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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

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Case law of the SAC on transfer pricing: Losses and potential tax implications within groups of companies Transfer pricing

With the deadline for filing tax returns approaching, it is important to recall the case law of the Supreme Administrative Court (SAC) in the area of...

4 min read | March 25, 2025
A new era of cryptoasset regulation under the supervision of the CNB Banking & Finance

The Czech financial market is entering a new era of digital asset regulation. On 6 February 2025, President Petr Pavel signed the Law on the Digitization of...

6 min read | March 25, 2025
From the case-law: Supreme Administrative Court fighting the Schwarz System again Payroll agenda

The Supreme Administrative Court (“SAC”) in its judgment No. 8 Ads 65/2024-53 of 25 February 2025 reconfirmed that the contractual relationship between an...

6 min read | March 25, 2025
Uniform monthly employer reporting: No more unnecessary administration from 2026? Payroll agenda

At the beginning of March, the government approved the bill on Uniform Monthly Employer Reporting (UMER), which is intended to significantly simplify the...

Anna Beránková
| 4 min read | March 25, 2025
Electronic authorisation of travel: What to look out for when travelling to the UK? Personal income tax

From 2 April 2025 , the conditions of entry to the United Kingdom will change for Czech citizens. They will now have to obtain an Electronic Travel...

Anna Beránková
| 3 min read | March 25, 2025
Approved by the Government: Conditions of special long-term residence for citizens of Ukraine Labour and Immigration law

On 19 March 2025, the Government approved the long-awaited draft Regulation on the details of registration for special long-term residence in the Czech...

Martina Šumavská
Marie Mandíková
| 4 min read | March 25, 2025
Gender balance in corporate governance: EU Directive and its consequences Corporate and Commercial Law

The European Union Gender Balance on Corporate Boards Directive (the “ Directive ”) represents one of the most significant regulatory attempts to address...

5 min read | March 25, 2025
Support for start-ups. Gain up to CZK 4.9 million for marketing Grants

Are you a small or medium-sized business that has had an “IČ” (tax ID) for less than 7 years and would like to develop your business further? Take advantage...

4 min read | March 19, 2025
Sustainability is giving way to competitiveness. What changes to ESG reporting does the omnibus propose? ESG

On 26 February 2025, the European Commission presented a package of proposals known as the Omnibus , which aims to simplify existing rules on ESG...

Pavel Prokop
| 5 min read | March 12, 2025
Amendment to the Top-Up Tax Act still “only” in its second reading in the Chamber of Deputies International Taxes Advisory

Although it has been more than half a year since the draft amendment on the top-up tax was introduced in the Chamber of Deputies, it has not yet been approved.

3 min read | March 11, 2025
Nudge letters (Daňové echo) or a modern approach to tax administration in the Czech Republic Tax & Accounting

In November 2024, the General Financial Directorate launched a new tool for streamlining tax administration, called Daňové echo (Nudge letters). This modern...

5 min read | March 11, 2025
From the case-law: Is an art dealer at risk of additional tax assessment when selling paintings from a private collection? Personal income tax

In its judgment of 4 February 2025 (Case No. 9 Afs 112/2024), the Supreme Administrative Court (“SAC”) addressed the question of whether the income of a...

Anna Beránková
| 6 min read | March 11, 2025
SURVEY: Women in leadership positions are still more than 25 years away from achieving parity Studies

Grant Thornton’s regular survey on Women in Business, published to mark International Women’s Day, has entered its third decade. The results of the...

Petr Paseka
| 4 min read | March 6, 2025
Income from employee share and option plans – changes in taxation Payroll agenda

We would like to inform you that on 26 February 2025, the Senate passed the long-awaited bill concerning the income tax regime for employee shares, stocks or...

4 min read | March 4, 2025
Key criteria for evaluating grants. What determines the success of your application? Grants

Did you know that the process of evaluating grant applications is a key moment in the decision to allocate funding? The process of processing grants involves...

8 min read | March 4, 2025
ADR – Agreement concerning the International Carriage of Dangerous Goods by Road Advisory

Although the Czechoslovak Republic ratified the ADR Agreement and incorporated it into the legal system through Decree No. 64/1987 Coll. in 1987, there are...

9 min read | March 3, 2025
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