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Payroll agenda "Švarcsystém": Navigating an Environment of Diverging Rules

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
Payroll agenda Instructional Videos for JMHZ on the CSSZ ePortal

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
Verdict GT Verdict: Sport is Built on Fair Play—But What About Finance?

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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Personal income tax How the minimum levy for self-employed workers will increase in 2025
Marek Toráč
| 4 min read | December 3, 2024

All articles

Litigation Fiction of signature in the case of a petition filed by an attorney from the perspective of the Constitutional Court’s ruling

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
Transfer pricing Tighter rules on transfer pricing in Germany

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
Legal Send a paper, get a fine or Five rules of electronic communication with the state

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
Personal income tax “Professional companions” do not have to deal with taxes? Regional court rejects tax liability for prostitution

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
Payroll agenda Illegal employment is back on the list of priorities. Tax administration preparing to stop evasions of billions of korunas

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
GDPR Legitimate interest as a legal basis for processing personal data in connection with the development and deployment of AI models

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
Legal European Court of Auditors: The European Commission must speed up enforcement of EU law!

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
Labour and Immigration law Decision of the SAC: Validity of a future employment contract without the employer’s signature

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
Insight Navigating tariffs: Maintaining mid-market resilience amid ongoing uncertainty

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
Payroll agenda The single monthly employer report is to be discussed in its next legislative round. MPs supported the bill during the first reading

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
Labour and Immigration law Amendment of the Regulation on Important Personal Obstacles to Work

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
Audit of financial statements Increase of limits for categorisation of accounting entities and groups

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
Labour and Immigration law The AI Act: Employers must train their employees

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
Personal income tax Planned changes to the tax collection system for temporary workers and workers on agreements to perform work or to complete a job

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
Value-added tax VAT regime for transfer pricing settlements – is clarification finally coming?

In light of the recently published opinion of the Advocate General of the CJEU in Case C-726/23, we are revisiting the issue of the VAT treatment of profit...

Jiří Jakoubek
Richard Knobloch
| 7 min read | April 22, 2025
Legal New EU rules on liability for defective products: What does this mean for fintech and insurtech?

A new Directive of the European Parliament and of the Council, adopted on 24 October 2024, brings a number of changes to liability for defective products. In...

5 min read | April 22, 2025
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