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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

New rules for foreigners living in the UK Personal income tax

The newly elected Labour government in the United Kingdom has announced its intention to improve the country’s economic health by increasing state revenues....

Anna Beránková
| 4 min read | January 28, 2025
Compensatory taxes (Pillar 2) – Development in the OECD and in the Czech Republic International Taxes Advisory

We would like to inform you that further supporting documents on the application of top-up taxes were published within the OECD in January 2025.

5 min read | January 28, 2025
Amendment to the Employment Act and its impact on substitute performance Labour and Immigration law

The amendment to Act No. 435/2004 Coll., on Employment (hereinafter referred to as the “Amendment”), which was approved at the end of last year, brings...

Veronika Odrobinová
| 5 min read | January 28, 2025
Income from crypto-assets will be exempt from tax Personal income tax

On 22 January 2025, the Senate of the Czech Republic approved a bill on the digitalisation of the financial market. The implementation of the European MiCA...

Marek Toráč
| 3 min read | January 28, 2025
The most interesting subsidy titles for entrepreneurs. From creative vouchers to the development of coal regions Grants

In this overview, we will present the most interesting opportunities for your business development. The focus of the grant calls is really varied. Choose the...

8 min read | January 27, 2025
Single monthly employer reporting will replace up to 25 forms altogether Payroll agenda

Key institutions, to which employers send dozens of forms per month, have jointly introduced a new digitisation project to ensure a more efficient system of...

Anna Beránková
| 4 min read | January 14, 2025
Construction management – if not digital, then at least faster? Real estate

Earlier this year, we highlighted concerns about the forthcoming digitisation of construction proceedings. Unfortunately, our fears have materialized. The...

5 min read | January 14, 2025
Integrative social enterprise and what to expect from it Labour and Immigration law

On 27 December 2024, Act No. 468/2024 Coll. on Integrative Social Enterprise was promulgated in the Collection of Laws. The purpose and goal of the...

9 min read | January 14, 2025
New year, new rules. Find out about important changes in payroll accounting and personal income tax Accounting

For the application of the rate, the key factor is 36 times the average wage, which for 2025 is CZK 1,676,052 . Employees’ income exceeding CZK 139,671 per...

Roman Burnus
Marek Toráč
| 9 min read | January 13, 2025
Get ready for changes in waste management rules Advisory

From January 2025, significant changes are coming to the Waste Catalogue – new sub-categories of waste with eight-digit catalogue numbers are being...

8 min read | January 13, 2025
Domestic travel expense reimbursements for 2025 Tax & Accounting

A draft decree on the change of travel expense reimbursements rates for 2025 submitted by the Ministry of Labour and Social Affairs is now in the legislative...

Marek Toráč
| 4 min read | December 17, 2024
Internet platforms and continuation of DAC 7 reporting International Taxes Advisory

It has been nearly a year since internet platform operators first “sweated over” the preparation of reporting for the purposes of DAC 7.

Petr Němec
| 3 min read | December 17, 2024
Taxation of income from the sale of securities from 1 January 2025 Personal income tax

We would like to remind you that until 31 December 2024 it is still possible to trade securities and shares in corporations without the exemption limit if...

Marek Toráč
| 4 min read | December 16, 2024
Changes to the taxation of employee stock, shares and options (“ESOPs”) Tax & Accounting

We would like to inform you that the Chamber of Deputies of the Parliament of the Czech Republic is about to discuss an amendment to the Income Tax Act and...

6 min read | December 12, 2024
Digitization of emergency plans: How to meet the new requirements of the Water Act and keep everything under control Digitalization

The emergency amendment to the Water Act (Act No. 182/2024 Coll., amending Act No. 254/2001 Coll., on Water) has brought changes to Section 39(2)(a). A new...

5 min read | December 9, 2024
Cash Flow Statement and Statement of Changes in Equity for selected categories of entities Audit of financial statements

In the context of the preparation of consolidated financial statements, the topic of whether selected accounting entities are required to prepare a cash flow...

3 min read | December 3, 2024
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