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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

Retroactive use of tax loss, waiver of its application and shortening of the preclusive period? COVID-19

Slowly but surely, the standard deadline for submitting corporate income tax return with the taxable period of a calendar year has been approaching. Due to...

6 min read | June 15, 2021
Testing and vaccination of employees COVID-19

Testing of employees

Veronika Odrobinová
| 7 min read | June 14, 2021
Complex management of the digital currencies agenda (cryptocurrencies) Tax Audit

We currently encounter questions about automated or algorithmic trading on financial markets increasingly more often, about trading on unregulated...

Tomáš Brabenec
Ludmila Malimánková
Milan Pašek
| 5 min read | June 14, 2021
Kurzarbeit – “contribution at the time of short-time work” – amendment approved by Senate Tax & Accounting

The amendment of the Employment Act, which brings the so-called kurzarbeit, has received support from the Senate. Due to kurzarbeit, it will be possible to...

3 min read | June 14, 2021
Novelties in double taxation conventions International Taxes Advisory

In the following article, we would like to acquaint you with the development that has occurred since the beginning of this year in the area of double...

4 min read | June 14, 2021
Approval of IFRS in the European Union Audit

The European Financial Reporting Advisory Group (hereinafter EFRAG) updated the report on endorsement of the IFRS (International Financial Reporting...

2 min read | June 14, 2021
The influence of the Income Tax Act on non-current assets in connection to account keeping Audit

In this article, we would like to acquaint you with an interesting topic related to changes in the so-called tax package 2021 (act no. 609/2020 Coll.) in the...

10 min read | June 9, 2021
New encrypting protocols for e-sales (EET) Tax & Accounting

As of 1 June 2021, the Financial Administration has ceased to support the TLS 1.1 encrypting protocols and selected codes of the TLS 1.2 protocol, which...

2 min read | June 9, 2021
Future-proof taxation – Commission proposes new, ambitious business tax agenda International Taxes Advisory

On 18 May, the European Commission adopted a Communication on Business Taxation for the 21st century to promote a robust, efficient and fair business tax...

5 min read | June 9, 2021
Guidance no. MF-18 on the amount and construction of the calculation of late payment interest after the amendment of the Code of Tax Procedure with effect from 1 Jan 2021 Tax Audit

With effect as of 1 January 2021, act no. 280/2009 Coll., Code of Tax Procedure, as amended (hereinafter the Code of Tax Procedure”) was amended, one of the...

7 min read | June 9, 2021
Financial Administration assessed additional taxes reaching CZK 1.4bn during transfer pricing audits Transfer pricing

At the beginning of June, the Financial Administration published the results of the statistic of audits relating to transfer pricing between related parties...

3 min read | June 8, 2021
The government has prolonged a part of the Antivirus, it will only apply to imposed quarantine and isolation COVID-19

The government has decided to prolong the Antivirus programme for the month of June 2021. Despite the endeavours of the trade unions and the employers for...

3 min read | June 8, 2021
New rules of VZP insurance company for antigen and PCR testing Tax & Accounting

With regard to the current situation regarding the number of people infected with the coronavirus, the health insurance company Všeobecná zdravotní...

3 min read | June 8, 2021
A groundbreaking court decision regarding unqualified trades Legal

It is a common practice of all companies to specify the scope of business by reference to unqualified trades listed in the Trade Licensing Act or in a similar way.

Veronika Odrobinová
| 4 min read | June 7, 2021
A groundbreaking court decision regarding unqualified trades Legal

It is a common practice of all companies to specify the scope of business by reference to unqualified trades listed in the Trade Licensing Act or in a...

Veronika Odrobinová
| 4 min read | June 3, 2021
The option of extending the deadline for submitting tax return Tax Audit

1 July 2021 remains the utmost deadline for submitting the income tax return (this applies to taxpayers, who have a statutory obligation to have their...

3 min read | June 1, 2021
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