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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

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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
Return to the original regime: sales of companies and shares once again exempt from income tax Personal income tax

From 1 January 2026, investors and business owners will see another significant change. The Chamber of Deputies approved an amendment to the Income Tax Act...

Anna Beránková
| 5 min read | October 14, 2025
End of contradictory rulings: morality goes aside, SAC upholds obligation to tax income from prostitution Personal income tax

The Supreme Administrative Court (“SAC”) reacted to the continuation of the well-publicised case concerning the taxation of income from prostitution with a...

Anna Beránková
| 5 min read | October 8, 2025
Undeclared work: New obligations for employers apply from October Payroll agenda

A significant change in the area of foreigner employment came into effect on 1 October 2025 . The amendment to the Employment Act introduces a new legal...

Anna Beránková
| 4 min read | October 7, 2025
From the case-law: When is severance pay really exempt from insurance premiums? Payroll agenda

The Supreme Administrative Court (“SAC”) dealt in its judgment No. 10 Ads 67/2025 with a dispute between GRASO a.s. and the Czech Social Security...

Anna Beránková
| 6 min read | September 30, 2025
Active seniors bring savings and experience to companies – discount on insurance premiums proves successful Payroll agenda

Employers in the Czech Republic are increasingly using a tool designed to support support the employment of disadvantaged groups on the labour market. The...

Anna Beránková
| 3 min read | September 30, 2025
The agreement on the settlement of joint matrimonial property does not constitute the transfer of a business share Legal

The High Court in Prague dealt with a case (Resolution No. 7 Cmo 2/2025), in which an appeal was filed by a company against a resolution of the Municipal...

4 min read | September 30, 2025
Significant reduction in road tax for vehicles with air suspension Taxes and Accounting

As of this year, truck operators can already save significantly on road tax. On 1 July 2025, an amendment to the Road Tax Act came into force, bringing...

3 min read | September 30, 2025
Violation of the shareholders’ agreement may render the resolution of the company’s body null and void Corporate and Commercial Law

The High Court in Prague dealt with a case (Resolution No. 7 Cmo 23/2025) concerning the invalidity of a decision of the Supervisory Board.

Tomáš Kreisl
| 4 min read | September 30, 2025
Do flat-rate expenses really make the Czech Republic a paradise for self-employed people, as suggested by a study by PAQ Research? The shoe pinches us somewhere else Studies

“Self-employed? Same work, up to four times lower taxes.” The headline, which reliably served as a trigger for public outrage, spread across virtually all...

3 min read | September 22, 2025
Now is the time to create a VAT group or change it Value-added tax

Are you considering creating a VAT group (or changing it) to be registered from January 2026? The main advantage of a VAT group is that its members do not...

3 min read | September 16, 2025
Changes in the taxation of income from employee shares, interests, and options Tax & Accounting

After incorporating amendments proposed by the Senate, the Chamber of Deputies of the Parliament of the Czech Republic approved an amendment to the Income...

6 min read | September 16, 2025
Reaching the age of 26: The Supreme Administrative Court has clarified when the entitlement to tax relief ends Personal income tax

Are you planning to claim tax relief on a child who is soon to turn 26? Keep in mind that if your child’s 26th birthday is on the first day of the month, you...

3 min read | September 16, 2025
Average wage for 2026 published Payroll agenda

The Ministry of Finance of the Czech Republic has determined the expected average wage for the year 2026 by Communication No.312/2025 Coll., which should...

Marek Toráč
| 3 min read | September 16, 2025
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