum products have increased enormously, which in turn...

4 min read | October 7, 2022
Diesel fuel will continue to be taxed at a lower excise tax rate Conflict in Ukraine

As we informed you earlier, the government has reduced excise duty on diesel and unleaded petrol by CZK 1.50 per litre. This reduction was only intended to...

2 min read | October 6, 2022
Czech tax residents had over 848 billion in foreign accounts International Taxes Advisory

The General Financial Directorate (GFD) recently published information on the number of Czech tax residents – individuals with accounts abroad and their...

3 min read | October 6, 2022
New reporting obligation for digital platforms (DAC 7) has been approved by the Chamber of Deputies Advisory

On 30 September 2022, the Chamber of Deputies of the Czech Republic approved an amendment to the Act on Administrative Cooperation in the Field of Taxes. It...

3 min read | October 4, 2022
Tax arrears will become more expensive as a result of the rising CNB repo rate Tax Audit

With effect from 1 January 2021, we welcomed the amendment to Act No. 280/2009 Coll., the Tax Code, which reduced interest on late payment of tax arrears.

6 min read | September 27, 2022
Amendment of the Beneficial Ownership Registration Act Legal

At the beginning of June, in response to the requirements of the European Commission (“the Commission”), the government of Petr Fiala approved a draft...

Veronika Odrobinová
| 5 min read | September 27, 2022
End of added value for investment incentives Advisory

In early September 2022, the Government of the Czech Republic prepared a draft Government Decree amending Government Decree No. 221/2019 Coll., on the...

Petr Němec
| 6 min read | September 27, 2022
Valorisation of the non-deductible amounts and the unseizable minimum, for the third time this year Tax & Accounting

Due to rising inflation and the subsequent increase in prices, the non-deductible amounts, the unseizable minimum and other parameters of enforcement...

Roman Burnus
| 4 min read | September 27, 2022
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