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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

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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

What can the court examine in the case of termination due to organizational changes? Labour and Immigration law

The Labour Code sets out the grounds, on which an employer may give notice to an employee. One of them is the so-called organisational change (according to...

5 min read | December 9, 2025
“Abuse of the law? The SAC says: Not always! Bonds can be a legitimate way” Tax & Accounting

After a long period of time, a positive ruling on the issue of tax law abuse was issued by the Supreme Administrative Court (hereinafter referred to as SAC)...

6 min read | December 9, 2025
End of the year and leave from work Labour and Immigration law

A traditional topic related to the Christmas period and the end of the year are issues related to the use of leave from work – what to do with unused days,...

Veronika Odrobinová
| 6 min read | December 9, 2025
Mandatory electronic communication of self-employed persons with health insurance companies from January Personal income tax

As of 1 January 2026, the amendment to Act No. 592/1992 Coll. and Act No. 48/1997 Coll. introduces the obligation for self-employed persons (OSVČ) to...

Marek Toráč
| 3 min read | December 9, 2025
Compulsory reporting of accidents at work from 1 January 2026 Payroll agenda

With effect from 1 January 2026, Government Decree No. 322/2025 unifies the procedure for reporting work accidents by employers.

Marek Toráč
| 3 min read | December 9, 2025
Juggling the financial statements: What to look out for at the end of the financial year Accounting and economic advisory

December is both magical and hectic in accounting. Every accounting entity should prepare in advance for one of the highlights of the accounting period,...

Renata Emmer
| 15 min read | December 9, 2025
Christmas gift-giving under the lens of taxes: A practical guide for 2025 Tax & Accounting

With the Advent season upon us, the traditional question arises once again – what gift will bring joy this year? For companies, Christmas gifts are an...

Anna Beránková
| 7 min read | December 8, 2025
Top-up taxes in the Czech Republic – Information report as an electronic filing form (EPO) or XML format? International Taxes Advisory

In an article dated 28 July 2025 ( here ) we informed you that the Chamber of Tax Advisors of the Czech Republic sent its comments to the Ministry of Finance...

3 min read | November 28, 2025
Subsidies 2026. Companies can draw on marketing, knowledge transfers and much more Grants

Not only the end of this year, but also the first half of the coming year will offer a number of interesting subsidy opportunities. Given that the schedule...

7 min read | November 25, 2025
Prepare for the “tax cobra” in good time, our litigation team advises Tax litigation

The emerging government coalition has published a draft programme declaration. A significant part of the document focuses on taxation, in particular on...

Petr Paseka
| 4 min read | November 25, 2025
Update to the OECD Model Tax Convention on Double Taxation International Taxes Advisory

On 18 November 2025, the Organisation for Economic Co-operation and Development (OECD) approved an update to the OECD Model Tax Convention on Double Taxation...

4 min read | November 25, 2025
Government Decree amending the rules for the operation of employment agencies Labour and Immigration law

The Ministry of Labour and Social Affairs has submitted a draft amendment to Government Decree No.64/2009 Coll., which is intended to regulate the rules for...

4 min read | November 25, 2025
General Financial Directorate has issued a new guideline on waiver of tax accessories: penalties can now be waived up to 100% Tax litigation

The General Financial Directorate has issued a new guideline on the remission of tax accessories, GFD-D-72, which took effect on 15 September 2025. This...

4 min read | November 25, 2025
New possibilities for changes to the lien in the Cadaster of Real Estate Real estate

Until now, the Czech State Administration of Land Surveying and Cadastre has only allowed the entry of a change in the lien, if the person of the pledgee has...

Tomáš Kreisl
| 3 min read | November 25, 2025
SAC on transfer pricing: section 23(7) of the ITA also applies to non-profit and public entities Transfer pricing

In its judgment 3 Afs 23/2024–60 of 29 October 2025, the Supreme Administrative Court (SAC) confirmed that Section 23(7) of the Income Tax Act also applies...

4 min read | November 25, 2025
Registration of the beneficial owner will once again be without question Corporate and Commercial Law

The Ministry of Justice has announced how it plans to resolve the unclear situation surrounding the register of beneficial owners (“register”). As we have...

Olga Králíčková
| 4 min read | November 24, 2025
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