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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

GDPR news – cookies only with consent since the beginning of 2022 GDPR

When visiting almost any Czech website, small files called cookies are stored in our browsers to identify visitors to the website. Cookies are then used to...

Veronika Odrobinová
| 5 min read | April 19, 2022
Tax credit for children in case of a dispute between parents Personal income tax

In 2022, the amount of child tax credit that a taxpayer can apply as a reduction in personal income tax liability was increased. This article deals with the...

Roman Burnus
| 5 min read | April 19, 2022
Reporting financial resources at Sberbank CZ Audit

At the end of February 2022, the Czech National Bank took the first steps to revoke the banking licence of Sberbank CZ. In response to this, the Chamber of...

2 min read | April 14, 2022
Buying alcoholic beverages from the EU via e-shops Tax & Accounting

Based on the currently published information of the Customs Administration, anyone buying alcoholic beverages from another EU member state via an Internet...

3 min read | April 11, 2022
Government approves reduction of excise tax on diesel and petrol Tax & Accounting

The government has decided to reduce excise tax on fuel by CZK 1,5 per litre for both petrol and diesel. The excise tax on a litre of petrol should therefore...

3 min read | April 7, 2022
International sanctions imposed on the Russian Federation Legal

Due to the ongoing conflict in Ukraine, international sanctions have been imposed on the Russian Federation in recent weeks. International sanctions can be...

Veronika Odrobinová
| 5 min read | April 5, 2022
Investing in esports in the context of recent events Advisory

Esports, or electronic sports, involve competitive gaming primarily on computers, mobile phones or game consoles. Two or more players compete solo or in...

5 min read | April 5, 2022
Ombudsman's recommendations on the treatment of EU workers Legal

Last year, the Ombudsman dealt with research on the topic of EU citizens in the Czech Republic, the results of which were published in November 2021 together...

Martina Šumavská
| 5 min read | April 5, 2022
Supreme Administrative Court: On proving the taxation of amounts in a bank account Tax Audit

The Supreme Administrative Court (“SAC”) has ruled on the obligation of a natural person to prove the amounts credited to his/her bank account and whether...

Roman Burnus
| 5 min read | April 5, 2022
VAT on finance leaseback Tax & Accounting

On 1 April 2022, the website of the Financial Administration published the minutes from a meeting of the Coordinating Committee with the Chamber of Tax...

Richard Knobloch
| 5 min read | April 5, 2022
CNB interest rates – further increase Advisory

The Board of the Czech National Bank has decided on the following interest rates effective from 1 April 2022:

2 min read | April 4, 2022
Finance Minister waives 2022 road tax advances for all taxpayers Tax & Accounting

As we have already informed you, the government has decided to abolish the road tax for vehicles weighing up to 12 tonnes due to the rapid increase in fuel...

3 min read | March 29, 2022
Determining the tax base of a cooperating person Tax & Accounting

In judgment 4 Afs 490/2019-34 of 22 November 2021, the Supreme Administrative Court (“SAC”) dealt with a dispute between the Regional Court in České...

Roman Burnus
Marek Toráč
| 5 min read | March 22, 2022
Information of the General Financial Directorate on the application of a special provision on the application of tax losses Tax & Accounting

On 11 November 2021, the General Financial Directorate issued information on the application of a special provision of article 38zh of the Income Tax Act...

3 min read | March 22, 2022
Current vs. deferred tax – accounting principles, recognition Corporate income tax

Physical and documentary inventory-taking needs to be performed and closing transactions need to be accounted for before the 2021 financial statement can be...

Jitka Pešičková
| 7 min read | March 22, 2022
ETIAS – a new system for foreigners without visa requirements Taxation of expats

The European Travel Information and Authorization System – ETIAS , is a new EU system applicable to third-country nationals exempted from the visa...

Roman Burnus
| 4 min read | March 22, 2022
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