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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

Increase of tax credit for the 2nd child and other children from 1 July 2021 Tax & Accounting

The Chamber of Deputies has approved an amendment of the act, when the tax credit for two and more children is to increase from 1 July 2021. The amendment...

2 min read | June 1, 2021
COVID as an occupational disease COVID-19

In the recent times, responsibility of the employer in case an employee contracts the COVID-19 disease at work – or at least he supposes he did – is...

Veronika Odrobinová
| 7 min read | June 1, 2021
Beneficial owner registration – the new rules are here! Legal

Today, that is 1 June 2021, the new act no. 37/2021 Coll., the Beneficial Owner Registration Act (“ the act ”) is coming into operation. It newly connects...

Veronika Odrobinová
| 7 min read | May 28, 2021
Czech investment incentives and the coronavirus COVID-19

Investment incentives have been with us in the Czech Republic for more than 20 years. The investment incentives act (no. 72/2000 Coll.) has changed many...

Petr Němec
| 7 min read | May 27, 2021
ATAD directive: The rules for taxation of controlled foreign companies according to the ITA – part 2 International Taxes Advisory

The rules for taxation of controlled foreign companies (the so-called CFC rules) have been incorporated into the Czech income tax act (hereinafter the “ITA”)...

Jaroslav Foltýn
| 10 min read | May 27, 2021
New draft directive for non-financial reporting presented! Audit

On 21 April 2021, the European Commission adopted a draft of a new Corporate Sustainability Reporting Directive (CSRD). This is an extension of the...

4 min read | May 27, 2021
Prolongation of exemption from customs charges and VAT in case of import of goods for the purposes of the COVID-19 pandemic COVID-19

The Financial Administration has published the information on its website on prolongation of the time limit of exemption from customs charges and VAT for...

3 min read | May 25, 2021
Information on return of value added tax to persons liable to tax residing in the United Kingdom of Great Britain and Northern Ireland after the transition period has ended. International Taxes Advisory

On 18 May 2021, the General Financial Directorate published the Information with file no. 29374/21/7100-20116-010212 on return of VAT to persons liable to...

3 min read | May 25, 2021
A possible “prolongation” of the deadline for submitting income tax return is being discussed COVID-19

The Chamber of Tax Consultants has turned to the general director of the General Financial Directorate, Ing. Tatjana Richterová, in the matter of a possible...

2 min read | May 21, 2021
Changes in cross-border electronic commerce in the EU from 1 July 2021 Tax & Accounting

As of 1 July 2021, there will be significant changes in VAT in the entire European Union within cross-border electronic commerce (e-commerce). The reason for...

7 min read | May 18, 2021
The Czech National Bank has kept the interest rates on their current level Advisory

At its meeting on 6 May 2021, CNB Bank Board kept the interest rates on their current level. The two-week REPO rate remains on 0.25 %, the discount rate on...

2 min read | May 18, 2021
The effects of the Covid-19 pandemic on transfer pricing and the attitude of the tax administrator Transfer pricing

The worldwide pandemic crisis has an influence on transfer pricing as well. Many mutually connected companies are dealing with a decrease in demand,...

Jiří Jakoubek
| 8 min read | May 18, 2021
Information of the GFD on the monetary contribution for meals for employees Tax & Accounting

With the arrival of the tax package for the year 2021, which is part of tax no. 609/2020 Coll., a piece of legislation was also adopted, which enables...

Roman Burnus
Marek Toráč
| 7 min read | May 18, 2021
The ATAD directive: The rules for taxation of controlled foreign companies according to the ITA – part 1 International Taxes Advisory

The rules for taxation of controlled foreign companies (the so-called CFC rules) have been incorporated into the Czech income tax act (hereinafter the “ITA”)...

Jaroslav Foltýn
| 9 min read | May 18, 2021
Ecological taxes as a tool for supporting the environment Tax & Accounting

Based on the current threat of climate changes, the European Union has set out to achieve significant mitigation of harmful effects on the environment....

4 min read | May 18, 2021
Pension reform Tax & Accounting

This is a topic that probably concerns all of us, and we would therefore like to know, what the situation will be for us and if we can even expect any...

2 min read | May 18, 2021
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