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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

Mandatory contribution to retirement savings products from 1 January 2026 Payroll agenda

With effect from 1 January 2026, Act No. 324/2025 Coll. will introduce a new obligation for employers to make a contribution to employees performing...

Marek Toráč
| 4 min read | November 24, 2025
The Supreme Court on the written form of contract amendments Real estate

In its judgment of 27 August 2025, Case No. 23 Cdo 2565/2024, the Supreme Court of the Czech Republic addressed the question of the validity of an amendment...

4 min read | November 11, 2025
Appointment of an auditor to verify the sustainability report Audit of financial statements

On 20 October 2025, the Chamber of Auditors of the Czech Republic (hereinafter the “CCA”) issued information relating to the obligation/non-obligation to...

2 min read | November 10, 2025
Where digital networks are heading in 2025. Zbyněk Bolcek presented the main trends of the electronic communications market Advisory

At the beginning of October, the conference entitled Kam kráčí digitální sítě 2025 (Where Digital Networks Are Heading 2025) took place in Pilsen. This is a...

4 min read | November 3, 2025
Cooperation between the tax administration and the Bolt platform Personal income tax

The Bolt technology platform has entered into a memorandum of cooperation with the Financial Administration of the Czech Republic. It has thus become the...

Marek Toráč
| 3 min read | October 29, 2025
Financial Administration launches the third phase of the Tax Echo project Personal income tax

The Financial Administration is launching the next stage of the Tax Echo project, which highlights likely irregularities in tax returns. Taxpayers can...

Marek Toráč
| 3 min read | October 29, 2025
Contractual penalty as a means of abuse of law Tax & Accounting

The Supreme Administrative Court (hereinafter the “SAC”), in its judgment No. 2 Afs 205/2024-37 issued on 10 September 2025, dismissed the cassation...

7 min read | October 29, 2025
The cost of complex advertising services from the perspective of the SAC – a turn for the better? Corporate income tax

The Supreme Administrative Court (“ SAC ”), in its current judgment No. 21 Afs 94/2025 of 12 September 2025 (the “ Judgment ”), dealt with the issue of the...

7 min read | October 29, 2025
Risk cooperation: When is cooperation considered to be disguised job placement? Labour and Immigration law

The Employment Act (“EA”) allows only persons with the relevant employment agency permit to provide employment. [1]

6 min read | October 29, 2025
The new single monthly employer report – what employers can expect from 2026 Payroll agenda

Act No. 323/2025 Coll. on the Single Monthly Report effective from 1 January 2026 brings fundamental changes in the area of employers’ communication with...

9 min read | October 29, 2025
Tax revolution for non-residents in the management of companies: What awaits you from 2026? Personal income tax

From 1 January 2026, a major change in the tax regime for members of corporate bodies who are not tax residents in the Czech Republic will come into force....

4 min read | October 29, 2025
New grant opportunities. Digitalisation, research and development of innovative solutions Grants

During the chilly autumn days, several interesting and mainly expected subsidy calls for small, medium and large companies outside Prague were announced....

7 min read | October 23, 2025
Changes to pension payments abroad from 2026 Personal income tax

Following the changes related to the adopted pension reform, the payment of pensions to Czech pensioners living abroad will be simplified as of 1 January...

Marek Toráč
| 4 min read | October 14, 2025
Protection of trade names in the case law of the CJEU Corporate and Commercial Law

In preliminary ruling proceedings in case C-365/24, the Court of Justice of the European Union dealt with trademark law and the protection of trade names....

Olga Králíčková
| 4 min read | October 14, 2025
Supreme Court: Variable pay and work discipline Labour and Immigration law

In its judgment of 30 April 2025 (file no. 21 Cdo 3471/2024), the Supreme Court of the Czech Republic (“Supreme Court”) dealt with the case of whether an...

4 min read | October 14, 2025
Constitutional Court: General courts wrongly assessed the case of drunken teachers Labour and Immigration law

We have already written about the case of the teachers whose employment was immediately terminated because of alcohol consumption in the workplace. [1] The...

Tomáš Kreisl
| 5 min read | October 14, 2025
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