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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
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

All articles

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
European Commission has extended the validity of two decisions on adequate protection of personal data for the United Kingdom Legal

These decisions confirm that the United Kingdom continues to provide a level of protection of personal data comparable to that of the European Union,...

3 min read | January 27, 2026
Change in the categorization of accounting entities – higher thresholds already applicable in the assessment for 2024 Audit

The amendment to the current Accounting Act, which brings a major modification of the categorization criteria for accounting units, has officially been...

5 min read | January 27, 2026
Slovak transfer pricing legislation and its changes from 2026 Transfer pricing

At the end of 2025, the Ministry of Finance of the Slovak Republic issued a new Guideline on determining the content of transfer pricing documentation (No....

4 min read | January 27, 2026
According to the CJEU, providing legal services to an individual when establishing a company is not a commercial transaction Corporate and Commercial Law

The Court of Justice of the European Union ruled [1] on a preliminary question referred by the Municipal Court in Bratislava in a case involving a Slovak law...

Tereza Pitterlingová
| 4 min read | January 27, 2026
Temporarily assigned employees should have the same remuneration, including benefits, as regular staff Labour and Immigration law

In its judgment 21 Cdo 351/2024, the Supreme Court found that an agency employee’s claim for additional contributions to supplementary pension insurance...

Veronika Odrobinová
Tereza Pitterlingová
| 3 min read | January 26, 2026
Interest-free loan up to CZK 100 million. The Expansion challenge begins Grants

At the beginning of February, entrepreneurs and small and medium-sized enterprises outside Prague will again have the opportunity to obtain a soft loan of up...

4 min read | January 19, 2026
Top-up taxes – Changes proposed by the OECD and confirmed by the EU Top Up Tax

On 5 January 2026, the OECD published a document on the “Side-by-Side Package” on its website. This is another OECD document which, among other things,...

Petr Němec
| 4 min read | January 16, 2026
NI-73 Valuation of securities and ownership interests using the equivalence method in the individual financial statements of entrepreneurs Accounting and economic advisory

In December 2025, the National Accounting Council (“NAC”) approved for external consultation a draft interpretation relating to the valuation of securities...

3 min read | January 13, 2026
Priorities of the Ministry of Finance: combating the grey economy and EET 2.0 Tax & Accounting

The Ministry of Finance, led by newly appointed Minister Alena Schillerová, has presented its key strategic priorities for the coming period. These measures...

Anna Beránková
| 5 min read | January 13, 2026
Company transformation and creditor protection: the view of the Supreme Court Corporate and Commercial Law

In its judgment ref. no. 29 ICdo 73/2023 of June 30, 2025, the Supreme Court dealt with the question of whether it is possible to successfully challenge the...

5 min read | January 13, 2026
Abuse of law - who should be taxed and how? Tax & Accounting

On 2 December 2025, the Supreme Administrative Court (hereinafter the “SAC”) issued a judgment under Case No. 1 Afs 171/2025, in which it repeatedly ruled...

4 min read | January 13, 2026
DAC 8 – New obligation for “crypto platforms” and their users in 2026 Tax & Accounting

We would like to draw your attention to a new obligation that will affect crypto “platforms” and their users from 1 January 2026. It will first take effect...

6 min read | January 12, 2026
The Accounting Act heading to the Chamber of Deputies Accounting and economic advisory

On 12 December 2025, the Government submitted a draft bill on accounting to the Chamber of Deputies in the form of press release No. 63/0. This is a new law,...

2 min read | January 8, 2026
Travel cost reimbursements in 2026 Payroll agenda

On 18 December 2025, Decree No. 573/2025 Coll. on changing the rates of domestic travel cost reimbursements for 2026 was published in the Collection of Laws....

Marek Toráč
| 4 min read | January 8, 2026
Self-employed persons using the flat-rate scheme: Which obligations to think about at the beginning of the year Personal income tax

The flat-rate tax regime is a welcome simplification for many self-employed persons (“OSVČ”) – instead of filing tax returns and annual reports with the...

Anna Beránková
| 6 min read | January 7, 2026
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