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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

All articles

Aid rate and sustainability of the project. What every company needs to know before applying for a grant Grants

Are you planning to expand your business and considering using grant support? Then you should know what the aid rate means and how it affects the total...

8 min read | May 21, 2025
Email: a risky but valid method of delivery! Corporate and Commercial Law

In its recent judgment [1] , the Supreme Court confirmed that the basic principles of service of legal documents also apply to delivery by e-mail. It...

6 min read | May 20, 2025
Fiction of signature in the case of a petition filed by an attorney from the perspective of the Constitutional Court’s ruling Litigation

At the beginning of this year, a key ruling of 18 December 2024 was published in the database of decisions of the Constitutional Court, with reference no....

Marie Mandíková
| 6 min read | May 20, 2025
Tighter rules on transfer pricing in Germany Transfer pricing

Given the fact that many Czech tax entities have their parent companies or other related parties in Germany, we would like to draw your attention to the...

4 min read | May 20, 2025
Send a paper, get a fine or Five rules of electronic communication with the state Legal

1. Do I have to communicate with the state exclusively electronically? In general, you do not have to communicate with the state exclusively electronically....

5 min read | May 19, 2025
“Professional companions” do not have to deal with taxes? Regional court rejects tax liability for prostitution Personal income tax

On 4 February 2025, the Regional Court in Ostrava issued a judgment under Case No. 65 Af 4/2024-64, in which it deals in detail with the question of the...

Anna Beránková
| 7 min read | May 19, 2025
Illegal employment is back on the list of priorities. Tax administration preparing to stop evasions of billions of korunas Payroll agenda

In a recent interview for the daily Hospodářské noviny, the Director General of the Financial Administration Simona Hornochová reopened the topic of illegal...

Anna Beránková
| 5 min read | May 14, 2025
Legitimate interest as a legal basis for processing personal data in connection with the development and deployment of AI models GDPR

Although we may not realise it, the principle of AI technology is the processing of large amounts of data. A large part of the processed data is personal...

Marie Mandíková
| 7 min read | May 6, 2025
European Court of Auditors: The European Commission must speed up enforcement of EU law! Legal

The European Commission is the body responsible for ensuring that Member States comply with their obligations under EU law in a timely manner.

5 min read | May 6, 2025
Decision of the SAC: Validity of a future employment contract without the employer’s signature Labour and Immigration law

The Supreme Administrative Court (“ SAC ”) recently ruled in a case brought by the complainant O. K. against the Ministry of the Interior [1] . The subject...

Martina Šumavská
Marie Mandíková
| 5 min read | May 6, 2025
Navigating tariffs: Maintaining mid-market resilience amid ongoing uncertainty Insight

In the first of a new Grant Thornton series on trending international insights, we examine the wider impact of tariffs on the mid-market. The dip in market...

6 min read | April 30, 2025
The single monthly employer report is to be discussed in its next legislative round. MPs supported the bill during the first reading Payroll agenda

On 23 April, the Chamber of Deputies approved in the first reading the proposal of the Ministry of Labour and Social Affairs to introduce a single monthly...

Anna Beránková
| 3 min read | April 29, 2025
Amendment of the Regulation on Important Personal Obstacles to Work Labour and Immigration law

On 23 April 2025, the Government approved an amendment to Government Decree No. 590/2006 Coll., establishing the scope and extent of other important personal...

Marie Mandíková
Martina Šumavská
| 6 min read | April 29, 2025
Increase of limits for categorisation of accounting entities and groups Audit of financial statements

The Chamber of Deputies is currently considering a draft amendment to Act No. 563/1991 Coll., on Accounting. The main topic is, among other things, the...

3 min read | April 25, 2025
The AI Act: Employers must train their employees Labour and Immigration law

Artificial intelligence systems are now permeating the daily practice of companies and public administrations – whether it is chatbots, predictive models or...

4 min read | April 22, 2025
Planned changes to the tax collection system for temporary workers and workers on agreements to perform work or to complete a job Personal income tax

In view of misleading and inaccurate information circulating in the media and on social networks regarding planned changes to the system of tax collection...

Marek Toráč
| 4 min read | April 22, 2025
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