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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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GT verdict: The “Musk letter” or When liberalisation jumps a legislative threshold Verdict

Elon Musk started his political career with a novel approach. In recent days, he has (among other things) shocked the world by requiring federal employees to...

Martina Šumavská
| 5 min read | February 27, 2025
Strategic support for ORLEN Unipetrol Energetics

On 30 January 2025, MERO ČR and ORLEN Unipetrol entered into a new contract for the transportation and storage of crude oil, which will help ensure stable...

3 min read | February 25, 2025
Judgment of the Court of Justice of the EU: Determination of fines for breach of GDPR according to total group turnover GDPR

On 13 February 2025, the Court of Justice of the European Union issued a landmark judgment in Case C-383/23 concerning the interpretation of Article 83 of...

Martina Šumavská
| 6 min read | February 25, 2025
Constitutional Court is changing the rules: Adequate compensation as a means of protecting the reputation of legal entities Corporate and Commercial Law

The Constitutional Court of the Czech Republic in its finding Pl. ÚS 26/24 [1] fundamentally changed the existing case law of the Supreme Court [2]...

5 min read | February 25, 2025
Series: New Accounting Act – Part II. Tax & Accounting

Accounting entity and its categories

5 min read | February 25, 2025
Conditions of special long-term residence for citizens of Ukraine Labour and Immigration law

On Tuesday 18 February 2025, the comment procedure on the draft Government Regulation on the details of registration for special long-term residence for...

Martina Šumavská
Marie Mandíková
| 4 min read | February 24, 2025
On the liability of an auxiliary in the position of an employee towards a third party Labour and Immigration law

The question of the liability of an auxiliary for the damage caused to a third party becomes quite problematic, especially in cases where the auxiliary is an...

Martina Šumavská
Marie Mandíková
| 9 min read | February 11, 2025
Immediate termination of employment due to incorrectly determined leave by the employee Labour and Immigration law

In this article, we will take a closer look at the recent decision of the Supreme Court, Case No. 21 Cdo 1209/2024 of 6 November 2024 (the “ Decision ”), in...

Martina Šumavská
| 6 min read | February 11, 2025
From the case-law: is income from prostitution taxable? Personal income tax

The Supreme Administrative Court (“SAC”) issued a judgment on a rather unusual and controversial legal dispute at the end of the year 2024. In its judgment...

5 min read | February 11, 2025
Taxation of stock plans: Another twist in a complicated story Payroll agenda

In December, we informed you about Parliamentary Print 716, which, among other things, introduced a modification of the relatively new rules for taxation of...

Anna Beránková
| 3 min read | February 11, 2025
Electronic sick note followed by eBenefits: sickness benefits have been digitised Payroll agenda

As of 1 January 2025, the Czech Social Security Administration (CSSA) began accepting electronic submissions from treating physicians and employers for...

Anna Beránková
| 3 min read | February 11, 2025
GT verdict: Opt-out of the state system as a way to restore trust? Verdict

I believe that everyone who follows the debate on the pension system in the Czech Republic knows that without fundamental reform its future is not...

Tomáš Brabenec
| 6 min read | February 11, 2025
Lex Ukraine VII – further changes for the residence of foreigners Labour and Immigration law

In the context of the ongoing military conflict in Ukraine and the migration wave, the temporary protection framework has been extended by the Council of the...

Martina Šumavská
Marie Mandíková
| 6 min read | February 4, 2025
GT verdict: Who is favored or Self-employed vs. employees Verdict

The high tax burden on labour in the Czech Republic, despite the fact that we have one of the lowest personal income tax rates in Europe, is repeatedly...

25 min read | January 30, 2025
Tenant’s operation of Airbnb as grounds for termination of lease Real estate

The Supreme Court recently addressed the issue of whether or not a termination of lease of an apartment that the tenant used to provide short-term rentals...

6 min read | January 28, 2025
Series: New Accounting Act – Part I. Tax & Accounting

Subject matter, objective and principles of financial reporting, conceptual framework

8 min read | January 28, 2025
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