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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

Abuse of right in taxes Tax Audit

We would like to draw your attention to a judgment, which brings a further shift in the application of abuse of right in taxes.

Petr Němec
| 6 min read | April 20, 2021
Mistakes in flat-rate tax prepayments Tax & Accounting

We would like to remind you that the deadline for paying another flat-rate tax prepayment, in effect since the beginning of this year, is approaching. The...

3 min read | April 20, 2021
Electronic data in the accounting Audit

All entities undergo a certain development in the course of their activity. The demands on speed, ease, quality, availability and price continue to increase....

Jitka Pešičková
| 7 min read | April 20, 2021
COVID UNCOVERED COSTS PROGRAMME COVID-19

In addition to the COVID - 2021 programme, the Ministry of Industry and Trade has announced the COVID - Uncovered Costs programme to help entities, which...

Veronika Odrobinová
| 5 min read | April 20, 2021
New act on verifying foreign investments Legal

Are you planning on an investor from a country outside the EU entering your company, or have you even been negotiating with one already? In that case you...

Lukáš Zahrádka
Jiří Mačát
| 5 min read | April 20, 2021
Reporting of income going abroad and changes from the year 2021 International Taxes Advisory

Act no. 609/2020 Coll. has newly adjusted the stipulation of article 38da of the Income Tax Act (“ITA”), which stipulates the obligation to announce income...

3 min read | April 6, 2021
Financial Administration has begun to accept requests for compensation bonus for April COVID-19

On 1 April 2021, the Financial Administration published the request form for payment of the new compensation bonus for April 2021 on its website. The bonus...

2 min read | April 6, 2021
The deadline for submitting a survey of income to the health insurance company Taxation of expats

The statutory deadline for submitting surveys of income and expenses for health insurance for the year 2020 will be 2 August 2021 for all self-employed...

2 min read | April 6, 2021
The deadline for submitting survey of income to the Social Administration without sanctions until 30 June 2021 Taxation of expats

Self-employed persons may submit their surveys of income and expenses for the year 2020 to the respective local Social Security Administration in a prolonged...

3 min read | April 6, 2021
Liquidation of business corporations – the beginning of the end II COVID-19

In the previous article, we familiarised you with the basic differences between dissolution of a company with and without liquidation. You also found out...

Jitka Pešičková
| 7 min read | April 6, 2021
State contribution to companies for obligatory antigen testing of their employees Advisory

We have all surely noticed the decree of the Ministry of Healthcare from 1 March 2021, which lays down the obligation for employers to test their employees...

Roman Burnus
Marek Toráč
| 5 min read | April 6, 2021
Change of measures for return to the Czech Republic from abroad COVID-19

As of 5 April 2021, the Ministry of Foreign Affairs adjusted the conditions for the measures for return from abroad. The duty to undergo a test before...

2 min read | April 6, 2021
COVID 2021 PROGRAMME COVID-19

The new programme announced by the Ministry of Industry and Trade for support of entrepreneurial entities is the COVID 2021. Together with the COVID –...

Veronika Odrobinová
| 6 min read | April 6, 2021
The law on registering beneficial owners is approaching, are you ready? Legal

By June 1, 2021 , a new law on registering beneficial owners [1] (hereinafter "ZESM") will come into force. What do you need to watch out for?

Veronika Odrobinová
Jiří Mačát
| 6 min read | March 30, 2021
How doctors and employers proceed in case of isolation contributions COVID-19

The so-called isolation contribution is in operation from 1 March to 30 April 2021 and it is an extraordinary contribution, which an employer pays in...

3 min read | March 23, 2021
From the case-law: Guarantee for VAT in case of received taxable performance from an unreliable payer does not apply automatically Tax Audit

In judgment no. 3 Afs 114/2018 – 87, the Supreme Administrative Court (“SAC”) rejected the attitude of the Tax Administration, which automatically considers...

4 min read | March 23, 2021
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