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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

Equal treatment for men and women in employment and occupation Labour law

Discrimination in remuneration has been very topical and much debated recently. One of the most recent contributions in this area is the judgment of the...

Jan Prošek
| 5 min read | October 22, 2024
Pillar 2 – Some transgressors from the EU International Taxes Advisory

Although by the end of 2023 all Member States were already obliged to implement Council Directive (EU) 2022/2523 on ensuring a global minimum level of...

3 min read | October 8, 2024
IFRS 18 Presentation and Disclosures in Financial Statements IFRS & US GAAP Advisory

On 9 April 2024, the IASB published a new standard, IFRS 18 Presentation and Disclosures in Financial Statements, which is effective for annual financial...

7 min read | October 8, 2024
SAC: Liability of members of elected bodies for tax debts of a legal entity Procedural advisory

We would like to inform you about an important judgment of the Supreme Administrative Court (SAC) No. 10 Afs 4/2024-38 of18 June 2024, which was published in...

7 min read | October 8, 2024
Modification of conditions for early retirement Personal income tax

The Czech Social Security Administration (hereinafter “CSSA”) has issued a report on the modification of the conditions for early retirement from 1 October...

Marek Toráč
| 4 min read | October 8, 2024
Changes in tax limits for the year 2025 Personal income tax

Based on the draft government decree, the average wage will increase to CZK 46,557 in 2025. Since the proposal has already been approved, below is a summary...

Marek Toráč
| 3 min read | October 8, 2024
Court of justice on the question of liability in the event of a division of a company M&A

The division of a company (or cooperative) is one of the possibilities of transformation of a company as described in Act No. 125/2008 Coll., the Act on...

6 min read | October 8, 2024
Using AI – when is it necessary to be transparent? Legal

As a general rule, a person who uses another author’s work in his or her own work must at the very least cite the author of that work. [1] However, content...

7 min read | October 8, 2024
Collective bargaining from an expert’s perspective HR and Payroll

During the preparations for the Collective Bargaining Conference , we asked the keynote speaker and organizer of the event, Vladimir Černý , how he perceives...

5 min read | October 2, 2024
Consumer protection and liability for an employee’s unlawful act Labour and Immigration law

At first glance these seem to be two completely different topics. However, according to the Constitutional Court, consumer protection is also an important...

5 min read | September 24, 2024
Information of the Financial Administration of the Czech Republic in connection with the natural disaster (floods and inundations) that hit the territory of the Czech Republic in September 2024 Procedural advisory

In connection with the recent floods that hit the territory of the Czech Republic, the Financial Administration (hereinafter also the “FA”) reacted to this...

4 min read | September 24, 2024
Labour law aspects of floods Labour and Immigration law

In the context of the floods, many questions have arisen as to when an employee is entitled to time off work and whether or not the employee is entitled to...

Jan Prošek
| 7 min read | September 24, 2024
Floods and donations from the tax perspective Corporate income tax

The floods that hit some areas of the Czech Republic and other countries in recent days have receded. But as the waters recede, the extent of the damage they...

7 min read | September 24, 2024
Property damage due to natural disasters and its accounting treatment Accounting and economic advisory

Currently, many businesses and citizens are dealing with the natural disaster that has struck our territory. Considerable effort will be required to clear...

Renata Emmer
| 7 min read | September 24, 2024
The “consent or pay” model from the GDPR perspective GDPR

In response to the introduction of strict privacy rules, an increasing number of websites and online services have resorted to obtaining consent for the...

Marie Mandíková
| 5 min read | September 23, 2024
SAC: Meeting the condition of “residence immediately before the sale” for exemption Personal income tax

In its judgment No 5 Afs 220/2023-36, the Supreme Administrative Court (hereinafter the “SAC”) dealt with an appeal by an individual (the plaintiff) against...

Marek Toráč
| 5 min read | September 23, 2024
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