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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

Discount on insurance premiums for selected groups of employees Tax & Accounting

By proposing an amendment to Act No. 589/1992 Coll., on social security contribution and contribution to state employment policy, the Government of the Czech...

Roman Burnus
Marek Toráč
| 4 min read | June 28, 2022
Travel cost reimbursements in 2022 Payroll agenda

With effect from 12 March 2022, decree no.511/2021 Coll. increases the price of electricity for the purpose of calculating the compensation for fuel consumed...

Roman Burnus
Marek Toráč
| 4 min read | June 28, 2022
Updated Guide for Future Retirees for the year 2022 Tax & Accounting

The Czech Social Security Administration (“CSSA”) has published an updated guide for future pensioners, which contains detailed instructions on how to apply...

Roman Burnus
| 4 min read | June 28, 2022
Report on relations – are you compiling it correctly? Audit

The Report on Relationships within a Group of Companies (hereinafter the “Report”) is a document, the preparation of which usually is not popular among...

Jan Vácha
| 9 min read | June 28, 2022
Tax administration simplifies the registration of foreign individuals in the my taxes portal Tax Audit

Users, who hold access data to a box or guaranteed identity (NIA) access credentials and have not been able to use the DIS+ tax information box service...

3 min read | June 28, 2022
Cancellation of the decision to waive VAT on gas and electricity supplies Tax & Accounting

After a review, the current Minister of Finance assessed the decision of her predecessor to waive VAT on gas and electricity supplies in November and...

Richard Knobloch
| 2 min read | June 27, 2022
Carry-over of leave to the following calendar year Tax & Accounting

During the previous year, significant legislative changes took place in the area of Czech labour law, particularly in the area of leave from work. One of the...

Veronika Odrobinová
| 7 min read | June 27, 2022
The marathon of CNB interest rate increase continues Advisory

The Board of the Czech National Bank has decided on the following interest rates effective from 23 June 2022:

Ludmila Malimánková
| 2 min read | June 27, 2022
Increase in the living and subsistence minimum Tax & Accounting

From 1 April 2022, the government has approved an increase in the living and subsistence minimum in response to the current household situation of high...

Roman Burnus
Marek Toráč
| 3 min read | June 27, 2022
When not to distribute profit Legal

In corporate law, June is usually marked by the approval of financial statements and the decision on the distribution of profits by the highest body of the...

Veronika Odrobinová
| 7 min read | June 27, 2022
The “Covid Era” or the failure of internal controls COVID-19

With the onset of the new “Covid era” and the expansion of home office work, previously unknown to many of us, the topic of appropriate setup of internal...

Leoš Horváth
| 6 min read | June 14, 2022
From the case-law: Defence against tax assessment by means of tools Tax Audit

In its judgment 6 Afs 273/2020 of 18 May 2022, the Supreme Administrative Court (“SAC”) considered a dispute between the Appellate Tax Directorate and an...

Roman Burnus
Marek Toráč
| 6 min read | June 14, 2022
DEBRA proposal released International Taxes Advisory

As a result of a DEBRA initiative (Debt-equity bias reduction allowance) which aims to motivate companies to finance their investments through equity instead...

Zuzana Kalincová
| 4 min read | June 14, 2022
Updated Guide for Expectant Parents Taxation of expats

The Czech Social Security Administration (hereinafter “the CSSA”), together with the Labour Office (hereinafter “the LO”), has prepared an updated Guide for...

Roman Burnus
| 5 min read | June 14, 2022
Concurrent performance of functions and employer insolvency according to the CJEU Tax & Accounting

The Court of Justice of the EU has recently intervened in the rather turbulent developments regarding the possibility of concurrent employment and the...

Veronika Odrobinová
| 5 min read | June 14, 2022
Donations to Ukraine Conflict in Ukraine

On 27 May 2022, a law on tax measures in connection with the armed conflict on the territory of Ukraine caused by the invasion of the Russian Federation was...

2 min read | June 13, 2022
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