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Determining the Tax Residency of Individuals Tax | Personal Income Tax

The General Financial Directorate provides guidance on determining individual tax residency under Czech law and double taxation treaties, including practical examples.

Marek Toráč
| Less than a minute | June 23, 2026
"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
Single Monthly Employer Report and Annual Tax Reconciliation: What (Not) to Report in 2026 Payroll agenda

The introduction of the Single Monthly Employer Report brings changes not only to the scope of reported data but also to its significance in determining tax...

Anna Beránková
| 4 min read | April 16, 2026
Lump-Sum Travel Allowances Under the Scrutiny of the SAC Payroll agenda

In a recent judgment, the Supreme Administrative Court (SAC) revisited the issue of lump-sum travel allowances involving the employment agency Manuvia...

Anna Beránková
| 6 min read | April 7, 2026
Simplification for Employers: New Reporting Exemptions in the JMHZ Payroll agenda

In connection with the introduction of the Unified Monthly Employer Report (known by its Czech acronym JMHZ ), payroll and HR system vendors have repeatedly...

Marek Toráč
| 5 min read | April 7, 2026