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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

CJEU Review of the Judgment on VAT Deduction Periods Value-added tax

We recently brought to your attention a surprising judgment by the General Court of the EU in Case T-689/24 I.T.A. , in which the Court ruled that the right...

3 min read | April 21, 2026
Restructuring from a Transfer Pricing Perspective Transfer pricing

Group restructurings—encompassing changes in business character, the nature of transactions, or the roles and status of entities within a multinational...

4 min read | April 21, 2026
War in Iran Dents Business Optimism, but the Bet on Growth Remains Studies

According to the latest edition of Grant Thornton’s International Business Report (IBR) , optimism among mid-market businesses plummeted by six percentage...

4 min read | April 20, 2026
Single Monthly Employer Report and Annual Tax Reconciliation: What (Not) to Report in 2026 Payroll agenda

The introduction of the Single Monthly Employer Report brings changes not only to the scope of reported data but also to its significance in determining tax...

Anna Beránková
| 4 min read | April 16, 2026
Lump-Sum Travel Allowances Under the Scrutiny of the SAC Payroll agenda

In a recent judgment, the Supreme Administrative Court (SAC) revisited the issue of lump-sum travel allowances involving the employment agency Manuvia...

Anna Beránková
| 6 min read | April 7, 2026
The Confederation of Industry of the Czech Republic Welcomes the Initiative to Revise GDPR GDPR

The Confederation of Industry of the Czech Republic (SPCR) supports the initiative to revise the General Data Protection Regulation (GDPR) . While the sector...

3 min read | April 7, 2026
CJEU: Passengers Entitled to Full Ticket Refund Including Intermediary Commission for Cancelled Flights Legal

Requirements for airlines regarding compensation for cancelled flights have become even stricter following a recent ruling by the Court of Justice of the...

Tereza Pitterlingová
| 5 min read | April 7, 2026
Simplification for Employers: New Reporting Exemptions in the JMHZ Payroll agenda

In connection with the introduction of the Unified Monthly Employer Report (known by its Czech acronym JMHZ ), payroll and HR system vendors have repeatedly...

Marek Toráč
| 5 min read | April 7, 2026
IFRS 18: Presentation and Disclosure in Financial Statements Audit

In April 2024, the International Accounting Standards Board (IASB) issued the new standard IFRS 18 Presentation and Disclosure in Financial Statements . This...

5 min read | April 7, 2026
Programmers as Employees? The Supreme Administrative Court Sets Clearer Boundaries Payroll agenda

A recent judgment by the Supreme Administrative Court ("SAC") indicates that regulatory authorities are tightening their oversight of so-called "bogus...

5 min read | March 27, 2026
How to Survive the "Hormuz Crisis"? IEA Recommends Working from Home and Slower Highway Speeds Advisory

The International Energy Agency (IEA) has released a report responding to the current energy crisis. The report is based on the premise that in the event of...

6 min read | March 27, 2026
SAC confirms interpretation of Section 23(7) of the Income Tax Act: Compensation from parent company Transfer pricing

The Supreme Administrative Court (SAC) addressed a dispute between a Czech automotive company and the tax authority regarding an additional income tax...

3 min read | March 24, 2026
IFRS Updates Effective from 2025 Audit

In this article, we would like to introduce two recent updates in the field of IFRS: the amendment to IAS 21 and the IASB illustrative examples .

5 min read | March 24, 2026
EUDR in Practice: How to Correctly Set Up Due Diligence in the Supply Chain Advisory

The EU Deforestation Regulation (EUDR) introduces new due diligence obligations for companies working with selected commodities and products. In practice,...

5 min read | March 24, 2026
New EU Regulation: The Path Against Unfair Trading Practices Leads Through Coordination of Supervisory Authorities Corporate and Commercial Law

In December 2024, the European Commission specified measures aimed at empowering farmers and protecting smaller suppliers from the unfair trading practices...

Tomáš Kreisl
| 4 min read | March 24, 2026
Gas Exemption in Cogeneration Units: What the Fundamental Change in Administrative Practice Entails Tax & Accounting

The General Directorate of Customs has published a revised interpretation of the Act on Excise Duties , which governs the exemption of gas used in the...

4 min read | March 24, 2026
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