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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

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How the minimum levy for self-employed workers will increase in 2025 Personal income tax
Marek Toráč
| 4 min read | December 3, 2024
What is an annual financial report and how is it different from an annual report? Audit of financial statements
Jitka Pešičková
| 8 min read | June 13, 2023
Exchange Rate Risk in Consumer Credit and Limitation Periods – Recent Case Law of the CJEU Banking | Finance and Capital Markets
Martin Rypl
| 6 min read | June 23, 2026
Summer adventures and customs limits: What can you bring back from your holiday? However, be careful when packing your bags before departure already. International Taxes Advisory
8 min read | July 22, 2024

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Russia Added to the EU List of High-Risk Third Countries for AML Banking & Finance

On December 3, 2025, the European Commission included Russia on the list of high-risk third countries regarding the fight against money laundering and the...

Jan Prošek
| 3 min read | March 10, 2026
International Women's Day and Business: Pressure for Female Leadership Grows in the Battle for Talent Studies

Job seekers are no longer interested in salary alone. Increasingly, they demand to see data on gender balance within top management.

4 min read | March 9, 2026
How to Manage Regional Healthcare to Withstand the Next Decade Advisory

Regional healthcare today faces a fundamental challenge: it is no longer a question of whether to change, but how to manage that change to ensure system...

8 min read | February 24, 2026
Tipping Point: Global battery storage capacity has surpassed that of pumped-storage hydroelectric power plants Advisory

The year 2025 marks an important symbolic turning point in the field of energy storage. According to data from BloombergNEF and the 2025 World Hydropower...

6 min read | February 24, 2026
General Court of the European Union: Autonomy of the right of access to the file GDPR

In 2018, an Austrian Facebook user complained that the social network violated the European Data Protection Regulation (GDPR). The complaint concerned the...

Tomáš Kreisl
| 4 min read | February 23, 2026
EUDR in a nutshell: are you ready for the new rules? Advisory

The EU Regulation on Deforestation (EUDR) is a key piece of legislation aimed at preventing products associated with deforestation and forest degradation...

4 min read | February 23, 2026
Supreme Court: relative proportional method may meet requirements for determining a reasonable price discount Legal

In its decision ref. no. 23 Cdo 2666/2024, the Supreme Court attempted to simplify the calculation of the amount of an appropriate discount from the purchase...

Tomáš Kreisl
| 4 min read | February 23, 2026
CJEU: Member States may not postpone the application of VAT deduction until the invoice is issued if the taxpayer has the document when filing the return Value-added tax

We would like to draw your attention to the very interesting judgment of the Court of Justice of the EU in case T-689/24 I.T.A. of 11 February 2026 and its...

5 min read | February 19, 2026
Europe is strengthening its self-sufficiency. STEP calls open up support to previously neglected areas Grants

This summer will bring a long-awaited opportunity for companies. Two new calls for proposals will be launched under the Operational Program Technology and...

6 min read | February 16, 2026
Expected loosening of obligations: Higher thresholds for statutory audit from 1 January 2026 Audit

As mentioned in our previous article on the new categorisation of accounting entities , the changes in the accounting area do not end there. The amendment to...

4 min read | February 10, 2026
Supreme Court on responsibility for the safety of external workers in the workplace Labour and Immigration law

The Supreme Court’s decision of 30 September 2025, Case No. 21 Cdo 1325/2025, significantly clarified the interpretation of employers’ obligations in the...

3 min read | February 10, 2026
Family and business: Why sibling companies may not automatically be “close persons” Corporate and Commercial Law

The definition of a close person under section 22 of the Civil Code is not limited to family members such as spouses or siblings. The legal wording is...

6 min read | February 10, 2026
Electromobility in the corporate sector: Why it is time to start building your own infrastructure Sustainability – ESG strategy and reporting

In December 2025, the European Commission presented a proposal for a regulation on clean corporate vehicles, which aims to accelerate the transition of...

9 min read | February 10, 2026
When invoicing partners runs up against tax rules: The SAC once again confirms the broad concept of “work for company” Personal income tax

In its recent judgment ref. no. 4 Afs 166/2024, the Supreme Administrative Court (SAC) returned to an issue that is becoming increasingly common in practice...

Anna Beránková
| 6 min read | February 9, 2026
Further considerations on the assessment of transfer pricing and VAT adjustments – Opinion of the Advocate General in Case C-603/24 Stellantis Portugal Value-added tax

Last year, we informed you about the conclusions of the CJEU in Case C-726/23 (Acromet Towercranes), where the Court considered an additional payment by a...

5 min read | January 27, 2026
Verification of signatures by a lawyer: when can a lawyer not verify a signature? Legal

Most people associate signature verification with a notary or a Czech POINT. Did you know that signatures can also be verified by a lawyer?

6 min read | January 27, 2026
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