The debate regarding so-called "Švarcsystém" has been a recurring theme in the business environment for decades. It describes situations where a...
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In response to the increasing number of inquiries regarding the Unified Monthly Employer Report (hereinafter " JMHZ "), the Czech Social Security...
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...
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As the Czech Republic has been hit by floods from 13 September, lawmakers have approved aid through emergency legislation for people who cannot work because...
According to the government regulation, a new conversion coefficient will be established as of 1 January 2025, which will result in significant changes in...
The term Black Friday is currently associated with a marketing event originating in the USA, which is considered the beginning of the pre-Christmas shopping...
In a lease relationship, a security deposit is a sum of money used to ensure satisfaction of the tenant’s obligations and liabilities to the landlord in the...
Imagine a situation, where you are living happily in your family home in the countryside, you make your coffee every morning and go out in the garden to...
The Czech Ministry of Finance has prepared an extensive amendment to the VAT Act with expected effect from 1 January 2025 (some points later). On 30 October...
Almost CZK 50 million will be distributed in the Ústí nad Labem Region through the new subsidy programme Film Vouchers, funded by the Operational Programme...
As of December 31, 2023, Act No. 416/2023 Coll., on top-up taxes for large multinational groups and large domestic groups comes into effect. This act...
The Ministry of Industry and Trade in cooperation with the Ministry of Regional Development has introduced a long-awaited methodology for the identification...
In response to the introduction of an excessively low limit for the exemption of employee benefits from personal income tax under Section 6(9)(d) of the...
After several changes over a relatively short period of time in the system of taxation and payment of insurance premiums for income from agreements to...
As of 1 October 2024, the amendment to the Code of Civil Procedure allows for an increase in deductions from the wages of employees, against whom at least 4...
Less than a year after the significant changes to the tax treatment of employee stock and option schemes, another amendment has been introduced.
In a recent decision [1] , the Supreme Court addressed the issue of whether an employee’s refusal to take a breathalyzer test in a situation where there is a...
A curious case recently had to be decided by the Court of Justice of the European Union (“ CJEU ”) – can the publication of a company’s memorandum of...
By judgment 6 Afs 354/2023-48, the Supreme Administrative Court (hereinafter “the SAC”) decided on an appeal brought by the Financial Directorate of Appeal...